How Property Taxes are Calculated in Texas?

A notebook labeled 'PROPERTY TAXES' next to US dollar bills, a calculator, a pen, and a compass on a wooden table background.

Texas, the Lone Star State, is known for its vast landscapes, diverse population, and unique tax system. One of the most significant aspects of this system is the property tax. Without a state income tax, Texas relies heavily on property taxes to fund essential services like schools, roads, and public safety. This article aims to provide a comprehensive understanding of how these taxes are calculated and what every homeowner should know.

The Appraisal Process

Market Value


The foundation of Texas property tax lies in the concept of ‘market value.’ It’s the price a property would fetch if sold under prevailing market conditions. This isn’t a hypothetical or arbitrary number; it’s grounded in the reality of the
property market in Texas. It’s essential to note that Texas does not have a state property tax. Instead, local taxing units, such as the county or city, determine these rates based on their needs.

Role of the County Appraisal District and the Comptroller’s Office


The county appraisal district (CAD) plays a pivotal role in determining a property’s market value. Every year, as the calendar turns to January 1, the CAD assesses the value of every taxable property in the county. While the CAD is responsible for the appraisal, the
Comptroller’s Property Tax Assistance Division offers valuable resources and services related to property tax assistance.

They consider various factors:

  • Size: Typically, larger properties are appraised at higher market values.
  • Location: Properties in prime locales, such as those proximate to educational institutions, shopping centers, or recreational facilities, often fetch higher valuations.
  • Condition: The state of a property—its upkeep, wear and tear—affects its value. A well-maintained home generally holds a higher market value.
  • Improvements or Changes: Significant renovations, extensions, or modifications can uplift a property’s value, reflecting in its appraisal.

Setting the Tax Rate

Explanation of Taxing Entities

Property tax rate determination is a collective effort. Multiple local governmental bodies, such as city councils, school districts, and utility districts, play a part. Each entity, after reviewing its budgetary requirements and the aggregate value of properties under its purview, sets a specific rate.

Determining the Tax Rate

Post the comprehensive property appraisal by the CAD, local taxing units convene to establish their tax rates. This rate, articulated as a percentage, is then applied to each property’s assessed value. For illustrative purposes, consider a property appraised at $200,000. With a combined tax rate of 2%, the resultant property tax stands at $4,000.

Calculating Your Property Tax Bill

Every October, Texas homeowners receive their property tax bill. This isn’t just a random number; it’s a culmination of the appraisal process and the set tax rates. The bill details:

  • Total Tax Rate: The combined rate of all taxing entities.
  • Appraised Value: The market value of the property as determined by the CAD.
  • Exemptions: Pertinent deductions from the taxable amount, with homestead exemptions being a notable one.
  • Total Due: The final amount the homeowner owes.

Opportunities to Reduce Property Tax

Nobody fancies overpaying. In acknowledgment of this sentiment, Texas extends multiple provisions for homeowners to ensure they’re taxed fairly.

Protesting the Appraised Value


If a homeowner believes their property’s appraised value is too high, they can file a protest with the CAD. This isn’t just a formality; it’s a legitimate process where homeowners can present evidence, like recent sales data or appraisal reports, to support their claim. The Comptroller’s office provides resources on how homeowners and small businesses can protest to their Appraisal Review Board (ARB).

Hiring Expertise

Property taxation, with its layers and nuances, can be labyrinthine for many. Fortunately, there are specialized firms adept at navigating these complexities. Engaging such firms can provide homeowners with insights, advice, and representation, maximizing their chances of achieving a favorable appraisal review.

FAQs on Texas Property Tax System

1. Why are property taxes so high in Texas?

 Texas doesn’t have a state income tax. As a result, local governments rely heavily on property taxes to fund essential services.

2. What are the sales tax rates in Texas?

Properties are appraised annually, with the market value determined as of January 1 each year.

3. Can I appeal my property tax appraisal?

Yes, homeowners have the right to protest their property’s appraised value if they believe it’s too high.

4. What exemptions are available for Texas homeowners?

Texas offers several exemptions, with the homestead exemption being the most common. This exemption reduces the taxable value of a property, leading to lower taxes.

5. When are property taxes due in Texas?

Property tax bills are mailed in October and are due immediately upon receipt. However, homeowners have until January 31 to pay without incurring penalties.

Understanding Texas property taxes can be a challenge, especially for new homeowners or those unfamiliar with the nuances of the system. However, understanding your property tax obligations and seeking assistance when needed is crucial for financial planning and ensuring you’re not overpaying.

If you’re feeling overwhelmed or uncertain about your property tax appraisal, the team at Melton and Melton is here to help. With years of experience and expertise in Texas property tax regulations, our tax specialists can provide invaluable guidance, ensuring you’re fully informed and paying a fair amount. Don’t go it alone—contact Melton and Melton today for comprehensive assistance with all your Texas property tax needs.