Linebarger reports $2.6M outreach, $3.4M delinquent portfolio for Oct–Dec 2024; board briefed on refunds tied to appraisal protests

Linebarger, P.C., the district's tax collection firm, briefed the Southside ISD Board of Trustees on delinquent tax collections for the period covering Oct. 2024 through Dec. 2024 at the Feb. 27 meeting.

Lilia Gibson, Linebarger representative, told trustees the firm made targeted outreach during the quarter and provided a snapshot of activity: "During just that 3 month time period, we reached out either by phone call or letter to 1,101 delinquent accounts representing $2,600,000 that was owed," Gibson said.

Why it matters: the quarterly update outlined which portions of the portfolio are actionable, how many accounts are in payment arrangements, and what collection tools the firm and the county can use. Gibson cautioned that roughly 20% of the district’s delinquent balance is protected by over-65 deferrals and cannot be collected until statutory conditions change.

Details from the report - Portfolio and outreach: Gibson said the district’s entire delinquent portfolio balance is about $3.4 million, with about 20% of that held in over-65 deferrals that are not currently collectible. - Payment arrangements and inquiries: Linebarger reported 219 active payment arrangements (about $389,000) and 260 inbound calls or inquiries during the quarter (about $722,000 represented by those calls). The firm also handles taxpayer communications and assists with available relief programs. - Legal activity: In the quarter Linebarger filed 32 lawsuits seeking roughly $113,000, took 11 judgments totaling $147,000, and dismissed 8 lawsuits; two properties were posted for tax sale but paid before sale. - Bankruptcy and tax sale notes: Gibson said three accounts were in bankruptcy during the period; she also described how tax-sale processes are used when owners stop engaging and properties become dilapidated. - Appraisal protests and reporting anomaly: Gibson explained a reporting phenomenon affecting some districts’ delinquent collections reports: when property owners successfully protest an appraisal, refunds are sometimes recorded against delinquent-collections cash flows, producing an apparent negative in some months. "What they do is they take it from the delinquent collections," Gibson said. The firm and Bexar County plan to work on clearer reporting to the districts so schools can see both gross collections and refunds separately.

District follow-up and context Board members asked for more detail on monthly variances when a large account affected totals; Gibson confirmed one large account (RBJ Development) paid about $26,000 in the referenced month. She also offered to present jointly with the Bexar County Tax Assessor-Collector’s office at community events and to help the district educate taxpayers about options such as deferrals and payment arrangements.

Ending The board received the report; no action was required. Gibson said Linebarger will continue monitoring older years’ balances and working with taxpayers to maximize collections while pursuing remedies when necessary.