When the sale is held
Texas holds no tax lien certificate sale. Delinquent parcels move to a judicial foreclosure and a deed auction instead.
When taxes go delinquent
Texas property taxes are due on receipt of the tax bill and become delinquent if not paid before February 1 of the year following the year they were imposed. A delinquent tax incurs a 6 percent penalty in the first delinquent month plus 1 percent for each additional month before July 1, reaching a flat 12 percent penalty on July 1, and it accrues interest at 1 percent per month for as long as it stays unpaid. A tax lien attaches on January 1 each year and takes priority over a homestead interest and over the claims of other creditors and lienholders, whether or not those encumbrances predate the tax lien. That priority is what makes a Texas tax foreclosure title senior.
What happens after the sale
Once a tax becomes delinquent, a taxing unit may sue to foreclose the lien securing it. If the court renders judgment for foreclosure, it orders the property sold in satisfaction of the judgment, and the district clerk issues an order of sale to an officer authorized to conduct execution sales. An order of sale must be returned unexecuted if it is not executed before the 181st day after it is issued. If the owner pays the judgment before the sale, the taxing unit releases its lien.
Leftover parcels between sales
Texas has no over-the-counter certificate list. When no bid reaches the statutory minimum, the parcel is struck off to the taxing unit that requested the order of sale, which takes title for itself and every other unit that established a lien in the suit. That taxing unit may then sell the property at any time by public or private sale, and it is not required to follow the ordinary county-property disposal procedures. A public resale requested through the sheriff or constable may be sold for any amount, which is where the low prices usually sit. A private sale generally may not go below the lesser of the market value stated in the foreclosure judgment or the total judgments against the property, unless every taxing unit entitled to proceeds consents.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Texas county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Texas.
Verified Jul 25, 2026 against Texas statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.