Under Texas Property Tax Code, when is a payment considered timely if sent by mail?

A payment is considered timely under the Texas Property Tax Code if it is postmarked on or before the specified due date. This provision allows taxpayers to send their payments through the mail without penalty as long as the date on the postmark indicates that it was sent by the deadline. The consideration of the postmark date is crucial in ensuring that taxpayers are not unfairly penalized for delays that may occur once the payment is in transit.

This approach acknowledges that mail delivery can be unpredictable and varies based on many factors. As long as the mailing is initiated by the due date, taxpayers can have peace of mind regarding the timeliness of their payment. It's a safeguard that reflects a fair system for property tax payment, allowing proper timing as recognized by postal services.

Options suggesting delivery within a set time frame, requiring certified mail, or focusing on the addressing of the envelope without postage misconstrue the requirements. For instance, simply being delivered within three days of the due date does not ensure a timely payment if it wasn't postmarked correctly beforehand. Similarly, certified mail is not a necessity, and the absence of postage would void the mailing entirely, as the payment wouldn't even reach the intended recipient.