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UNDERSTANDING THE PROPERTY TAX PROCESS
- Taxpayer’s Bill of Rights
- Taxpayer’s Remedies
- Property Tax Basics
- Property Tax Basics – Spanish
- What is an Appraisal District?
- Texas Property Tax Exemptions Brochure
- Entity Listing of State Mandated and Local Option Exemption – Full and Partial
- Exemption Codes and Descriptions
- The Collection Process
- Local Review: Texas Taxpayer Review and the ARB
- Appraisal Protests and Appeals Timeline Handout
To view the Texas Property Tax Code in its entirety visit the Texas Window on State Government Web site.
NOTICE OF APPRAISED VALUE
TAX RATES
LOW INCOME HOUSING – CAPITALIZATION RATE INFORMATION
Pursuant to Section 11.1825(r), Texas Property Tax Code, the McLennan County Appraisal District gives public notice of the capitalization rate utilized to value properties receiving exemptions under this section. Specifically, the chief appraiser must appraise the property using the income method, consider the restrictions on who may rent the property and the amount of rent to be charged. Rent restricted properties vary widely. These variations can have an effect on the valuation of the property. The McLennan County Appraisal District intends to apply the same capitalization rate to community housing development organizations (CHDOs) as used for all other rent restricted properties in McLennan County. An overall capitalization rate between 7.25% and 9.0% will be used to appraise these properties; although adjustments may be made on the individual characteristics of each property and the information provided to the chief appraiser as required under Section 11.182(d) and (g), Texas Property Tax Code.
ARBITRATION INFORMATION
SOAH INFORMATION
If the property value as determined by the ARB order is over $1 million, you may be able to file an appeal with SOAH. You may only appeal to SOAH if the appeal concerns the determination of the appraised or market value of the property under Tax Code Section 41.41(a)(1) or an unequal appraisal under Tax Code Section 41.41(a)(2). This option to appeal is applicable to determinations concerning real or personal property, other than industrial property.
To appeal an ARB order to SOAH, you must file a Notice of Appeal by Property Owner (PDF) with the chief appraiser of the appraisal district within 30 days of receiving the order of determination from the ARB. You must also file a $1,500 deposit with the chief appraiser within 90 days of receiving the order of determination.
As soon as practicable after receiving a Notice of Appeal by Property Owner (PDF), the chief appraiser must indicate, where appropriate, those entries in the records that are subject to the appeal. The appraisal district will forward the deposit and Notice of Appeal by Property Owner (PDF) to SOAH and request the appointment of a qualifed administrative law judge to hear the appeal. For more information on this process, visit the SOAH’s website.
PROPERTY TAX PRESENTATION
STATE PROPERTY TAX CODE
COMPTROLLER’S TAX RATES AND LEVIES
APPRAISAL DISTRICT DOCUMENTS
AGRICULTURAL RELATED POLICIES AND OTHER AGRICULTURAL INFORMATION
Taxes for the Year Agricultural Use Changes (Ag Rollback)
Tax Code Section 23.55 imposes rollback taxes – the difference between the property’s market value and its agricultural use value – for each of the five years preceding the year in which agricultural use of the property ends. In Bexar Appraisal District v. Sivage Investments, Ltd., the owner agreed that rollback taxes for the five years preceding the end of agricultural use were proper. The appeal arose, how ever, “from a dispute involving ad valorem taxes that were imposed for the year the use changed for property that previously qualified as open-space lands.” The court of appeals held in Sivage that Tax Code “section 23.55 does not authorize the district to reappraise the land at the higher market value for the year the change in use occurs.” Should you have questions about the Sivage case or the issue it addressed, please consult your attorney.
APPRAISAL REVIEW BOARD INFORMATION
Below is information that will help you understand the appraisal protest process. Should you decide to formally protest your current tax year appraised value, this information will help you prepare for your Appraisal Review Board (ARB) hearing.
- Submit Protest Online – Available for most residential properties April 10th – May 15th
- What to Expect at the ARB Hearing
- ARB Information about Evidence for Hearings
- ARB Hearing Evidence Request Form
- How to Present Your Case at an Appraisal Review Board (ARB) Hearing – Comptroller of Public Accounts
Residential Property
- Residential Appraisal Manual
- Residential Classing Manual
- Measuring a Residential Property Improvement Overview
- Residential Improvement Codes and Descriptions
- Residential Schedules and Matrices
Commercial Property
Business Personal Property
- Personal Property Appraisal Manual
- Personal Property Depreciation Schedule (revised using Comptrollers Schedule)
For additional helpful information, you may also wish to visit the links below:
