Texas Guides / Taxes

Back property taxes in Texas and how to avoid a tax sale

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

Many families who come from Mexico think of property tax like the predial: small, and something that can wait. Texas is different. Property taxes are based on market value, the debt grows every month, and if nobody pays, the land can end up at a tax sale. This guide explains what the Tax Code requires, what counties actually do, and what to do this month.

When taxes go delinquent and how fast they grow

What the statute says. Taxes are due when you receive the bill and become delinquent if they aren't paid before February 1 of the following year (Tax Code §31.02). From that day, two charges stack up (§33.01):

• Penalty: 6% for the first month and 1% more each month, jumping to 12% on July 1 and staying there.
• Interest: 1% for each month or part of a month. It has no cap and keeps running until you pay, even after a court judgment.

On July 1 a city, county or school district can also add a penalty to cover the private attorney it hired to collect (§33.07). That attorney's pay can't exceed 20% of the tax, penalty and interest collected (§6.30). The tax office has to send you notice 30 to 60 days before July 1.

In practice. Here is the Travis County Tax Office chart, which tracks the statute:

Source: Travis County Tax Office. Harris County's official FAQ says accounts referred to its collection attorney get an additional 15% to 20% penalty (hctax.net).

Property tax payment plans in Texas

What the statute says (§33.02). A tax collector may sign an installment agreement with anyone who owes delinquent taxes. But if the property is your residence homestead (you have the homestead exemption), the collector must give you one when you ask, as long as you haven't had an agreement with that collector in the past 24 months. The agreement:

• must be in writing, with monthly payments;
• must run at least 12 months on a homestead, and no more than 36 months for any property;
• on a homestead, stops new penalties from accruing while you keep up, though the 1% monthly interest still runs;
• bars a lawsuit or sale for those taxes while you're current (§33.02(d)).

Miss a payment and the penalty is recalculated as if you'd never had a plan, and the collector sends a notice of default to you and to the other owners on the delinquent roll. Signing a plan is also an admission that you owe everything in it.

In practice. Large counties add their own rules on top of the statute:

• Harris County says installment plans are available for all delinquent taxes. Accounts with a lawsuit, bankruptcy or pending tax sale may face extra pre-qualifications. If you keep making payments, the account isn't sent to the collection attorney.
• Travis County offers 12 monthly payments on a homestead. If you don't qualify for that, it offers a payment schedule of 6 months (no homestead) or 12 months (homestead) if your other accounts are in good standing.

If your land isn't a homestead (a vacant lot, or a ranch you don't live on), the collector doesn't have to give you a plan. Ask before July 1: in many counties, a plan signed by then keeps the attorney penalty off. Confirm the exact deadline with your county.

Deferring taxes if you're 65, disabled or a disabled veteran

The Tax Code has two tools for the home you live in:

How to defer. File the affidavit, Form 50-126, with your county appraisal district. If a suit is already pending, file it with the court. If a sale is already scheduled, deliver it no later than 5 days before the sale to the appraisal district, the collector or its attorney, and the officer running the sale (§33.06(c-1)).

Once you no longer live in the home, or after your death, the deferred taxes come due. The taxing unit can sue starting the 181st day after it sends a delinquency notice. If the surviving spouse was 55 or older and lived there, the deferral continues while they live in the home (§33.06(f)).

Can they sell my land for taxes? The suit and the sale

The steps, in order:

1. Delinquency notice. Each year the collector sends a notice to each person listed on the delinquent roll (§33.04).
2. Lawsuit. Any time after taxes are delinquent, the city, county or school district can sue to foreclose its tax lien on the land (§33.41). The limit for real property is 20 years (§33.05).
3. Judgment. If you don't pay or reach an agreement, the court orders the property sold.
4. Tax sale. The sheriff or constable sells it on the first Tuesday of a month. If the county approved it, the auction can run online (§34.01).

Even after a suit is filed, you can still pay, ask for a plan or, if you qualify, defer. The faster you act, the fewer court costs and attorney fees pile on. Don't ignore papers that say "delinquent tax suit."

After a sale: redemption and excess proceeds

Right of redemption (§34.21). After a sale, the former owner can buy the property back by paying what the buyer bid, the deed recording fee, and the taxes and costs the buyer paid, plus a premium:

If you can't find the buyer, or the buyer won't sign a quitclaim deed back to you, the statute lets you pay the county tax assessor-collector with a sworn affidavit instead (§34.21(f)).

Excess proceeds (§34.03 and §34.04). If the property sold for more than was owed, the court holds the extra for 2 years. If it's more than $25, the court clerk must notify the former owner in writing. A former owner who was a defendant, close relatives, or someone who inherited that owner's interest can petition for the money before the second anniversary of the sale.

Inherited land and back taxes

Many families inherit land that's still in a parent's or grandparent's name. Bills and notices go to that name, sometimes to an old address, and nobody pays. The debt grows each year, and a tax suit can name every heir.

• An heir who lives in the home can claim the homestead exemption even though the deed isn't in their name. See the heir homestead exemption guide. With the homestead, that heir can also request the mandatory payment plan.
• A qualifying heir who is 65 or older or disabled counts as the sole owner for the deferral (§33.06(h)).
• Paying the taxes doesn't make you the owner of all the land. To put it in the heirs' names, see heirs' property and the affidavit of heirship.

What to do this month, step by step

1. Find your tax office. Look up your county in the Texas Comptroller directory. The office that collects is the tax assessor-collector; the one that sets value and approves exemptions is the appraisal district. You can also start from our Texas counties page.
2. Get your account statement. Ask what you owe for each year, whether a suit has been filed, and whether the account went to the collection attorney.
3. Check your exemptions. If you live there and don't have the homestead exemption, apply at the appraisal district. If you're 65 or older or disabled, apply for that exemption too.
4. Pick a path: pay in full, ask for a written payment plan, or, if you qualify, file Form 50-126 to defer.
5. Keep everything: copies of the plan, receipts and letters.
6. If there's a lawsuit or a sale date, contact free legal help or a lawyer today.

Not sure what a term means? See the glossary.

Primary sources: Texas Tax Code §§6.30, 31.02, 31.031, 33.01, 33.02, 33.04, 33.05, 33.06, 33.07, 33.41, 34.01, 34.03, 34.04 and 34.21; official Harris County and Travis County tax office pages. This guide will be updated when the law changes.

Costs and timing

Percentages from the Tax Code and from the official Harris County and Travis County pages (checked October 2026). Each county and taxing unit can differ on dates and fees; confirm with your tax office.

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