Property owners are encouraged to utilize the postal system when paying their property tax.  Simply place your payment in the envelope provided with the bill.  The postal cancellation mark is used to establish timely delivery.  If a person chooses to wait until the last day of the year or the last day in January to pay their property tax in person at the District, they can expect long wait times.  If the same person places their payment in the mail before the end of the year or the end of January, the postage cancellation mark will indicate when it was processed and the payment will be posted to the account as if the person came to the District to pay on that day.  Sadly, every year we encounter taxpayers that waited until the last minute to pay their tax bill and did not get their payment to us in time.  These taxpayers immediately faced penalties and interest fees which, when added to the base tax, increased their bill.  There is really nothing I or my staff can do to prevent the effects of delinquency once it occurs.

Yes, each year on January 1, a tax lien attaches to all property subject to taxes to secure payment of the tax.  The lien exists in favor of the taxing unit(s) having authority to tax the property until the taxes are paid.  The property tax code places the personal liability for the property tax on the owner of the property on January 1.  Further, non-receipt does not affect the validity of the tax.  Essentially, if you own property in Texas that is subject to taxation, make sure you are aware of the tax bill amount and the deadline to pay on time.