Texas Codes

Tex. Tax Code § 31.04 (2026)

Postponement Of Delinquency Date

✓ current as of May 2026

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Sec. 31.04. POSTPONEMENT OF DELINQUENCY DATE. (a) If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first day of the next month that will provide a period of at least 21 days after the date of mailing for payment of taxes before delinquent unless the taxing unit has adopted the discounts provided by Section 31.05(c) of this code, in which case the delinquency date is determined by Subsection (d) of this section.

(a-1) If a tax bill is mailed that includes taxes for one or more preceding tax years because the property was erroneously omitted from the tax roll in those tax years, the delinquency date provided by Section 31.02 is postponed to February 1 of the first year that will provide a period of at least 180 days after the date the tax bill is mailed in which to pay the taxes before they become delinquent.

(b) If the delinquency date is postponed as provided by this section, the assessor who mails the bills shall notify the governing body of each taxing unit whose taxes are included in the bills of the postponement.

(c) A discount adopted under Section 31.05(b) does not apply to taxes that are calculated too late for it to be available.

(d) If a taxing unit mails its tax bills after September 30 and adopts the discounts provided by Section 31.05(c) of this code, the delinquency date is postponed to the first day of the next month following the fourth full calendar month following the date the tax bills were mailed.

(e) If the delinquency date for a tax is postponed under Subsection (a) or (a-1), that postponed delinquency date is the date on which penalties and interest begin to be incurred on the tax as provided by Section 33.01.

Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983; Acts 1985, 69th Leg., ch. 753, Sec. 1, eff. June 14, 1985; Acts 2003, 78th Leg., ch. 151, Sec. 1, eff. Sept. 1, 2003.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 252 (H.B. 2742), Sec. 2, eff. January 1, 2026.

Notes of Decisions

Cited in 10 cases, 1991–2016 · leading case: Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector, 516 S.W.3d 1 (Tex. App. 2016).

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Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector, 516 S.W.3d 1 (Tex. App. 2016). · cites it 5× “Tex. Tax Code § 31.04; Ogg, 122 S.W.3d at 270 ; Op.”

Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App. 2003). · cites it 2× “Tex. Tax Code Ann. § 31.04 (a) (Vernon 2001).”

Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014). · cites it 2× “Tex. Tax Code Ann. § 31.04 (a) (West 2008).”

Richardson Indep. Sch. Dist. v. GE Capital Corp., 58 S.W.3d 290 (Tex. App. 2001). “Tex. Tax Code Ann. § 31.04 (Vernon 1992).”

Stanley Works v. Wichita Falls Indep. Sch. Dist., 366 S.W.3d 816 (Tex. App. 2012). “03 (providing the delinquency date for a person who makes a split payment of taxes); TexTax Code Ann. § 31.04 (providing for the postponement of the delinquency date).”

Amoroso v. Aldine Indep. Sch. Dist., 808 S.W.2d 118 (Tex. App. 1991). · cites it 2× “” Tex.Tax Code Ann. § 31.04(a). While the appellants’ affidavits assert that they first learned of the delinquent taxes in July 1987, the affidavits do not assert that the tax bill was mailed after January 10, 1987.”

Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). “Tex. Tax Code Ann. § 31.04 (a-l) (West 2015).”

Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector (Tex. App. 2015). · cites it 4× “18 Tex. Tax Code § 31.04(a) ................”

Heritage Operating, L.P. v. Barber Hill Indep. Sch. Dist. Chambers Cnty. & the City of Mont Belvieu (Tex. App. 2015). · cites it 2× “See Tex. Tax Code Ann. § 31.04 (a-1) (West, Westlaw through 2015 R.”

the Stanley Works, D/B/A Stanley Mechanics Tools v. Wichita Falls Indep. Sch. Dist. (Tex. App. 2012). “02(b)(providing the delinquency date for an eligible person serving on active duty in any branch of the United States armed forces); TEX.TAX CODE ANN. § 31.03 (providing the delinquency date for a person who makes a split payment of taxes); TEX.”

— Tex. Tax Code § 31.04(a) — 3 cases

Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector, 516 S.W.3d 1 (Tex. App. 2016). “Tex. Tax Code § 31.04; Ogg, 122 S.W.3d at 270 ; Op.”

Amoroso v. Aldine Indep. Sch. Dist., 808 S.W.2d 118 (Tex. App. 1991). “” Tex.Tax Code Ann. § 31.04(a). While the appellants’ affidavits assert that they first learned of the delinquent taxes in July 1987, the affidavits do not assert that the tax bill was mailed after January 10, 1987.”

Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector (Tex. App. 2015). “18 Tex. Tax Code § 31.04(a) ................”

— Tex. Tax Code § 31.04(e) — 2 cases

Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector, 516 S.W.3d 1 (Tex. App. 2016). “Tex. Tax Code § 31.04; Ogg, 122 S.W.3d at 270 ; Op.”

Anheuser-Busch, L.L.C. v. Harris Cnty. Tax Assessor-Collector (Tex. App. 2015). “18 Tex. Tax Code § 31.04(a) ................”

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