Note: Servicemembers must
make a request for this relief.
In 2003, the Texas
Legislature passed a bill that provides qualified active duty military
personnel serving during a war or national emergency outside the
State of Texas, a deferral of the taxes and a
waiver of penalties and interest. The deferral applies only to property
owned or co-owned by the servicemember on the date transferred out
of Texas or acquired later by inheritance or gift. For
the form to apply for the State’s deferral and waiver and a further
explanation of the process, including payment requirements, click on the link below.
Active military personnel not qualifying for the State’s
deferral and waiver of penalties and interest may qualify for property
tax relief under the Federal War and National Defense Servicemembers
Civil Relief Act. Under the Act, servicemembers that qualify pay
only 6% interest on delinquent taxes. No penalty applies.
To request relief under the Federal law,
please send a letter identifying the property owned with your active
military orders indicating the period of current service to Paul Bettencourt, Tax Assessor-Collector, Attn: Customer Service
Dept., Room 100-02, 1001 Preston, Houston, Texas 77002 or you
may fax your orders along with the completed waiver
of penalty and interest form to 713-368-2219. If you prefer,
you may use the State form and write "Federal Request" at the
top.
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