Note: Servicemembers must make a request for this relief.

In 2003, the Texas Legislature passed a bill that provides qualified active duty military personnel serving during a war or national emergency outside the State of Texas, a deferral of the taxes and a waiver of penalties and interest.  The deferral applies only to property owned or co-owned by the servicemember on the date transferred out of Texas or acquired later by inheritance or gift.  For the form to apply for the State’s deferral and waiver and a further explanation of the process, including payment requirements, click on the link below.

Active military personnel not qualifying for the State’s deferral and waiver of penalties and interest may qualify for property tax relief under the Federal War and National Defense Servicemembers Civil Relief Act. Under the Act, servicemembers that qualify pay only 6% interest on delinquent taxes. No penalty applies.

To request relief under the Federal law, please send a letter identifying the property owned with your active military orders indicating the period of current service to Leo Vasquez, Tax Assessor-Collector, Attn: Customer Service Dept., Room 100-02, 1001 Preston, Houston, Texas 77002 or you may fax your orders along with the completed waiver of penalty and interest form to 713-368-2219.  If you prefer, you may use the State form and write "Federal Request" at the top.

Military Property Owner's Request For Waiver Of Delinquent Penalty And Interest Form