General Information

Duties of Office

Since the Tax Assessor-Collector has a wide range of responsibilities, most citizens deal with this county office more frequently than any other.

The major duties of the Assessor-Collector are:

Collection of property tax as established by the Constitution and the State Property Tax Code;

Assessment (calculation) of taxes on each property in the county, and;

As an agent of the Texas Department of Motor Vehicles, the Assessor – Collector is responsible for the registration and titling of motor vehicles owned by residents of the county.

2024 Property Tax Payment Deadline & Penalty Information:

To avoid penalties and interest, 2024 property taxes must be paid in full on or before Friday, January 31, 2025. Taxes that remain unpaid as of Saturday, February 1, 2025, will be considered delinquent.

Penalty & Interest Schedule

Taxes not paid by January 31 will incur the following penalties and interest, accruing on the 1st day of each month:

February: 6% penalty + 1% interest = 7% total

March: 7% penalty + 2% interest = 9% total

April: 8% penalty + 3% interest = 11% total

May: 9% penalty + 4% interest = 13% total

June: 10% penalty + 5% interest = 15% total

July: 12% penalty + 6% interest = 18% total

Important Payment Information

The U.S. Postal Service postmark (not a metered date) is considered the official payment date, per Section 1.08 of the Texas Tax Code.

If a payment is postmarked February 1 or later, penalties and interest will apply, as outlined in Section 31.02(a) of the Texas Property Tax Code.

Failure to receive a tax statement does not exempt taxpayers from liability, penalties, or interest, nor does it affect the due date, tax lien, or collection procedures (Section 31.01(g), Texas Property Tax Code).

Payment Extensions & Waivers

The Tax Office is required to follow legislative rules set by the State of Texas. At this time, no legal authority has been granted to extend the payment period beyond January 31. Additionally, the Tax Assessor-Collector and taxing jurisdictions do not have the authority to forgive or waive penalties or interest charges on unpaid taxes.

Quarterly Payment Installment Plan

Per Section 31.031 of the Texas Property Tax Code, certain individuals may qualify for an installment payment plan if they meet the following criteria:

Disabled individuals

Disabled veterans

Surviving spouses of disabled veterans

Individuals aged 65 or older who qualify for a homestead exemption

Important: Late payments under the installment plan will accrue penalties and interest in accordance with the Texas Property Tax Code - 2019 Edition (PDF).

Quarterly Payment Schedule

1st installment – Due January 31

2nd installment – Due March 31

3rd installment – Due May 31

4th and final installment – Due July 31

For more details or assistance, please contact our office.