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Glossary of Texas Property Tax and Real Estate Records Terms

Everyone · Updated 2026-10-16

Glossary of Texas Property Tax and Real Estate Records Terms

Information, not legal advice. Laws change; check the current statute or rule and talk to a Texas attorney before you act.

Short, plain-English definitions of the words you will see in Texas tax rolls, court files, county records and the articles in this library. Where a term has a specific Texas meaning, the statute is named. Terms are in alphabetical order.

A

Absentee owner. An owner whose mailing address on the appraisal record is different from the property address. Usually a landlord, an heir, or someone who moved out. See absentee owners and tired landlords.

Abstract of judgment. A short summary of a money judgment that the winner records in the county's real property records. Once recorded and indexed, it becomes a lien on the debtor's non-exempt real property in that county (Property Code §52.001). See abstracts of judgment.

Account number (tax account). The number the tax office uses for a property's tax bill. It often matches, but does not always match, the appraisal district's account or property ID.

Adjudged value. The value the court sets for a property in a tax judgment. It matters in a tax sale because the opening bid is generally the lesser of the adjudged value or the judgment amount (Tax Code §34.01).

Affidavit of heirship. A sworn statement, usually signed by two disinterested witnesses, that says who a deceased person's family members and heirs are. Recorded in the county records, it can help show who now owns a house when there was no probate (Estates Code §203.001-.002). See affidavits of heirship.

Ag use (agricultural or open-space appraisal). Special appraisal of land based on what it produces instead of market value (Tax Code ch. 23). Ending the use can trigger a "rollback" of tax savings. Ag land also gets the 2-year redemption period after a tax sale.

Appraisal district (CAD). The county-wide office that sets each property's taxable value, keeps ownership records and grants exemptions. It does not collect taxes. See appraisal districts vs tax offices.

Appraisal review board (ARB). The local panel that hears owners' protests of their appraised value.

Appraisal roll. The appraisal district's list of every property, its owner and its value. The certified roll is sent to taxing units each July.

Assessor-collector. The county official (or contracted office) who sends tax bills and collects taxes. Often called the tax office.

Assignment of contract. A wholesaler's sale of their right to buy a house under a purchase contract to another buyer, for a fee.

Attorney collection penalty. An extra penalty a taxing unit may add to delinquent taxes to pay its collection attorney, capped at 20% of the tax, penalty and interest owed. It commonly attaches on July 1 (Tax Code §§6.30, 33.07). See how delinquency works.

Automatic stay. The court order that takes effect the moment a bankruptcy is filed and stops most collection, including foreclosures and tax sales (11 U.S.C. §362). See bankruptcy and the automatic stay.

B

Balloon payment. A large final payment due at the end of a loan, often used in seller-financed deals.

Bid deposit / bidder registration. Proof of identity and, in many counties, a statement that the bidder owes no delinquent taxes, required before bidding at a tax sale (Tax Code §34.015).

Buyer's premium. A fee some online auction platforms add to the winning bid.

C

Cause number. The case number a Texas court assigns to a lawsuit. Tax sale lists identify each property by its cause number.

Certified roll. The appraisal roll the chief appraiser certifies to taxing units, generally by July 25 (Tax Code §26.01).

Code violation. A city's notice or case that a property breaks a local rule: high weeds, junk, unsafe structure, open and vacant building and so on. See code violations.

Community property. In Texas, property either spouse acquires during marriage, other than separate property, is presumed to belong to both (Family Code §§3.002, 3.003). See divorce and the marital home.

Constable sale / sheriff sale. The public auction of property ordered sold by a court, including tax sales. Texas tax sales are run by a sheriff or constable, usually on the first Tuesday of the month.

Contract for deed. An executory contract where the buyer pays the seller over time and gets the deed only at the end. Heavily regulated in Texas for residential property (Property Code ch. 5, subch. D). See executory contracts and lease-options.

Creative finance. Buying a property without a new conventional loan, for example subject-to, seller finance, wraparound or lease-option.

D

Deed in lieu of foreclosure. The owner deeds the property to the lender instead of going through foreclosure.

Deed of trust. The Texas security instrument for most home loans. It gives a trustee the power to sell the property without a lawsuit if the borrower defaults.

Default judgment. A judgment entered because the defendant did not answer the suit. Many tax suits end this way.

Deferral (tax deferral). A homeowner who is 65 or older, disabled, or a qualifying disabled veteran can file an affidavit that stops a tax suit or sale on the homestead while they own and live in it (Tax Code §33.06). Taxes still accrue interest. See the over-65 deferral.

Delinquent. Unpaid after the delinquency date, which is normally February 1 of the year after the tax year (Tax Code §31.02).

Delinquent tax roll. The tax office's list of accounts with unpaid prior-year taxes.

Demolition order. A city order, after notice and a hearing, that a substandard building be repaired or torn down (Local Government Code ch. 214).

Do Not Call (DNC) registry. The national list, run by the FTC, of numbers that telemarketers may not call without an exception. Texas also keeps its own no-call list (Business & Commerce Code ch. 304). See TCPA and DNC basics.

Due-on-sale clause. A loan term that lets the lender demand full payment if the property is transferred. Federal law sets when lenders may and may not enforce it (12 U.S.C. §1701j-3). See subject-to and due-on-sale.

E

Equity. Market value minus everything owed against the property (mortgages, taxes, liens).

Escrow (for taxes). Money a mortgage servicer collects with each payment to pay taxes and insurance.

Estate. Everything a person owned at death, handled through probate or an alternative.

Eviction (forcible detainer). The court case a landlord files in justice court to get possession of a property (Property Code ch. 24; Texas Rule of Civil Procedure 510). See Texas evictions.

Excess proceeds (overage). Money left over after a tax sale pays the judgment and costs. It is held in the court registry for the former owner and lienholders, who must file a claim (Tax Code §§34.03-.04). See excess proceeds.

Executor / administrator. The person a probate court appoints to handle an estate. An executor is named in a will; an administrator is appointed when there is no will or no willing executor.

Exemption. A reduction in taxable value. Common Texas ones: general residence homestead, over-65, disabled person, disabled veteran (Tax Code ch. 11).

F

Fair Credit Reporting Act (FCRA). The federal law that governs consumer reports used for credit, insurance, employment, housing and other eligibility decisions (15 U.S.C. §1681 et seq.). See FCRA and property data.

First Tuesday. The day each month when Texas non-judicial foreclosure sales and most tax sales are held, generally between 10 a.m. and 4 p.m. (Property Code §51.002; Tax Code §34.01).

Foreclosure. The legal process that lets a lienholder sell a property to pay a debt. Texas allows both non-judicial (trustee sale) and judicial foreclosure.

Forced sale. A sale to satisfy a debt. The Texas Constitution protects homesteads from forced sale except for a short list of debts, including property taxes and purchase-money loans (Tex. Const. art. XVI, §50).

G

Garn-St Germain Act. The 1982 federal law that, among other things, limits enforcement of due-on-sale clauses for certain transfers of homes (12 U.S.C. §1701j-3).

General warranty deed. A deed in which the seller promises clear title and agrees to defend it.

H

Heirs' property. Land held by several heirs of a person who died without the title being cleared through probate. Often has many fractional owners. See heirs' property.

Home-equity loan (Section 50(a)(6) loan). A Texas cash-out or home-equity loan made under the Texas Constitution's strict rules. It can be foreclosed only with a court order, usually through expedited Rule 736. See home-equity foreclosures.

Homeowners association (HOA) lien. The lien an HOA holds for unpaid assessments under its recorded declaration. Texas limits when it can be foreclosed (Property Code ch. 209). See HOA foreclosures.

Homestead. A person's principal residence. In Texas it has strong protection from creditors and qualifies for tax exemptions.

I

Independent administration. A Texas probate method with little court supervision once the executor is appointed (Estates Code ch. 401). See probate and the house.

Installment agreement. A written payment plan with the tax office for delinquent taxes (Tax Code §33.02). See installment agreements.

Interest (on delinquent tax). 1% a month on the delinquent tax, with no cap (Tax Code §33.01(c)).

Intestate. Dying without a valid will. Texas law then sets who inherits (Estates Code ch. 201).

J

Judgment lien. See abstract of judgment.

Judicial foreclosure. A foreclosure that requires a lawsuit and a court judgment. In Texas this is used for tax suits, some HOA liens and lenders who choose to sue.

Justice court (JP court). The Texas court that hears evictions and small claims. Each county has justices of the peace by precinct.

L

Lease-option. A lease combined with an option to buy. In Texas, a residential lease-option can be treated as an executory contract with extra duties (Property Code §5.062).

Legal description. The lot, block and subdivision (or metes and bounds) description that identifies land exactly. More reliable than a street address.

Lien. A legal claim against property that secures a debt.

Lien priority. The order in which liens are paid. Texas property tax liens are generally first, ahead of mortgages (Tax Code §32.05).

Lis pendens. A recorded notice that a lawsuit affecting title to a property is pending (Property Code §12.007). See lis pendens.

M

Market value. The appraisal district's estimate of what the property would sell for on January 1.

Mechanic's lien. A lien for unpaid work or materials that improved a property (Property Code ch. 53). See mechanic's liens.

Minimum bid (opening bid). The lowest bid a tax sale will accept, usually the lesser of the adjudged value or the judgment amount plus costs.

MLS. Multiple Listing Service, the realtors' database of listings and sales. Not a public record.

Mortgage servicer. The company that collects a loan's payments and runs a foreclosure for the lender.

Muniment of title. A probate order that admits a will and serves as the record of title, with no executor appointed, available when the estate has no unpaid debts other than real-estate-secured debt (Estates Code ch. 257).

N

Non-disclosure state. A state that does not require sale prices to be made public. Texas is one. See why Texas is a non-disclosure state.

Non-judicial foreclosure. A trustee's sale under a deed of trust's power of sale, without a lawsuit (Property Code §51.002). See Texas non-judicial foreclosure.

Notice of acceleration. The lender's notice that the full loan balance is now due.

Notice of default (notice of intent to accelerate). The notice giving a homestead borrower at least 20 days to cure before the loan is accelerated and sale notice is sent (Property Code §51.002(d)).

Notice of sale. The notice of a trustee's sale, which must be given at least 21 days before the sale by posting at the courthouse, filing with the county clerk, and mailing to the debtor (Property Code §51.002(b)).

O

OCCC (Office of Consumer Credit Commissioner). The Texas agency that licenses and examines property tax lenders (Finance Code ch. 351).

Out-of-state owner. An absentee owner whose mailing address is in another state.

Over-65 exemption. An extra homestead exemption for owners 65 and older (Tax Code §11.13(c)). These owners also qualify for tax deferral and a tax ceiling, and generally cannot get a property tax loan on that homestead (Tax Code §32.06(a-3)).

P

Partition. A court case that divides co-owned property or orders it sold. Texas applies special rules to heirs' property (Property Code ch. 23A).

Penalty (on delinquent tax). 6% for the first month of delinquency, plus 1% each extra month, up to 12% on July 1 (Tax Code §33.01(a)).

Personal representative. The executor or administrator of an estate.

Pre-foreclosure. The period after a borrower defaults but before the foreclosure sale.

Probate. The court process of proving a will (or establishing heirs) and transferring a deceased person's property. See probate and the house.

Property ID / parcel ID. The appraisal district's identifier for a property.

Property tax lender. A licensed company that pays an owner's property taxes in exchange for a transfer of the tax lien and repayment over time (Tax Code §32.06; Finance Code ch. 351). See property tax loans.

Protest. An owner's challenge to their appraised value or exemption, heard by the ARB.

Public Information Act (PIA). The Texas open-records law covering state and local government bodies (Government Code ch. 552). It does not cover court case files. See how public records work.

R

Redemption. The former owner's right to buy back a property after a tax sale by paying the buyer the bid plus costs and a premium. Two years for homesteads and ag land, 180 days for other property (Tax Code §34.21). See redemption rights.

Redemption premium. The extra amount owed to the tax-sale buyer on redemption: up to 25% in the first year and up to 50% in the second year for 2-year property; up to 25% for 180-day property (Tax Code §34.21).

Reinstatement. Bringing a defaulted loan current by paying the missed payments, fees and costs, which stops the foreclosure.

Rendition. A form some property owners (mainly businesses) file with the appraisal district listing taxable property. Confidential by law (Tax Code §22.27).

Resale (tax resale). A taxing unit's later sale of a property that was struck off to it at an earlier tax sale (Tax Code §34.05). See struck-off properties.

RMLO. Residential mortgage loan originator: a person licensed (or registered) under the federal SAFE Act and Texas law to take loan applications and negotiate residential loan terms.

Rule 736. The Texas Rule of Civil Procedure for an expedited court order allowing foreclosure of home-equity, reverse-mortgage and certain HOA and property-tax-loan liens.

S

SAFE Act. The federal Secure and Fair Enforcement for Mortgage Licensing Act, which requires residential mortgage loan originators to be licensed or registered (12 U.S.C. §5101 et seq.).

Seller finance. The seller acts as the lender, and the buyer pays the seller over time under a note and deed of trust.

Separate property. A spouse's property owned before marriage or received by gift or inheritance during it (Family Code §3.001).

Situs address. The physical address of the property, as opposed to the owner's mailing address.

Skip tracing. Finding a person's current phone number or email from commercial data sources.

Small estate affidavit. A Texas shortcut for small estates with no will, where the estate's value (not counting the homestead and exempt property) is $75,000 or less (Estates Code ch. 205). It can pass a homestead but not other real estate.

Struck off. The result when no one bids the minimum at a tax sale: the property is bid off to the taxing unit in trust (Tax Code §34.01(j)). See struck-off properties.

Subject-to. Buying a house while leaving the seller's existing loan in place and making its payments. See subject-to and due-on-sale.

Substandard building. A building a city finds dangerous or unfit under its ordinance adopted under Local Government Code ch. 214.

Substitute trustee. The person appointed by the lender (often a law firm employee) to conduct a non-judicial foreclosure sale.

Suit to collect delinquent tax (tax suit). The lawsuit a taxing unit files in district court to get a judgment for unpaid taxes and foreclose the tax lien (Tax Code §33.41). See tax suits explained.

T

Tax ceiling (freeze). For over-65 and disabled homesteads, the school tax (and in some places city or county tax) cannot rise above the amount in the year the owner qualified, except for improvements (Tax Code §11.26).

Tax certificate (tax certificate of no taxes due). In Texas, a statement from the tax office showing whether taxes are owed on a property (Tax Code §31.08). Not the same as a tax lien certificate.

Tax deed. The deed a tax-sale buyer receives from the sheriff or constable (Tax Code §34.01(n)). In Texas it is subject to the owner's right of redemption.

Tax lien. The lien that secures property taxes. In Texas it attaches on January 1 of each tax year (Tax Code §32.01).

Tax lien certificate. A certificate sold in some states (for example Florida, Arizona, New Jersey) that gives the buyer the right to collect the delinquent tax plus interest. Texas does not sell them. See tax lien certificates vs tax deeds.

Tax office. See assessor-collector.

Tax year. The calendar year a tax is assessed for. Taxes for a tax year are normally due by January 31 of the next year.

TCPA. The federal Telephone Consumer Protection Act, which limits autodialed and prerecorded calls and texts and backs the Do Not Call rules (47 U.S.C. §227; 47 C.F.R. §64.1200).

Tired landlord. An informal term for a rental owner who shows signs of wanting out: evictions, code cases, long ownership, out-of-state mailing address.

Title commitment. A title company's report of who owns a property and what liens and exceptions it will insure over.

Transfer of tax lien. The legal step in a property tax loan: the taxing unit's lien is transferred to the lender that paid the taxes (Tax Code §32.06).

Trustee's deed. The deed a trustee gives the buyer at a non-judicial foreclosure sale.

U

Uniform Partition of Heirs' Property Act. The law Texas adopted (Property Code ch. 23A) to give co-heirs extra protection in partition cases, such as a right to buy out a co-owner before a forced sale.

V

Vacant property. A property no one lives in. Signals include utility status, mail, code cases for open structures and owner mailing elsewhere. See vacant properties.

Value estimate (AVM). An automated estimate of a property's value. In Texas, because sale prices are not public, AVMs depend on MLS, appraisal and other data. See non-disclosure.

W

Wholesaler. An investor who puts a property under contract and assigns or resells the contract to another buyer.

Wraparound mortgage (wrap). Seller financing in which the seller's existing loan stays in place and the buyer's new note "wraps" around it. Texas added specific rules for residential wrap mortgage loans in 2021 (Finance Code ch. 159, effective Jan. 1, 2022); Property Code §5.016 adds notice duties when a seller conveys property still subject to a lien. See wraparound mortgages.

Writ of possession. The order a justice court issues after an eviction judgment that lets a constable put the tenant out.

Sources

General information, not legal or financial advice.