A property owner in Texas fails to pay property taxes for three years. Under Texas Tax Code, which statement about the delinquent tax consequences is correct?
Correct Answer
A) The taxing entity can place a tax lien on the property, which takes priority over most other liens including first-lien mortgages
Under Texas Tax Code §32.01, a tax lien attaches to property on January 1 of each year and takes priority over most other liens, including first-lien mortgages and deeds of trust. This is a constitutional priority under the Texas Constitution.
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More Texas Property Tax Questions
After a protest, the ARB reduces a property from $450,000 to $380,000. The $100,000 school exemption applies. School rate is $1.10/100. What is the school tax after the protest?
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