A rent ledger is a per-tenancy table with one row per charge and one row per payment, so that the balance at any date can be read without arithmetic. Texas gives it two legal jobs. Under Property Code §92.011, a landlord who accepts cash must “enter the payment date and amount in a record book” and give a written receipt; and under §92.0191 a tenant may ask for “a written statement of whether the tenant owes a late fee … and, if so, the amount,” which only a ledger can answer. It is also the exhibit in any eviction for non-payment: the notice to pay rent or vacate under §24.005 must state an amount the ledger supports.
The columns
| Column | Content | Why |
|---|---|---|
| Date | Date the charge arose or the payment was received (not the date entered) | §92.011 record; late-fee clock under §92.019 |
| Type | Rent, late fee, utility, pet rent, repair charge, payment, credit | Separates rent from fees for the §24.005 notice |
| Period | The month the charge or payment covers | Prevents a payment for June being read as July |
| Amount charged / Amount received | Two columns, never netted in one | The balance is the difference |
| Method and reference | Cash (receipt number), check number, portal transaction ID | Proof of payment; §92.011 receipt |
| Running balance | Charges minus receipts to date | What the tenant owes today |
| Note | Partial payment agreement, returned check, NSF fee, waiver | The story behind an odd row |
Rules that keep it honest
- Post charges on the due date and payments on the received date; never back-date.
- Apply payments in the order the lease states (rent first, then fees, or the reverse) and say so in a note the first time.
- Record a returned payment as a reversal row on the date the bank notified you, with the fee the lease allows.
- Keep the ledger with the lease for the tenancy plus the limitation period your retention plan sets; deposits have their own record under §92.106.
Reading it before a notice
Before sending a notice to pay rent or vacate, read the last three months: was the tenant late before this month? Under §24.005 as amended in 2025, a tenant who “was not late or delinquent in paying rent to the landlord before the month in which the notice is given” must receive a notice to pay rent or vacate rather than a plain notice to vacate. The ledger answers that question; a spreadsheet of bank deposits does not.
Frequently asked questions
Does Texas require a landlord to keep a rent record?
For cash payments, yes — a written receipt and an entry of date and amount in a record book (Property Code §92.011); for other methods the ledger is the practical proof and the basis for any late-fee statement under §92.0191.
Should fees and rent be in the same ledger?
Yes, in separate rows and types, so that the rent balance can be stated alone on a notice to pay rent or vacate (Property Code §24.005).
How is a bounced check recorded?
As a reversal of the original payment on the date the bank returned it, plus any returned-payment fee the lease allows, with the bank notice attached.
Sources
Rules change and the right answer can depend on the home, the city, the lease and the timing. These are the official pages this guide relies on; check them before signing, charging a fee, sending a notice or making a legal decision.
- Texas Property Code, Chapter 92 — Residential Tenancies ↗
- Texas Property Code, Chapter 24 — Forcible entry and detainer (§§24.005, 24.0051, 24.0053, 24.0061) ↗
- Texas State Law Library — Rent ↗
General information for U.S. landlords, with a Texas focus. This guide is not legal, tax or accounting advice. Consult a qualified professional for your situation. Written by the rentalfreelease.com Editorial Team; last reviewed September 19, 2026.