Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE E. COLLECTIONS AND DELINQUENCY · CHAPTER 33. DELINQUENCY
Texas Codes

Tex. Tax Code § 33.05 (2026)

Limitation On Collection Of Taxes

✓ current as of May 2026
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Sec. 33.05. LIMITATION ON COLLECTION OF TAXES. (a) Personal property may not be seized and a suit may not be filed:

(1) to collect a tax on personal property that has been delinquent more than four years; or

(2) to collect a tax on real property that has been delinquent more than 20 years.

(b) A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending.

(c) If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll:

(1) a tax on real property that has been delinquent for more than 20 years;

(2) a tax on personal property that has been delinquent for more than 10 years; and

(3) a tax on real property that has been delinquent for more than 10 years if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than 3.3 million.

Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001.

Notes of Decisions
Cited in 18 cases (4 in the last 5 years), 1988–2024 · leading case: Stanley Works v. Wichita Falls Indep. Sch. Dist., 366 S.W.3d 816 (Tex. App. 2012).
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Stanley Works v. Wichita Falls Indep. Sch. Dist., 366 S.W.3d 816 (Tex. App. 2012). “Stanley asserts that the Tax Abatement Agreement required that it make the improvements under Phases I and III by 1994 and the improvements under Phase II by 1995, and therefore, any breach of the Agreement occurred in 1994 and/or 1995.”
City of Bellaire v. Efrem Sewell, 426 S.W.3d 116 (Tex. App. 2012). “See Tex. Tax Code Ann. § 33.05 (a)(1) (Vernon 2008) ("Personal property may not be seized and a suit may not be filed to collect a tax on personal property that has been delinquent more than four years.”
City of Laredo v. South Texas Nat'l Bank, 775 S.W.2d 729 (Tex. App. 1989). “TEX.TAX CODE ANN. § 33.05(a)(1) (Vernon 1982).”
Salvaggio v. Houston Indep. Sch. Dist., 752 S.W.2d 189 (Tex. App. 1988). “He based this cause of action on TEX.TAX CODE ANN. § 33.05 (Vernon 1982), which prescribes the limitation period for suits to collect delinquent personal property taxes.”
Barua v. Cnty. of Dallas, 100 S.W.3d 629 (Tex. App. 2003). “Tex. Tax Code Ann. § 33.05 (a)(2) (Vernon 2001).”
Pnl v. Kisd, 37 S.W.3d 80 (Tex. App. 2001). “Tex. Tax. Code Ann. § 33.05 (a)(1) (Vernon Supp.”
PNL Asset Mgmt. Co. v. Kerrville Indep. Sch. Dist., 37 S.W.3d 80 (Tex. App. 2000). “Tex. Tax. Code Ann. § 33.05 (a)(1) (Vernon Supp.”
Andrews v. Aldine Indep. Sch. Dist., 116 S.W.3d 407 (Tex. App. 2003). “, Tex Tax Code § 33.05(a)(2) (barring suit against real properly to collect taxes delinquent more than 20 years); § 42.”
Juana Herrera, Jose Lopez-Torres, Blanca Martinez, Juan Zamora, San Juanita Sosa, Am. Rios, Ruth Garza, Angel Perez Alanis, Juan Trevino, Maria Margarita Martinez, & the Ass'n of the Hoehn Subdivision v. Estella Mata, in Her Off. Capacity, Robert L. Bell, in His Off. Capacity, Tomas Garcia, in His Off. Capacity, Mark J. Fryer, in His Off. Capacity, William Davis, in His Off. Capacity, Cosme Martinez, in His Off. Capacity, & Hidalgo Cnty. Irrigation Dist. No. 1 (Tex. App. 2023). · cites it 2× “See TEX. TAX CODE ANN. § 33.05 (providing that if 8 there is no pending litigation concerning delinquent tax, the collector shall cancel and remove for the delinquent tax roll taxes on real property that has been delinquent for more than twenty years).”
Juana Herrera, Jose Lopez-Torres, Blanca Martinez, Juan Zamora, San Juanita Sosa, Am. Rios, Ruth Garza, Angel Perez Alanis, Juan Trevino, Maria Margarita Martinez, & the Ass'n of the Hoehn Subdivision v. Estella Mata, in Her Off. Capacity, Robert L. Bell, in His Off. Capacity, Tomas Garcia, in His Off. Capacity, Mark J. Fryer, in His Off. Capacity, William Davis, in His Off. Capacity, Cosme Martinez, in His Off. Capacity, & Hidalgo Cnty. Irrigation Dist. No. 1 (Tex. 2024). · cites it 2× “See TEX. TAX CODE § 33.05(c) (“If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll .”
Eldridge Moak, Adm'r of the Est. of Walter Earl Bailey v. Cnty. of Cherokee (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. § 33.05 (a)(2) (Vernon 2001).”
Hydrogeo, LLC, First Bank & Trust East Texas v. Quitman Indep. Sch. Dist. (Tex. Crim. App. 2015). · cites it 2× “12, 13 Tex. Tax Code Ann.§ 33.05 (Vernon 1992) .”
Show all 18 citing cases →
— Tex. Tax Code § 33.05(a) — 1 case
Al Benser D/B/A Apex Fin. Corp. v. Dallas Cnty. (Tex. App. 2023).
— Tex. Tax Code § 33.05(a)(1) — 2 cases
City of Laredo v. South Texas Nat'l Bank, 775 S.W.2d 729 (Tex. App. 1989). “TEX.TAX CODE ANN. § 33.05(a)(1) (Vernon 1982).”
the Stanley Works, D/B/A Stanley Mechanics Tools v. Wichita Falls Indep. Sch. Dist. (Tex. App. 2012).
— Tex. Tax Code § 33.05(a)(2) — 1 case
Andrews v. Aldine Indep. Sch. Dist., 116 S.W.3d 407 (Tex. App. 2003). “, Tex Tax Code § 33.05(a)(2) (barring suit against real properly to collect taxes delinquent more than 20 years); § 42.”
— Tex. Tax Code § 33.05(a)(l) — 1 case
Stanley Works v. Wichita Falls Indep. Sch. Dist., 366 S.W.3d 816 (Tex. App. 2012). “Stanley asserts that the Tax Abatement Agreement required that it make the improvements under Phases I and III by 1994 and the improvements under Phase II by 1995, and therefore, any breach of the Agreement occurred in 1994 and/or 1995.”
— Tex. Tax Code § 33.05(c) — 1 case
Juana Herrera, Jose Lopez-Torres, Blanca Martinez, Juan Zamora, San Juanita Sosa, Am. Rios, Ruth Garza, Angel Perez Alanis, Juan Trevino, Maria Margarita Martinez, & the Ass'n of the Hoehn Subdivision v. Estella Mata, in Her Off. Capacity, Robert L. Bell, in His Off. Capacity, Tomas Garcia, in His Off. Capacity, Mark J. Fryer, in His Off. Capacity, William Davis, in His Off. Capacity, Cosme Martinez, in His Off. Capacity, & Hidalgo Cnty. Irrigation Dist. No. 1 (Tex. 2024). “See TEX. TAX CODE § 33.05(c) (“If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll .”
— Tex. Tax Code § 33.05(c)(1) — 1 case
Juana Herrera, Jose Lopez-Torres, Blanca Martinez, Juan Zamora, San Juanita Sosa, Am. Rios, Ruth Garza, Angel Perez Alanis, Juan Trevino, Maria Margarita Martinez, & the Ass'n of the Hoehn Subdivision v. Estella Mata, in Her Off. Capacity, Robert L. Bell, in His Off. Capacity, Tomas Garcia, in His Off. Capacity, Mark J. Fryer, in His Off. Capacity, William Davis, in His Off. Capacity, Cosme Martinez, in His Off. Capacity, & Hidalgo Cnty. Irrigation Dist. No. 1 (Tex. App. 2023). “See TEX. TAX CODE ANN. § 33.05 (providing that if 8 there is no pending litigation concerning delinquent tax, the collector shall cancel and remove for the delinquent tax roll taxes on real property that has been delinquent for more than twenty years).”
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