Per Texas Property Tax Code section 31.02 an eligible person, defined as a person on active duty in this state who was transferred out of state due to war or national emergency, that is serving on active duty in any branch of the United States Armed Forces during a war or national emergency, may pay delinquent property taxes without penalty and interest on any property for which they own interest no later than the 60th day after the date on which the earliest of the following occurs:
The person is discharged from active military duty
The person returns to non-active duty status in the reserves
The person returns to the state for more than 10 days
The war or national emergency ends
To receive this exemption you must fill out the form for military deferral and include a copy of your military orders showing the dates of active duty. This form must be filed with the county tax assessor collector’s office.