Partial Payments
Partial payments are accepted. However, any remaining amount left unpaid will accrue penalty and interest. Current taxes will begin to accrue penalty and interest on February 1. Delinquent taxes accrue penalty and interest monthly. Attorney fees attach to amount remaining due on April 1 for personal property and July 1 for real property.
Quarter Payments for Age 65 or older, Disabled Person, or Disabled Veteran Exemption
Taxpayers with an Age 65 or older, Disabled Person Exemption, or Disabled Veteran Exemption or their surviving spouse may pay current taxes on their residence homestead in four equal installments without penalty or interest. In order to be eligible, installments are required to be set up before March 1. Taxpayer MUST request the quarter payments in writing each year and MUST pay at least:
If an installment is missed, a 6% penalty is imposed and interest begins to accrue.
Escrow Contracts
An escrow contract is a payment option which allow taxpayers to deposit money for taxes before the taxes become due. An estimated tax is projected by using the previous year's tax base. Escrow Contracts are governed by PTC Sec. 31.072.
Requirements for setting up an escrow contract:
Installment Agreements
The tax office offers Installment Agreement plans that allow eligible taxpayers to make equal monthly payments on accounts with delinquent taxes. Before signing an installment agreement, you should know that the law considers your signature an irrevocable admission that you owe all the taxes covered by the agreement.
Installment Agreements are governed by PTC Sec. 33.02. There are two type of installment agreements available: Residence Homestead and Non-Residence Homestead.
Residence Homestead Installment Agreement:
Non-Residence Homestead Installment Agreements:
For installment agreement terms see appropriate link below.
**Agreements provided for term use only, not for official use. To establish an installment agreement, contact the tax office for down payment, first payment, monthly payment, and agreement length information.
Residence Homestead Installment Agreement **
Non-Resident Homestead Installment Agreement**