ANN HARRIS BENNETT
Tax Assessor-Collector & Voter Registrar
PT-DQP-17 www.hctax.net Rev 11/17 v8
Installment Payment Plan For Disaster Victims
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 penalty and interest free installments, to be paid in full by July 31st.
Qualifications
This only applies to taxes imposed between the date of the disaster (8/25/17) and exactly one year after
(8/25/18) for:
1. real property that is -
a. 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
b. 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.
Note: The gross receipts threshold used in determining eligibility is $5,704,890.
c. located in a declared disaster area; and
d. damaged as a direct result of the disaster.
2. tangible personal property owned or leased by a business entity as described in (b), above.
Requirements
1. Payment of at least one-fourth (25%) of the total amount of taxes due must be made before the
due date shown on your tax statement. (January 31st, unless your account was late-certified).
Note: Taxpayers have a one-month grace period after the delinquency date to make the first
payment. Penalty and interest totaling 7% will be added to the amount due.
2. This “Request for Installment Agreement for Taxes on Property in a Disaster Area” form must
be completed and mail to: Tax Assessor- Collector, PO Box 3746 - HOUSTON, TEXAS 77253-3746.
3. Proof of the property damage in the form of FEMA or insurance claim sheet; photos of the
damage, copy of repair estimate, or paid invoices.
You will be notified by mail ONLY if your request is NOT approved.
Payments
If the first installment is paid by January 31, 2018, the remaining taxes due may be paid without penalty
or interest as follows:
The second installment must be paid by March 31, 2018.
The third installment must be paid by May 31, 2018.
The fourth installment must be paid by July 31,
2018.
Note: If you are late certified and your delinquency date is anything other than February 1, 2018,
then your future payment due dates will be based on the delinquency date.
If these installments payment on are not made before each of the deadline (delinquency) dates above,
the unpaid amount of the individual installment payment due is delinquent and incurs a penalty of 6%
and 1% interest as provided by Section 33.01(c) of the Property Tax Code. If you pay more than the
amount due for an installment then the excess will be credited to the next installment.