Section 31.032 of the Texas Tax Code allows homeowners and some small businesses whose property is damaged in a disaster and are located in a designated disaster area to pay their taxes in four installments. (For small businesses, this includes real and personal property that is owned or leased by a business entity that has gross receipts under a threshold adjusted by the Texas Comptroller’s office.)
The installment payments apply to taxes imposed on the property by all taxing units on the tax bill before the first anniversary of the disaster. The property owner must pay at least one-fourth of the taxes before the Feb. 1 delinquency date and provide notice that the person will be paying the remaining taxes in installments. The remaining payments are due before April 1, June 1 and Aug. 1, without any penalty or interest. If the delinquency date is not Feb. 1, then other deadlines apply. If an installment payment is missed, the owner faces a 6 percent penalty and also must pay interest at 1 percent for each month of delinquency.
You may contact Assessments of the Southwest, Inc., the Tax Assessor/Collector for Harris County MUD No. 102, at www.aswtax.com (click on “Hurricane Harvey”) to arrange for installment payments on your 2017 Harris County MUD No. 102 property taxes. For additional information pertaining to flood-damaged property and 2017 property taxes, please consult the website of the Harris County Appraisal District at http://hcad.org/.