Deferred Property Tax Payments

Texans who are age 65 or older or who are disabled as defined by law may postpone
paying current and delinquent property taxes on their homes by signing a tax deferral
affidavit at the Rains County Appraisal District office.

Once the affidavit is on file, taxes are deferred — but not cancelled — as long as the
owner continues to own and live in the home. Taxes accumulate with 8 percent interest
per year. The law extends the tax deferral to the surviving spouse of the person who
deferred taxes on the homestead if the surviving spouse was at least 55 years old when
the deceased spouse died.

A filed tax deferral affidavit keeps homeowners from losing their homesteads because
of delinquent property taxes. A pending sale to foreclose on the homestead’s tax lien
will also cease as a result of filing a tax deferral affidavit. In addition, no taxing unit can
start or continue a lawsuit to collect delinquent taxes once an affidavit is filed. There are
no penalties on delinquent taxes during the deferral period; however, a tax deferral does
not cancel penalties that were already due.

All deferred taxes and interest become due when the homeowner or surviving spouse
no longer own and live in the home. If the tax debt remains unpaid at that time,
penalties may be imposed and taxing units may take legal action to collect the past due
amount.

For further details about property tax deferral, contact Rains County Appraisal District
at 145 Doris Briggs Pkwy, Emory, TX.
Information is also available on the Comptroller’s Property Tax Assistance Division’s website at
comptroller.texas.gov/taxinfo/proptax/.

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