Who Runs Texas Tax Suits and Where Sale Lists Are Posted
Who Runs Texas Tax Suits and Where Sale Lists Are Posted
Information, not legal advice. Laws change; check the current statute or rule and talk to a Texas attorney before you act.
A Texas tax sale passes through several hands: the taxing units that are owed, the office that collects for them, the law firm that sues, the court, the officer who sells, and often an online auction company. Knowing who does what tells you where to look for each record and who to call with a question.
The taxing units
Each property is taxed by several taxing units: the county, a city, a school district, and often a college district, hospital district, municipal utility district or other special district. Each has its own lien for its own taxes (Tax Code §32.01). In a tax suit, the suing unit must join the other units with delinquent claims on the same property (§33.44).
The collector
Most taxing units do not collect their own taxes. Under Tax Code §6.24 and the Interlocal Cooperation Act, a unit may contract with another unit or the appraisal district to assess and collect for it. In large counties, the county tax assessor-collector usually collects for many units, and one tax bill shows all of them. Some school districts and cities still collect their own. The appraisal district sets values; the tax office bills and collects. See appraisal district vs tax office.
The law firm
Taxing units may hire a private attorney to collect delinquent taxes. The attorney's pay is set by contract and may not exceed 20% of the delinquent tax, penalty and interest collected (§6.30(c)). That 20% is usually passed on to the owner as the additional collection penalty that attaches on July 1 (§33.07).
Outsourcing is nearly universal. The Texas Tribune reported in March 2025 that 252 of 254 counties use private collection firms and that, in the 100 most populous counties in 2023, the three biggest firms earned at least:
| Firm | 2023 fees (100 largest counties) |
|---|---|
| Linebarger Goggan Blair & Sampson | at least $128 million |
| Perdue Brandon Fielder Collins & Mott | at least $28 million |
| McCreary Veselka Bragg & Allen | at least $18 million |
The firms send demand letters, file the tax suits, take judgments, and work with the officers to schedule sales. They also publish most of the public sale lists. Many smaller firms serve particular counties, school districts or cities.
The court
Tax suits are filed in a court in the county where the tax was imposed (§33.41), usually a district court. The district clerk keeps the case file, issues the order of sale after judgment, and holds any excess proceeds after the sale (§34.02, §34.03). The case's cause number ties the whole process together. See tax suits explained.
The officer who sells
The sheriff or a constable conducts the sale, publishes the notice and signs the deed (§34.01). Who does it varies:
- Harris County: its eight constables sell properties in their precincts, on the first Tuesday at the Bayou City Event Center in Houston. Bidders register with the tax assessor-collector.
- Dallas County: the sheriff sells online on the first Tuesday, through RealAuction.
- Tarrant County: Constable Precinct 3's web page posts the monthly tax-sale listings, organized by cause and account number with statuses such as "For Sale" and "Withdrawn," and names the firms handling the listings.
The officer is also who executes a writ of possession for the buyer after the sale (§33.51).
Online auctions
A commissioners court may authorize online tax sales. Its rules take effect 90 days after they are published in the county real property records, and online auctions must end at 4 p.m. on sale day (§34.01(a-1)). Several counties now sell online:
- Dallas County, through RealAuction;
- Kaufman County, online since November 2022 through a RealForeclose site, with the property list posted by its collection firm;
- El Paso County, which launched an online tax-foreclosure auction site in 2021;
- other counties through GovEase or a firm's own auction site.
Online platforms usually require registration before bidding, and many restrict automated access. Read each site's rules.
Where sale lists are posted
| Where | What you'll usually find |
|---|---|
| Collection firm websites | Upcoming first-Tuesday sale lists by county or precinct; resale and struck-off lists; some interactive maps. MVBA says it posts a bid sheet with a minimum bid for each tract |
| Sheriff and constable web pages | The official monthly listings, withdrawals and sale notices |
| County tax office pages | Bidder registration, the written statement every buyer needs (§34.015), sale rules |
| Newspapers | The legal notice of sale, published once a week for three weeks before the sale, the first at least 20 days ahead (Tex. R. Civ. P. 647); Harris County also points bidders to the Daily Court Review |
| Auction platforms | Lists for counties that sell online |
Typical fields on a sale list: cause number, account number, legal description, property address, adjudged value, estimated minimum bid, and sometimes the defendant's name and judgment date. Lists change often. Firms warn that properties may be pulled at any time, usually because the owner paid, filed bankruptcy or signed a plan.
A note on reuse
Sale facts such as cause numbers, sale dates and minimum bids come from public court and officer records. But a firm's website and its compiled list may carry terms of use that limit commercial reuse, robots, or republication. If you plan to build a product or a mailing list from a website, read its terms and robots.txt first, or get the same facts from the court or the officer.
Who to call
- Amount owed, payment plans, bidder statements: the tax office.
- Sale status, minimum bid, why a property was pulled: the law firm handling that account.
- Sale procedure, deed, writ of possession: the sheriff or constable.
- Case file, judgment, excess proceeds: the district clerk.
How this shows up in Agentix Data
Agentix Data tracks posted Texas tax-sale, resale and struck-off listings from public sale lists, with sale date, cause number, minimum bid and account, refreshed daily so new postings and pulled properties stand out. We pair those with the delinquent tax rolls and tax-suit filings we carry, and with appraisal-district owner records where the account matches. Coverage varies by source and county.
Sources
- Tax Code §6.24, collection contracts: https://texas.public.law/statutes/tex._tax_code_section_6.24
- Tax Code §6.30, attorney contracts and 20% cap: https://texas.public.law/statutes/tex._tax_code_section_6.30
- Tax Code §32.01, tax lien: https://texas.public.law/statutes/tex._tax_code_section_32.01
- Tax Code §33.07, collection penalty: https://codes.findlaw.com/tx/tax-code/tax-sect-33-07/
- Tax Code §33.41 and §33.44, suits and joinder: https://codes.findlaw.com/tx/tax-code/tax-sect-33-41/ , https://codes.findlaw.com/tx/tax-code/tax-sect-33-44/
- Tax Code §34.01, §34.015, §34.02, §34.03: https://codes.findlaw.com/tx/tax-code/tax-sect-34-01/ , https://codes.findlaw.com/tx/tax-code/tax-sect-34-015/ , https://codes.findlaw.com/tx/tax-code/tax-sect-34-02/ , https://codes.findlaw.com/tx/tax-code/tax-sect-34-03/
- Tax Code (official): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.34.htm
- Texas Rule of Civil Procedure 647: https://www.courtrules.net/texas/texas-civil-procedure/rule-647
- Texas Tribune, delinquent tax collection firms (March 13, 2025): https://www.texastribune.org/2025/03/13/texas-property-tax-delinquent-fees-attorneys
- Harris County Tax Office, tax sales: https://www.hctax.net/Property/TaxSales
- Dallas County Tax Office, sheriff's sales: https://taxoffice.dallascounty.org/hc/en-us/articles/52851449825691-Sheriff-s-Sales
- Tarrant County Constable Pct. 3, monthly tax sale listings: https://www.tarrantcountytx.gov/en/constables/constable-3/delinquent-tax-sales/monthly-tax-sales-listings/november-3--2026.html
- Kaufman County online sales (Forney Messenger): https://www.inforney.com/business/kaufman-county-delinquent-tax-foreclosure-sales-to-move-online/article_3b28e816-4a41-11ed-b84a-3b4e847cf36c.html
- El Paso County Sheriff, online tax foreclosure auction (2021): https://www.epcounty.com/CS/blogs/sheriff_news/archive/2021/07/15/implementation-of-the-el-paso-county-sheriff-s-office-property-tax-foreclosure-auction-site.aspx
- MVBA tax sales: https://mvbalaw.com/tax-sales/
General information, not legal or financial advice.