From an unpaid bill to a sale: the path
A tax sale is the last step of a process that starts months earlier. The table follows one tax year from the bill to the sale.
| Step | What happens | Source |
|---|---|---|
| Bill due | The tax bill is due when it is received. It becomes delinquent if it is not paid before February 1 of the following year. | Tax Code § 31.02 |
| Penalty | 6 percent of the tax in the first month, plus 1 percent for each additional month, up to a flat 12 percent for taxes still unpaid on July 1. | Tax Code § 33.01(a) |
| Interest | 1 percent for each month or part of a month the tax stays unpaid. | Tax Code § 33.01(c) |
| Collection-cost penalty | A taxing unit that hires a collection attorney can add a further penalty on July 1. The amount is set locally. | Tax Code § 33.07 |
| Lawsuit and judgment | Taxing units can sue to collect the tax and foreclose the tax lien. A judgment orders the property sold. | Tax Code ch. 33, 34 |
| Notice of sale | Written notice goes to each defendant or their attorney. The notice states the date, time and place and describes the property. | Tax Code § 34.01 |
| Sale | Held between 10 a.m. and 4 p.m. on the first Tuesday of a month (first Wednesday if the first Tuesday is January 1 or July 4), at the courthouse or another public place the commissioners court designates, or online if the county has authorized it. | Tax Code § 34.01 |
Ways to stop a tax sale before it happens
A sale can be stopped, and each of these routes has its own rules. The county tax office, the appraisal district or an attorney decides how they apply to a particular property.
- Pay what is owed. Harris County's tax office says a property can be pulled from a sale before it is offered, most commonly because the delinquent taxes were paid.
- A payment plan. An owner of a residence homestead can ask the tax collector for a written installment agreement of at least 12 and no more than 36 months, with monthly payments. The collector must offer one on request if the owner has not had an agreement in the prior 24 months. Interest keeps running during the plan, and the standard penalty does not accrue on the balance while the plan is kept. The property cannot be sued on or seized while the owner keeps up with the agreement (Tax Code § 33.02).
- A tax deferral. An owner of a residence homestead who is 65 or older, or disabled, can file an affidavit that delays collection. The tax lien stays and interest runs at 5 percent a year during the deferral. With a sale already pending, the affidavit must be delivered no later than the fifth day before the sale (Tax Code § 33.06).
- Military service. An eligible person transferred out of state on active duty can pay delinquent taxes without penalty or interest within 60 days after the earliest of three events, and filing a notice with the tax office or appraisal district bars a lawsuit while it applies (Tax Code § 31.02(b)-(e)).
- An exemption that was never filed. A missing homestead, over-65 or disability exemption can mean a bigger bill than the law requires. See Texas property tax exemptions and the homestead case study.
- Sell the property. A sale that closes pays the taxes from the proceeds through the title company. See the section on selling below.
What happens on sale day
Texas sets a minimum bid. A sale generally cannot go below the lesser of the market value stated on the warrant or the total owed (taxes, penalties, interest, court costs and sale costs). If nobody bids that much, the officer bids the property off to a taxing unit. The deed the buyer receives generally conveys good title that can be challenged only for fraud (Tax Code § 34.01).
Harris County's tax office says its sales are held at the Bayou City Event Center, that eight constables sell properties at the same time, that the constable sets the minimum bid before the sale, and that only cash or certified checks are accepted.
Fort Bend County's foreclosure page listed the Gus George Law Enforcement Academy (Patton Hall, 1521 Eugene Heimann Circle, Richmond) as the sale location as of December 2, 2025. County pages in earlier years named other buildings, so the posted notice for the specific property is the source to trust.
Montgomery County sales also follow § 34.01. The notice of sale for the specific property gives the place and time.
After a sale: the right to redeem
Texas gives the former owner of a tax-sold property a limited time to take it back. The length depends on the kind of property (Tax Code § 34.21).
| Property | Deadline | Premium added to the amount owed |
|---|---|---|
| Residence homestead, land used for agriculture, or a mineral interest (sold to someone other than a taxing unit) | On or before the second anniversary of the date the purchaser's deed is filed for record | 25 percent of the aggregate total if redeemed in the first year; 50 percent if redeemed in the second year |
| Any other property (sold to someone other than a taxing unit) | Not later than the 180th day after the deed is filed | May not exceed 25 percent |
| Homestead, agricultural or mineral property bid off to a taxing unit and not resold | Same two-year window, measured from the taxing unit's deed | None. The owner pays the lesser of the judgment or the market value, plus the deed filing fee and the unit's costs (in a judicial foreclosure) |
Here is the arithmetic with an invented number. If the purchaser's aggregate total comes to $50,000, a homestead owner who redeems in the first year pays $62,500, and one who redeems in the second year pays $75,000. The aggregate total is the purchaser's bid plus the deed recording fee and the taxes, penalties, interest and costs the purchaser paid. Real figures come from the redemption statement, not from this example.
Redeeming does not give the former owner a right to use the property, live in it or collect rent during the redemption period (Tax Code § 34.21(h)). Whether an owner can stay in the home after a sale is a question for an attorney.
Excess proceeds: money above what was owed
If a property sells for more than the taxes, penalties, interest and costs, the difference is called excess proceeds. The clerk is required to notify the former owner at the last known address of the right to claim it, and holds the money for two years after the sale unless a court orders otherwise. If nobody establishes a right to it in that time, it is divided among the taxing units that took part in the sale (Tax Code § 34.03).
In Harris County the District Clerk's registry holds these funds, and a court order signed by a judge is needed to release them. An attorney can explain how to bring that claim. Keeping a current mailing address on file with the county matters, because the notice goes to the last address on record.
Before anyone signs a paper about this money, a real estate agent who works with tax sales, like Allen Markel, can help check the notice against the county's record. An attorney can explain the claim.
Selling the property instead
Delinquent taxes are a lien on the property, so they are paid from the sale proceeds at closing. The title company asks the tax collector for a payoff amount, pays it, and the owner receives what is left after the loan payoff, the selling costs and the taxes.
An invented example shows why the numbers come first. A home worth $250,000 with $14,000 in delinquent taxes, penalties and costs, no mortgage, a 5 percent commission (negotiable), the Texas title policy and about 1 percent in other closing costs would leave roughly $219,479. A different home, a different balance or a different commission changes the answer. The Seller Net Sheet calculator uses the state-regulated title premium and your own numbers.
The time to sell is part of the question. A sale usually takes weeks from the first listing step to closing, and a sale date is fixed on a calendar. A home that is already scheduled to be sold needs a closing before that date, and the closing has to pay the taxes.
Where to start in each county
| County | Official page | What to look for |
|---|---|---|
| Harris | Harris County Tax Office, delinquent property tax sales | Sale dates and times, bidder registration, the list of sale properties |
| Fort Bend | Fort Bend County Tax Assessor-Collector | Contact and payment information for delinquent accounts |
| Montgomery | Delinquent taxes and foreclosure sales and resales, Montgomery County Tax Office | Delinquent-tax information and the tax office's sale and resale listings |
| Waller | Waller County Tax Assessor-Collector | The office's menu includes Tax Sale Information |
| Grimes | Grimes Central Appraisal District, delinquent tax roll | Delinquent accounts. Ask the tax office about sale dates |
| Austin | Austin County, taxes | County tax information. The county's site also links a tax sale page run by its collection law firm |
A free property tax lookup shows the taxing units on a Texas property: Property Tax Lookup.