Texas tax offices start mailing property tax bills in October. If you own single-family rentals, owner-financed homes, land-owned homes, or a mobile-home park, those bills are showing up in your mailbox and inbox right now. Some go to an old address. Some go to a lender. A few may not show up at all.
The short answer: in most cases, Texas property taxes are due when you receive the bill and must be paid by January 31. Taxes still unpaid on February 1 are delinquent, and penalty and interest start adding up. You can’t protest this year’s value now; that window comes in the spring, generally by May 15 or 30 days after the appraisal district’s notice, whichever is later. So use October through January to confirm and pay every bill, and use the same stretch to start building next year’s protest file.
This guide walks through how the timing works, what paying late costs, and a simple checklist for rental owners. It is general education, not tax or legal advice. Your CPA, attorney, or property tax professional should make the final calls on your properties.
How the Texas property tax calendar works
Here is the year in plain terms, based on the Texas Tax Code and the Texas Comptroller’s property tax guidance:
- The appraisal district sets each property’s value. Under Tax Code Section 25.19, notices of appraised value for rental property generally go out by May 1 when required, such as when the value went up.
- Owners who disagree can file a protest with the appraisal review board. The Comptroller says the board begins hearing protests around May 15.
- Local taxing units, such as the county, school district, and city, set their tax rates before bills go out.
- Under Tax Code Section 31.01, the assessor mails tax bills by October 1 or as soon after that as practicable.
- Under Section 31.02, taxes are due on receipt of the bill and become delinquent if not paid before February 1 of the following year.
The Comptroller adds three details. If January 31 falls on a weekend or holiday, a payment made on the next business day is on time. Bills mailed after January 10 get a later delinquency date. And not receiving a bill does not change the tax, the penalty and interest, or the delinquency date.
What paying late costs
Tax Code Section 33.01 sets the penalty and interest on delinquent taxes:
- A penalty of 6% for the first calendar month the tax is delinquent, plus 1% for each additional month or part of a month before July 1.
- A total penalty of 12% once the tax is still unpaid on July 1.
- Interest of 1% for each month or part of a month the tax stays unpaid.
The Comptroller’s 2026 and 2027 chart puts this in simple terms. For 2026 taxes paid in February 2027, penalty and interest total 7%. Paid in March, it is 9%. By July 2027, it is 18%. The Comptroller also notes that its chart does not include additional penalties for attorney fees, which can be added during collection.
Hypothetical example: a $4,000 tax bill on a rental house that gets paid in March instead of January would carry about $360 in penalty and interest (9% of $4,000). Your tax office’s bill and payoff figures always control the exact amount.
A property tax checklist for Texas rental owners
You don’t need special software. You need one list, a calendar, and a clear owner for each step.
1. List every parcel and every bill
- Write down each property, its county, and its tax account number.
- Note every taxing unit. Many counties collect for several units on one bill, but some areas send separate bills.
- Record the owner name and mailing address the tax roll shows, especially for properties held in an LLC.
- For a mobile-home park or land with several lots, confirm how many tax accounts you actually have.
2. Confirm who pays each bill
- You pay directly: add the bill and due date to your payables list.
- Your lender pays from escrow: the Comptroller notes the bill can go to the mortgage company. Confirm in January that the lender actually paid it.
- Owner-financed homes: read the contract. Some buyers pay taxes directly; some sellers collect tax money with the monthly payment and pay the bill. If you collect it, keep clean records, because those amounts may belong on the buyer’s annual statement.
3. Review each bill before you pay it
Section 31.01 requires the bill, or a statement sent with it, to show the property’s appraised and taxable values, any partial exemptions, the tax rate, the amount due, and the delinquency date. For real property, it must also show five prior years of values, rates, and taxes, with the percent change.
Use that history to spot big jumps in taxable value. Also check that any exemption listed matches how the property is actually used. If something looks wrong, write it down and ask your tax professional or the appraisal district before you assume it’s a mistake.
4. Pay before February 1 and save proof
- Pay by January 31, or earlier if your budget allows. Payment methods vary by tax office.
- Ask for a receipt. The Comptroller notes that the collector must give you one on request, and that receipts help at income tax time and as proof of payment.
- Save each receipt in the property file and mark the bill as paid on your list.
5. Start next year’s protest file now
Protest season is months away, but the evidence builds all year. Under Section 41.44, the written notice of protest is generally due by May 15 or 30 days after the notice of appraised value, whichever is later. The Comptroller says a notice is enough if it identifies the property and the owner and shows in writing that you disagree with an appraisal district decision. It also advises counting the 30 days from the date the district mails the notice, so check the date on yours.
Records that can help you or your protest representative later include:
- Dated photos of condition problems, such as foundation, roof, or water damage
- Repair estimates and paid invoices
- The purchase closing statement for anything bought in the last year or two
- Notes on any bill where the value jumped sharply
6. Decide who owns the protest
Some owners file protests themselves. Others hire a property tax consultant or an attorney. Either way, put one name next to each property and a reminder on the calendar for late April, since value notices for rental property are generally due by May 1.
A hypothetical portfolio, start to finish
This example is hypothetical. A Texas investor owns eight single-family rentals in two counties, two of them with escrowed mortgages, and holds three owner-finance contracts.
- October: a team member builds one list of all 11 tax accounts with due dates and who pays.
- November: one rental’s bill hasn’t arrived. The roll still shows an old mailing address. The team gets a copy from the tax office online and asks the owner whether to update the address with the appraisal district.
- December: the owner approves payment for the bills paid directly. Receipts go into each property file. One property’s taxable value rose sharply, so it goes on the spring protest list.
- January: the team checks lender statements to confirm the two escrowed bills were paid, and asks the owner-finance buyers who pay their own taxes for proof of payment, as their contracts allow.
Where virtual support fits, and where it doesn’t
VREMCO, the Virtual Real Estate Machine, provides administrative support for Texas real estate owners and operators, working as an extension of the client’s team. For property taxes, that can include:
- Building and maintaining the parcel and tax account list
- Tracking bills, due dates, and who pays each one
- Routing bills to the owner for approval and recording payments
- Saving receipts and confirming escrow payments
- Keeping the annual protest list and coordinating with the protest representative the client chooses
The decisions stay with you. VREMCO does not give tax or legal advice, decide whether to protest, or represent owners before the appraisal review board. Founded in 2020, VREMCO supports 100+ units and is backed by 35+ years of combined real estate and operational experience across its ownership and leadership team.
Limitations and alternatives
- A small portfolio with one county can often run this with a spreadsheet and two calendar reminders.
- Many county tax offices offer online account lookup and payment, which makes checking status easier.
- If your loans include escrow, the lender handles payment, but you still need to confirm it happened.
- Special rules can change dates, including disaster installment plans, certain military service members, and late-mailed bills. Check your bill and ask the tax office if one might apply.
- For valuation strategy or an exemption question, a CPA, property tax consultant, or attorney is the right call.
Frequently asked questions
For questions about how VREMCO works, see the VREMCO FAQ page.
When are Texas property taxes due?
In most cases, taxes are due when you receive the bill and must be paid by January 31. Taxes unpaid on February 1 are delinquent. Bills mailed late, after January 10, get a later delinquency date.
What if I never received my tax bill?
The Comptroller says failing to receive a bill does not change the tax, penalty and interest, or delinquency date. Look up the account online or call the tax office, and contact the tax office if you still don’t have a bill by mid-January.
Can I protest my property value when the tax bill arrives?
Generally, no. Value protests follow the spring notice of appraised value, with a deadline of May 15 or 30 days after the notice, whichever is later. Use the fall to gather records for next year.
Who pays property taxes on an owner-financed home?
It depends on the contract. Some buyers pay the tax office directly. Some sellers collect tax money monthly and pay the bill. Read your documents and ask your attorney if they’re unclear.
Does VREMCO file property tax protests?
VREMCO coordinates the administrative side, such as the protest list, records, and deadlines, under the client’s direction. The protest itself is handled by the owner or the representative the owner chooses.
The bottom line
Tax bills are arriving now, and January 31 comes fast when you own several properties. Make one list, confirm who pays each bill, pay before February 1, and save every receipt. Then start the file you’ll want in May.
If you’d like help keeping tax bills, receipts, and protest records organized across your portfolio, contact the VREMCO team, call 713-360-0789, or email support@vrem.co.
This article is general information about Texas property taxes and is not tax or legal advice. Consult a CPA, property tax professional, or licensed Texas attorney about your situation.