Texas Statutes
Chapter 25 - Local Appraisal
Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes

Sec. 25.26. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a) The pendency of a motion filed under Section 25.25 does not affect the delinquency date for the taxes on the property that is the subject of the motion. However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b). If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined in the manner provided by Section 42.42(c) for the determination of the delinquency date for additional taxes finally determined to be due in an appeal under Chapter 42, and that additional amount is not delinquent before that date.
(b) Except as provided by Subsection (d), a property owner who files a motion under Section 25.25 must pay the amount of taxes due on the portion of the taxable value of the property that is the subject of the motion that is not in dispute before the delinquency date or the property owner forfeits the right to proceed to a final determination of the motion.
(c) A property owner who pays an amount of taxes greater than that required by Subsection (b) does not forfeit the property owner's right to a final determination of the motion by making the payment. If the property owner files a timely motion under Section 25.25, taxes paid on the property are considered paid under protest, even if paid before the motion is filed.
(d) After filing an oath of inability to pay the taxes at issue, a property owner may be excused from the requirement of prepayment of tax as a prerequisite to the determination of a motion if the appraisal review board, after notice and hearing, finds that such prepayment would constitute an unreasonable restraint on the property owner's right of access to the board. On the motion of a party, the board shall determine compliance with this section in the same manner and by the same procedure as provided by Section 41.4115(d) and may set such terms and conditions on any grant of relief as may be reasonably required by the circumstances.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 7, eff. September 1, 2011.
Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 2, eff. June 17, 2011.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 25 - Local Appraisal

Section 25.01. Preparation of Appraisal Records

Section 25.011. Special Appraisal Records

Section 25.02. Form and Content

Section 25.025. Confidentiality of Certain Home Address Information

Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Section 25.027. Restriction on Posting Information on Internet Website

Section 25.03. Description

Section 25.04. Separate Estates or Interests

Section 25.05. Life Estates

Section 25.06. Property Encumbered by Possessory or Security Interest

Section 25.07. Leasehold and Other Possessory Interests in Exempt Property

Section 25.08. Improvements

Section 25.09. Condominiums and Planned Unit Developments

Section 25.10. Standing Timber

Section 25.11. Undivided Interests

Section 25.12. Mineral Interest

Section 25.13. Exempt Property Subject to Contract of Sale

Section 25.135. Qualifying Trusts

Section 25.16. Property Losing Exemption During Tax Year

Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

Section 25.18. Periodic Reappraisals

Section 25.19. Notice of Appraised Value

Section 25.192. Notice of Residence Homestead Exemption Eligibility

Section 25.193. Notice of Certain Canceled or Reduced Exemptions

Section 25.195. Inspection by Property Owner

Section 25.20. Access by Taxing Units

Section 25.21. Omitted Property

Section 25.22. Submission for Review and Protest

Section 25.23. Supplemental Appraisal Records

Section 25.24. Appraisal Roll

Section 25.25. Correction of Appraisal Roll

Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes