In that case, then the next business day (or first business day in February) is honored as timely for receipt of payment.
- the date of USPS postmark
- receipt mark from a contract carrier (such as UPS or FedEx)
- transaction date of Harris County Tax Office online payment portal
- transaction date of telephone payment
- You may pay by cash, check, or credit card at any of our branch office locations throughout Harris County.
- Payments by check or money order can be made payable to Ann Harris Bennett , and if possible, include the coupon from your tax statement in the envelope (or write your account number on your check) mailed to:
Ann Harris Bennett, Tax Assessor-Collector
P.O. Box 4622
Houston, Texas 77210-4622 - Online and phone credit card or e-check payments are also accepted (see below for more information).
- The County Tax Assessor-Collector is an office created by the Texas Constitution. Under the Constitution’s provisions, the Assessor-Collector is personally liable for the funds collected and deposited in separate bank accounts under his control. The Assessor-Collector is relieved of this responsibility and liability when he deposits the funds with the County Treasurer.
- Yes. The Tax Office accepts full or partial payment of property taxes online. Property taxpayers may also use any combination of credit cards and/or e-Checks for payment. We accept American Express, Discover, MasterCard, and Visa credit/debit card.
- A non-refundable surcharge of 2.45% ($1.00 minimum) will be added to each credit card transaction. E-checks are free.
- Yes. The Tax Office accepts full or partial payment of property taxes by touch-tone telephone by calling 713-274-CARD (2273) from any place in the world, seven days a week. Property taxpayers may also use any combination of credit cards and/or e-Checks for payment. We accept American Express, Discover, MasterCard, and Visa credit/debit card.
- A non-refundable surcharge of 2.45% ($1.00 minimum) will be added to each credit card transaction. E-checks are free.
Ann Harris Bennett, Tax Assessor-Collector
Attn: Mortgage Company Processor
1001 Preston, Suite 310
Houston, TX 77002
- Payments made by mail, credit card, or over the phone are applied to the current taxes first.
- Yes. For real property you can make monthly payments through June but you will have to pay penalty and interest starting February 1. If you still have a balance at the end of June, you can enter into an installment agreement with our office at that time to pay any remaining balance plus penalty and interest over the next six months. While you won't avoid paying penalty and interest under this plan, you will avoid the additional collection fee of 15% to 20% on the outstanding balance by signing the installment agreement in June and making the payments on time.
- Installment agreements are only available through April 1 for business personal property accounts that have been noticed in February. After April 1 the additional 15% to 20% collection fee will apply to these accounts.
- Yes, but payment arrangements will have to be made through the delinquent tax law firm.
- As a property owner, it is your responsibility to make sure that you receive a bill and that it is paid on time. The statements are mailed and the taxes are due at the same time each year. If you have not received a bill by the middle of December, you should call and request that another one be mailed to you. You are also able to call and get an amount due over the phone as early as October or look up your account on the website www.hctax.net. It is not necessary to have a statement to make payment as long as you have your account number and know the correct amount. You can either mail or take your payment to any Harris County Tax office location.
- Yes, the refund check will be mailed directly to the name and address on the tax roll at the time the tax was paid. If there is a change of ownership, tax agent or litigation on the account, however, please contact our office.
- First, apply to HCAD for the exemption. We will send an application for the homestead exemption, or you may obtain the form directly from HCAD online at www.hcad.org/ or by calling 713-957-7800. Once the exemption is approved by HCAD, the refund will be processed directly to the name and address on the tax roll. If there is a name change, the refund will be issued to the owner of record on the tax roll at the time the tax was paid.
- All businesses are taxed on their personal property, such as furniture, fixtures, machinery, equipment, inventory and vehicles. Most likely, the bill that you received is for your business personal property and not for the real estate itself. The real estate is taxed separately and the tax statement sent to the property owner.
EChecks
- It's fast
- It’s free
- It’s convenient
- You get an immediate receipt
- No need to visit the Tax Office
- Harris County real property, personal property, mobile homes, and mineral account taxes can be paid with no transaction fee when using an e-Check through the Tax Office Web site.
- Yes. you can use a regular checking/saving account. No credit card checks, home equity line checks, etc. can be used. Be aware that funds can be drawn only on U.S. banks. If you’re using a credit union account, be sure to use the appropriate electronic routing number.
- Information provided through this Web site for processing your transaction will not be shared with, or sold to, any party that is not part of the transaction. The information on the Cadence Bank Web site is encrypted for secure transactions.
- You can pay multiple accounts at once.
- Yes. Just click on the select language button on the top right of our webpage and select spanish.
- The site has an e-mail button so questions can be answered by e-mail within 24 hours. The Tax Office phone number is 713-274-8000.
- You may visit any Tax Office location during regular office hours. Computers are available at all locations for you to pay property taxes online, and employees are available to help. Also, Harris County and City of Houston libraries offer computers with Internet access.
- Yes. The Tax Office is accepting partial payments online when paying by e-Checks or credit cards.
- Your browser MUST support 128-bit encryption. If you use Microsoft Internet Explorer 5.0 or later, your browser should support this encryption. Netscape Navigator 4.08 and Netscape Communicator 4.74 (and later) also support 128-bit encryption, as does the latest version of Mozilla Firefox. If you are using an older version of these browsers, you can download one of the latest browsers from one of the links to Microsoft and Netscape provided on the Tax Office Web site.
- Yes.
- The date the transaction is entered is shown as the date of payment. If you provide an e-mail address, a transaction copy receipt will automatically be sent to that e-mail address.
- Your electronic transaction copy receipt will indicate the account number, property address, payment amount, and date paid on the printout. The Harris County Tax Office will mail/email a receipt of payment upon request. You may also print your own receipt from our website.
- We expect to post your payment online within 10 working days. The account will show a pending status until funds are transferred to the Harris County Tax Office account.
- Yes. You can make either full or partial payment of your delinquent taxes online by e-check.
- No. Once submitted, the payment cannot be reversed. Contact our office at 713-274-8000 to make arrangements for a refund.
- If the payment is rejected by your financial institution there will be a returned item charge of $30
- Q. How did you arrive at the appraised value of my property?
- Placing a taxable value on real property and personal property is a function of the Harris Central Appraisal District, not the Tax Office. Please call the Harris Central Appraisal District (HCAD) at 713-957-7800, or go to their website at www.hcad.org.
- The protest deadline is May 15, unless it falls on a weekend or holiday, in which case the deadline would be the next business day. You can file until May 15, or 30 days after the date your notice of appraised value was mailed, whichever is the later date.
- If the appraisal district does not mail a required notice of appraisal value on or before April 15th, the protest deadline will be 30 days after the date printed on the notice of appraised value.
- All protests must be directed to the Harris Central Appraisal District. You may file a paper protest by mail or drop off a paper protest at 13013 Northwest Freeway. You can also file the protest online, using the iFile number printed on the Notice Of Appraised Value.
- Fill out form 41.44, Property Appraisal – Notice of Protest, under FORMS > POPULAR FORMS on the HCAD website.
- If you file by mail, the protest must be postmarked by the U. S. Postal Service on or before the protest deadline for your account. Otherwise it must be sent in a way which enables you to retain a receipt as proof that the protest was mailed on or before the deadline date.
- If you plan to drop off the protest at the HCAD office, you must do it during office hours of 8 a.m. to 5 p.m. There is no drop box for you to leave your protest after normal business hours.
- You will receive a new tax bill after this office receives the adjusted taxable value from HCAD, if taxes are still owed on the account.
- This will require what is referred to as a "split-out," which is performed by the Harris Central Appraisal District.
- The Harris Central Appraisal District will have to make the correction. You will receive a corrected statement after HCAD certifies the correction to the Harris County Tax Office, if the taxes are unpaid. However, this does not extend the original due date, so do not wait to pay your tax bill!
- Contact the Harris Central Appraisal District at 713-957-7800.
- General Information
- Q. Can the delinquent tax attorneys sell my property for unpaid taxes?
- Yes. It is possible that property can be sold for delinquent taxes. A lawsuit for tax lien foreclosure can be filed and a judgment subsequently granted by the court. The attorneys, with the approval of the Harris County Tax Assessor-Collector’s Office, can then proceed with Tax Sale procedures.
- Tax Sales are held by the eight Harris County Constables who are responsible for holding sales of property with delinquent taxes within their respective precincts.
- Execution Auction:
- The Constable conducts the sale pursuant to a court order on behalf of a private plaintiff.
- The property is being sold for reasons other than delinquent property taxes.
- The property will be listed in the Daily Court Review and other foreclosure publication services.
- The Constable conducts the sale on behalf of the taxing entities.
- The property is being foreclosed on for delinquent property taxes.
- The property will be listed in the Daily Court Review and other foreclosure publication services.
- The Trustee conducts the sale on behalf of a lender.
- Trustee auctions, while held at the same time and place as delinquent Tax Auctions, are not conducted by Harris County. Trustees are hired by the lienholder to legally foreclose on the mortgagor/debtor.
- A property will be offered for sale by a Constable at a Tax Auction if there are delinquent property taxes owed that were taken to judgment.
- A property will be offered for sale by a Trustee at a Trustee Auction if the Trustee (represents lienholder) forecloses on a deed of trust.
- Note:You do not need to register with the Harris County Tax Assessor-Collector’s Office to bid at the Trustee Auction. You may, however, need to register with the trustee.
- A sale is for a property that is being offered for the first time. When a property does not receive at least the minimum bid at a first Tax Sale, it may be “struck off” to the taxing entity that initiated the sale. A new deed is filed, reflecting the change in ownership to the posting jurisdiction. Usually, the property is posted for resale at a later date.
- When: 1st Tuesday of each month (If the first Tuesday of the month is on a national holiday, the Tax Sale will be conducted on the next business day, Wednesday)
- Where: Bayou City Event Center
- 9401 Knight Road
- Houston, TX 77045
- Hours: Registration begins 8:30 am. Sales are conducted from 10 am - 4 pm.
- Yes. Onsite parking is available at the Bayou City Event Center. Please be advised, however, that the lot fills quickly and is usually full by 9:30am.
- Effective August 2, 2016, there is a $5.00 CASH ONLY fee. Bills larger than $20 will not be accepted.
- All bidders must register with the Tax Assessor-Collector’s Office prior to placing a bid. Registration is free.You may register online, in person or by mail.
- Online atwww.hctax.net: Select Property Tax, then Delinquent Property Tax Sales. Click on the blue Registration of Bidders button, then click on Register to enter and submit your information. Those who register online will receive an email confirmation and may create and maintain a profile for future use.
- In person: Complete and submit the “Tax Sale Bidder Registration” form at the registration table on the day of the Tax Sale.
- By mail: Complete and then print the “Tax Sale Bidder Registration” form from the FORMS section of our website. Mail to: P.O. Box 3746, Houston, Texas 77253-3746.
- The following information is required to complete the bidder registration application process:
- Completed “Tax Sale Bidder Registration” form with signature, certifying that there are no delinquent taxes owed to Harris County or any taxing units within the county
- Valid, government-issued photo identification
- List of properties (real and business personal) you currently own in Harris County (if applicable)
- Yes. Agents are allowed to represent a bidder at the sale provided they have identification and written authorization for representation of the individual or company on company letterhead.
- If you will be bidding on behalf of another individual(s) or company, you must register separately for each buyer whom you represent and provide the following:
- Name and address of the bidder
- Name and address of the represented entity
- Written proof of authorization on company letterhead in order to bid for that person or company
- List of properties (real and business personal) currently owned by the represented entity in Harris County (if applicable)
- Properties being sold by the constables, as a tax foreclosure or writ of execution, are posted as follows:
- In DailyCourtReview publication – Constables Foreclosure Auction Edition: www.dailycourtreview.com
- On a bulletin board at the Family Law Center
- At Bayou City Event Center on the day of the sale – (tax properties and executions)
- By Foreclosure Listing Service companies – trustee properties and sales results
- Linebarger Goggan Blair & Sampson, LLP at www.lgbs.com
- Perdue Brandon Fielder Collins & Mott, LLP at www.pbfcm.com
- The following websites contain information on delinquent properties to be sold at Tax Sale:
- Harris County Tax Assessor-Collector’s Office: www.hctax.net:
- Harris Central Appraisal District: www.hcad.org
- Harris County Clerk’s Office: www.cclerk.hctx.net
- There are a few ways to locate a property within a Constable Precinct:
- Search tool: www.harriscountytx.gov/constables.aspx
- Daily Court Review:publication: www.dailycourtreview.com and other foreclosure publication services
- If you know the Law Firm that is administering the sale, you can visit its website:
- Linebarger Goggan Blair & Sampson, LLP at www.lgbs.com
- Perdue Brandon Fielder Collins & Mott, LLP at www.pbfcm.com
- Property addresses are taken from the Harris Central Appraisal District records and in some cases, no address has been assigned to a vacant property. However, the property location can be determined by researching the account details available from the Harris Central Appraisal District at: www.hcad.org.
- A property can be canceled for a number of reasons, the most common of which is that the delinquent taxes have been paid. If a property has been canceled, it will not be offered for sale at auction, but could come up at a later date if it was canceled for another reason other than paid.
- Yes. A property can be canceled at any time before it comes up for auction.
- In order to purchase Tax Sale property at a first sale, the bidder must pay at least the statutory minimum bid, which is set at the lower of:
- judgment value – value of the property at the time the judgment is taken
- the total of all amounts awarded in the judgment, including costs of suit and sale
- If no minimum bid is offered, the property will be struck-off to the posting jurisdiction and sold at a later date. Harris County properties may be offered at a later Constable sale for a lower minimum bid.
- Once you have registered with the Harris County Tax Assessor’s Office and obtained a bidder card, you are eligible to bid by raising your card in plain sight for the Constable to see at a certain bid price.
- Yes
- Yes
- In Harris County, and in the State of Texas, the taxing units have no liability or responsibility for the condition of the properties or the title of the properties that are posted for public sale. The successful bidder purchases the property “as is;” meaning that each purchaser is responsible to do their own
- investigation of the properties being offered for sale, both as to the physical condition of the property, as well as any title issues, etc.
- The property is subject to any other liens or encumbrances that are not cleared from the sale of the property. This may include other tax liens and judgments not included in the sale. There are no expressed or
- implied warranties. The purchaser has no recourse against the taxing jurisdiction(s).
- You must pay for the property at the time of sale. Only cash or certified funds (cashier’s checks) are accepted. Certified checks should be made payable to the selling Constable precinct. Alternatively, certified checks may be made payable to the buyer, and then endorsed over to the selling Constable precinct.
- No. You must pay for the property at the time of sale. The County may pursue legal actions for non-payment or rescission of a winning bid.
- A receipt will be issued on the day of the sale. The successful bidder on a property will be issued a Constable’s Deed within 4 to 6 weeks after the auction date. The name indicated below the Registrant’s Name on your bidder card will be the name appearing on the new Constable’s Deed.
- Yes. If the payment is more than the winning bid, the Constable’s Office will issue a refund for the difference. The refund will be made at a later date.
- The officers who conduct Tax Sales regard all sales as final and not subject to rescission due to mistake or dissatisfaction with the property. The County may pursue damages against a bidder who rescinds on a purchase.
- Most properties sold at the Harris County Delinquent Tax Sale are subject to the defendant’s right of redemption – 2 years for residence homestead and 180 days for non-homesteaded properties.
- Q. I received my tax statement and it does not show my exemption?
- If you have recently submitted your exemption application, please allow the Harris County Appraisal District several months to process the exemption request. Once the exemption is approved by the Appraisal District, the Tax Office would receive the updated records for its next billing processing. If your account qualifies for a refund due to the exemption, the Tax Office will process and mail the refund to the property owner after the correction roll is certified to our office. You do not need to submit the refund request.
- Emergency service districts were created by the state legislature and approved by the voters of the various districts. They have the legal authority to set a tax rate and may not allow exemptions. These exemptions are not mandatory, and they do not have to grant them. If no exemption is allowed, you are liable for the tax. There is a maximum allowable exemption, and if the value is higher than the exemption, the value above the exemption is taxable.
- If you have sold your property, or you own but no longer occupy the property as your primary residence, you can notify the appraisal district to update the ownership record or exemption status of the property. The forms are available at www.hcad.org.
- General Residence Homestead Exemptions: You may apply the residence homestead exemptions to one property in a tax year. To qualify for a homestead exemption, you must own and use the property as your primary residence. Your diver's license or state issued ID must show the same property address for which you are applying the homestead exemption. Contact the appraisal district or www.hcad.org for the homestead application form and the required qualifications.
- Over-65 or Disability Exemptions: You may receive an over-65 or disability homestead exemption immediately upon qualification for the exemption. If you have not provided your birth date on this application, you must apply before the first anniversary of your qualification date to receive the exemption in that tax year. For example, if you turn 65 or are disabled on June 1 of the current year, you have until May 31 of the next year to apply for the current tax year’s over-65 or disability exemption. This special provision only applies to an over-65 or disability exemption and not to other exemptions for which you may apply.
- Disability Exemptions. You are entitled to the exemption if you meet the Social Security Administration's tests for disability. In simplest terms: 1) You must have a medically determinable physical or mental impairment; 2) The impairment must prevent you from engaging in any substantial gainful activity; and 3) The impairment must be expected to last for at least 12 continuous months or to result in death. Alternatively, you will qualify if you are 55 or older and blind and cannot engage in your previous work because of your blindness. To verify your eligibility, attach a copy of your disability determination letter from Social Security (or other recognized retirement system), or have your physician complete and mail us the HCAD form titled Physician's Statement Verifying Eligibility for Disability Homestead Exemption.
- Tax Limitations: The over-65 or disability exemption for school taxes includes a school tax limitation, or ceiling. Other types of taxing units – county, city, or junior college – have the option to grant a tax limitation on homesteads of homeowners who are disabled or 65 years of age or older.
- 100% Disabled Veterans: Certain disabled veterans are eligible for 100% exemptions for their residence homesteads. Current documentation from the Department of Veterans Affairs (VA) must be submitted to prove that the veteran receives full VA compensation and is either rated at 100% disabled or has a determination of un-employability from the VA.
- Surviving Spouse Age 55 or Older: Age 65 or older – You qualify for an extension of this exemption if (1) you are 55 years of age or older on the date your spouse died and (2) your deceased spouse was receiving the over-65 exemption on this residence homestead or would have applied and qualified for the exemption in the year of the spouse’s death. You will not receive the school tax limitation for the over-65 exemption unless your spouse died on or after December 1, 1987
- Disabled: You will not qualify for a disability exemption claimed by your deceased spouse. You are not entitled to continue the school tax limitation; however, you will be entitled to continue the local option county, city or junior college limitation.
- Surviving Spouse Age 55 or Older: If your deceased spouse was receiving or qualified for the over-65 exemption at death, you may be entitled to receive the exemption, as well as the school tax ceiling if you were 55 years of age or older on the date of your spouse's death. If your deceased spouse received the disability exemption and not the over-65 exemption, you may be eligible for continuation of a tax ceiling granted by a city, county, or junior college, but you are not eligible for the disability exemption or the school tax ceiling.
- For more details, please refer to the Exemptions website of Glenn Hegar, Texas Comptroller of Public Accounts.
- The Harris Central Appraisal District (HCAD) sets the taxable value of your property each year. Homestead exemptions affect the value of your property and must be approved by the Harris Central Appraisal District. The Harris County Tax Office (HCTAX) only collects property tax and does not determine the value of the property or the tax amount owed
- Please refer to the Guide to Understanding The Property Tax Process prepared by the Harris Central Appraisal District for additional information.
- To obtain a Homestead Exemption, please submit the completed APPLICATION FOR RESIDENTIAL HOMESTEAD EXEMPTION (Form 11.13) and submit it directly to the Harris Central Appraisal District.
- Harris Central Appraisal DistrictCONTACT INFORMATION
- OFFICE LOCATION:
13013 Northwest Freeway
Houston, Texas 77040-6305 - MAILING ADDRESS:
P.O. Box 920975
Houston, Texas 77292-0975 - OFFICE HOURS
8:00 a.m. - 5:00 p.m.
Monday - Friday - TELEPHONE INFORMATION CENTER
Hours: 8:00 a.m. - 5:00 p.m.
Monday - Friday
713-957-7800 - TDD for the Hearing Impaired:
(713) 957-5660 - Switchboard:
(713) 812-5660 - E-MAIL FOR ACCOUNT QUESTIONS
help@hcad.org - WEBSITE:
www.hcad.org
- To change your address for a Texas Driver License or Texas ID, simply go to the Texas Department of Public Safety (DPS) website. To be eligible for an online change of address, you must have your current Driver License/ID card in your possession; valid credit card for $10.00 processing fee (MasterCard, Visa, Discover, or American Express), the last four digits of your Social Security number, and ensure:
- Texas Driver License or Texas ID is not currently expired.
- At least 18 years of age.
- Not currently suspended or have outstanding traffic tickets or warrants.
- U.S. Citizen
- TEXAS DEPARTMENT OF PUBLIC SAFETY FEES:
- $25.00 for a driver’s license (expiration 6 years)
- $16.00 for an ID card (under 60 years of age and expiration of 6 years)
- $6.00 for an ID card (over 60 years of age and an indefinite expiration date)
- active duty military or their spouse and can show proof of military ID and a current utility bill
- are a federal or state judge, their spouse or a peace officer whose address information has been omitted from your driver’s license and you can provide a copy of the application for the driver’s license
- To obtain a new Texas Driver License or Texas Identification Card (first time license or moving to Texas from out of state) go in person to a Texas DPS location. You will need to complete an application, provide proof of identity (proof of Social Security, birth certificate, or an out-of-state driver license), proof of vehicle registration, consent to be photographed, fingerprinted, and provide a signature. Passing a vision examination is required. First time applicants need to schedule a time for taking the driving test and pass both the driving and written test. Out of state applicants should apply within 90 days after entry into the state and need to be prepared to surrender their valid out-of-state driver’s license upon application.
- TEXAS DEPARTMENT OF PUBLIC SAFETY FEES:
- $25.00 for a driver’s license (expiration 6 years)
- $16.00 for an ID card (under 60 years of age and expiration of 6 years)
- $6.00 for an ID card (over 60 years of age and an indefinite expiration date)
- 4545 Dacoma, Houston, Texas 77092 - (713) 683-0541
- 12220 S. Gessner, Houston, Texas 77071 - (713) 219‐4100
- 10503 Grant Rd., Houston, Texas 77070 - (281) 890‐5440
- 1601 Townhurst, Houston, Texas 77043 - (713) 465‐8462
- 5420 Decker Dr., Baytown, Texas 77520 - (281) 424‐3669
- 9206 Winkler, Houston, Texas 77017 - (713) 943‐0725
- 8825 Tidwell Rd., Houston, Texas 77078 - (713) 633‐9872
- 7710 Will Clayton Pkwy., Humble, Texas 77338 - (713) 633‐9872
- 2731 Red Bluff Rd., Pasadena, Texas 77503 - (713) 473‐3232
- 15403 Vantage Pkwy E. Ste. 300, Houston, Texas 77032 - (281) 449‐2685
- 111 Tristar, Webster, Texas 77598 - (281) 486‐8242
- TEXAS DEPARTMENT OF PUBLIC SAFETY – HARRIS COUNTY LOCATIONS
- 4545 Dacoma, Houston, Texas 77092 - (713) 683‐0541
- 12220 S. Gessner, Houston, Texas 77071 - (713) 219‐4100
- 10503 Grant Rd., Houston, Texas 77070 - (281) 890‐5440
- 1601 Townhurst, Houston, Texas 77043 - (713) 465‐8462
- 5420 Decker Dr., Baytown, Texas 77520 - (281) 424‐3669
- 9206 Winkler, Houston, Texas 77017 - (713) 943‐0725
- 8825 Tidwell Rd., Houston, Texas 77078 - (713) 633‐9872
- 7710 Will Clayton Pkwy., Humble, Texas 77338 - (713) 633‐9872
- 2731 Red Bluff Rd., Pasadena, Texas 77503 - (713) 473‐3232
- 15403 Vantage Pkwy E. Ste. 300, Houston, Texas 77032 - (281) 449‐2685
- 111 Tristar, Webster, Texas 77598 - (281) 486‐8242
- Harris Central Appraisal DistrictCONTACT INFORMATION
- OFFICE LOCATION:
13013 Northwest Freeway
Houston, Texas 77040-6305 - MAILING ADDRESS:
P.O. Box 920975
Houston, Texas 77292-0975 - OFFICE HOURS
8:00 a.m. - 5:00 p.m.
Monday - Friday - TELEPHONE INFORMATION CENTER
Hours: 8:00 a.m. - 5:00 p.m.
Monday - Friday
(713) 957-7800 - TDD for the Hearing Impaired:
(713) 957-5660 - Switchboard:
(713) 812-5660 - E-MAIL FOR ACCOUNT QUESTIONS
help@hcad.org - WEBSITE:www.hcad.org
- Starting in Tax Year 2009 qualifying veterans are eligible for a 100% exemption on their homestead. Please contact HCAD by calling 713-957-7800 for the application and required documentation.
- Q. I paid off my house and my mortgage company will not be paying my taxes this year. How do I make sure that I receive my tax statement? When are the statements mailed out and when are taxes due?
- As long as a statement is not requested by a mortgage company, it is automatically mailed to the current certified owner of record per the Harris Central Appraisal District. The majority of statements are mailed out during November of each year. If you have not received your statement by mid-December, it is your responsibility to notify us so that we can send out another statement. Taxes are due upon receipt of the statement, and should be paid no later than January 31st of the year following the year the tax was incurred.
- If you know the name of the owner, please return the statement to this office with the name of the owner. If you do not know the name of the owner, return the statement with that notation.
- The Harris Central Appraisal District is responsible for determining each property owner's name and address. We can send you a name and address correction form, and then you forward it to the Harris Central Appraisal District, Customer Service Division, P.O. Box 922010, Houston, TX 77292-2010. If it is more convenient, you can get the form directly from HCAD by calling 713-957-7800, or download the real property correction form or personal property correction form directly from our website.
- The tax account number is assigned by the Harris Central Appraisal District and is used to help identify each piece of property. Normally, only one account number is assigned to each parcel. The legal description describes the property as a parcel in a larger tract ( e.g ., Lot 1, Block 2 in Meadow Subdivision), so it can be located on a map. If the legal description is wrong on your statement, this error should be directed to the Harris Central Appraisal District for proper handling. If you so request, we will send the necessary real property correction form or personal property correction form to you, or you may obtain them directly from HCAD by calling 713-957-7800.
- The Tax Office provides taxpayers the opportunity to receive an electronic version of their tax statement as authorized by HB 843, passed in 2011.
Taxpayers can sign up to use this service by using the unique e-Bill code on their prior tax year bill. The use of the unique e-bill code is designed to provide Harris County taxpayers with some assurance that another individual cannot re-direct their tax statement.
- The Harris County Tax Office does not prorate taxes; the tax bill must reflect the full amount owed.
- The tax laws require this office to mail delinquent tax bills to the current owner of real estate, rather than to the previous owner. Because a tax lien exists against that parcel, it is in the current owner's best interest to have knowledge of that lien. If a lawsuit were filed to foreclose the lien, the current owner (not the previous owner) risks losing the property to foreclosure.
- Q. What is the rendition penalty?
- Chapter 22, Texas Tax Code, requires owners of business personal property to file a rendition describing the property with the chief appraiser by April 1 of each year and also prescribes the penalty for failure to comply.
- The rendition penalty is a penalty created by the Texas Legislature on those businesses failing to file their business personal property rendition, or filing their rendition late, to the Harris Central Appraisal District (HCAD).
- The rendition penalty is generally equal to 10% of the amount of property taxes ultimately imposed on the property. Renditions for property located in Harris County must be filed with HCAD. For more information about the rendition of business personal property, forms, and extension request,
contact HCAD or visit the hcad-guide-to-personal-property-renditions.
- The Tax Office does not have the legal authority to waive or reduce the penalty. If you can provide evidence that you substantially complied with the rendition requirement or that your failure to comply was due to circumstances beyond your control, you can apply to the chief appraiser for a waiver. Lack of knowledge or forgetting the deadline will not be considered as a basis for a waiver. Your application letter must be received by the appraisal district within 30 days of the date you received your bill. Send a cover letter, a detailed explanation of the reason(s) for your failure to timely file, and a completed rendition form (or supporting statement, if the penalty relates to a supporting statement).
- If the chief appraiser fails to approve your request for waiver, you may protest the decision to the appraisal review board.
- Yes, unpaid rendition penalty will be treated the same as unpaid property tax for purposes of determining compliance with the Harris County vendors policy.
- Contact the Harris Central Appraisal District at 713-957-7800.
- Contact the Harris Central Appraisal District at 713-957-7800.
- The penalty is divided 5% to the appraisal district and 95% to the various taxing jurisdictions.
- Q. What is a Tax Certificate?
- A Tax Certificate is a document which shows the current status of an account on a given day and is affixed with the official seal of the Tax Office.
- The Harris County Tax Office provides Tax Certificates for a $10 fee as authorized by the Tax Code. To request a certificate, complete and submit the Tax Certificate Request Form along with the $10 fee.
- No. Only the downtown office ( 1001 Preston) issues tax certificates.
- The turn-around time for the issuance of a tax certificate is usually 2 to 3 business days.
- Q. Can the Harris County Tax Office tell me if my school taxes are paid?
- The Harris County Tax Office collects for the Houston, Katy, Deer Park, and the former North Forest Independent School Districts now a part of the Houston ISD. If you live in another school district please contact the tax assessor-collector for your district.
- Check your exemptions. If you were not granted the exemption allowed, contact HCAD. The appraised value may be greater than in the previous year. If so, you will receive an explanation from the Harris Central Appraisal District for the increase. Also, the tax rate may have increased and if so, the amount of your tax could be more than the previous year. The breakdown of the tax rates of the various jurisdictions is shown on your tax statement. Lastly, periodically the Harris County Tax Office will start collecting for a jurisdiction that was previously billed separately. A consolidated bill will be more than the previous year's bill.
- With interest rates at all time lows many people are refinancing existing loans. Others are selling an existing home and upgrading to a new home. Part of the closing costs associated with the selling or refinancing of a home loan are property taxes. To make sure there are not any tax “surprises” at closing please answer the questions below and take the indicated actions.
- Are you refinancing with your current mortgage company? Congratulations – no further action is needed.
- Does your mortgage payment include escrow for taxes and insurance?
- Is your closing scheduled between November 15th and January 31st?
- Appraisal or property valuation (including responsibilities of the Appraisal District and exemptions available to reduce property taxes);
- Equalization or value protests;
- Taxation or adopting budgets and setting tax rates (aka the "assessment" phase); and
- Collection or payment from taxpayers (including payment deadlines, deferring payments and consequences of failure to pay).
- Q. What is a tax deferral?
- A deferral allows eligible taxpayers to postpone payment of property taxes on their residence homestead for as long as they own and live on the property.
- Taxpayers who are age 65 or older, as well as those who are disabled, may obtain a tax deferral on their residence homestead. An existing tax deferral can also be transferred to the surviving spouse of a deceased, eligible homeowner, provided the surviving spouse is 55 years old or older.
- The tax deferral applies to ALL taxes owed for the property for as long as the tax deferral is in force.
- Most mortgage companies have language in their contracts requiring payment of taxes in full each year. Check with your mortgage company to determine if they will honor a tax deferral on your homestead.
- The Over-65 or Disabled Tax Deferral Affidavit form 33-06_fill.pdf can be found at www.hcad.org. Complete and return the form to the Harris Central Appraisal District (HCAD).
- Once you have completed and filed the deferral affidavit, HCAD will process and grant the deferral. Each affected jurisdiction will subsequently be notified that a tax deferral has been granted.
- Yes. You may wish to have a tax deferral in force simply to protect your property, but continue to make payments.
- If payment is made before taxes become delinquent, no penalty or interest will be assessed.
- Any delinquent payments made while the deferral is in force will be assessed a maximum of 5% interest for each year the amount has been delinquent.
- Yes. A surviving spouse, age 55 or older, can contact the Harris Central Appraisal District to request that the deferral be continued.
- A deferral remains in force until one of the following occurs:
- the owner requests removal of the deferral
- the owner no longer qualifies for a homestead exemption
- the owner is deceased and does not have a surviving spouse, aged 55 or older, to continue the deferral.
- There is no penalty assessed on the taxes while under the tax deferral. Interest is assessed at a rate of 5% per year for each year that taxes remain delinquent under the deferral.
- Once you obtain a deferral on your account, the delinquent amount owed, plus any penalty, interest or attorney fees that have accrued, will be protected under the deferral. No additional penalty will be charged, no legal action can be taken and no tax sale can occur during the deferral period. A maximum of 5% interest per year, however, will be added for each year the taxes are delinquent. Once the deferral ends, you must pay the total amount due within 180 days in order to avoid further penalty, interest or legal action.
- During the deferral period, taxes continue to be assessed, but no collection action can be taken against the property. The deferral, however, does not dismiss, but only suspends any collection efforts/lawsuits. If the total due is not paid within the 180 days after the tax deferral ends, then legal action can resume at the point at which it left off, prior to the deferral.
- As soon as the deferral ends, all taxes, plus any pre-deferral penalty and interest and the 5% deferred interest per year become due.
- If paid within 180 days after the deferral ends a flat 5% interest per year for each year of the deferral will be added to the tax amount owed. The tax amount owed includes any taxes that were delinquent prior to the deferral, plus any penalty, interest and attorney fees incurred on the delinquency, prior to the deferral. It also includes any subsequent taxes that were assessed during the deferral period.
- Beginning on the 181st day, any unpaid delinquent balance will be subject to regular penalty and interest, plus attorney fees until paid in full. If the delinquent amount continues to remain unpaid, the account may also face legal collection action by a law firm.
- Installment Payment Plans for Delinquent Accounts
- Q. What types of installment plans are available for payment of delinquent taxes?
- Homestead Installment Payment Agreements are only available to those who have a homestead exemption on the account.
- Agreements will include all delinquent taxes for both current and prior years.
- Accounts may qualify even with a lawsuit, bankruptcy or pending tax sale.
- Once the agreement is in force, no additional penalty will be assessed, however 1% interest will accrue each month until the account is paid in full.
- If you defaulted on a previous homestead agreement, you must either pay the amount due or wait 24 months before entering into a new agreement.
- The agreement may be for current year delinquent taxes ONLY.
- All prior year taxes must be paid before entering into an agreement for current year taxes.
- Accounts with a lawsuit or bankruptcy do NOT qualify.
- Once the agreement is in force, penalty and interest will continue to accrue each month until the account is paid in full, but attorney fees will not apply.
- If you defaulted on an earlier agreement, you may pay off the balance in full before entering into a new agreement.
- Delinquent accounts incur monthly penalty and interest charges on any unpaid balance due on the account. If the account remains delinquent, it will be referred to a law firm for collection, at which time an additional attorney’s collection fee of 15-20% will be assessed as follows:
- on Business Personal Property, beginning on the second business day in April
- on Real Property, beginning on the first business day in July
- all monthly payments are made in a timely manner
- the balance is paid off by the date specified in the terms of your agreement
- Homestead Installment Payment Agreements will accrue 1% penalty each month.
- Installment Payment Agreements accrue both penalty and interest each month until paid in full.
- Once taxes become delinquent, you may enter into a Homestead Installment Payment Agreement at any time.
- Installment Payment Agreements become available the first business day in February for current year delinquent taxes. The deadline for entering into an agreement is:
- April 1st for Business Personal Property accounts
- June 30th for Real Property accounts
- You may do so online, by giving us your information in the Enter Account Number box provided on this page, or contacting the Tax Office by:
- email (tax.office@hctx.net)
- phone at 713-274-8000
- fax at 713-368-2219
- mail at P.O. Box 4663 - Houston, Texas 77210-4663
- You may mail your first payment, along with the signed and dated first payment coupon to: P.O. Box 4622 Houston, Texas 77210-4622, or
- You may submit your first payment online. The transaction must be completed by 11:59 PM CS/DST on or before the deadline day. You must then either:
- mail the signed/dated payment coupon to: P.O. Box 4663 Houston, TX 77210-4663.
- scan a signed/dated copy of the coupon and email it to: tax.office@hctx.net.
- fax a signed and dated coupon to 713-368-2219.
- Payment is due by the last day of each month. For the initial payment, be sure to include your signed and dated first payment coupon if you have not already paid in person or online. You may mail your payment to: P.O. Box 4622 Houston, Texas 77210-4622.
- Payments mailed through the USPS must be postmarked on or before the due date.
- Payment sent by common carrier such as UPS or FedEx must show a receipt date on or before the due date.
- Payments made online or via the telephone must be completed by 11:59 PM CS/DST on or before the due date.
- You should receive your payment agreement packet within 15 working days of the day you contacted our office. If you don’t receive it within that time, call our office for assistance.
- Yes. You may pay the remaining amount due at any time before the end of your contract. Please contact our office for the correct payoff amount.
- You can verify the exact amount of your final payment:
- online, by entering your account information on the Search and Payment page.
- by calling (713) 274-8000
- by emailing us at tax.office@hctx.net.
- No. You can only enter into one Payment Agreement per year. If you miss a payment, your agreement will be in default and will be voided.
- Once the agreement is defaulted, you must pay the full balance due on your account before the dates below:
- the second business day in April for Business Personal Property
- the first business day in July for Real Property
- Those who have an over 65 or disabled exemption or the surviving spouse of a disabled veteran may request to pay their property taxes in 4 equal payments without penalty and interest.
- Taxpayers must be either over 65 or disabled or the surviving spouse of a disabled veteran to enter into this installment payment plan. They are not required to show proof. The Special Tax Services Department will check their account to verify they have the over 65 or disabled exemption.
- You must provide:
- Payment in the amount of at least one-fourth (25%) of the total amount of current taxes.
- A written request to pay in installments. This can be in the form of a letter, email, signature on a check or notation and signature on their tax statement.
- Requests should be sent to: Special Tax Services - P.O. Box 3746 Houston, TX 77253-3746.
For help regarding quarter payment plans, call Special Tax Services at extension 48120.
- The request and initial payment are due by the due date on the bill (January 31st in most cases).
- Subsequent installments may be paid without penalty or interest if paid as follows:
- The second installment must be paid by March 31st.
- The third installment must be paid by May 31st.
- The fourth installment must be paid by July 31st.
- Requests will be accepted after January 31st and before March 1st. However 6% penalty and 1% interest will be assessed for the month of February.
- The remaining taxes, after the first installment, may be paid without penalty or interest if submitted in a timely manner, as follows:
- The second installment must be paid by March 31st.
- The third installment must be paid by May 31st.
- The fourth installment must be paid by July 31st.
- If you pay more than the amount due for an installment, then the excess will be credited to the next installment.
- If payment is not made before the deadline (delinquency date), the unpaid amount of the specific installment payment due is delinquent and incurs a 6% penalty.
- 1. What is a Statement of Ownership?
- A Statement of Ownership is a declaration of the information in the state records. It identifies the make and model, year, size, wind zone, HUD Label and serial numbers, owner and lienholder for the manufactured home.
- Changes in ownership or location must be recorded with the Texas Department of Housing and Community Affairs - Manufactured Housing Division. Contact that office for a complete list of requirements.
In most cases, in addition to other requirements, the applicant must obtain from our office MHD FORM 1076 - Statement from the Tax Assessor-Collector, showing that taxes are paid through the date of sale.
- This statement serves as confirmation that property taxes have been paid. It must be submitted to the State along with the Application for Statement of Ownership. This statement is also known as:
- Statement of No Taxes Due
- Form 1076
- 18 month paid Statement
- 32.03 Statement
- There is no fee for issuing this statement, however we cannot issue it until all of the following taxes are paid
- To calculate your required tax payment, add all taxes owed for the following:
- The taxes due for active tax liens
- The taxes due for the previous calendar year
- If the sale took place this year, you must also pay taxes for the current calendar year in advance, OR
If the tax bills for this year have not been calculated and mailed, you must pay an estimated tax amount.
- Submit a Manufactured Home Tax Inquiry Form or call us at (713) 274-8000. In most cases, estimates are based on last year’s taxes.
- No. We cannot accept electronic payment for tax years that have not been certified and billed. For payment options, see Step C of question 7.
- Calculate your required tax payment as described in question 4.
- Complete a Manufactured Home Tax Inquiry Form. Select the 3rd item in the Check Requested Items Section.
- Submit your request:
- If no tax payment is required, submit the inquiry form by email, fax, mail or in person at any one of our branch offices. Turnaround time is 2-4 weeks from the day we receive the completed form.
- If a tax payment is required, submit the payment along with the form. Turnaround time is 2-4 weeks from the day we receive both the completed form and the payment.
- Remit by mail: remit a check, money order or cashier’s check. Please do not mail cash.
- Phone or Internet payment: Outstanding taxes can be paid by e-check, debit card or credit card. Fees apply to credit or debit card payments. We cannot accept electronic payment for the estimated current-year taxes.
- Submit at a branch office:
- Outstanding taxes can be paid with cash, check, money order, cashier’s check, e-check, debit card or credit card. Fees apply to credit or debit card payments.
- Estimated current-year taxes must be paid with cash, a check, money order or cashier’s check. We cannot accept electronic payment for the estimated current-year taxes.
- Pursuant to Texas Occupations Code chapter 1201.206 (g) and Texas Property Tax Code section 32.03 (a-2), a person may not transfer ownership of a manufactured home until all recorded tax liens have been released and all taxes which accrued within the 18 months preceding the date of the sale have been paid.
Since tax liability is incurred on the 1st day of the year, you must pay the current year’s taxes, if the sale occurs on or after the 1st day of the year.
- Calculate the required tax payment. Before the lien can be released for a delinquent tax year, the taxes for that particular year must be paid in full. To find out if taxes are due for your manufactured home, you can:
- search the account record on our website
- call (713) 274-8000 or
- submit a Manufactured Home Tax Inquiry Form. Select the 4th item in the Check Requested Items section of the form.
-
Anytime there is a change in:
- Owner name(s),
- Physical location of the home or
- Elected treatment of the home (real/personal property) For more information, contact the Texas Department of Housing and Community Affairs - Manufactured Housing Division.
- Yes, you should contact the Appraisal District to update their records and inquire about residential exemptions.
- Changes to the Statement of Ownership are not automatically updated to the appraisal roll. The property owner is responsible for informing the Appraisal District of any changes in ownership or location.
If the home moves from one county to another, you should inform the appraisal districts of both counties.
- Our delinquent tax attorneys pursue collection from the persons shown as the owners in the Harris Central Appraisal District record and from the owners reflected in the records of the Texas Department of Housing and Community Affairs.
You must report the ownership change with the Appraisal District and update the ownership record with the State in order to have your name removed as the owner of record.
- Yes. A lawsuit for tax lien foreclosure can be filed and a judgment subsequently granted by the court. The attorneys can then proceed with the Tax Sale.
- If your manufactured home has been in Harris County since before 2010, you may have two account numbers for the same home. To determine the total tax amount due, you must add the amounts for both accounts.
- In 2010, the tax office changed the numbers for all existing personal property manufactured home accounts.
- The 2009 and prior year taxes remained on the old account numbers, which begin with a “3”.
- The 2010 and later years were assigned the Harris Central Appraisal District account numbers, which begin with “600000”.
- The Harris County Tax Office can only release the liens filed by the jurisdictions for which we collect.
We can release tax liens for the Houston, Katy, Deer Park, and the former North Forest Independent School Districts. If you live in another school district, you must contact the tax collector for that district.
- Homestead Installment Payment Agreements are only available to those who have a homestead exemption on the account.
- OFFICE LOCATION: