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 County Appraisal District, not the Tax Office. Please call the Harris County 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 County 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 County Appraisal District.
- The Harris County 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 County Appraisal District at 713-957-7800.
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.
Q. Who holds the Tax Sale?
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.
Types of Auctions and Sales
Q. What is the difference between a Tax, Trustee, and Execution Auction?
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.
Tax Auction:
- 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.
Trustee Auction:
- 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.
Q. How do I know if a property will be offered in the Tax Auction or the Trustee Auction?
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.
Q. What is the difference between a sale and a resale?
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.
Date, Time and Location
Q. When and where are Tax Sales held?
- When: 1st Tuesday of each month
- 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.
Parking and Transportation
Q. Is onsite parking available?
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.
Q. If I cannot find parking at the Event Center, what alternatives are available?
You can park at the Fannin South Park and Ride lot, less than a mile from the event. Then, catch the free METRO shuttle from the Fannin South Transit Center to the Bayou City Event Center. Cost for parking is $5.00 .
Q. Are there any other options available through METRO?
Yes. You may use one of METRO’s other service to arrive at the Fannin South Transit Center, where you will catch the free shuttle to the Bayou City Event Center. Other service to the Transit Center include these buses: 8 West Bellfort, 73 Bellfort, 11 Alameda/Lyons and 87 Sunnyside.You may also take METRORail’s Red Line. Cost for the rail ticket is $1.25.
Q. What hours does the METRO shuttle run?
Round trip service runs from 8am-5pm. Transfers to the shuttle occur every 20 minutes. The shuttle trip takes approximately 8 minutes.
Q. How do I register to bid on a Tax Sale?
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 andmaintain 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.
Q. What information is required for registration?
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)
Q. Can I bid on behalf of another party?
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)
Auction Property Information
Q. Where can I find a list of the properties to be included in a Tax Sale?
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
For the taxing jurisdictions they represent, the following law firms also post properties being sold for delinquent taxes on their websites:
- Linebarger Goggan Blair & Sampson, LLP at www.lgbs.com
- Perdue Brandon Fielder Collins & Mott, LLP at www.pbfcm.com
Q. Where can I find information about properties to be sold?
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 County Appraisal District: www.hcad.org
- Harris County Clerk’s Office: www.cclerk.hctx.net
The buyer should exercise due diligence in investigating the properties in which they are interested, both as to the physical condition of the property as well as any title issues and legal encumbrances, etc.
The property may be subject to other liens or encumbrances that are not cleared by the sale of the property. This may include other tax liens and judgments not included in the sale. The purchaser is also responsible for taxes accrued after the date of judgment.
Q. How can I find out within which precinct a property is located?
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
Q. What if a property has a “0” address?
Property addresses are taken from the Harris County 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 County Appraisal District at: www.hcad.org.
Q. Why was a property sale canceled?
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.
Q. Can a property be canceled on the day of the auction?
Yes. A property can be canceled at any time before it comes up for auction.
Bidding
Q. How is the minimum bid determined?
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
The minimum bid is determined prior to the sale by the Constable and is announced at the sale. If taxes have accrued on the property for years after the date of the foreclosure judgment (“post-judgment taxes”), the Tax Sale purchaser is responsible for those taxes. Post-judgment taxes are paid at the Tax Assessor-Collector’s Office – not at the post-judgment sale.
Q. What if no minimum bid is received at the Tax 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.
Q. How do I bid on a property?
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.
Q. Can I bid on multiple properties?
Q. Can I bid in multiple precincts?
Buying
Q. What does it mean to purchase the property “as is”?
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).
Q. How and when do you pay for property that is purchased at a Tax Sale?
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.
Q. Can I go to the bank for money and come back to pay?
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.
Q. What type of document is issued when I purchase a property?
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.
Q. Will I be refunded any amount I pay over the winning bid amount?
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.
Q. Can I return the property I purchased at auction?
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.
Q. Can the former owner get the property back after it is purchased?
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?
- Perhaps you have not filed the proper affidavit with the appraisal district. You are entitled to a homestead exemption if you own your home on January 1 and it is your primary residence. You can claim only one homestead exemption as of January 1. In order to receive a homestead exemption, an affidavit must be filed with the Harris County Appraisal District. All exemptions, such as homestead, over 65, disabled persons, and disabled veterans require execution of an affidavit with the Harris County Appraisal District. You can request the Tax Office to send the necessary form to you, or you can obtain them directly from HCAD by calling 713-957-7800.
- 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.
- The exemption goes by its status as of January 1st of each year. If you purchased a new home you need to file for a homestead exemption on your new homestead property with the Harris County Appraisal District for the next January 1. You can download an application for a homestead exemption from our site, or you may obtain it directly from HCAD by calling 713-957-7800.
- General Residence Homestead Exemptions: You may only apply for residence homestead exemptions on one property in a tax year. A homestead may include up to 20 acres of land that you actually use in the residential use (occupancy) of your home. Arbitrary factors that are unrelated to that use, such as acreage limits, matching legal descriptions, and contiguous parcels, may not be considered in determining if the land qualifies. To qualify for a homestead exemption, you must own and reside in your home on January 1 of the tax year. If you temporarily move away from your home, you still can qualify for an exemption if you don’t establish another principal residence and you intend to return in a period of less than two (2) years. Homeowners in military service outside the U.S. or in a facility providing services related to health, infirmity, or aging may exceed the two-year period.
- 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 Susan Combs, Texas Comptroller of Public Accounts.
- The Harris County 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 County 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 County 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 County Appraisal District.
- HARRIS COUNTY 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
Otherwise go in person to your local Texas DPS office.
- 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 COUNTY 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 County 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 County 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 County 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 County 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 County 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 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 County 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 County Appraisal District at 713-957-7800.
- Contact the Harris County 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 County 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 County 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 County 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.
