Past-due property tax in Texarkana: two states, two rule books

Texas side: Bowie County

Bowie Central Appraisal District values the property each year ^[1], local taxing units such as the City of Texarkana set rates ^[2], and the county collects ^[3]. Taxes not paid by the delinquency date start to grow under Texas Tax Code § 33.01.

The schedule is fixed by statute: 6% penalty in the first month, plus 1% each month until July 1, when the total reaches 12%. Interest adds 1% a month on top, so by July 1 the combined charge is about 18% ^[4]. Under § 33.07 a taxing unit can add an additional collection penalty when it hands the account to an attorney ^[4].

Homeowners who are 65 or older, disabled, or qualify for the disabled-veteran exemption can defer collection on their residence homestead under § 33.06 by filing with the chief appraiser ^[4]. Exemptions themselves are listed by the Comptroller ^[5].

Texas side: suit, sale and the right to redeem

If the bill stays unpaid, the taxing unit can sue. After judgment, § 34.01 says the property is sold by an officer — in practice a sheriff or constable — in the manner of a sale under execution ^[6].

The former owner can buy the property back. For a homestead, agricultural land or a mineral interest, § 34.21 allows redemption until the second anniversary of the date the buyer's deed is recorded; for other property the window is 180 days ^[6]. Redemption costs the price paid plus a statutory premium and costs, so acting before the sale is far cheaper.

A tax suit names the owners and anyone else with a recorded interest, so lenders and lienholders, including the IRS, can be brought into the case. If the IRS has a filed lien on the property, federal law sets special rules for how and when its interest can be cut off, which is another reason to deal with both debts together ^[7].

Arkansas side: Miller County

The Miller County Collector collects real and personal property tax. Taxes are due between March 1 and October 15, a 10% penalty applies after October 15, and the Collector does not accept partial payments on delinquent taxes ^[8].

Arkansas has its own process for property that stays delinquent, run through the state, which differs from Texas. If you own Arkansas property with past-due tax, confirm the status directly with the Collector's office ^[8].

How this fits with an IRS balance

Federal law usually puts a local property-tax lien ahead of a filed federal tax lien ^[7], so the county is paid first in a sale. The IRS also includes property tax in its housing allowance; in Bowie County that allowance is $1,620 a month for one person and $2,236 for four, and in Miller County $1,435 and $1,980 (effective June 29, 2026) ^[9][10].

A payment plan that ignores the property-tax bill is likely to fail. Look at both accounts together: the IRS balance and notices, and the county account with its next penalty date.

Texas wage protection under the constitution ^[11] and the homestead rules in Property Code Chapter 41 ^[12] do not protect a home from the tax levied on that home.

Next steps

Check whether every exemption you qualify for is on the account. A missing homestead or over-65 exemption is one of the most common reasons a bill is higher than it should be, and the Comptroller explains how to apply ^[5]. If next year's value looks wrong, the protest deadline is printed on the appraisal notice ^[13].

Get your account balance from the county, your value history from Bowie CAD, and any IRS notices. Then call. The first call is free, and you get a real professional instead of a national call center.