How to Read a Texas Delinquent Tax Statement
How to Read a Texas Delinquent Tax Statement
Information, not legal advice. Laws change; check the current statute or rule and talk to a Texas attorney before you act.
A delinquent tax statement (or the online account page that shows the same thing) tells you more than "how much is owed." Read closely, it tells you how long the owner has been behind, whether a lawsuit is under way, whether a plan or deferral is blocking collection, and how fast the balance is growing. Formats differ from county to county, but the building blocks come from the Tax Code and are the same everywhere.
1. The header: whose property, which account
- Account number (sometimes "property ID" or "geo ID"). This usually matches, or maps to, the appraisal district's account. Use it to join to the CAD record.
- Owner name and mailing address as of the roll. These come from the appraisal district and may lag a recent sale.
- Property (situs) address and legal description. The legal description (lot, block, subdivision, or acreage and survey) is what a tax suit and a deed will use.
- Statement date. Amounts are usually "if paid by" a date. Penalty and interest change monthly, so a statement goes stale at the end of the month.
2. The taxing units
A Texas property is taxed by several units (county, city, school district, college, hospital or special districts). The bill must state each unit's tax rate and the amount of tax due (Tax Code §31.01(c)). A statement from the county tax office may include units it collects for under contract, but some units collect their own taxes, so one property can have a second or third tax office with its own delinquency. Check that every unit on the property is accounted for.
3. The year-by-year lines
Each tax year owed is a separate line, often split by taxing unit. For each year you usually see:
| Column | What it means | Rule |
|---|---|---|
| Base tax / levy | The original tax for that year | §31.01 |
| Penalty | 6% in February, +1% a month, 12% total from July 1 of the year the tax went delinquent | §33.01(a) |
| Interest | 1% for each month or part of a month unpaid, with no cap, even after a judgment | §33.01(c) |
| Collection fee / attorney penalty | Added from July 1 if the unit contracts with a delinquent-tax attorney; up to the attorney's contract fee, which is capped at 20% of tax, penalty and interest | §33.07, §6.30(c) |
| Costs | Court costs, lis pendens filing, title research, sale expenses, and (in a suit where no §33.07 penalty was imposed) 15% attorney fees | §33.48 |
| Total due | Sum, as of the statement date |
The penalty-and-interest stair step. Combining penalty and interest, a tax that went delinquent February 1 carries about 7% if paid in February, 9% in March, 11% in April, 13% in May, 15% in June and 18% in July, then 1% more each month. The Comptroller's published chart shows exactly this schedule. Add a 15-20% collection penalty from July 1 where it applies.
Example (made-up numbers). A $4,000 base tax unpaid in July: penalty 12% ($480) + interest 6% ($240) = $4,720. A 20% collection penalty on that adds $944, for $5,664. Each later month adds 1% interest on the tax.
4. Flags and codes worth finding
Statements and online accounts often carry short codes or remarks. Names vary by county, but look for:
- Suit / cause number / "in litigation." A tax suit has been filed. You may see the court and filing date. See Texas delinquent tax suits explained.
- Judgment. The court has entered judgment; a sale can follow. See Tax judgments and tax sales.
- Deferral or abatement. The owner filed a §33.06 or §33.065 affidavit. Collection is paused; interest runs at 5% (or 8% for §33.065). The normal monthly penalty chart does not apply.
- Payment plan / installment agreement. A §33.02 agreement is in place; no suit or sale while the owner is in good standing.
- Bankruptcy. The federal automatic stay generally stops collection. See Bankruptcy and the automatic stay.
- Tax lien transferred. A property tax lender paid the taxes and holds the lien; the collector marks the transfer date on the account (§32.06(b)). A paid account with a transfer date is not "clean": the owner now owes the lender.
- Exemptions. Homestead, over-65, disabled, disabled veteran. These affect redemption periods, deferral rights and lender eligibility.
- Split or quarter payments. The account may be on a §31.03 split or §31.031 four-installment plan.
- Military deferral. Eligible service members transferred out of state on active duty can pay without penalty or interest within 60 days of discharge or return (§31.02(b)).
5. The notices printed on it
Two required notices tell you the account involves a possible homestead:
- Delinquency notices must tell homestead owners to contact the collector about a right to an installment agreement (§33.04(b)).
- Tax bills, and letters that specifically threaten a lawsuit on a possible homestead, must tell owners who are 65 or older or disabled to contact the appraisal district about a postponement (§33.045). This notice is not required on communications about taxes already in litigation.
6. What the statement does not tell you
- Mortgage status. A statement does not show whether a mortgage exists. Mortgage escrow usually pays taxes, so a delinquency often means no mortgage, an escrow failure, or a servicer about to advance.
- Value or equity. Some statements show appraised value, but not liens other than taxes.
- Other tax offices. Only the units that office collects for.
- Whether the figure is final. For a closing, get a tax certificate. The collector must issue one to anyone who asks, showing delinquent taxes, penalties, interest and known costs, for no more than $10 (§31.08). A buyer who relies on a certificate that wrongly shows nothing due takes the property free of that unit's lien, with exceptions (§31.08(b)).
Quick read checklist
- How many years are delinquent, and what is the oldest year?
- Has it crossed a July 1 (12% penalty plus collection penalty)?
- Is there a cause number? Filing date? Judgment?
- Any deferral, plan, bankruptcy or lien-transfer code?
- Homestead or over-65 exemption?
- Is every taxing unit on the property included?
How this shows up in Agentix Data
For Dallas, Tarrant, Collin, Denton, Travis and Hood counties we check for a new delinquent roll each morning and load it as the county posts it, with years and amounts owed and tax-suit status; penalty-and-interest totals appear where the county publishes them (currently Travis and Dallas). Harris County tax suits come from the District Clerk's daily files. Where we carry the county's appraisal file, each account is joined to the appraisal record for owner, mailing address and exemption codes. Always confirm the payoff with a tax certificate.
Sources
- Texas Tax Code §31.01 (tax bill contents), §31.02 (delinquency date, military), §31.08 (tax certificates): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm
- Texas Tax Code §33.01, §33.02, §33.04, §33.045, §33.06, §33.065, §33.07, §33.48: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm and https://texas.public.law/statutes/tex._tax_code_section_33.01
- Texas Tax Code §6.30 (attorney compensation cap): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.6.htm#6.30
- Texas Tax Code §32.06(b) (transfer date on the account): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.32.htm#32.06
- Texas Comptroller, 2025 tax penalty and interest chart: https://comptroller.texas.gov/taxes/property-tax/penalty-interest/chart2025-26.php
General information, not legal or financial advice.