The following is intended for informational purposes only and is not intended to provide legal advice or services. It is not intended to create any attorney–client relationships. We cannot represent you and our taxing unit clients at the same time. Do not act on any of the following information without seeking the advice and counsel of an attorney of your choice.
Yes. If the seller owned the property on January 1 of last year‚ the seller is personally liable for the taxes for all of last year. The taxing unit can proceed against the seller personally for the tax and also against the buyer to foreclose the tax lien. However‚ the buyer should be informed of the taxes since the buyer has a vested interest in not having the tax lien foreclosed on the property. Additionally‚ most contracts for the sale of real property provide that the taxes for the year of the sale will be prorated between the buyer and the seller‚ with the seller getting a credit for the buyer’s prorated share of the tax. The tax bill for the year will‚ most likely‚ be mailed to the buyer‚ who should pay them. A reading of the sales contract and any closing statement received when the property was sold will probably indicate how the tax liability was handled. Remember that the taxing unit was not a party to the contract and is not bound by any of the contract’s provision as to tax liability.
Yes. A person's homestead can be sold to pay the taxes‚ penalties and interest assessed against the homestead unless the person is over 65 years of age or disabled (as defined by Social Security Administration) and has filed a tax deferral affidavit with the appraisal district before a lawsuit was filed or files a motion to abate the lawsuit if a lawsuit has already been filed.
Additional penalties and interest will accrue on the account. Delinquent tax notices will continue to be sent. There may be problems selling the property because of the delinquent tax lien on the property. A delinquent tax suit can be filed seeking a judgment foreclosing the tax lien and authorizing the sheriff to sell it at public auction.
If the tax is assessed on real property‚ the tax collector cannot take the property to pay the taxes. The taxing unit must file a lawsuit to have the tax lien foreclosed‚ which authorizes the sheriff to sell it at public auction. There are circumstances where the tax collector can ask a judge to issue a tax warrant‚ which allows the tax collector to seize and sell a taxpayer’s personal property to pay taxes owed by the taxpayer.
Court costs are assessed by the court clerk's office any time a lawsuit is filed. A lawsuit cannot be dismissed unless all taxes and court costs are paid in full.
The appraisal district in the county where your property is located determines your property value as of January 1 of the tax year. The appraisal district uses generally accepted appraisal methods and also determines ownership and the taxing entities that may tax the property.
The chief appraiser of the appraisal district for the county in which your property is located administers the exemptions granted by the Texas Tax Code and local taxing entities. You can obtain information and an application form at the appropriate appraisal district office.
Your taxes are due upon receipt of the tax bill. The tax office generally mails tax bills in October. Taxes become delinquent on February 1 of the following year. Delinquent taxes incur penalty and interest on the first day of each month they remain delinquent.