Texas Appraisal Districts
Guide to a Lower Texas Property Tax
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Texas Property Tax

Property Tax

Section Talking Points

  • The Texas Property Tax
  • The Property Tax Year
  • Texas Constitution Basic Rules
  • Property Tax Frequent Questions

Property Tax Overview
Texas property tax is a local tax that is assessed by the county appraisal district. It is collected locally and used locally by the various county appraisal district taxing units. Taxing units consist of cities, schools, hospitals, water districts, and special districts. The local property taxes pay for public schools, hospitals, city and county roads, police and fire protection, and other local services. The state of Texas does not receive any benefit from the property tax.

The Property Tax Year
The property tax year has four stages: appraise and assess the taxable property, protest the appraised value, adopt the tax rate, and collect the taxes.

  • Each county appraisal district estimates the property's market value as of January 1st.
  • The appraisal review board begins hearing protests around mid May.
  • Each taxing unit adoptes its tax rates for their operations in August or September.
  • The county assessor-collector sends property tax bills in October. Property taxpayers have until the following January 31st to pay their taxes. Penalties and interest begin February 1st.

Texas Constitution Basic Rules
Go to our Texas Constitution section for the Texas Constitution's basic rules on the Texas property tax.

Property Tax Frequent Questions
Go to ou
r Frequent Questions section for answers.

Related Subjects

County Appraisal District Guide
Appraisal Districts
Bexar County Appraisal District
Brazoria County Appraisal District
Collin County Appraisal District
Dallas County Appraisal District
Denton County Appraisal District
Fort Bend County Appraisal District
Galveston County Appraisal District
Harris County Appraisal District
Montgomery County Appraisal District
Tarrant County Appraisal District
Travis County Appraisal District
Williamson County Appraisal District
Appraisal District Guide
Texas Property Tax
Personal Property Tax
Texas Homestead Exemption
Property Tax Exemption
Property Tax Protest