Texas Property Tax Consultant Practice Exam

According to the Texas Property Tax Code, what is the delinquency date for a tax bill mailed after January 10?

1. The first day of the next month, providing at least 21 days to pay

2. 60 days from the mailing date of the bill

3. January 31

4. 30 days from the mailing date of the bill

The correct answer is: The first day of the next month, providing at least 21 days to pay

In accordance with the Texas Property Tax Code, if a tax bill is mailed after January 10, the delinquency date is designated as the first day of the following month, provided that taxpayers are given at least 21 days to pay the bill. This provision ensures that taxpayers have sufficient time to receive and respond to the bill, effectively promoting fairness in the collection process. January 10 serves as a critical date because tax bills must typically be sent out by this date to meet the standard timeline for collections, and any billing sent afterward allows for an adjustment in the payment timeline. The requirement of a minimum 21-day payment window is in alignment with Texas tax law, thereby clarifying that the deadline for payment is not arbitrary but is structured to give taxpayers adequate notice and opportunity to remit their payments.