Texas Codes

Tex. Tax Code § 32.065 (2026)

Contract For Foreclosure Of Tax Lien

✓ current as of May 2026

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Sec. 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN. (a) Section 32.06 does not abridge the right of an owner of real property to enter into a contract for the payment of taxes.

(b) Notwithstanding any agreement to the contrary, a contract entered into under Subsection (a) between a transferee and the property owner under Section 32.06 that is secured by a priority lien on the property shall provide for foreclosure in the manner provided by Section 32.06(c) and:

(1) an event of default;

(2) notice of acceleration; and

(3) recording of the deed of trust or other instrument securing the contract entered into under Subsection (a) in each county in which the property is located.

(b-1) On an event of default and notice of acceleration, the mortgage servicer of a recorded lien encumbering real property may obtain a release of a transferred tax lien on the property by paying the transferee of the tax lien or the holder of the tax lien the amount owed by the property owner to that transferee or holder.

(c) Notwithstanding any other provision of this code, a transferee of a tax lien or the transferee's assignee is subrogated to and is entitled to exercise any right or remedy possessed by the transferring taxing unit, including or related to foreclosure or judicial sale, but is prohibited from exercising a remedy of foreclosure or judicial sale where the transferring taxing unit would be prohibited from foreclosure or judicial sale.

(d) Chapters 342 and 346, Finance Code, and the provisions of Chapter 343, Finance Code, other than Sections 343.203 and 343.205, do not apply to a transaction covered by this section.

(e) If in a contract under this section a person contracts for, charges, or receives a rate or amount of interest that exceeds the rate or amount allowed by this section, the amount of the penalty for which the person is obligated is determined in the manner provided by Chapter 349, Finance Code.

(f) Before accepting an application fee or executing a contract, the transferee shall disclose to the transferee's prospective borrower each type and the amount of possible additional charges or fees that may be incurred by the borrower in connection with the loan or contract under this section.

(g) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1329, Sec. 3, eff. September 1, 2007.

(h) An affidavit of the transferee executed after foreclosure of a tax lien that recites compliance with the terms of Section 32.06 and this section and is recorded in each county in which the property is located:

(1) is prima facie evidence of compliance with Section 32.06 and this section; and

(2) may be relied on conclusively by a bona fide purchaser for value without notice of any failure to comply.

(i) An agreement under this section that attempts to create a lien for the payment of taxes that are not delinquent or due at the time the property owner executes the sworn document under Section 32.06(a-1) is void.

Acts 1979, 66th Leg., p. 2288, ch. 841, Sec. 1, eff. Jan. 1, 1982. Redesignated from Tax Code Sec. 32.06(j) and amended by Acts 1995, 74th Leg., ch. 131, Sec. 1, eff. Sept. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1396, Sec. 39, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 62, Sec. 7.91, eff. Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch. 406 (S.B. 1587), Sec. 2, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 14, eff. September 1, 2005.

Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 17.001(66), eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch. 1220 (H.B. 2138), Sec. 4, eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch. 1329 (S.B. 1520), Sec. 2, eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch. 1329 (S.B. 1520), Sec. 3, eff. September 1, 2007.

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.007, eff. September 1, 2009.

Acts 2013, 83rd Leg., R.S., Ch. 206 (S.B. 247), Sec. 9, eff. May 29, 2013.

Notes of Decisions

Cited in 20 cases (4 in the last 5 years), 2005–2023 · leading case: WEISFIELD v. Texas Land Fin. Co., 162 S.W.3d 379 (Tex. App. 2005).

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WEISFIELD v. Texas Land Fin. Co., 162 S.W.3d 379 (Tex. App. 2005). · cites it 3× “See Tex. Tax Code Ann. § 32.065 (e) (Vernon 2001) (providing for penalty if excessive interest is charged in contract for foreclosure of tax lien).”

In Re Prevo, 393 B.R. 464 (Bankr. S.D. Tex. 2008). · cites it 6× “However, the language of Texas Tax Code § 32.065, titled “Contract for Foreclosure of Tax Lien,” indicates otherwise.”

Lyda Swinerton Builders, Inc. v. Cathay Bank, 409 S.W.3d 221 (Tex. App. 2013). · cites it 2× “” Tex. Tax Code Ann. § 32.065 (b). Thus, section 32.”

In Re Kizzee-Jordan, 626 F.3d 239 (5th Cir. 2010). · cites it 2× “[30] TEX. TAX CODE § 32.065(c). [31] 48 S.W.3d 459, 466 (Tex.”

Countrywide Home Loans, Inc. v. Cowin (In re Cowin), 492 B.R. 858 (Bankr. S.D. Tex. 2013). “See Tex. Tax Code § 32.065(a). This sort of contract permits: (1) nonjudicial foreclosure of the deed of *871 trust, Tex.”

In Re Davis, 352 B.R. 651 (Bankr. N.D. Tex. 2006). “See Tex. Tax Code § 32.065(c) (Vernon 2005); JB Joyce, Ltd.”

Fenlon v. Harris Cnty., 569 S.W.3d 783 (Tex. App. 2018). “Laws 4484 , 4485 (amended 2013) (current version at TEX. TAX CODE ANN. § 32.06(c) ); see also TEX.”

BAC Home Loans Servicing, LP v. Texas Realty Holdings, LLC, 901 F. Supp. 2d 884 (S.D. Tex. 2012). “” Tex. Tax Code § 32.065. The law allowed the transferee to foreclose on the lien after one year, unless the property owner and the transferee agreed to a lesser amount of time.”

Ocwen Loan Servicing LLC v. Gonzalez Fin. Holdings, Inc., 77 F. Supp. 3d 584 (S.D. Tex. 2015). “Tex. Tax Code § 32.065(b)(5-6) (2006); Tex.”

In re Morales, 520 B.R. 544 (Bankr. W.D. Tex. 2014). · cites it 2× “See Tex. Tax Code § 32.065(a) (West 2013) (“Section 32.”

In re Blackpool Investors Grp., Ltd., 509 B.R. 470 (Bankr. D.N.J. 2014). · cites it 2× “3d at 245 (citing Tex. Tax Code § 32.065(c)). Similarly, Debtor’s counsel argued that the decisions in In re Cortner, which analyzes Ohio Rev.”

Tax Ease Funding, L.P. v. Thompson, 626 F.3d 239 (5th Cir. 2010). · cites it 2× “Tex. Tax Code § 32.065(c). . 48 S.W.3d 459, 466 (Tex.”

Show all 20 citing cases →

— Tex. Tax Code § 32.065(a) — 2 cases

In re Morales, 520 B.R. 544 (Bankr. W.D. Tex. 2014). “See Tex. Tax Code § 32.065(a) (West 2013) (“Section 32.”

— Tex. Tax Code § 32.065(b) — 4 cases

Ocwen Loan Servicing LLC v. Gonzalez Fin. Holdings, Inc., 77 F. Supp. 3d 584 (S.D. Tex. 2015). “Tex. Tax Code § 32.065(b)(5-6) (2006); Tex.”

In Re: Propel Fin. Servs. LLC. Case remanded to (U.S. Bankr. Court, SDTX 18-80363). (S.D. Tex. 2022).

Patricia Ann Reed (Bankr. W.D. Tex. 2021).

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2012).

— Tex. Tax Code § 32.065(c) — 9 cases

In Re Kizzee-Jordan, 626 F.3d 239 (5th Cir. 2010). “[30] TEX. TAX CODE § 32.065(c). [31] 48 S.W.3d 459, 466 (Tex.”

In Re Prevo, 393 B.R. 464 (Bankr. S.D. Tex. 2008). “However, the language of Texas Tax Code § 32.065, titled “Contract for Foreclosure of Tax Lien,” indicates otherwise.”

In Re Davis, 352 B.R. 651 (Bankr. N.D. Tex. 2006). “See Tex. Tax Code § 32.065(c) (Vernon 2005); JB Joyce, Ltd.”

Fenlon v. Harris Cnty., 569 S.W.3d 783 (Tex. App. 2018). “Laws 4484 , 4485 (amended 2013) (current version at TEX. TAX CODE ANN. § 32.06(c) ); see also TEX.”

In re Blackpool Investors Grp., Ltd., 509 B.R. 470 (Bankr. D.N.J. 2014). “3d at 245 (citing Tex. Tax Code § 32.065(c)). Similarly, Debtor’s counsel argued that the decisions in In re Cortner, which analyzes Ohio Rev.”

— Tex. Tax Code § 32.065(f) — 1 case

In Re Prevo, 393 B.R. 464 (Bankr. S.D. Tex. 2008). “However, the language of Texas Tax Code § 32.065, titled “Contract for Foreclosure of Tax Lien,” indicates otherwise.”

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