Texas Tax Code

§ 42.08 — FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES

TX § 42.08Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 42. JUDICIAL REVIEW · Art. A. IN GENERAL

Statute text

(a)The pendency of an appeal as provided by this chapter does not affect the delinquency date for the taxes on the property subject to the appeal. However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b). If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined by Section 42.42(c), and that additional amount is not delinquent before that date.

(b)Except as provided in Subsection (d), a property owner who appeals as provided by this chapter must pay taxes on the property subject to the appeal in the amount required by this subsection before the delinquency date or the property owner forfeits the right to proceed to a final determination of the appeal. The amount of taxes the property owner must pay on the property before the delinquency date to comply with this subsection is the lesser of:

(1)the amount of taxes due on the portion of the taxable value of the property that is not in dispute;

(2)the amount of taxes due on the property under the order from which the appeal is taken; or

(3)the amount of taxes imposed on the property in the preceding tax year. (b-1) This subsection applies only to an appeal in which the property owner elects to pay the amount of taxes described by Subsection (b)(1). The appeal filed by the property owner must be accompanied by a statement in writing of the amount of taxes the property owner proposes to pay. The failure to provide the statement required by this subsection is not a jurisdictional error.

(c)A property owner that pays an amount of taxes greater than that required by Subsection (b) does not forfeit the property owner's right to a final determination of the appeal by making the payment. The property owner may pay an additional amount of taxes at any time. If the property owner files a timely appeal under this chapter, taxes paid on the property are considered paid under protest, even if paid before the appeal is filed. If the taxes are subject to the split-payment option provided by Section 31.03, the property owner may comply with Subsection (b) of this section by paying one-half of the amount otherwise required to be paid under that subsection before December 1 or, if applicable, the date provided by Section 31.03(a-1) and paying the remaining one-half of that amount before July 1 of the following year.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680), Sec. 2, eff. June 15, 2007. Acts 2009, 81st Leg., R.S., Ch. 530 (S.B. 1359), Sec. 1, eff. June 19, 2009. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 24, eff. June 14, 2013. Acts 2025, 89th Leg., R.S., Ch. 252 (H.B. 2742), Sec. 3, eff. January 1, 2026.