Tex. Tax Code Section 33.02
Installment Payment of Delinquent Taxes


(a)

The collector for a taxing unit may enter into an agreement with a person delinquent in the payment of the tax for payment of the tax, penalties, and interest in installments. The collector for a taxing unit shall, on request by a person delinquent in the payment of the tax on a residence homestead for which the property owner has been granted an exemption under Section 11.13 (Residence Homestead), enter into an agreement with the person for payment of the tax, penalties, and interest in installments if the person has not entered into an installment agreement with the collector for the taxing unit under this section in the preceding 24 months.

(a-1)

An installment agreement under this section:

(1)

must be in writing;

(2)

must provide for payments to be made in monthly installments;

(3)

must extend for a period of at least 12 months if the property that is the subject of the agreement is a residence homestead for which the person entering into the agreement has been granted an exemption under Section 11.13 (Residence Homestead); and

(4)

may not extend for a period of more than 36 months.

(b)

Except as provided by Subsection (b-1), interest and a penalty accrue as provided by Sections 33.01 (Penalties and Interest)(a) and (c) on the unpaid balance during the period of the agreement.

(b-1)

Except as otherwise provided by this subsection, a penalty does not accrue as provided by Section 33.01 (Penalties and Interest)(a) on the unpaid balance during the period of the agreement if the property that is the subject of the agreement is a residence homestead for which the property owner has been granted an exemption under Section 11.13 (Residence Homestead). If the property owner fails to make a payment as required by the agreement, a penalty accrues as provided by Section 33.01 (Penalties and Interest)(a) on the unpaid balance as if the owner had not entered into the agreement.

(c)

A property owner’s execution of an installment agreement under this section is an irrevocable admission of liability for all taxes, penalties, and interest that are subject to the agreement.

(d)

Property may not be seized and sold and a suit may not be filed to collect a delinquent tax subject to an installment agreement unless the property owner:

(1)

fails to make a payment as required by the agreement;

(2)

fails to pay other property taxes collected by the unit when due as required by the collector; or

(3)

breaches any other condition of the agreement.

(e)

Execution of an installment agreement tolls the limitation periods provided by Section 33.05 (Limitation on Collection of Taxes) of this code for the period during which enforced collection is barred by Subsection (d) of this section.

(f)

The collector for a taxing unit must deliver a notice of default to a person who is in breach of an installment agreement under this section and to any other owner of an interest in the property subject to the agreement whose name appears on the delinquent tax roll before the collector may seize and sell the property or file a suit to collect a delinquent tax subject to the agreement.
Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 5, eff. Jan. 1, 1998.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 16, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 935 (H.B. 1597), Sec. 2, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933), Sec. 4, eff. September 1, 2015.

Source: Section 33.02 — Installment Payment of Delinquent Taxes, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­02 (accessed Mar. 23, 2024).

33.01
Penalties and Interest
33.02
Installment Payment of Delinquent Taxes
33.03
Delinquent Tax Roll
33.04
Notice of Delinquency
33.05
Limitation on Collection of Taxes
33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited
33.011
Waiver of Penalties and Interest
33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property
33.21
Property Subject to Seizure
33.22
Institution of Seizure
33.23
Tax Warrant
33.24
Bond for Payment of Taxes
33.25
Tax Sale: Notice
33.41
Suit to Collect Delinquent Tax
33.42
Taxes Included in Foreclosure Suit
33.43
Petition
33.44
Joinder of Other Taxing Units
33.045
Notice of Provisions Authorizing Deferral or Abatement
33.45
Pleading and Answering to Claims Filed
33.46
Partition of Real Property
33.47
Tax Records as Evidence
33.48
Recovery of Costs and Expenses
33.49
Liability of Taxing Unit for Costs
33.50
Adjudged Value
33.51
Writ of Possession
33.52
Taxes Included in Judgment
33.53
Order of Sale
33.54
Limitation on Actions Relating to Property Sold for Taxes
33.55
Effect of Judgment on Accrual of Penalties and Interest
33.56
Vacation of Judgment
33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property
33.065
Deferred Collection of Taxes on Appreciating Residence Homestead
33.71
Masters for Tax Suits
33.72
Report Transmitted to Court
33.73
Court Action on Master’s Report
33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court
33.75
Decree or Order of Court
33.76
Jury Trial Demanded
33.77
Effect of Master’s Report Pending Appeal
33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure
33.79
Immunity
33.80
Court Reporter
33.91
Property Subject to Seizure by Municipality
33.92
Institution of Seizure
33.93
Tax Warrant
33.94
Notice of Tax Sale
33.95
Purchaser
33.445
Joinder of Tax Lien Transferee
33.475
Attorney Ad Litem Report
33.911
Property Subject to Seizure by County
33.912
Notice

Accessed:
Mar. 23, 2024

§ 33.02’s source at texas​.gov