Current taxes that remain unpaid as of February 1 of the year following the year in which they were imposed are delinquent and are assessed penalty and interest. Penalty and interest apply on the delinquent tax as follows: (P&I applied according to Section 33.01 of the Texas Property Tax Code). February: 7% March: 9% April: 11% May: 13% June: 15% July: 18% + 15% additional collection fee August: 19% + 15% additional collection fee September: 20% + 15% additional collection fee Interest continues to accrue an additional one percent each month until taxes are paid in full. Taxes not paid in full by June 30 will be referred to the delinquent tax attorney for enforced collection. This is when the additional collection fee of 15 percent will be added. At this time legal action may take place.

Partial payments of taxes are acceptable on current and delinquent years due. A payment plan for delinquent taxes can be set up by contacting the delinquent tax firms of Linebarger, Goggans, Blair & Sampson or the firm of Perdue, Brandon, Fielder, Collins & Mott.

The Smith County Tax Office will accept cash, personal checks, cashiers checks, credit card checks and money orders made payable to Smith County Tax Assessor-Collector. You may also pay by credit card online. You will be charged a 2.50% convenience fee if taxes are paid by credit card. Go to our side option, Pay Property Taxes, for the additional information you will will need.