Seller guide · 8 min read
Harris County property taxes, explained for homeowners.
Property taxes in Texas are high because there's no state income tax, and Harris County bills are among the more complex: several taxing units, an appraisal district, exemptions that change the math, and a delinquency process that can end in a tax sale. Here's how it fits together.
The players
Who does what
General information for Texas homeowners, not legal, tax, or financial advice. Laws change and every situation differs — confirm with a Texas attorney, title company, or tax professional.
Harris Central Appraisal District (HCAD)
Sets the appraised value of every property each year as of January 1, administers exemptions, and runs the protest process.
Taxing units
The county, the City of Houston (or your city), your school district, community college, hospital district, flood control, and others each set a tax rate applied to your taxable value.
Harris County Tax Assessor-Collector
Sends one consolidated bill for most units, collects payments, offers installment plans, and refers delinquent accounts to collection attorneys.
Exemptions
Exemptions that lower the bill
- General residence homestead — for your primary residence; reduces taxable value and caps annual increases in appraised value for homestead purposes
- Over-65 and disabled person — additional exemption amounts and a school-tax ceiling; also unlocks the right to defer taxes
- Disabled veteran and surviving spouse exemptions
- Exemptions must be applied for with HCAD; the homestead exemption generally doesn't transfer automatically to heirs or a new owner
Protests
Protesting your appraised value
Each spring HCAD mails (or posts) a notice of appraised value. You can protest by the deadline shown on the notice — typically May 15 or 30 days after the notice, whichever is later. Protests are heard informally by an appraiser and, if unresolved, by the Appraisal Review Board. Evidence that works: recent sales of comparable homes, photos and estimates of needed repairs, and errors in HCAD's description of the property (square footage, condition).
For a house in poor condition, a protest can be worthwhile even if you plan to sell — a lower value reduces the current year's bill, which is prorated at closing.
Delinquency
What happens when taxes aren't paid
Taxes are due by January 31 and become delinquent on February 1. Penalty and interest begin immediately and increase monthly; in July, most accounts are turned over to a collection law firm and an additional attorney-fee percentage is added. A tax lien attaches to the property automatically each January 1 and has priority over most other liens, including the mortgage — which is why mortgage servicers often pay delinquent taxes and add the amount to your loan.
If the debt goes unpaid, the taxing units can file suit, obtain a judgment, and sell the property at a constable's sale. Unlike a mortgage foreclosure, Texas gives a right of redemption after a tax sale — generally two years for a homestead or agricultural property and six months for other property — but redeeming means paying the purchaser's price plus a statutory premium and costs.
Relief
Ways to deal with delinquent taxes
Installment agreement
The Tax Office offers payment plans on delinquent taxes in many cases, which stops the lawsuit while you pay.
Tax deferral (65+ or disabled)
Qualifying homestead owners can file a deferral affidavit with HCAD. Taxes keep accruing with interest, but collection and foreclosure are halted while the deferral is in place.
Property tax loan
A private lender pays the taxes and takes a lien. It stops the county but creates a new debt with its own interest and foreclosure rights — read carefully.
Sell the property
All delinquent years, penalties, interest, and collection fees are paid from the proceeds at closing; the remaining equity is yours.
At closing
How taxes are handled when you sell
The title company orders a tax certificate showing what's owed to every unit, pays any delinquent balance from your proceeds, and prorates the current year between you and the buyer based on the closing date. If a tax suit has been filed, the title company coordinates with the attorneys so the case is dismissed once paid. You don't have to bring the money up front.
FAQ
Questions sellers ask
Can I sell a house with delinquent taxes?
Yes. The taxes are paid at closing from the proceeds. If a judgment has been entered or a sale date set, act quickly.
Will the buyer take over my taxes?
No — taxes owed through the closing date are the seller's and are settled at closing. The buyer is responsible from closing forward.
Do I lose the homestead exemption if I inherit a house I don't live in?
Generally the exemption is tied to the owner's primary residence, so an heir who doesn't live there can't claim it. Ask HCAD about your situation.
How do I find out what I owe?
The Harris County Tax Office website shows balances by account, including penalties and interest. If an account is with a law firm, the firm has the total with fees.