What we verified in “Behind on property taxes: what happens and what to do”

Statements and where we checked them

The statements with rules, figures or dates, with the exact place in the source and the date we checked them.

1. According to the Texas Comptroller, in most cases property taxes are due by January 31 and taxes unpaid on February 1 are delinquent; taxing units must give you at least 21 days after mailing the bill, and the delinquency date is printed on your bill; not receiving a bill does not change what you owe, the delinquency date or the lien; and the collector must give you a receipt if you ask, which helps confirm your mortgage company paid.

   Sources 1 · Paying Your Taxes: 'you must pay your property taxes by Jan. 31. Taxes that remain unpaid on Feb. 1 are considered delinquent'; 'Taxing units must give you at least 21 days to pay after they mail your original bill'; 'The delinquency date will be printed on your bill'; 'Failure to receive a tax bill does not affect the validity of the tax, penalty or interest due, the delinquency date, the existence of a tax lien'; 'The tax collector must give you a receipt for your tax payment if you ask for one'; 'ensuring that your mortgage company has paid the taxes on your home' · Checked October 31, 2026

2. According to the Texas Comptroller, if taxes go delinquent the collector adds a 6% penalty and 1% interest on February 1; the penalty grows 1% a month until it reaches 12% on July 1; interest continues at 1% a month with no maximum; and private attorneys hired by taxing units to collect can add a penalty of up to 20% for their fees.

   Sources 1 · Paying Your Taxes, 'What happens if I don't pay my taxes on time?': 'adds a six percent penalty and one percent interest on Feb. 1'; 'On July 1, the penalty becomes 12 percent'; 'Interest will be charged at the rate of one percent per month, with no maximum'; 'can charge an additional penalty of up to 20 percent' · Checked October 31, 2026

3. According to the Texas Comptroller, the collector sends at least one delinquency notice; some collectors allow delinquent taxes to be paid in installments for up to 36 months and are not required to offer this except on a residence homestead; signing an installment agreement is an irrevocable admission that you owe the taxes; and the last resort is a lawsuit, with court costs added to your bill.

   Sources 1 · Paying Your Taxes: 'The tax collector will send you at least one notice that your taxes are delinquent'; 'Some tax collectors will allow you to pay delinquent taxes in installments for up to 36 months. They are not required to offer this option except on a residence homestead'; 'irrevocable admission'; 'The tax collector’s last resort is to take a delinquent taxpayer to court. Court costs will be added' · Checked October 31, 2026

4. According to the Texas Comptroller, each taxing unit holds a tax lien on each property that attaches automatically every January 1; the lien gives the courts the power to foreclose and seize the property, even if ownership changed; the property is auctioned and the proceeds pay the taxes; and a buyer cannot get clear title until all delinquent taxes are paid.

   Sources 1 · Paying Your Taxes, 'Tax Liens': 'A tax lien automatically attaches to property on Jan. 1 each year'; 'gives the courts the power to foreclose on the lien and seize the property, even if its ownership has changed'; 'The property then will be auctioned and the proceeds used to pay the taxes'; 'cannot obtain a clear title until all the delinquent taxes owed on the property are paid in full' · Checked October 31, 2026

5. According to the Texas Comptroller, in certain cases the law requires or allows waiving penalty or interest (for example, if the taxing unit or appraisal district caused the delinquency, or if the bill came back undelivered after you gave your address on time); but in most cases you must pay the tax by the 21st day after you knew of the delinquency and request the waiver in writing before the 181st day after the delinquency date.

   Sources 1 · Paying Your Taxes, 'Waiver of Penalty and Interest': 'Tax Code Section 33.011 requires or allows taxing units to waive penalties and/or interest in specific circumstances'; 'you must pay the tax no later than the 21st day after you know or should have known of the delinquency and you must request the waiver in writing before the 181st day after the delinquency date'; 'if the taxing unit, its agent or the appraisal district caused your taxes to go delinquent' · Checked October 31, 2026

6. According to the Texas Comptroller, military members on active duty may pay delinquent taxes on their property without added penalty or accrued interest, and the payment is due 60 days after the earliest of their discharge from active service, their return to the state for more than 10 days or their return to non-active reserve status.

   Sources 1 · Paying Your Taxes, 'Eligible Military Personnel Payment of Delinquent Taxes': 'pay delinquent property taxes on property in which the person owns an interest without paying additional penalty or accrued interest'; 'become due 60 days after the earliest of' · Checked October 31, 2026

7. According to the Texas Comptroller, people 65 or older or with a disability may defer the tax on their residence homestead; the deferred amount carries 5% annual interest, and delinquency penalty and interest do not accrue while the home is under the deferral agreement; and people 65 or older, with a disability or certain disabled veterans may pay their homestead taxes in four equal installments without penalty or interest, if they make the first payment and ask for the agreement before the delinquency date.

   Sources 2 · Payment Options, 'Deferral': 'Tax Code Section 33.06 allows the following persons to defer payment of taxes on their residence homestead: persons age 65 or older or disabled'; 'Deferring the payment of taxes has an interest of 5% annually. Penalty and interest does not accrue until the property is no longer under the deferral agreement'; 'Installment payments': 'four equal installments without incurring penalty and interest'; 'may make the first installment payment and request the installment agreement before the delinquency date' · Checked October 31, 2026

8. Under Florida law (§197.172), delinquent real property taxes bear interest at 18% a year from the delinquency date until a certificate is sold, with a 3% minimum charge if paid before the sale; and the maximum interest rate on a tax certificate is 18% a year.

   Sources 3 · Fla. Stat. §197.172(1): 'Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent'; (2): 'The maximum rate of interest on a tax certificate is 18 percent per year' · Checked October 31, 2026

9. Under Florida law (§197.432), the county tax collector sells tax certificates on properties with unpaid taxes; each certificate goes to the bidder who pays the taxes, interest and costs and demands the lowest interest rate, up to the maximum; an unsold certificate is struck to the county at the maximum rate; if you pay everything before the certificate is awarded, it is not issued; and afterward, the delinquent amount is paid by redeeming the certificate.

   Sources 4 · Fla. Stat. §197.432(1): 'the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid'; (3): 'If the taxes ... are paid before a tax certificate is awarded ... the tax collector may not issue the tax certificate'; 'paid by the redemption of the tax certificate'; (6): 'awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest'; 'struck to the county at the maximum rate of interest' · Checked October 31, 2026

10. Under Florida law (§197.502), a tax certificate holder may apply for a tax deed any time after 2 years have passed since April 1 of the year the certificate was issued; and on homestead property, the opening bid at that auction also includes half of the latest assessed value.

    Sources 5 · Fla. Stat. §197.502(1): 'The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate ... may file the certificate and an application for a tax deed'; (6)(c): 'On property assessed on the latest tax roll as homestead property shall include ... an amount equal to one-half of the latest assessed value of the homestead' · Checked October 31, 2026

11. The Supreme Court held on May 25, 2023 (Tyler v. Hennepin County, 598 U.S. 631) that a county that sold an owner's home for back taxes and kept the excess over her debt plausibly violated the Takings Clause: a taxpayer is entitled to the surplus beyond the debt owed, and the government may not take more than it is owed.

    Sources 6 · Tyler v. Hennepin County, No. 22-166 (decided May 25, 2023), Syllabus: 'Held: Tyler plausibly alleges that Hennepin County's retention of the excess value of her home above her tax debt violated the Takings Clause'; 'a taxpayer is entitled to the surplus in excess of the debt owed'; Opinion: 'The taxpayer must render unto Caesar what is Caesar's, but no more' · Checked October 31, 2026

12. Under Regulation X (12 CFR §1024.17(k)), if your loan has an escrow account, the servicer must pay the taxes on time, by the deadline to avoid a penalty, and must advance funds if needed, as long as your payment is not more than 30 days overdue; afterward it may collect the shortage from you.

    Sources 7 · 12 CFR §1024.17(k)(1): 'the servicer must pay the disbursements in a timely manner, that is, on or before the deadline to avoid a penalty, as long as the borrower's payment is not more than 30 days overdue'; (k)(2): 'The servicer must advance funds'; 'may seek repayment from the borrower for the deficiency' · Checked October 31, 2026

13. In the Fannie Mae and Freddie Mac uniform mortgage (Florida version, Form 3010, official Spanish translation), the borrower must pay all property taxes that have or may attain priority over the mortgage; and if the borrower pays those items directly under an escrow waiver and does not pay them on time, the lender may pay them and the borrower must repay that amount, and the lender may revoke the escrow waiver.

    Sources 8 · Form 3010 (07/2021), Spanish translation, Section 4, 'Cargos; Gravámenes': 'El Prestatario debe pagar (a) todos los impuestos ... que tengan prioridad o puedan adquirir prioridad sobre este Instrumento de Garantía'; Section 3: 'el Prestatario no paga oportunamente el monto adeudado por una Partida de la Cuenta de Depósito en Garantía, el Prestamista puede ejercer sus derechos en virtud de la Sección 9 para pagar dicho monto'; 'El Prestamista puede retirar la renuncia' · Checked October 31, 2026