Selling Land With Back Taxes in Liberty County, Texas

Short answer: In Liberty County, property taxes not paid by January 31 grow on a schedule the County Tax Assessor-Collector publishes: 7 percent in February up to 18 percent in July. Accounts not paid in full by June 30 are referred to the delinquent tax attorney with an additional penalty of up to 20 percent. Before a lawsuit you can pay, ask about a payment arrangement or sell; Tax Code Section 33.02 caps an installment agreement at 36 months, with interest still accruing. If a suit is filed, Section 33.48 adds court costs, and after a judgment Section 33.53 orders the property sold unless the judgment is paid first. Under Section 34.01, a tax sale takes place between 10 a.m. and 4 p.m. on the first Tuesday of a month, in person or online if the commissioners court allows it. A sale of the land at a title company pays the taxes at closing.

Unpaid taxes on Liberty County land can start small, on a rural lot or acreage the owner rarely visits, and grow on a schedule the county publishes. This guide explains that schedule, what you can do before and after a lawsuit, how tax sales work in Texas, and how selling the land pays the taxes off.

This article is general information, not legal or tax advice. The Liberty County Tax Assessor-Collector and, if a suit has been filed, the collection attorney can give you the exact amount owed.

Two offices, two jobs

The Liberty County Tax Assessor-Collector collects the taxes. The appraisal district sets the value. Questions about what you owe go to the Tax Office; questions about the value, an exemption or the property description go to the appraisal district. Our guide on appraisal district value and sale price explains what that value is and is not.

As of October 2026, the Tax Office lists its main office on Highway 90 in Liberty and branch offices in Cleveland and Dayton, plus an online property tax search and payment by phone.

The Liberty County clock

The Tax Office says taxes not paid by January 31 increase each month, with penalty and interest accruing on the first of the month. The totals it lists:

• February: 7 percent
• March: 9 percent
• April: 11 percent
• May: 13 percent
• June: 15 percent
• July: 18 percent

Then comes the larger step. The page says accounts not paid in full by June 30 are referred to the delinquent tax attorney and incur an additional penalty of up to 20 percent of the taxes, penalty and interest due. Our guide on what happens if you stop paying property taxes on Texas land follows the timeline from there.

First, find out exactly what you owe

Look up the account through the county's online property tax search or call the Tax Office, and ask for the balance good through a specific date. See how to look up what you owe. Once an account has gone to the collection attorney, ask the attorney's office for a written payoff.

Your options before a lawsuit

1. Pay in full. This stops penalty and interest from growing.
2. Ask about installments. The Tax Office says owners with an over-65 or disabled person exemption may pay current homestead taxes in four installments, due January 31, March 31, May 31 and July 31, if they ask in writing, and that a missed installment brings the full 12 percent penalty and interest. For other delinquent accounts, ask the Tax Office or the collection attorney what is available. Under Tax Code Section 33.02, a delinquent installment agreement can run up to 36 months, and interest keeps accruing on the unpaid balance.
3. Sell the land. A sale closes at a title company, and the taxes, penalty, interest and any collection costs are paid from the sale before you receive the rest.

If a lawsuit has been filed

You can still pay, and you can still sell. Section 33.48 of the Tax Code lets the taxing unit recover court costs and other expenses of the suit on top of the taxes, penalty and interest. If the court signs a judgment foreclosing the tax lien, Section 33.53 says the court orders the property sold, and if the owner pays the judgment before the sale, the lien is released. Tell the buyer and the title company about the suit right away and get a written payoff good through the closing date.

How Texas tax sales work

Tax Code Section 34.01 sets the timing statewide: a tax sale must take place between 10 a.m. and 4 p.m. on the first Tuesday of a month. A commissioners court may authorize the officer to hold the auction with online bidding; an online sale can begin earlier but must end at 4 p.m. on the first Tuesday. The Liberty County Tax Office page links a tax sale property listing and the form bidders use to request a written statement about delinquent taxes.

After a sale, the former owner may have a right to redeem under Section 34.21: generally 2 years for a residence homestead or land designated for agricultural use, and 180 days for other property, such as most vacant lots. Redeeming costs the amount the buyer bid plus the buyer's costs and a premium set by the statute, so it is far cheaper to deal with the taxes before a sale.

How we handle it

When someone calls about land with back taxes in Liberty County, we look up the tax balance, whether a suit has been filed, and the land itself: access, the flood map and any restrictions. We tell you what we see. If we make an offer, it is in writing, it shows the taxes being paid at closing, and a Texas title company handles the closing. You can ask for a cash offer, read about selling land in Liberty County, or compare with the Montgomery County process.

This article is general information for Texas property owners. It is not legal advice. Talk to a Texas attorney about your own situation.

Common questions

When are property taxes delinquent in Liberty County?

The Liberty County Tax Assessor-Collector says taxes not paid by January 31 increase on a monthly schedule, with penalty and interest accruing on the first of each month.

How much penalty and interest does Liberty County add?

Its page lists totals of 7 percent in February, 9 in March, 11 in April, 13 in May, 15 in June and 18 in July. Accounts not paid in full by June 30 go to the delinquent tax attorney with an additional penalty of up to 20 percent.

Can I pay Liberty County back taxes in installments?

Owners with an over-65 or disabled person exemption can pay current homestead taxes in four installments, due January 31, March 31, May 31 and July 31, if they ask in writing; the page says a missed installment brings the full 12 percent penalty and interest. For other delinquent accounts, ask the Tax Office or the collection attorney; Tax Code Section 33.02 allows installment agreements of up to 36 months, with interest accruing.

When are Texas tax sales held?

Tax Code Section 34.01 says a tax sale must take place between 10 a.m. and 4 p.m. on the first Tuesday of a month. A commissioners court may allow online bidding; an online sale must end at 4 p.m. on the first Tuesday.

Can I sell land in Liberty County that has back taxes?

Yes. The taxes, penalty, interest and any collection costs are paid from the sale at closing. If a suit has been filed, get a written payoff from the collection attorney for the title company.

Sources

• Liberty County Tax Assessor-Collector
• Texas Tax Code Section 34.01: tax sale timing and online auctions
• Texas Tax Code, Chapter 33: Sections 33.02, 33.48 and 33.53 (installment agreements, costs, order of sale)
• Texas Tax Code, Chapter 34: Section 34.21 (right of redemption)

Each source was opened and read on November 3, 2026. Rules and rates change: check the source for the current version.

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