Texas Property Tax Consultant Practice Exam

The correct response highlights the requirement to pay the property tax in full or, if applicable, the undisputed portion of the tax before the delinquency date. This is significant because Section 25.25(d) of the Texas Property Tax Code aims to ensure that taxpayers maintain a sense of financial responsibility while also allowing them to contest their property tax assessments through a formal motion.

When taxpayers file a motion under this section, it is crucial that they clear up any part of the tax that isn’t in dispute to prevent further penalties or interest from accruing. This payment acts as a protective measure, ensuring that the local taxing authority receives the funds necessary to fund government services while the appeal is being processed. Thus, the requirement helps to balance the interests of both the taxpayer contesting the assessment and the governmental entity relying on tax revenue.

In contrast to the other options, which either suggest conditional payments or varying amounts based on agreements or notifications, the focus on full payment or the undisputed amount emphasizes the clarity and directness of the requirement established under Section 25.25(d). This ensures that all parties understand what is required before the taxpayers can proceed with their appeals, thereby fostering a smoother administrative process.