Failure to receive a tax bill does not affect the validity of the tax, penalty or interest, due date, existence of a tax lien, or any procedure instituted to collect a tax (Section 31.01(g), Texas Property Tax Code).
State law automatically places a tax lien on property on January 1st of each year to insure that taxes are paid. The person who owned the property on January 1st of the tax year is personally liable for the tax, even if he/she sold the property during the year.
Taxes are due upon receipt of the statement. Please pay by January 31st to avoid incurring penalty and interest. The Tax Assessor-Collector and the tax jurisdictions do not have the legal authority to forgive or waive any penalty or interest charge on an unpaid tax.
If you mail a check for payment of your taxes, please be sure to have your envelope postmarked by the post office on or before January 31st. If you mail the payment late in the day of January 31st, the post office may postmark your envelope February 1 and you will be charged penalty and interest for a February payment per the Texas Property Tax Code.
If a mortgage company should pay your taxes, and you have received the statement, write your loan number on the statement and send it immediately to your mortgage company.
State of Texas Property Tax Code