Texas Property Tax Guide: Rates, Due Dates, Penalties and Selling

Last updated November 14, 2026. Citations come from the Texas statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

Texas has no state property tax. Local taxing units set rates, appraisal districts set values, and taxes are due by January 31 of the year after the tax year. Taxes for 2026 are due by January 31, 2027, which is a Sunday, so under Tax Code Sec. 1.06 the last day without penalty is Monday, February 1, 2027.

This guide covers the vocabulary, the penalty schedule and what happens if taxes go unpaid. For county and city details, use our Texas county property tax guides.

Who does what

The Texas Comptroller says Texas has no state property tax and that its office does not collect property tax or set rates. Local taxing units do that. A county appraisal district sets the value of your property, each taxing unit adopts a rate, and one tax office usually sends the bill. Cities, counties, school districts and special districts can each tax the same house.

Rate vocabulary

After receiving the certified appraisal roll, most taxing units calculate two rates, according to the Comptroller’s truth-in-taxation page:

• No-new-revenue rate: a rate that would produce the same amount of tax if applied to the same properties taxed in both years.
• Voter-approval rate: the maximum rate allowed by law without voter approval. For units other than school districts and special taxing units, it provides about the same revenue as the previous year for day-to-day operations plus an extra 3.5 percent, plus funds to pay debts. For special taxing units, the page says the extra is 8 percent.

If a unit adopts a rate above its voter-approval rate, the voters can force an election. Qualified voters can petition to require an election on cutting the adopted rate to the voter-approval rate, with signatures from at least three percent of registered voters (Tax Code Sec. 26.075). We did not confirm other rate-formula details from the statute.

Penalty and interest

Delinquent tax carries penalty and interest that grow each month: 7 percent total in February, 9 percent in March, 11 percent in April, 13 percent in May, 15 percent in June and 18 percent in July (Sec. 33.01). Accounts still unpaid on July 1 can go to a delinquent tax attorney, who can add up to 20 percent (Sec. 33.07). Only the governing body of the taxing unit can waive penalty and interest, in situations listed in Sec. 33.011.

Liens and liability

A tax lien attaches to the property every January 1 (Sec. 32.01). The owner on that date is personally liable for that year’s tax, and selling the house does not end the liability (Sec. 32.07). Taxing units can sue to foreclose the lien. See our guide to Texas tax deed sales and the property tax protest and homestead exemption guides for ways to lower the bill.

Paying in installments

Homeowners who are 65 or older or disabled can ask in writing to pay the homestead tax in four installments without penalty or interest (Sec. 31.031). A homeowner who pays a delinquent bill through a tax installment agreement under Sec. 33.02 can also affect whether the mortgage is in default for that reason. See the foreclosure guide.

How to sell a house in Texas when you owe property taxes

1. Ask the tax office for the amount due in the month you expect to close, including any penalty, interest and attorney fee if the account is delinquent.
2. Give that figure to the title company. Taxes are paid from the sale proceeds at closing, ahead of what you take home.
3. Compare offers on what you actually net after taxes, repairs, commissions and closing costs.
4. If time matters, ask for a written cash offer with a closing date you choose. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Texas.

Texas property tax FAQ

When are Texas property taxes due?

January 31 of the year after the tax year. Taxes for 2026 are due by January 31, 2027, which is a Sunday, so the last day to pay without penalty is Monday, February 1, 2027 (Tax Code Secs. 31.02 and 1.06).

What is the penalty for paying late?

7 percent in February, rising to 18 percent by July, plus up to 20 percent in attorney collection fees after June 30 (Secs. 33.01 and 33.07).

Does Texas have a state property tax?

No. The Comptroller says local taxing units set rates and collect the tax.

Can I sell a house with unpaid property taxes?

Yes. The title company pays the taxes from your proceeds at closing.

Sources

• Texas Comptroller: Property Tax Assistance
• Texas Comptroller: Truth-in-Taxation
• Texas Property Tax Code, Chapter 31
• Texas Property Tax Code, Chapter 32
• Texas Property Tax Code, Chapter 33
• Texas Property Tax Code, Chapter 26

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Texas attorney or tax professional.