Partial payment of current taxes based on a proposed reassessment.
Houston Code of Ordinances § 44-9
in effectSec. 44-9. - Partial payment of current taxes based on a proposed reassessment.
(a) The tax assessor-collector is hereby authorized to accept a partial payment of current taxes on property if:
(1) It appears that the tax assessment for the current year on the property is invalid, and the tax assessor-collector has affidavits or other documents proving that the assessment for the current year is invalid as provided by the section on invalid assessments; and
(2) The tax assessor-collector has recommended that the assessment be cancelled by the city council; and
(3) The tax assessor-collector has also received full, true and complete information upon which a valid reassessment can be made; and
(4) The payment is equal to what a payment in full on the reassessment would be.
After the partial payment in the amount aforesaid has been made, the tax assessor-collector shall issue a tax receipt clearly marked "partial payment receipt." It shall also contain the following notation:
"This receipt represents a partial payment of taxes originally assessed for the year shown and the amount thereof is tendered by the taxpayer and accepted by the City of Houston and/or Houston Independent School District with the express understanding that it will not in any way impair the balance of the taxes due for the year nor the lien securing same."
(b) In the event that a prior assessment is cancelled, a reassessment made and the assessment roll has been changed to show the new value, a copy of the portion of the roll showing the new amount and the "partial payment receipt" shall constitute a receipt in full for the tax for that year.
(Code 1968, § 44-17; Ord. No. 79-1809, § 1, 10-23-79)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH44TA_ARTIINGE_S44-9PAPACUTABAPRREFetched: 10/26/2026