Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter H - TAX RECORD REQUIREMENTS
Section 9.3038 - Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements

Universal Citation: 34 TX Admin Code § 9.3038

Current through Reg. 50, No. 13; March 28, 2025

(a) All offices assessing and collecting taxes for purposes of ad valorem taxation shall prepare and issue current, delinquent, and special valuation rollback tax bills or statements, as applicable and required by the Tax Code.

(b) Current tax bills or statements shall be prepared as follows:

(1) Current tax bills shall be issued to each person in whose name the property is listed, and to his authorized agent, by October 1, or as soon thereafter as practicable. In the case of mortgaged property where taxes are paid from an escrow account controlled by the mortgagee (mortgage holder), the notice requirements shall be satisfied by sending the tax bill to the mortgagee. Written authorization by the property owner is not required in order to deliver the tax bill to the mortgage company when the mortgage company acknowledges that it has authority for payment of taxes on the property.

(2) The items of information to be included on the current tax bill are those set forth in Tax Code, § 31.01(c), (c-1), and (d); Tax Code, § 33.045; the amount of the penalty authorized by Tax Code, § 22.28 and § 22.29; and any other information required by interlocal agreement between taxing units and their collectors.

(3) Current tax bills prepared for owners of special inventory shall separately itemize the taxes levied against the special inventory pursuant to Tax Code, §§ 23.122, 23.12, 23.1242, and 23.128.

(c) Delinquent tax bills or statements shall be prepared as follows:

(1) As outlined in Tax Code, § 33.04, delinquent tax bills shall be delivered to each person whose name appears on the current and cumulative delinquent tax rolls.

(2) The following items of information shall be included on each delinquent tax bill:
(A) the name, address, and telephone number of the collecting office, the name of the taxing unit(s) for which delinquent taxes are due on the specified property for which that office collects, and the name and telephone number of the assessor for the taxing unit(s) if different from the collector;

(B) the name and address of the property owner and/or agent;

(C) the description of the property;

(D) the account number of the property;

(E) the year(s) for which the taxes are delinquent;

(F) the amount(s) of delinquent taxes, penalties, and interest due, indicating the amount due each taxing unit;

(G) the date by which the taxes delinquent should be paid before additional penalties and interest are applied;

(H) if applicable, a statement that a protest or request for correction is pending before an appraisal review board or that an appeal to district court or binding arbitration is pending; and

(I) if applicable, a statement that a tax deferral or abatement applies to the account.

(3) Delinquent tax bills prepared for owners of special inventory shall separately itemize the taxes levied against special inventory pursuant to Tax Code, §§ 23.122, 23.12, 23.1241, and 23.128, and must include the name and telephone number of the assessor for the taxing unit and, if different, of the collector for the unit.

(d) Special valuation rollback tax bills shall be prepared as follows:

(1) Special valuation rollback tax bills shall be issued as provided in Tax Code, Chapter 23, specifically § 23.46(c) for the rollback taxes under agricultural-use valuation; § 23.55(e) for the rollback taxes under open-space agricultural land valuation; § 23.76(e) for the rollback taxes under open-space timber land valuation; § 23.86(c) for the rollback taxes for recreational, park, and scenic land valuation; and § 23.96(c) for the rollback taxes for public access airport property.

(2) The following minimum items of information shall be included on the special valuation rollback tax bills:
(A) the description of the property subject to the rollback tax;

(B) the account number of the property;

(C) the year(s) for which the rollback tax is imposed;

(D) the amount of taxes which would have been imposed on the property for the year(s) based on the market value of the property;

(E) the amount of taxes that were imposed on the property for the year(s) based on the productivity value of the property;

(F) the difference of taxes between market and productivity values for the year(s) on the property;

(G) the amount of interest imposed on the property for the year(s);

(H) the total amount of tax and interest due and the due date;

(I) the rates of penalty and interest imposed for delinquent payment of the taxes and interest;

(J) a statement indicating that the taxes due are for rollback tax purposes; and

(K) the name and telephone number of the assessor for the taxing unit and if different, of the collector for the unit.

(e) Offices assessing and collecting taxes for purposes of ad valorem taxation that fail to prepare and issue current, delinquent, and special valuation rollback tax bills as required in this section will be deemed to be in compliance if the bills or statements have substantially the same information as required by this section.

(f) At the option of the collecting office, more than one year of delinquent taxes may be included on one delinquent tax bill.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.