Property taxes

Glossary

The words on property-tax papers, in plain language, each with the section of law it comes from.

Appraisal district

The county-wide office that sets your property’s value and decides exemptions and deferral affidavits. It does not collect the tax.

Tex. Tax Code § 11.43(a)

Tax assessor-collector (tax office)

The office that sends bills, takes payments, and signs installment agreements. Usually the county tax office collects for the county, school district and city.

Tex. Tax Code § 33.02(a)

Appraisal review board (ARB)

Local citizens who hear protests about value and exemptions.

Tex. Tax Code § 41.44(a)(1)

Delinquency date

The day unpaid taxes become late — normally February 1 of the next year, later if the bill was mailed late.

Tex. Tax Code § 31.02(a)

Penalty

6% the first month, +1% a month until July 1, then 12% total.

Tex. Tax Code § 33.01(a)

Interest

1% for each month or part of a month unpaid, with no cap.

Tex. Tax Code § 33.01(c)

Collection penalty (“attorney fee”)

An extra charge of up to 20% of tax, penalty and interest when a taxing unit uses a delinquent-tax attorney. Usually added July 1.

Tex. Tax Code § 33.07(a)

Installment agreement

A written monthly payment plan with the tax office for delinquent taxes (up to 36 months).

Tex. Tax Code § 33.02(a)

Tax deferral

For owners 65+, disabled or disabled veterans: postpones collection on the home while they live there. Interest 5% a year.

Tex. Tax Code § 33.06(a)

Residence homestead

The home you own and live in as your main residence (with up to 20 acres). It qualifies for exemptions and longer redemption.

Tex. Tax Code § 11.13(b)

Tax lien

The taxing units’ legal claim on the property, created every January 1. It ranks ahead of the mortgage and HOA liens.

Tex. Tax Code § 32.01(a)

Citation (court)

The paper that tells you a lawsuit was filed against you and when your answer is due.

Tex. Tax Code § 33.41(a)

Judgment

The court’s decision on how much is owed and, in a tax case, an order to sell the property.

Adjudged value

The value of the property stated in the judgment. It matters if the property is struck off to a taxing unit.

Tex. Tax Code § 34.01(j)

Order of sale / sheriff’s or constable’s sale

The officer auctions the property on the first Tuesday of a month, 10 a.m.–4 p.m., or online.

Tex. Tax Code § 34.01(r-1)

Struck off

No bidder offered enough, so the property went to the taxing unit. Redemption costs less in that case.

Tex. Tax Code § 34.21(b)

Redemption

The right to buy the property back after a tax sale: 2 years for a homestead (premium 25%, then 50%), 180 days for other property.

Tex. Tax Code § 34.21(a)

Excess proceeds

Money left after a tax sale pays the judgment and costs. Held by the district clerk for two years; claimed by petition.

Tex. Tax Code § 34.04(a)

Writ of possession

The court paper that lets the buyer have the officer remove occupants — no sooner than 20 days after the buyer’s deed is recorded, with a 10-day warning posted.

Tex. Tax Code § 33.51(a)

Tax-lien transfer (property-tax loan)

A licensed lender pays your taxes and takes over the tax lien; interest up to 18% a year. Not allowed for 65+ homesteads.

Tex. Tax Code § 32.06(e)

Escrow account

Money your mortgage servicer collects monthly to pay your taxes and insurance. It must pay taxes on time.

12 C.F.R. § 1024.34(a)

Public Information Act request

A written request for government records (your account history, notices sent). Offices must answer promptly.

Tex. Gov't Code § 552.221(a)