Source: http://www.cpa.state.tx.us/taxinfo/proptax/taxbills/misc_bills.html
Timestamp: 2016-02-06 18:53:42
Document Index: 71962267

Matched Legal Cases: ['§ 31', '§ 31', '§ 6', '§ 31', '§ 31', '§ 31', '§ 33', '§ 31']

Property Tax Bills - Miscellaneous Tax Bills Texas Comptroller of Public Accounts Texas Comptroller of Public Accounts, Glenn Hegar
Property Tax Miscellaneous Tax Bills All section references in this chart refer to sections of the Tax Code. The information contained in this chart is provided by the Comptroller of Public Accounts as a public service and is intended to be used solely for informational purposes. The information neither constitutes nor serves as a substitute for legal advice. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought.
Tax bills based on four installment payments for age 65 or older or disabled.
If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments become delinquent on Apr. 1, June 1 and Aug. 1. [§ 31.101(a)]
The first payment may be made by the first date of the first month after the delinquency date, but penalty and interest will apply. The remaining three payments become delinquent on April 1, June 1 and Aug. 1.
If the delinquency date is a date other than Feb. 1, the second installment must be paid before the first day of the second month after the delinquency date. The third installment must be paid before the fourth month after the delinquency date. The fourth and final installment must be made before the sixth month after the delinquency date. [§ 31.031(a-1)]
[§§ 6.30(c) and 33.07] If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
Tax bills based on four installment payments for disaster victim homeowners and qualifying businesses.
If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments are delinquent on Apr. 1, June 1 and Aug 1.
[§ 31.101(a)]
[§ 31.032(b)]
[§ 31.032(c)]
Tax bills for nonperformance of service in lieu of payment of taxes.
[§§ 33.01(c)
and 31.035(e)]
Tax bills for person on active duty with the military during a war or national emergency.
[§ 31.02(b)]
The covered person returning to non-active status in the Reserves or National Guard.