Tex. Tax Code § 33.08 · Subchapter A. GENERAL PROVISIONS
ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to a taxing unit or appraisal district only if:
(1) the governing body of the taxing unit or appraisal district has imposed the additional penalty for collection costs under Section 33.07; and
(2) the taxing unit or appraisal district, or another taxing unit that collects taxes for the unit, has entered into a contract with an attorney under Section 6.30 for the collection of the unit's delinquent taxes.
(b) The governing body of the taxing unit or appraisal district, in the manner required by law for official action, may provide that taxes that become delinquent on or after June 1 under Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42 incur an additional penalty to defray costs of collection. The amount of the penalty may not exceed the amount of the compensation specified in the applicable contract with an attorney under Section 6.30 to be paid in connection with the collection of the delinquent taxes.
(c) After the taxes become delinquent, the collector for a taxing unit or appraisal district that has provided for the additional penalty under this section shall send a notice of the delinquency and the penalty to the property owner. The penalty is incurred on the first day of the first month that begins at least 21 days after the date the notice is sent.
(d) A tax lien attaches to the property on which the tax is imposed to secure payment of the additional penalty.
(e) A taxing unit or appraisal district that imposes the additional penalty under this section may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 1481, Sec. 18, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 15, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 704 (H.B. 499), Sec. 1, eff. June 17, 2011.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 59, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 5, eff. June 7, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm
- Text hash
- sha256 475a907b5319675d2c51a2b7872bb3f85ba232dd94d4a00be68cf8a41da16cf9
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 6.30ATTORNEYS REPRESENTING TAXING UNITS.Printed as Section 6.30
- Tex. Tax Code § 26.075PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 26.15CORRECTION OF TAX ROLL.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 31.03SPLIT PAYMENT OF TAXES.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 31.031INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 31.032INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 31.033INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 31.04POSTPONEMENT OF DELINQUENCY DATE.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
- Tex. Tax Code § 33.07ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.Printed as Section 33.07
- Tex. Tax Code § 42.42CORRECTED AND SUPPLEMENTAL TAX BILLS.Printed as Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 33.08. Each shows the citation as that text prints it.
Local Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.