Unless exempt by law, you will pay annual property taxes in Texas if you own land, buildings, mobile homes, mineral interest or income-producing business assets. Those taxes are due Oct. 1, and a tax lien in favor of the local taxing entities automatically attaches to the property. If taxes are unpaid on the delinquency date of Feb. 1, the lien can be foreclosed on and the property seized. The Texas Property Tax Code does not play favorites. It assigns legal requirements and responsibilities in the process of funding local government services to both governmental entities and taxpayers. Local government requirements include appraisal district notices to ...