The current year tax statements are mailed during the first week of October. Taxpayers have from the mailing date through January 31 of the following year to pay the base amount. On February 1 the account becomes delinquent and starts accruing penalty and interest. The penalty and interest amount and governing laws are set by the State of Texas. On July 1 the current delinquent tax roll is turned over to an outside delinquent tax law firm. At that time a twenty percent (20%) collection fee is added to each delinquent account.