County tax office reports collection gains and proposes online tax sales

A county tax office representative told the Freestone County Commissioners Court that the tax office collected 101.57% of the adjusted tax levy for tax year 2024, aided by penalties and interest, and detailed delinquent-collection progress across several years.

The presenter—identified in the record as the county tax office representative—said that within the 10-month collection window the office collected about 40.5% of 2024 delinquencies, 59.31% of 2023 delinquencies, 70.94% of 2022 delinquencies and 78.65% of 2021 delinquencies. The representative described the office’s approach to categorizing active collections versus temporarily uncollectible balances (tax deferrals, bankruptcies, installment agreements, business personal property and unknown addresses).

Why it matters: higher collection rates and an updated collections strategy can improve near-term county revenues and reduce the number of properties needing tax resale. The tax office said it has filed 203 suits (with a base tax amount cited as over $1 million) and obtained 80 judgments (base tax amount cited as over $700,000) during the reporting period. The presenter also described a recent practice of issuing tax warrants on mineral royalties to capture delinquent mineral interest payments from operators.

The presenter proposed allowing the county to run a dedicated online tax-sale platform. Benefits cited included a larger pool of bidders across multiple counties, better tracking of bids and bidder contact information, and higher sale prices that can increase excess proceeds for taxing jurisdictions. The presenter noted the county could limit how the online auction operates (escrow requirements, bid increments, a buyer-registration process) and said other Texas counties use online platforms.

On fees and payments the presenter said the platform carries a technology fee (previously $50; the presenter said it is now being run at about $175 by the platform and staffing costs) but argued that higher sale proceeds could more than offset the fee. The presenter explained payment options such as wiring funds to the tax office within 24–48 hours after a sale and said the county would continue to control sale rules and payment deadlines.

Action and next steps: the presenter said there was apparent unanimous support among the commissioners to pursue a formal resolution authorizing online tax sales; the presenter said they would prepare that resolution and bring it to the next commissioners court for a formal vote. The court also approved a related resolution to reoffer certain properties held in trust at reduced minimum bids and considered a separate resolution (Resolution 1252) dealing with a specific landlocked parcel.

Quotes: “We collected 101.57% of your adjusted tax levy,” the county tax office representative told the court. On online sales the representative said online auctions “bring in more bidders, more money” and stressed the county would retain control over escrow amounts, bid increments and payment timelines.

What remains unresolved: the transcript contains several numeric references as stated by the presenter (for example a line rendered as “1 million $4,73” when describing the total outstanding balance across years); the presenter also gave multiple percentage figures for collections by year. The precise consolidated dollar total for outstanding balances was not clearly articulated in the record provided to the transcript, and commissioners requested the formal resolution and related documents be prepared for the next meeting.

The court directed staff to draft a resolution authorizing online tax sales and to circulate proposed rules for bidder registration, escrow and technology fees ahead of the next formal vote.