For agents, lenders, sellers, buyers and investors: collect the contract date, county tax account, current statement and first proration question so the title team can route tax timing cleanly.
Tax prorations can turn into a late-stage scramble when the current year's bill is not available, an exemption changed, taxes are already paid, or a lender needs the figure explained. This page does not calculate the answer. It shows what to send so the right person can answer faster.
Identify the source, attach the tax document you have, and ask one process question. The contract, tax office, lender instructions, title commitment and final settlement statement still control the transaction-specific result.
These sources were checked on July 30, 2026. They help frame the question, but they do not replace the contract or the title, lender, tax-office and professional review for the file.
TREC's current One to Four Family Residential Contract is Form 20-19. Paragraph 13 says current-year taxes and other listed periodic items are prorated through the closing date, and it also flags that later tax statements may require an adjustment between the parties.
Read the official source ->The Comptroller says most property taxes are due by January 31 and become delinquent on February 1, with a later delinquency date possible when the original bill is mailed after January 10. That timing makes source documents matter when a closing happens before final tax bills are available.
Read the official source ->Collin County says taxes are due upon receipt, may be paid without penalty and interest until January 31, and begin accruing penalty and interest on February 1. For Collin County property, send the tax account information and any current statement you have.
Read the official source ->The Comptroller publishes a penalty-and-interest chart for delinquent property-tax bills based on Tax Code Section 33.01. If taxes are delinquent or close to delinquency, treat the official tax office and title team as the source for current payoff instructions.
Read the official source ->A good tax-proration note is short, sourced and tied to the closing date. It does not need to decide the final debit or credit before the file is reviewed.
This public resource is available to anyone on the same terms. It is not conditioned on sending a closing to WG Title and it does not offer a rebate, discount, commission, gift or thing of value for a referral.
Prepared as a courtesy. This document is available to any real estate professional on the same terms and is not conditioned on directing a closing to WG Title.
WG Title provides title and escrow services, not legal advice. WG Law is a separate, independently operated company and any relationship with it is governed by its own engagement.
Read TDI Procedural Rule P-53 ->This uses the existing closing-readiness form. The page URL, referrer, UTM fields and click IDs stay with the lead record, so the title team can see that the question came from this tax-proration guide.
Do not paste wire instructions, account numbers, Social Security numbers, identity-document numbers or private tax returns into this form.
Jamie Ellis authored this as ordinary business and educational content. Transaction-specific tax and legal conclusions belong with the parties' tax professional, attorney, lender, tax office or issuing title company.
