Tax Certificate (Texas Property Tax)
A certificate from a Texas tax collector stating the delinquent taxes, penalties, interest, and known costs due on a property.
Under Texas Tax Code Section 31.08, a person may request a tax certificate from a collector for a taxing unit. The certificate identifies delinquent taxes, penalties, interest, and known collection costs due on the described property. It may also state that none are due.
If property is transferred with a tax certificate that incorrectly states no delinquent amount is due, the statute can extinguish the taxing unit's lien against the property and protect the purchaser, subject to the statute's conditions. This certificate is evidence from the collector, not the tax lien itself and not an investment certificate sold at a tax sale.
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- Lien
A monetary claim against property that secures payment of a debt. It can be voluntary, like a mortgage, or involuntary, like a tax or judgment lien.
- Ad Valorem Tax
A property tax based on the appraised value of real estate, set as of January 1 and paid in arrears in Texas.
- Property Tax Protest
A Texas owner's right to challenge the appraisal district's value or determinations before the appraisal review board.
This definition is Texas real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.