Delinquent Taxpayers Risk Waiver of Right to Correction

Section 42.08 of the Texas Property Tax Code requires an owner to make timely payment of property tax assessments pending resolution of value and other protests that might affect the owner's tax liability. The penalty for failing to comply with Section 42.08 is the loss of any right to a correction. Thus, the owner is potentially required to pay taxes that he might not really owe.

There are certain procedures included in Section 42.08 that may allow a property owner to pay less than the full tax assessment. However, such procedures are not without risk.

Read the article.

RECENT CASELAW

WHM Properties, Inc. v. Dallas County

The presumption of delivery of tax bills and notices afforded to a taxing authority under the Texas Property Tax Code does not arise until the taxing authority establishes that the bill or notice was actually mailed. Evidence of mailing is a precondition to shifting the burden to the taxpayer to prove lack of receipt. Read the case.

Sledd v. Garrett

Appraisal review board members have judicial immunity against claims based on their actions taken in determining tax protests. Read the case.

Houston R.E. Income Properties XV, Ltd. v. Waller County Appraisal District

A court is not bound by a single value methodology in determining fair market value, but may blend multiple methodologies together to make the determination. Read the case.

Upcoming deadlines

January 31
Last day to file special inventory declaration (retailers of cars, boats, heavy equipment, and manufactured homes)

January 31
Last day to pay 2003 taxes before delinquency

January 31
First of four installments due for senior or disabled homestead taxpayers

Important Note
Because January 31 falls on a Saturday in 2004, the deadlines above are pushed to February 2, but only if taxes are paid or declarations filed in person at the correct office. The deadline for mailing a payment or declaration is January 30.