Texas Tax Code

§ 31.02 — DELINQUENCY DATE

TX § 31.02Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)Except as provided by Subsection (b) of this section and by Sections 31.03 and 31.04 of this code, taxes are due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed. (a-1) Except as provided by Subsection (b) of this section and Sections 31.03 and 31.04, taxes for which a supplemental tax bill is mailed under Section 31.01(d-3) are due on receipt of the tax bill and are delinquent if not paid before March 1 of the year following the year in which imposed. This subsection expires December 31, 2026.

(b)An eligible person serving on active duty in any branch of the United States armed forces may pay delinquent property taxes on property in which the person owns any interest without penalty or interest no later than the 60th day after the date on which the earliest of the following occurs:

(1)the person is discharged from active military service;

(2)the person returns to the state for more than 10 days; or

(3)the person returns to non-active duty status in the reserves.

(c)"Eligible person" means a person on active military duty in this state who was transferred out of this state or a person in the reserve forces who was placed on active military duty and transferred out of this state.

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Legislative history

Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 9, eff. June 15, 2015. Acts 2019, 86th Leg., R.S., Ch. 788 (H.B. 1883), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.08, eff. July 22, 2023. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.15, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.13, eff. June 16, 2025.