An empty rental keeps costing money and carries its own risks. Many policies limit coverage after a set vacancy period, cities can order an unsecured empty building secured or repaired, property taxes keep accruing, and Property Code duties such as rekeying and smoke alarm testing restart with the next tenant.
The weeks between tenants feel like downtime, but a rental with nobody in it is still working against you. Rent has stopped, the bills have not, and the house is easier to damage or enter without anyone noticing. Texas law adds a few duties that switch back on the day the next tenant moves in.
This guide covers the statewide picture for a single-family rental. If your rental is in Tarrant, Dallas, Collin or Denton County, our DFW guide to vacant rental risks adds the local offices, courts and city programs.
Insurance: the vacancy clock starts when the tenant leaves
The biggest risk is often a gap in coverage the owner did not know about. The Texas Department of Insurance (TDI) home insurance guide lists, among losses many policies do not cover, losses that occur once the house has been vacant for the number of days the policy specifies. It also names a house vacant for 60 days or more as a reason a company may refuse to renew. TDI's advice is to talk to your company before an extended absence.
A rental policy may be written differently from a homeowners policy, so the only reliable answer is your own policy and your agent.
Questions for your agent before a turnover: How does the policy define vacant, and does a house with appliances but no furniture count? How many days of vacancy before any exclusion or limit applies? Does the clock reset when a new tenant signs or only when one moves in? Are vandalism and water damage treated differently during vacancy? Is a vacancy endorsement available if the gap runs long? Note the name and date of each answer.
Lost rent and the income tax side
Every empty month is rent you will not get back. IRS Publication 527 is clear on how that plays out at tax time. If you hold the property for rental purposes, you may be able to deduct your ordinary and necessary expenses, including depreciation, for managing, conserving or maintaining it while it is vacant. You cannot deduct the lost rental income itself.
The same publication draws a line if you decide to sell. If the property is not held out and available for rent while it is listed for sale, those expenses are not deductible rental expenses. Keep records showing the house was advertised for rent during the gap, and ask a CPA how the rules apply to you.
Property taxes keep running
A vacancy does not pause the tax bill. Tax Code Sec. 23.01 has all taxable property appraised at its market value as of January 1, and Sec. 32.01 attaches a tax lien to the property on January 1 of each year. Under Sec. 31.02, taxes are due when the bill arrives and are delinquent if not paid before February 1 of the following year.
Missing that date is expensive. Sec. 33.01 adds a penalty of 6 percent for the first month a tax is delinquent plus 1 percent for each added month before July 1, and a total penalty of 12 percent once the tax is still unpaid on July 1. Interest also accrues at 1 percent per month. Set the tax money aside before the rent stops, not after.
Code enforcement does not wait for a tenant
Cities have their own tools for empty buildings. Local Government Code Sec. 214.001 lets a city, by ordinance, require an owner to secure, repair, remove or demolish a building that is unoccupied by its owners, tenants or invitees and unsecured enough that uninvited people or children could get in. The section also reaches buildings that are dilapidated, substandard or unfit for human habitation.
Subchapter H of the same chapter allows a city in a county of 2.5 million people or more to require owners of vacant buildings to register them. A building is presumed vacant under that subchapter when lawful activity has stopped, or appears to have stopped, for more than 150 days. Each city writes its own ordinance, so check the code compliance department where the rental sits. Our vacant house checklist covers routine upkeep, such as visits and yard care, that helps an empty house stay in line with local code.
Unauthorized occupants: what the law separates
An empty rental can attract people who have no right to be there. Texas law treats a stranger very differently from a former tenant, and the difference decides which process applies.
- Criminal trespass. Penal Code Sec. 30.05 makes it an offense to enter or remain in a building of another without effective consent after notice that entry was forbidden, or after receiving notice to depart and failing to do so. Notice can be oral or written communication from the owner, fencing designed to exclude intruders, or posted signs.
- Removal by a sheriff or constable. Property Code Chapter 24B, effective September 1, 2025, lets an owner ask the sheriff or constable to remove a person who unlawfully entered and is occupying a dwelling, if conditions are met: the property was not open to the public when the person entered, there is no pending litigation between them, the owner directed the person to leave, and the person is not a current or former tenant or an immediate family member of the owner.
- Former tenants. Because Chapter 24B excludes current and former tenants, a tenant who holds over after the right of possession ends and refuses to leave on demand can commit a forcible detainer under Property Code Sec. 24.002. Sec. 24.004 gives the justice court in the precinct where the property sits jurisdiction over eviction suits.
Our posts on squatters' rights in Texas and whether police can remove squatters go further. Talk to a Texas real estate attorney before acting against anyone in the house.
When the last tenant has not fully gone
Not every turnover is clean. A tenant may leave belongings, keep a key or dispute the move-out date. Until that is settled, the tenant protections in Chapter 92 still matter:
- Lockouts. Sec. 92.0081 bars a landlord from intentionally keeping a tenant out of the leased premises except by judicial process, with listed exceptions that include bona fide repairs, construction, an emergency and removing the contents of premises abandoned by a tenant.
- Utilities. Sec. 92.008 bars a landlord from interrupting a tenant's utility service except for bona fide repairs, construction or an emergency.
- Security deposit. Sec. 92.103 requires the landlord to refund the deposit on or before the 30th day after the tenant surrenders the premises, subject to the deductions the chapter allows.
Whether premises were abandoned or surrendered is a legal question tied to your lease and the facts. That is attorney territory, not something to guess at.
Duties that restart with the next tenant
Chapter 92 duties do not disappear during the gap, but several are triggered by the next move-in:
| Duty | What the statute says | Section |
|---|---|---|
| Rekey security devices | Landlord rekeys key, card or combination devices at its own expense no later than the seventh day after each tenant turnover date | 92.156 |
| Test smoke alarms | Landlord determines each alarm is in good working order at the beginning of the tenant's possession | 92.258 |
| Flood disclosure | Landlord gives written notice about the 100-year floodplain, and about flooding in the prior five years if known, in or with the lease, signed by both sides | 92.0135 |
| Repairs | Landlord makes a diligent effort to repair a condition that materially affects health or safety once a tenant who is current on rent gives notice | 92.052 |
Sec. 92.151 defines the tenant turnover date as the date a tenant moves in under a lease after all previous occupants have moved out. Entries the landlord did not authorize do not count.
A turnover routine that limits the risk
- Call your insurance agent the day the tenant gives notice and confirm the vacancy terms.
- Document the move-out condition with dated photos and settle the deposit within the statutory window.
- Post clear no-trespassing notice and visit on a set schedule.
- Budget for property taxes and keep the house advertised for rent while it is empty.
- Before the next move-in, rekey, test the smoke alarms and prepare the flood notice for the lease.
When you are done being a landlord
Some owners use a vacancy as the moment to sell rather than re-rent. Cash Home Advisors is based in Fort Worth and buys houses across DFW. We can close in 7–14 days, we pay all closing costs, and you see the closing statement before you sign. Our guide to selling a vacant house in Texas explains the disclosure and contract points.
You can ask for a cash offer or read how our process works.
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Frequently asked questions
Can I deduct expenses on a Texas rental while it sits vacant?
IRS Publication 527 says that if you hold property for rental purposes, you may be able to deduct ordinary and necessary expenses, including depreciation, for managing, conserving or maintaining it while it is vacant. You cannot deduct the rent you lost. Ask a CPA how this applies to you.
When does a Texas landlord have to rekey after a tenant leaves?
Property Code Sec. 92.156 requires the landlord to rekey key, card or combination security devices at the landlord's expense no later than the seventh day after each tenant turnover date. The turnover date is when a new tenant moves in after all previous occupants have moved out.
Can the sheriff remove a former tenant who moved back into my empty rental?
Not under the 2025 unauthorized-occupant chapter. Property Code Sec. 24B.001 excludes current or former tenants of the owner. A person who holds over after a tenancy ends is generally handled through an eviction suit in justice court. A Texas real estate attorney can tell you which process fits your facts.
Do property taxes change if my rental is empty all year?
Not because of the vacancy. Texas appraises taxable property at market value as of January 1, a tax lien attaches on January 1, and taxes are delinquent if not paid before February 1 of the following year, whether or not the house earned rent.
Sources
- Texas Department of Insurance, Home insurance guide (vacancy exclusions and nonrenewal)
- Texas Property Code, Chapter 92 (Secs. 92.0081, 92.008, 92.0135, 92.052, 92.103, 92.151, 92.156, 92.258)
- Texas Property Code, Chapter 24B (removal of certain unauthorized occupants)
- Texas Property Code, Chapter 24 (Secs. 24.002 and 24.004, eviction suits)
- Texas Penal Code, Chapter 30 (Sec. 30.05 criminal trespass)
- Texas Local Government Code, Chapter 214 (Sec. 214.001; Subchapter H vacant building registration)
- Texas Tax Code, Chapter 23 (Sec. 23.01 appraisal as of January 1)
- Texas Tax Code, Chapter 32 (Sec. 32.01 tax lien)
- Texas Tax Code, Chapter 31 (Sec. 31.02 delinquency date)
- Texas Tax Code, Chapter 33 (Sec. 33.01 penalties and interest)
- IRS Publication 527, Residential Rental Property
General information, not legal or tax advice. Talk to a Texas attorney or CPA about your situation.