In accordance with Section 31.032 of the Property Tax Code, taxpayers who sustained property damage as a result of a declared natural disaster may be eligible to split their property tax payments into 4 equal interest free installments, to be paid in full by July 31st.

1. Is either:
   • the residence homestead of the owner or consists of property that is used for residential purposes and that has fewer than five living units; or
   • owned or leased by a business entity that had not more than the amount calculated as provided by Subsection (h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;
2. is located in a declared disaster area; and
3. has been damaged as a direct result of the disaster.

1. Payment in the amount of at least one-fourth (25%) of the total amount of taxes due
2. A completed “Request for Installment Agreement for Taxes on Property in Disaster Area” form obtained from the Tax Office. Click here to download the form: Request for Disaster Installment Payment Form.
3. Proof of the property damage in the form of insurance claims; photographs of damage, copy of repair estimate or paid invoices.

1. The remaining taxes, after the first installment, may be paid without penalty or interest as follows:
   • The second installment must be paid by March 31st.
   • The third installment must be paid by May 31st.
   • The fourth installment must be paid by July 31st.
2. If you pay more than the amount due for an installment, then the excess will be credited to the next installment.
3. If payment is not made before the deadline (delinquency date), the unpaid amount of the specific installment payment due is delinquent and incurs a penalty of 6% and interest as provided by Section 33.01(c) of the Property Tax Code.

For inquiries regarding Installment Payment Plans for Disaster Victims, call 713-274-8120.