Harris County, Texas — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → texas. This page covers how Harris County actually runs it. Legal information, not legal advice. Last verified: 2026-06-01.

C0. Identity

  • County seat: Houston · Recording unit: county (one of Texas’s 254 counties)
  • Population: ~4.8 million (most populous county in Texas) (rounded; not a primary-source field)
  • Parent legal framework: texas — redeemable tax-deed state; judicial delinquent-tax suit → judgment → officer’s (constable) sale; excess proceeds under Tex. Tax Code § 34.04.
  • Tax Assessor-Collector: Annette Ramirez (Tax Assessor-Collector & Voter Registrar). — https://www.hctax.net/

C1. Local Tax Sale

C2. Local Redemption → framework: right-of-redemption

  • Periods inherit from state: 2 years (homestead / agricultural / mineral) or 180 days (other), running from deed recording. See texas §§ 34.21. No local shortening/lengthening identified.
  • Where/how to redeem locally: the redeeming defendant first contacts the purchaser directly to agree on the redemption amount and obtain a release. If the purchaser cannot be located or the parties cannot agree, the defendant may tender a Redemption Affidavit plus the redemption amount to the Harris County Tax Assessor-Collector; if accepted, a Receipt for Redemption is issued and the purchaser is notified that the redemption proceeds are available, to be filed with the County Clerk (per Tax Code Ch. 34, Subchapter B). — https://www.hctax.net/About/Announcements/Tax%20Sale%20FAQs.pdf
  • Redemption contact: Harris County Tax Office, Special Tax Services Dept., 713-274-8120. — https://www.hctax.net/About/Announcements/Tax%20Sale%20FAQs.pdf
  • Deviations from state default: none identified; local process tracks the statutory premium/cost formula in texas.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorHarris County Tax Assessor-Collector (Annette Ramirez) — Special Tax Services for sales1001 Preston St., Houston, TX 77002 (payments: P.O. Box 4622, Houston, TX 77210-4622)713-274-8120 (Special Tax Svcs) / 713-274-8000 mainhttps://www.hctax.net/
District Clerk (excess-proceeds registry & delinquent-tax suits)Harris County District Clerk (Marilyn Burgess) — Accounting Section / Court Registry201 Caroline, Suite 420, Houston, TX 77002(832) 927-5800https://www.hcdistrictclerk.com/
County Clerk / Recorder of DeedsHarris County Clerk (Teneshia Hudspeth) — Real Property Records201 Caroline, Houston, TX 77002713-274-6390 (Public Records)https://www.cclerk.hctx.net/
Sheriff / Constables (conduct the sale)Eight Harris County Constable Precincts (Pct. 1: Alan Rosen)Pct. 1: 1302 Preston, Suite 301, Houston, TX 77002Pct. 1: 713-755-5200https://pct1constable.net/divisions/civil-process/civil-executions/tax-sales/

C5. Local Procedure Notes

C6. Records Access

C7. Meta


Legal information, not legal advice. This page summarizes Harris County’s local tax-sale and surplus procedures from the county’s own official sources as of the last_verified date. Procedures, venues, and contacts change; verify against the cited county pages and consult a licensed Texas attorney before acting.