Selling Land With Back Taxes in Montgomery County, Texas

Short answer: In Montgomery County, property taxes are due by January 31. The Montgomery County Tax Office lists penalty and interest that rise each month, from 7 percent in February to 18 percent in July, and says real property not paid in full by June 30 is referred for collection with an additional 15 to 20 percent. Before a lawsuit you can pay, ask the Tax Office about payment plans, 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. The county's tax sales are held online through Real Auction on the first Tuesday of each month at 10 a.m. A sale of the land at a title company pays the taxes at closing.

Back taxes on land are easy to fall behind on: a lot you never visit, acreage you inherited, or a tract you meant to build on. In Montgomery County, the cost of waiting grows on a schedule the Tax Office publishes. This guide explains that schedule, your options before and after a lawsuit, how the county's tax sales work, and how selling the land pays the taxes off.

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

Two offices, two jobs

The Montgomery County Tax Office collects the taxes. The appraisal district sets the value. A question about what you owe goes to the Tax Office; a question about the value, an exemption or the property description goes to the appraisal district. Our guide on appraisal district value and sale price explains what that value is and is not.

The Montgomery County clock

The Tax Office's delinquent tax page says all property taxes are due by January 31, and penalty and interest accrue on the first day of each month after that. The totals it lists:

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

The bigger jump comes next. The page says real property not paid in full by June 30 is referred for collection and incurs an additional penalty of 15 to 20 percent of the taxes, penalty and interest due. Interest keeps running after that, year after year. Our guide on what happens if you stop paying property taxes on Texas land follows the timeline to the end.

First, find out exactly what you owe

Look up the account on the Tax Office's website or call it, and ask for the balance good through a specific date. Our guide on how to look up what you owe walks through it. If the account has already been referred for collection, the collection attorney can give you a written payoff.

Your options before a lawsuit

1. Pay in full. This stops penalty and interest from growing.
2. Ask about a payment plan. The Tax Office's pages say to contact the office for payment plan options. Under Tax Code Section 33.02, a delinquent installment agreement can run up to 36 months, and interest keeps accruing on the unpaid balance during the agreement. Owners with an over-65 or disabled exemption can also pay current taxes on their homestead in four installments, due January 31, March 31, May 31 and July 31, if they ask the Tax Office in writing.
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. Two things change. 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, so the payoff grows. And if the court signs a judgment foreclosing the tax lien, Section 33.53 says the court orders the property sold; if the owner pays the judgment before the sale, the lien is released. Tell the buyer and the title company about the suit on day one, and get a written payoff good through the closing date.

The Montgomery County tax sale

The Tax Office says Montgomery County's tax foreclosure sales and resales are conducted by the County Constables online, through Real Auction, on the first Tuesday of each month at 10 a.m., or the next business day after a holiday. The constables no longer hold live sales. Bidders register on the Real Auction site and need a written statement from the Tax Office before they can bid.

After a sale, the former owner may have a right to redeem under Section 34.21 of the Tax Code: 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 Montgomery 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 Montgomery County, or compare with the Harris 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 Montgomery County?

The Montgomery County Tax Office says all property taxes are due by January 31. Penalty and interest start the next month and accrue on the first day of each month.

How much penalty and interest does Montgomery County add?

The Tax Office's delinquent tax page lists totals of 7 percent in February, 9 in March, 11 in April, 13 in May, 15 in June and 18 in July. Real property not paid by June 30 is referred for collection with an additional 15 to 20 percent.

Can I get a payment plan for back taxes in Montgomery County?

Ask the Tax Office: its pages say to contact the office about payment plan options. Under Tax Code Section 33.02 a delinquent installment agreement can run up to 36 months, and interest keeps accruing during it. Owners with an over-65 or disabled exemption can also pay current homestead taxes in four installments if they ask in writing.

Where are Montgomery County tax sales held?

Online. The Tax Office says the County Constables hold tax foreclosure sales and resales through Real Auction on the first Tuesday of each month at 10 a.m., or the next business day after a holiday.

Can I sell land that has back taxes?

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

Sources

• Montgomery County Tax Office: Delinquent taxes
• Montgomery County Tax Office: Foreclosure sales and resales
• Montgomery County Tax Office
• 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 2, 2026. Rules and rates change: check the source for the current version.

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