Legal Question in Real Estate Law in Texas

Basically, you're buying the house from your mother in exchange for the back taxes. The most common way to do this would be to pay the taxes at closing. The closing can either take place at a lawyer's office or title company. I would recommend your obtaining a title policy, as there may be additional unknown liens out there. I'm also assuming that the house is otherwise paid off.

I would advise you not to do it this way because she loses her homestead protection, and if she is eligible for certain government benefits, the house might be subject to sale since she no longer owns it. You will also be losing the stepped up basis the heirs would receive upon inheritance. It would be better to do a deed of trust as allowed under the tax laws. Call an attorney.