| As a taxpayer, it’s important for you to understand
how government spending, property values, and tax rates affect the size
of your own tax bill. |
| There are three main parts to the property tax system in
Texas: |
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An appraisal district in each county sets the value of your property
each year. A chief appraiser is the chief administrator. |
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An appraisal review board (ARB) settles any disagreements between you
and the appraisal district about the value of your property. |
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Local taxing units, which include the county, city, school district,
and special districts, decide how much money they will spend. This determines
the total amount of taxes that you and your neighbors will pay.
The system has four stages: valuing the taxable property, protesting the
values, adopting the tax rates, and collecting the taxes, and are regulated
by the Texas Property Tax Code.
January 1 marks the beginning of property appraisal. What a property is used
for on January 1, market conditions at that time, and who owns the property on
that date determine whether the property is taxed, its value, and who is responsible
for paying the tax.
Between January 1 and April 30, the appraisal district processes applications
for tax exemptions, agricultural appraisals, and other tax relief.
Around May 15, the appraisal review board begins hearing protests from
property owners who believe their property values are incorrect or who
did not get exemptions
or agricultural appraisal. The ARB is an independent panel of citizens responsible
for handling protests about the appraisal district’s work. When the ARB
finishes its work, the appraisal district gives each taxing unit a list of
taxable property.
In August or September, the elected officials of each
taxing unit adopt tax rates for their operations and debt payments. Several
taxing units
tax your property.
Every property is taxed by the county and the local school district. You
also may pay taxes to a city and to special districts such as hospital,
junior college,
water, fire, and others.
Tax collection starts around October 1 as tax bills go out. Taxpayers have
until January 31 of the following year to pay their taxes. On February 1,
penalty and
interest charges begin accumulating on most unpaid tax bills. Tax collectors
may start legal action to collect unpaid taxes on February 1. |
| Does your home qualify for exemptions? |
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An exemption removes part of the value of your property from taxation
and lowers your taxes. For example, if your home is valued at $50,000 and
you qualify for a $15,000 exemption, you pay taxes on your home as if it
was worth only $35,000. Other than exemptions for disabled veterans or
survivors, these exemptions apply only for your homestead. They do not
apply to other property
you own. You may also qualify for an over 65 exemption. |
| Fulfill your responsibilities: |
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You must apply for the general, over-65, disabled, or any local-option
homestead exemptions before the deadlines in the appraisal district where
your property is located. If your property is located in a taxing unit
that overlaps into two or more counties, you need to apply in each county
appraisal district. |
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You must apply for other exemptions, agricultural appraisal, and other
forms of tax relief before the deadlines. |
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You must see that your property is listed correctly on the tax records
with your correct name, current address, and property description. |
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You must pay your taxes on time. |
