Tex.
Tax Code Section 42.42
Corrected and Supplemental Tax Bills
(a)
Except as provided by Subsection (b) of this section, if the final determination of an appeal that changes a property owner’s tax liability occurs after the tax bill is mailed, the assessor for each affected taxing unit shall prepare and mail a corrected tax bill in the manner provided by Chapter 31 (Collections) of this code for tax bills generally. The assessor shall include with the bill a brief explanation of the reason for and effect of the corrected bill.(b)
If the final determination of an appeal that increases a property owner’s tax liability occurs after the property owner has paid his taxes, the assessor for each affected taxing unit shall prepare and mail a supplemental tax bill in the manner provided by Chapter 31 (Collections) for tax bills generally. The assessor shall include with the bill a brief explanation of the reason for and effect of the supplemental bill. The additional tax is due on receipt of the supplemental bill and becomes delinquent if not paid before the delinquency date prescribed by Chapter 31 (Collections) or before the first day of the next month after the date of mailing that will provide at least 21 days for payment of the tax, whichever is later.(c)
If the final determination of an appeal occurs after the property owner has paid a portion of the tax finally determined to be due as required by Section 42.08 (Forfeiture of Remedy for Nonpayment of Taxes), the assessor for each affected taxing unit shall prepare and mail a supplemental tax bill in the form and manner prescribed by Subsection (b). The additional tax is due and becomes delinquent as provided by Subsection (b). If the additional tax is not paid by the delinquency date for the additional tax, the property owner is liable for penalties and interest on the tax included in the supplemental bill calculated as provided by Section 33.01 (Penalties and Interest) as if the tax included in the supplemental bill became delinquent on the original delinquency date prescribed by Chapter 31 (Collections).(d)
If the property owner did not pay any portion of the taxes imposed on the property because the court found that payment would constitute an unreasonable restraint on the owner’s right of access to the courts as provided by Section 42.08 (Forfeiture of Remedy for Nonpayment of Taxes)(d), after the final determination of the appeal the assessor for each affected taxing unit shall prepare and mail a supplemental tax bill in the form and manner prescribed by Subsection (b). The additional tax is due and becomes delinquent as provided by Subsection (b). If the additional tax is not paid by the delinquency date for the additional tax, the property owner is liable for interest on the tax included in the supplemental bill calculated as provided by Section 33.01 (Penalties and Interest) as if the tax included in the supplemental bill became delinquent on the delinquency date prescribed by Chapter 31 (Collections).
Source:
Section 42.42 — Corrected and Supplemental Tax Bills, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.42 (accessed Apr. 20, 2024).
