To assist you, we have compiled a list of frequently asked questions. If you need additional information, we will be happy to help you.
What are the Appraisal District’s primary duties?
The Appraisal District’s primary duties include placing all taxable property on the appraisal roll, appraising all properties at market value, approval or denial of exemption applications, approval or denial of agricultural use appraisal applications and processing agricultural use rollbacks for change of use.
What is the appraised value based on?
Section 1.04 of the Texas Property Tax Code requires the Appraisal District to appraise all properties at MARKET VALUE. The tax code defines market value as the price at which a property would transfer under prevailing market conditions on January 1, considering the seller has a reasonable time to find a purchaser, and both are knowledgeable of the possible uses of the property and neither are in a position to take advantage of the other.
What must I do to qualify for a general homestead exemption?
To qualify for the general homestead exemption you must:
Own the home on January 1;
Occupy the home as your principal residence on January 1;
AND file an exemption application with the Appraisal District
Applications are available on our website or by mail.
NOTE: All school districts must allow the general homestead exemption. However, all other taxing units have the option of allowing the general homestead exemption.
What if I am age 65 or older?
If you qualify for the over-65 or disability exemption: You may receive the over-65 or disability exemption immediately upon qualification by filing an application with our office. And you must apply before the first anniversary of your qualification date to receive the exemption for that year.
If you are the surviving spouse of someone who received the over-65 exemption, you can continue the exemption if you were 55 years old at the time of your spouse’s death and if the death occurred after December 1, 1987. This transfer is not automatic – you must apply.
NOTE: All school districts must allow an over-65 and disabled person exemption and a tax freeze ceiling. However, all other taxing units have the option of allowing the over-65 exemption and disabled person and/or a tax freeze ceiling.
Please be aware if you have made a physical improvement to your property such as adding a pool, additions to your home, etc., and you have an existing tax ceiling, your tax ceiling will increase.
Who adopts the tax rates?
The governing body of each taxing unit determines their tax rate for each year. The Appraisal District does not recommend, determine, or adopt tax rates. Please contact the appropriate taxing unit for questions or concerns related to their tax rate.