If a tax bill is mailed after January 10, what is the delinquency date?

In Texas, the delinquency date for property taxes plays a critical role in determining when penalties and interest start accruing on the unpaid tax amount. When a tax bill is mailed after January 10, the law stipulates that taxpayers must be given at least 21 days to pay the bill before it becomes delinquent.

Choosing the first day of the next month as the delinquency date aligns with this requirement, as it ensures that the taxpayer has adequate time—by allowing that 21-day period—before penalties or additional interest are levied. For instance, if the tax bill is mailed on January 15, the taxpayer would have until February 5 to make their payment without facing delinquency. Therefore, once February rolls around, the first of the next month (March) would be the date that marks the beginning of penalties due to non-payment.

This understanding is essential for property owners to avoid fines and ensure timely payment of their taxes. The other options do not take this critical 21-day period into account in the same manner, making them incorrect.