Notice of Delinquent Taxes
Annual Notice – Taxing units are required to mail an annual notice of delinquent taxes. Failure to provide notice may be an affirmative defense to a judicial foreclosure suit which the taxpayer can raise if the taxing unit fails to send the notice.
Statute of Limitations on Collection of Delinquent Property Taxes
For real property, delinquent taxes, penalties and interest may be collected for up to twenty years. For personal property, such as mobile homes, which have not been certified as real property, the taxing unit has four years to collect or file suit.
Waiver of Penalty and Interest on Delinquent Property Taxes
Taxing Unit Causes Delinquency
Under 33.011, a taxing unit is required to waive penalty and interest on delinquent taxes if the taxing unit or the appraisal district caused the taxpayer’s failure to pay the tax before it was delinquent provided the taxpayer actually pays the tax within twenty-one days of knowing of the error. The taxpayer has six months to request the waiver.
If you are in the United States Armed forces during a war or national emergency declared under federal law, you may request a waiver of penalty and interest.