Payment Agreement Frequently Asked Questions

What types of installment plans are available for payment of delinquent taxes?

Homestead Installment Payment Agreements are only available to those who have a homestead exemption on the account.

• Agreements will include all delinquent taxes for both current and prior years.
• Accounts may qualify even with a lawsuit, bankruptcy or pending tax sale.
• Once the agreement is in force, no additional penalty will be assessed, however 1% interest will accrue each month until the account is paid in full.
• If you defaulted on a previous homestead agreement, you must either pay the amount due or wait 24 months before entering into a new agreement.

No active agreement may exist on the account. The term for Homestead Installment Payment agreements is a minimum of 12 months up to the maximum of 36 months.

Installment Payment Agreements are available to accounts which are not your homestead property.

• The agreement may be for current year delinquent taxes ONLY.
• All prior year taxes must be paid before opening an agreement.
• Accounts with a lawsuit or bankruptcy do NOT qualify.
• Once the agreement is in force, penalty and interest will continue to accrue each month until the account is paid in full, but attorney fees will not apply.
• If you defaulted on an earlier agreement, you may pay off the balance in full before entering into a new agreement.

No active agreement may exist on the account. The term for Installment Payment agreements is 12 months.

What is the benefit of entering into a payment agreement for delinquent taxes?

Delinquent accounts incur monthly penalty and interest charges on any unpaid balance due on the account. If the account remains delinquent, it will be turned over to an attorney for collection, at which time an additional attorney’s collection fee of 15-20% will be assessed as follows:

• on Business Personal Property, beginning on the second business day in April
• on Real Property, beginning on the first business day in July

If you enter into a payment agreement, the account will not be turned over to a law firm for collection and the additional attorney’s collection fee of 15-20% will not be assessed, provided your plan begins before the deadline date above and:

• all monthly payments are made in a timely manner
• the balance is paid off by the date specified in the terms of your agreement

PLEASE NOTE that penalty and/or interest charges will still continue to accrue as follows on any unpaid balance on the account during the term of the agreement:

• Homestead Installment Payment Agreements will accrue 1% penalty each month.
• Installment Payment Agreements accrue both penalty and interest each month until paid in full.

When are payment agreements for delinquent taxes available?

• Once taxes become delinquent, you may enter into a Homestead Installment Payment Agreement at any time.
• Installment Payment Agreements become available the first business day in February for current year delinquent taxes. The deadline for entering into an agreement is:
  • April 1st for Business Personal Property accounts
  • June 30th for Real Property accounts

How do I contact you to set up a payment agreement for my delinquent taxes?

You may do so online, by giving us your information in the Enter Account Number box provided on this page, or contacting the Tax Office by:

• email (tax.office@hctx.net)
• phone at 713-274-8000
• fax at 713-274-2219
• mail at P.O. Box 4663 - Houston, Texas 77210-4663

If I request an agreement online how do I make my first payment?

• You may mail your first payment, along with the signed and dated first payment coupon to: P.O. Box 4622 Houston, Texas 77210-4622, or
• You may submit your first payment online. The transaction must be completed by 11:59 PM CS/DST on or before the deadline day. You must then either:
  • mail the signed/dated payment coupon to: P.O. Box 4663 Houston, TX 77210-4663.
  • scan a signed/dated copy of the coupon and email it to: tax.office@hctx.net.
  • fax a signed and dated coupon to 713-274-2219.

When is my monthly payment due?

Payment is due by the last day of each month.For the initial payment, be sure to include your signed and dated first payment coupon if you have not already paid in person or online. You may mail your payment to: P.O. Box 4622 Houston, Texas 77210-4622.

• Payments mailed through the USPS must be postmarked on or before the due date.
• Payment sent by common carrier such as UPS or FedEx must show a receipt date on or before the due date.
• Payments made online or via the telephone must be completed by 11:59 PM CS/DST on or before the due date.

When can I expect to receive my contract and payment coupons?

You should receive your payment agreement packet within 15 working days of the day you contacted our office. If you don’t receive it within that time, call our office for assistance.

Can I pay off the agreement early?

Yes. You may pay the remaining amount due at any time before the end of your contract. Please contact our office for the correct payoff amount.

How can I find out the amount of my final payment?

You can verify the exact amount of your final payment:

• online, by entering your account information on the Search and Payment page.
• by calling (713) 274-8000
• by email us at tax.office@hctx.net.

If I miss a payment or do not make my payment before the monthly deadline, can I just start a new agreement?

No. You can only enter into one Payment Agreement per year. If you miss a payment, your agreement will be in default and will be voided.

What happens when my agreement is defaulted?

Once the agreement is defaulted, you must pay the full balance due on your account before the dates below:

• the second business day in April for Business Personal Property
• the first business day in July for Real Property

If you fail to do so, your account will be referred to a delinquent collection attorney and an additional 15%-20% penalty will be assessed on the total balance due on your account. Failure to pay the tax, once it has been referred to collection may also result in additional fees/costs and legal action up to and including seizure of the property.

Additionally, if you default on a Homestead Payment Agreement, you may not enter into another one for 24 months. If you default on an Installment Payment Agreement, you will not be able to enter into another until the balance due on your account is paid.