Guides / Mexico and Texas

Mexico vs. Texas: how buying, selling and inheriting land works

Updated: 2026-10-23By Roberto Montes, founder, Nuestras TierrasLegal review: pending

Quick answer

In Mexico, a notario (who is a lawyer) drafts the deed, checks the title, collects the taxes and records the sale. In Texas no single person does all of that: a title company searches and insures the title and handles the money, the county clerk records the deed, and a notary public only witnesses your signature. Texas also gives you generally 4 years to take a will to court, taxes land at market value every year, and requires the buyer to withhold part of the price for the IRS when the seller is not a U.S. resident.

Who this guide is for

You grew up in Mexico and are buying, selling or inheriting land or a house in Texas.
Your family owns property on both sides of the border.
Your parents live in Mexico and own a lot in Texas, or the other way around.
You want to understand why a “notario” can't fix your papers here.

Not for you if…

You need a case solved today: this guide explains the systems but doesn't replace a lawyer or a CPA.
You need the rules of one specific Mexican state: notary and probate laws differ from state to state there.

In this guide

The 5 biggest differences
Mexico and Texas, side by side
Buying or selling Texas land as a Mexican citizen
Inheriting in Texas: a will is not enough
10 costly mistakes
If the land is in Mexico: ejidos and fideicomisos
Costs and timing
The law and official forms
When to call a lawyer
Frequently asked questions

If you grew up in Mexico, there is no all-in-one notario here. In Texas, buying, selling or inheriting land runs through several hands: the title company, the county clerk, sometimes a lawyer and a court. This guide compares the two systems so you don't lose money or time assuming they work the same way.

The 5 biggest differences

Notario vs. title company. In Mexico the notario is a lawyer who handles almost everything. In Texas, a notary public only witnesses your signature. Read why a notary is not a lawyer in Texas.
Records vs. insurance. In Mexico, the certificado de libertad de gravámenes shows the land's status on one day. In Texas you can also buy an owner's title policy that pays if a covered defect shows up later.
Taxes on a sale. In Mexico the notario calculates and withholds the ISR. In Texas nobody calculates it for you: Texas has no income tax, but the IRS does. If you're not a U.S. resident, the buyer must withhold 15% of the price (FIRPTA).
Inheritance runs on a clock. A Texas will has to go through court, generally within 4 years. With no will, the spouse doesn't always get everything.
Property taxes are not the predial. Texas taxes land at market value every year. Unpaid taxes can end in a tax sale.

Mexico and Texas, side by side

Topic	Mexico	Texas
Who formalizes the sale?	The notario público, a lawyer granted public faith by the state. Checks the land, drafts the escritura, collects taxes and records it.	No one does it all. The title company searches, insures and holds the money in escrow. A lawyer is optional but needed for hard inheritance cases. A notary only checks ID and signatures.
The document	Escritura pública, kept in the notario's protocol.	A deed: a private document, in writing, signed and delivered by the seller (Property Code §5.021). Types: general warranty, special warranty and quitclaim.
Where it's recorded	The state's Registro Público de la Propiedad.	With the county clerk where the land sits (§11.001). Unrecorded, the deed is void against a later buyer who paid without notice (§13.001).
Proof of clean title	Certificado de libertad de gravámenes: a snapshot, with no insurer behind it.	A title commitment, then an owner's policy. The state sets the premium (Insurance Code §2703.151), so the base price is the same at every company.
Money and closing	Often paid at signing before the notario. The deposit is set in the promesa de compraventa.	Earnest money goes to the title company. At closing, the title company receives and disburses the funds. Never wire money without confirming the instructions by phone with the title company.
Taxes when buying	ISAI or transfer tax: state or municipal, with rates that vary by state. Usually paid by the buyer.	No Texas transfer tax; the Texas Constitution bans one (art. VIII, §29). Closing costs are negotiated in the contract.
Taxes when selling	ISR on the gain, calculated and paid by the notario (Ley del ISR art. 126). A home is exempt up to 700,000 UDIS (art. 93).	Federal tax only; Texas has no income or capital gains tax. If the seller isn't a U.S. resident, the buyer withholds 15% for the IRS (FIRPTA).
Annual tax	Municipal predial, on cadastral value.	Property taxes: the appraisal district sets market value every year. $140,000 homestead exemption for school taxes (Tax Code §11.13). Ag valuation with a 3-year rollback if the use changes (§23.55).
Inheritance: the process	A will before a notario, then a sucesión before a judge or, depending on the state, a notario.	Probate in court. The will, generally within 4 years (Estates Code §256.003). With no will: an affidavit of heirship or a court determination of heirship.
Inheritance: who gets it with no will	Set by each state's civil code.	Community property: all to the spouse only if every child is also the spouse's child (§201.003). Land that was the decedent's separate property: if there are children, the spouse gets only a life estate in 1/3 (§201.002).
Inheritance: taxes	No inheritance tax; inheritances are exempt from ISR (Ley del ISR art. 93).	None in Texas. IRS: $15 million exclusion for citizens and residents (2026), but only $60,000 in U.S. assets for non-citizen nonresidents.
Land types	Private, ejido and communal land. An ejido is social property (Ley Agraria).	Almost all private (fee simple). In colonias, contracts for deed are common and must be recorded.
Minerals	Owned by the Nation (Constitution, art. 27). Oil is never granted in concession.	Private property. They can be sold, leased or inherited apart from the land, and are sometimes severed decades earlier.
Foreign buyers	No direct title within 100 km of the borders and 50 km of the coast: a bank fideicomiso is used (Ley de Inversión Extranjera, art. 11).	Foreigners can buy. Mexicans face no restriction. The 2025 law (Property Code §5.253) limits only countries designated as national-security risks.

Buying or selling Texas land as a Mexican citizen

A Texas sale almost always follows these steps:

Contract. Buyer and seller sign a purchase contract that sets the price, the closing date and who pays each cost.
Earnest money. The buyer deposits a good-faith payment with the title company, not with the seller.
Title search. The title company searches the county records and issues a title commitment: what the policy will cover and what has to be fixed first, such as a lien or a missing heir.
Closing. The deed and other papers are signed. The title company receives and disburses the money.
Recording. The title company sends the deed to the county clerk. From then on, the land shows in the buyer's name.

If you're selling while living in Mexico without U.S. residency: the buyer is the one who must withhold 15% of the price for the IRS (FIRPTA) and file Form 8288. That withholding isn't always your final tax: if too much was withheld, you can claim the difference when you file your U.S. return. Talk to a CPA before you sign the contract.

If you're buying on a contract for deed (common in Rio Grande Valley colonias, such as in Hidalgo and Starr counties): until you receive the deed, you are not the owner of record. For a home, the law requires the seller to record the contract within 30 days (§5.076) and to give you the documents in Spanish if you negotiated in Spanish (§5.068).

Inheriting in Texas: a will is not enough

In Mexico people say a will “doesn't transfer” anything without a sucesión. Texas is similar: a will doesn't put land in anyone's name until a probate court accepts it. The difference is the clock: generally 4 years from death (§256.003). The cheapest route, a muniment of title, only works within those 4 years and when the estate owes no unpaid debts other than debts secured by real estate (§257.054).

If there's no will, or the deadline has passed, there are other routes. We explain them in the heirs' property guide and the affidavit of heirship guide. If the house was your parents' homestead, also read the homestead exemption for heirs.

Community property doesn't work like the sociedad conyugal. In Texas, with no will, if the person who died had children from another relationship, their half of the marital property passes to those children, not to the spouse (§201.003). And if the land was the decedent's alone, the spouse gets only the right to use 1/3 of it for life (§201.002).

10 costly mistakes

If you grew up in Mexico and own land in Texas:

“I'll go to the notario.” A Texas notary isn't a lawyer and can't draft your deed or advise you (Government Code §406.017).
“The will takes care of it.” Not without a court, and the 4-year clock is running. Wait, and you lose the cheapest route.
“The certificado is enough; I don't need insurance.” Here the protection is the owner's title policy. Many owner-finance buyers skip it and inherit the defects.
“The title company handles my taxes.” No one calculates your federal tax on the gain. Many people find out in April, when the IRS bill arrives.
“The house goes to my spouse.” Not always: children from another relationship and separate land change the split (§201.002 and §201.003).
“If I don't record it, it's still mine.” Against a later buyer who paid without notice, an unrecorded deed is void (§13.001). Family “papelitos” and unrecorded contracts are how many families lose land.
“Taxes are like the predial: small, and they can wait.” They rise with market value and can end in a tax sale. A homestead or ag land sold for taxes can be redeemed within 2 years, but at a 25% or 50% premium (§34.21).
“My parents live in Mexico; inheriting their lot is free.” If they were neither citizens nor residents, the IRS requires a return above $60,000 in U.S. assets.
“If I own the land, I own what's under it.” In Texas, the minerals may belong to someone else. Check the history before you buy or sell.

If you live in Texas and own or want land in Mexico:

“I'll buy a beach lot in my name,” or “a cesión de derechos on an ejido is a deed.” A foreigner needs a fideicomiso in the restricted zone. And ejido land isn't private property until dominio pleno is recorded in the Registro Público.

If the land is in Mexico: ejidos and fideicomisos

Many Texas families have a parcel back at the rancho. Before you buy, inherit or sell, know this:

Ejido: parcel rights can be sold only to other ejidatarios or residents (avecindados) of the same community, before two witnesses and a notary-type official, and the family has a right of first refusal (Ley Agraria, art. 80). To become private property, the assembly must approve dominio pleno, the RAN removes the parcel from its registry, and the title is recorded in the Registro Público (arts. 81 and 82). On the first sale, family members and others hold a right of first refusal (art. 84).
Inheriting an ejido: an ejidatario can leave a succession list naming who receives the rights, in order (art. 17). Ask your family whether one exists.
Fideicomiso: in the restricted zone, a foreigner buys through a bank trust, with a permit from the foreign ministry (SRE), for up to 50 years, renewable (Ley de Inversión Extranjera, arts. 11 and 13).
Are you Mexican? A person born abroad to a Mexican father or mother is Mexican by birth (Constitution, art. 30), and a Mexican by birth can't be stripped of that nationality (art. 37). Ask a notario in Mexico which document they need from you.

Mexican law varies by state. Notary rules, probate and the ISAI depend on each state and municipality. For a real case in Mexico, consult a notario in the state where the land is.

Main sources: Texas codes at statutes.capitol.texas.gov, the IRS, and Mexican federal law at diputados.gob.mx, checked 2026-10-23. This guide will be updated when the law changes.

Costs and timing

2026 figures that change over time
Item	Figure	Source
Texas tax on transferring land	None (the Texas Constitution bans it)	Texas Constitution, art. VIII, §29
Texas income or capital gains tax	None	Texas Constitution, art. VIII, §24-a and §24-b
Homestead exemption for school taxes	$140,000 of value; $60,000 more if 65 or older or disabled	Tax Code §11.13
Title insurance premium	Varies with the price; the state sets the rate and every company charges the same	Insurance Code §2703.151
FIRPTA withholding when the seller is not a U.S. resident	15% of the price (10% or 0% for some purchases the buyer will live in)	IRS: FIRPTA
Federal estate tax: exclusion for citizens and residents (2026)	$15,000,000	IRS: what's new, estate and gift tax
Federal estate tax: threshold for non-citizen nonresidents	$60,000 in U.S. assets (Texas land counts)	IRS: nonresident estate tax FAQ
Mexico: home sale exempt from ISR	Up to 700,000 UDIS, if signed before a notario	Ley del ISR, art. 93, sec. XIX

Figures checked 2026-10-23. They can change every year. Confirm with a CPA or the relevant office before you decide.

The law and official forms

The law

Texas Estates Code §256.003: a will can't be admitted to probate more than 4 years after death unless the applicant shows they were not in default.
Texas Estates Code §257.054: to probate a will as a muniment of title (the simplest route), 4 years must not have passed and the estate can't owe unpaid debts other than debts secured by real estate.
Texas Estates Code §201.002 and §201.003: who inherits when there is no will; the spouse doesn't always get everything.
Texas Estates Code §203.001: an affidavit of heirship on record for 5 years or more is prima facie evidence of who the heirs are.
Texas Estates Code §114.055: a transfer on death deed works only if it is recorded before the owner dies.
Texas Estates Code §501.001: the will of someone who didn't live in Texas can be used here if it has already been probated or established in another state or country.
Texas Property Code §5.021: a conveyance of land must be in writing, signed and delivered by the seller.
Texas Property Code §11.001 and §13.001: a deed is recorded in the county where the land sits; an unrecorded deed is void against a later buyer who paid value without notice.
Texas Property Code §5.068 and §5.076: in a residential contract for deed negotiated mainly in Spanish, the seller must provide the documents in Spanish, and must record the contract within 30 days.
Texas Property Code §5.253: bars governments, companies and certain individuals tied to countries designated as national-security risks from buying Texas land. Mexico is not in that category.
Texas Tax Code §11.13, §23.55 and §34.21: the homestead exemption; a 3-year rollback tax when ag-valued land changes use; and a 2-year right to redeem a homestead or ag land sold for taxes, paying a 25% or 50% premium.
Texas Insurance Code §2703.151: the insurance commissioner sets title insurance premium rates, and no company may charge a different rate.
Texas Government Code §406.017: a notary who isn't a lawyer can't advertise as a “notario público” or claim to be a lawyer.
Mexican Constitution (CPEUM), art. 27 and art. 115: the Nation owns subsoil minerals; foreigners can't hold direct title within 100 km of the borders or 50 km of the coast; property and transfer taxes are municipal revenue.
Ley de Inversión Extranjera, arts. 11 and 13: in the restricted zone, a foreigner holds land through a bank trust (fideicomiso), with a foreign ministry (SRE) permit, for up to 50 years, renewable.
Ley Agraria, arts. 17 and 80 to 84: the ejidatario's succession list; parcel rights can be sold only to other ejidatarios or residents of the community; full ownership (dominio pleno) needs an assembly vote, removal from the RAN and recording in the Registro Público.
Ley del Impuesto sobre la Renta, arts. 93 and 126: inheritances are exempt from ISR; a home sale is exempt up to 700,000 UDIS; the notario calculates and pays the ISR on a sale.

Official forms

Residence homestead exemption application (Form 50-114), Texas Comptroller: file it with your county appraisal district, not the Comptroller.
IRS Form 8288 (FIRPTA withholding): filed by the buyer when the seller is not a U.S. resident.
IRS Form 706-NA (estate of a nonresident): for estates of non-citizen nonresidents with more than $60,000 in U.S. assets.

When to call a lawyer

A relative died more than 4 years ago and their will was never filed in a Texas court.
The owner of the Texas land lived in Mexico, or the will was made there.
You're selling Texas land and you are not a U.S. citizen or resident (call a CPA too).
You bought on a contract for deed and never received the deed.
Someone offers you ejido land in Mexico through a “cesión de derechos,” or coastal land without a fideicomiso.
The heirs disagree, or there are children from another relationship.

Find free legal help or check a lawyer at texasbar.com.

Frequently asked questions

Can a Mexican citizen buy land in Texas?

Yes. Texas law doesn't bar Mexican citizens from buying land; the 2025 restriction (Property Code §5.253) targets countries designated as national-security risks, and Mexico isn't one of them. You sign a contract, deposit earnest money with a title company, the title company checks and insures the title, and at closing the deed is recorded in your name with the county clerk. Some lenders accept an ITIN, and an ITIN also lets you file with the IRS.

What's the difference between a notario and a title company?

In Mexico the notario is a lawyer who does almost everything: drafts the escritura, checks liens, calculates and withholds the ISR, and records the sale. In Texas the title company searches the land's history, sells you title insurance, receives and disburses the money, and sends the deed for recording. A Texas notary public only checks your ID and witnesses your signature. They are not a lawyer.

What is a deed in Texas?

A deed is the Texas version of the escritura: a private document, in writing and signed by the seller (Property Code §5.021). No notario keeps it in a protocol. To protect it, record it with the county clerk where the land is. Common types are the general warranty deed (seller warrants the whole history), the special warranty deed (only their own time as owner) and the quitclaim deed (no warranty).

Are Texas property taxes like the predial in Mexico?

No. The predial is municipal and usually low. In Texas the county appraisal district sets the land's market value every year, and each taxing unit (county, city, school district and others) applies its rate. If it's your main home, claim the homestead exemption: it takes $140,000 off the value for school taxes. Unpaid taxes add penalties and interest and can end in a tax sale.

Is a will made in Mexico valid in Texas?

It can be used, but not on its own. If the person didn't live in Texas, a Texas court can admit their will once it has been probated or established in the other country (Estates Code §501.001). Just as a Mexican will needs a sucesión, a will in Texas doesn't pass land to anyone until a court accepts it. Talk to a Texas lawyer.

How long do I have to probate a will in Texas?

Generally 4 years from the date of death (Estates Code §256.003). After that, the will is admitted only if you show the delay wasn't your fault, and even then the court won't issue letters to an executor. The cheapest route, a muniment of title, also has to be filed within 4 years. If the deadline has passed, other routes exist, such as an affidavit of heirship.

My parents live in Mexico and own a lot in Texas. Is inheriting it tax-free?

Not always. Texas has no inheritance tax, but the IRS may. For U.S. citizens and residents the 2026 exclusion is $15 million. For someone who was neither a citizen nor a resident, the IRS requires an estate return (Form 706-NA) if their U.S. assets, Texas land included, exceed $60,000. Talk to a CPA before, not after.

I live in Texas and want to buy beach property in Mexico. Can it be in my name?

Not directly, if you're a foreigner. Within 50 km of the coast and 100 km of the borders, the Mexican Constitution bars foreigners from direct title. You use a bank trust (fideicomiso) with an SRE permit, for up to 50 years, renewable. If you are Mexican by birth (including if you were born in the U.S. to a Mexican parent), the foreigner restriction doesn't apply to you as a Mexican national: confirm with a notario in Mexico.

Nuestras Tierras, https://nuestrastierras.org/en/guides/mexico-vs-texas-land/. Updated: 2026-10-23. Legal review: pending. General information, not legal advice.