Texas Property Tax Consultant Practice Exam

When do property taxes generally become delinquent if not paid?

1. January 31

2. February 2

3. February 15

4. March 1

The correct answer is: January 31

Property taxes in Texas generally become delinquent on February 1 of the year following their assessment. However, since property taxes are typically due on January 31, if they are not paid by this date, they become delinquent the next day, February 1. Choosing January 31 as the answer is based on the understanding that while the taxes are technically due on this date, the delinquency can be recognized as occurring on the following day. It is important to note that once they are delinquent, interest and penalties start accumulating. So, identifying January 31 as a key date reflects an understanding of the critical timeline regarding property tax payments in Texas. This focus on January 31 emphasizes that this is the last day to pay without facing penalties, marking the transition from on-time payment to delinquency on February 1.