State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: 6 months non-homestead property; 2 years homestead property
Redemption Interest Rate/Flat Penalty: 25% flat penalty plus expenses for non-homestead property and homestead property in first year of redemption; 50% flat penalty plus expenses for homestead property in second year of redemption

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Texas. Please read this information carefully. There are tax collection laws that pertain to all counties in Texas, such as due and delinquent dates for taxes, the redemption period, the redemption interest rate, and many others, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Texas a tax lien or a tax deed state?
Texas is a redeemable tax deed state.

What is the name of the county official whom typically collects property taxes in Texas?
Tax Assessor-Collector.

When are property taxes due in the state of Texas?
Property tax bills are due on January 31 for the previous year's taxes. Some counties offer a quarterly payment plan. On a quarterly payment plan, the due dates for each quarter are January 31, March 31, May 31, and July 31.

When do property taxes become delinquent in the state of Texas?
Penalties and interest accrue on delinquent tax bills on the following schedule:

Month	Penalty	Interest	Total
February	6%	1%	7%
March	7%	2%	9%
April	8%	3%	11%
May	9%	4%	13%
June	10%	5%	15%
July	12%	6%	18%

What is the name of the county official whom typically conducts tax sales in Texas?
The Tax Collector-Assessor manages the tax sales list, but sheriffs or third-party auctioneers conduct the tax sales for many counties.

When does the typical Texas county hold their annual tax lsale?
Texas counties hold their tax sales the first Tuesday of the month. Some of the larger counties hold tax sales every month, and some of the smaller counties may only hold a few tax sales per year.

What are the registration requirements for the typical Texas tax sale?
The registration requirements for Texas counties vary.

What is the bidding type used at a typical Texas tax sale?
Typically, Texas counties hold premium bidding public outcry auctions.

What forms of payment are generally accepted at a typical Texas tax sale?
Generally, Texas counties accept cash or certified funds.

What are the general terms of payment for the typical tax deed purchased at a Texas tax sale?
Typically, counties require full payment on the day of the tax sale.

What is the redemption period for tax deeds in Texas?
Six months for non-homestead property and two years for homestead property.

Are tax deeds offered "over-the-counter" in Texas?
Yes, "struck" properties are available in many Texas counties. Some counties also hold Tax Resales to sell these properties.

What is the name of the county official whom typically determines the values of properties on a annual basis?
The Tax Assessor-Collector.

For more information on the statutes regarding property tax collection, tax liens, and tax deeds in the state of Texas, refer to the Title 1 - Property Tax Code of the Texas Statutes.

Texas County Reference