This section lets a property owner make a conditional tax payment while a protest, challenge, or appeal is pending, and requires the tax collector to process the payment and any refund rules tied to it.
Sec. 31.071. CONDITIONAL PAYMENTS. (a) The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a pending challenge or protest. (b) A property owner whose property is subject to a pending protest or challenge may pay the tax due on the amount of value of the property involved in the pending action that is not in dispute or the amount of tax paid on the property in the preceding year, whichever is greater, but not to exceed the amount of tax that would be due on the appraised value that is subject to protest or challenge. The collector of the taxing unit shall provide the property owner with a temporary receipt of taxes paid under this section. (c) If the property is no longer subject to a challenge, protest, or appeal at any time before the delinquency date, the collector shall apply the amount paid by the property owner under this section to the tax imposed on the property and shall refund the remainder, if any, to the property owner in accordance with Section 31.12. (d) If the property is still subject to an appeal on the last working day before the delinquency date, or at an earlier date if so requested by the property owner, the collector shall apply the amount paid under this section to the payment required by Section 42.08(b) and shall retain the remainder, if any, until the appeal is completed. When the appeal is completed, the collector shall apply any amount retained under this subsection to the tax ultimately imposed on the property that is not covered by the payment under Section 42.08(b) and shall refund the remainder, if any, to the property owner. The collector shall make the refund not later than the 60th day after the date the chief appraiser notifies the collector of the final determination of the appeal. If the collector does not make the refund within the period required by this subsection, the collector shall include with the refund interest on the amount refunded at an annual rate of 12 percent, calculated from the delinquency date for the taxes being refunded until the date the refund is made. If the refund is not made within the period required by this subsection due to an act or omission of the chief appraiser, the appraisal district that employs the chief appraiser shall reimburse the collector for any interest required to be included with the amount refunded. Added by Acts 1987, 70th Leg., ch. 999, Sec. 1, eff. Aug. 31, 1987. Amended by: Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 6, eff. September 1, 2025.