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What is property tax?
Property taxes are local taxes. The property tax provides more tax dollars for local government services in Texas than any other source. Property taxes help pay for public schools, county roads, police, fire protection, water services, and other services. Local officials value your property, set your tax rates, and collect your taxes. Texas law governs how the process works.
The valuation or appraisal process, which is performed by the Loving County Appraisal District, serves to allocate the tax burden among property owners.
Local property taxes are based on tax rates set by the various local governments that levy a tax on the value of the property located within the county. Each taxing unit in Loving County sets its own tax rate.
What are my rights under the Texas Constitution?
The Texas State Constitution sets out five standards for the property tax.
- Taxation must be equal and uniform. All property must be valued and taxed in an equal and uniform manner. This provision, which is an equity standard, helps ensure that no single property or type of property pays more than its fair share of taxes.
- With some exceptions, all tangible property must be taxed on its January 1 market value. The exceptions include certain agricultural; timber; and recreational, park, and scenic land subject to special appraisal. A property’s market value is the price for which it would sell when both buyer and seller want the best price and neither is under pressure to buy or sell.
- All property is taxable unless exempted by federal or state law. An exemption excludes all or part of a property’s value from taxation.
- Property owners have a right to reasonable notice of increases in appraised property values.
- Each property in a given appraisal district must have one appraised value. An appraisal district’s boundaries generally follow the boundaries of the county in which it is located.
How does the system work?
There are three main parts to the property tax system in Texas:
- An appraisal district in each county sets the value of taxable property each year and administers exemptions. The chief appraiser is the appraisal district’s chief administrator and is responsible to a board of directors for the district’s operation.
- An appraisal review board (ARB) hears and rules on disagreements between property owners and the appraisal district about property values, exemptions, special appraisals, and other matters affecting property owners; they also make determinations on taxing unit challenges.
- Local taxing units decide how much money they will need each year to fund the services they will provide and adopt a budget. The units then set tax rates that will raise the revenue necessary to fund the budget.
This, in turn, determines the total amount of taxes property owners must pay.
The system has four stages:
- Valuing the taxable property – January 1 marks the beginning of property appraisal. What property is used for on January 1, market conditions, taxable situs (location) and who owns the property on that date determine whether the property is taxed, its value, qualifications for exemptions, and who is responsible for paying the taxes. Between January 1 and April 30, the appraisal district processes applications for tax exemptions, agricultural appraisals, and other tax relief.
- Protesting the value – Late June or early July, the ARB begins hearing protests from property owners who believe their property values are incorrect, or who feel they were improperly denied an exemption or other tax relief. The ARB is an independent board of citizens responsible for handling protests about the appraisal district’s work. When the ARB finishes its work, the chief appraiser gives each taxing unit a list of taxable property known as the appraisal roll.
- Adopting the tax rates – Usually in August or September, the elected officials of each taxing unit adopt tax rates for their operations and debt payments.
- Collecting the taxes – Tax collection starts in October 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. Taxing units may start legal action to collect unpaid property taxes once they become delinquent.
What is the taxpayer’s role?
You can play an effective role in the process if you know your rights, understand the remedies available to you, and fulfill your responsibilities as a property owner and taxpayer.
Know Your Rights:
- You have the right to equal and uniform tax appraisals. Your property value should be the same as that placed on other properties that are similar or comparable to yours.
- Unless your property qualifies for special appraisal, such as for agricultural land, you have the right to have it taxed on its January 1 market value.
- You have the right to receive all tax exemptions or other tax relief for which you apply and qualify.
- You have the right to notices of changes in your property value or exemptions.
- You have the right to know about a taxing unit’s proposed tax rate increase and have time to comment on it.
Understand Your Remedies:
- If you believe your property has been appraised for more than its January 1 market value, or if you were denied an exemption or agricultural appraisal, you may protest to the ARB. If you don’t agree with the ARB, you may take your case to SOAH, arbitration or district court.
- You may speak out at public hearings when your elected officials are deciding how to spend your tax money and setting the tax rate.
- You and your fellow taxpayers may limit major tax increase in an election to roll back or limit the tax rate.
Fulfill Your Responsibilities:
- You must apply for exemptions, agricultural appraisal, and other forms of tax relief before the deadlines.
- You must see that your property is listed correctly in the tax records with your correct name, address and property description. If your property is omitted from the records and escapes taxation, it becomes subject to a back assessment. In the event a back assessment occurs, it may cover up to three prior years in the case of real property (land and improvements), and up to two prior years for business personal property.
- If you own tangible personal property used for the production of income (business personal property), you must annually render it to the chief appraiser. Personal property which escapes taxation because of failure to render becomes subject to back assessment when discovered by the appraisal district. Penalties apply if you render late or fail to render.
- You must pay your taxes on time. Tax bills are usually mailed in October. If you do not receive a tax bill by year end contact the tax office to find out how much tax you owe and the reason you haven’t received a bill. You are still responsible to pay your taxes even if you do not receive a bill.
How are my taxes calculated and penalty and interest applied?
You can calculate the taxes due on your property by using the following formula:
taxable value (appraised value less exemption amount) x tax rate / 100 = tax amount due
Taxing units usually mail their tax bills in October. The normal delinquency date is February 1, but may be later depending on when the tax bill is mailed. The law allows you at least 21 days to pay after a tax bill is mailed to you. If your bill is mailed after January 10, the delinquency date is postponed. You have until the first day of the next month that will provide at least 21 days for paying the bill. So, if the taxing unit mails your bill on January 15, your taxes don’t become delinquent until March1.
Regular penalty charges may be as high as 12 percent, depending on how long the tax remains unpaid. Interest is charged at the rate of 1 percent per month, and interest continues to accrue as long as the tax remains delinquent. There may be an additional 20 percent penalty added if the taxing unit hires a private attorney to collect the taxes.
Texas law requires you to comply with tax payment requirements before delinquency if you plan to file motions with the ARB alleging failure of the appraisal district or ARB to send you a required notice, if you file a pre-delinquency motion asking correction of a substantial error (an over appraisal of at least 1/3), or if you plan to appeal an ARB determination to district court. In these instances, you must pay the amount of taxes due on the taxable value of the property that is not in dispute or the amount of taxes imposed on the property in the preceding year, whichever is greater.
How can I change my mailing address?
To protect the interest of property owners, it is LCAD's policy to require a written request to change a mailing address. You may deliver your request by:
- Mail to Loving CAD, PO Box 352, Mentone TX 79754;
- Email to cadclerk@co.loving.tx.us;
- Fax to (432) 253-3622; or
- In person to the district office at 114 W Collins Ave, Mentone TX 79754.
What do I do if the ownership does not reflect the current owner?
The LCAD uses deed records recorded in the Loving County Clerk's Office to correct or change ownership. If your ownership has not been corrected verify with the Loving County Clerk's Office (432) 309-9500 that your deed has been recorded. If it was recorded, contact our office (432) 377-2201 with the filing information so we can research and correct our ownership records.
What exemptions are available to homeowners?
General Residence Homestead • Age 65 or Older Exemption • Age 55 or Older Surviving Spouse • Disabled Person Exemption • Disabled Veteran or Survivor • 100% Disabled Veteran who received 100% Disabled Veteran's
Exemption or Surviving Spouse • Donated Residence Homestead of Partially Disabled Veteran or Surviving Spouse • Surviving Spouse of Member of Armed Services Killed or Fatally Injured in the Line of Duty • Surviving Spouse of First Responder Killed or Fatally Injured in the Line of Duty.
What is a homestead?
A homestead can be a separate structure or manufactured home located on owned or leased land, as long as the individual living in the home owns it. A homestead can include up to 20 acres, if the land is owned by the homeowner and used as a yard or for another purpose related to the residential use of the homestead.
How do I qualify for a homestead exemption?
In order to qualify for a Residence Homestead Exemption the property must be your principle residence and you may not claim another homestead on another piece of property.
When and where do I apply for a homestead exemption?
You may apply at the LCAD between January 1 and April 30 of the tax year. You may file a late homestead exemption application if you file it no later than two years after the date the taxes would have become delinquent. You can find an application in the Forms section of our website.
What documents must I include with my homestead exemption application?
The LCAD may not approve a residential homestead exemption unless the applicant includes a copy of his or her drivers license or state issued personal identification certificate. The address on the applicant's driver's license or state issued personal identification certificate must match the corresponding address on the Residence Homestead Exemption application; in certain cases, the chief appraiser may waive this requirement.
For age 65 or older or disabled person exemption if you are not specifically identified on a deed or other instrument recorded in the real property records as an owner of the residence homestead, you must provide an affidavit or other compelling evidence establishing the applicant's ownership of an interest in the homestead.
For a manufactured home to qualify for a residence homestead, the applicant must provide all the documentation for a residence homestead exemption and include a copy of the statement of ownership and location for the manufactured home issued by the Texas Department of Housing and Community Affairs showing that the applicant is the owner of the manufactured home; a copy of a purchase agreement contract, agreement, or other applicable payment receipt showing the applicant is the purchaser of the manufactured home; or a sworn affidavit by the applicant indicating that the applicant is the owner of the manufactured home, the seller of the manufactured home did not provide the applicant with a purchase contract or agreement, and the applicant could not locate the seller after making a good faith effort.
Heir Property is property owned by one or more individuals, where at least one owner claims the property as a residence homestead, and the property was acquired by will, transfer on death deed, or intestacy. An heir property owner not specifically identified as the residence homestead owner on a deed or other recorded instrument in the county where the property is located must provide an affidavit establishing ownership of interest in the property (See Comptroller website for form 50-114-A), a copy of the prior property owners death certificate, a copy of the property's most recent utility bill and a citation of any court record relating to the applicant's ownership of the property, if available.
Each heir property owner who occupies the property as a principal residence, other than the applicant, must provide an affidavit that authorizes the submission of this application (See Comptroller website for form 50-114-A)
If I live in a home that has multiple owners, can I qualify for the residence homestead exemption on the home?
If you are not the sole owner of the property to which the homestead exemption applies, one of these ownership situations may apply. If a married couple qualifies their property for residence homestead exemption, the spouses are treated as community property owners with 100 percent ownership for each spouse. If you inherited property, you may be eligible as an heir property owner to be considered the sole owner for the residence homestead exemption. If you have partial ownership but are not married or did not inherit property, the exemption amount is based on the interest you own.
Do I apply for a homestead annually?
No. Only a one-time application is required, unless by written notice, the chief appraiser requests the property owner to file a new application. A new application is required when a property owner's residence homestead is changed.
Am I eligible for additional exemptions when I turn 65?
Yes. Your residence homestead will qualify for additional exemption deductions, and you will receive a tax ceiling for residence homestead on your school taxes. If the appraisal district has proof of your age on file the exemption will be applied automatically. You should check with the district to ensure you receive your exemption.
What is a homestead tax ceiling?
A homestead tax ceiling is the amount of taxes you pay in the year that you qualified for the 65 and older or disabled person exemption and limits the amount of taxes you must pay on your residence. The school taxes on your residence cannot increase as long as you own and live in that home. If you improve your home (other than normal repairs and maintenance), your tax ceiling will adjust based on the added value of the new improvements to your property. For example, if you add a garage or room to your home after you establish a tax ceiling, the tax ceiling will increase based on the value of the new addition. The county, city or special district may adopt a tax ceiling.
If I move does the tax ceiling transfer to another home?
You may transfer the same percentage of school taxes paid to another qualified homestead in the state. If the county, city, or special district grants the limitation, you may transfer the same percentage of taxes paid to another qualified homestead within the same taxing unit. To transfer the tax ceiling you must qualify for an Age 65 or over or Disabled Person exemption at your previous residence and complete the Tax Ceiling Transfer form. A current Residence Homestead Exemption application must be completed for the new residence.
If I am disabled and over 65, can I claim both exemptions in the same year?
No. You may not claim both an Age 65 or Older and a Disabled Person exemption in the same tax year.
Are disabled veterans entitled to any property tax deductions?
Yes. You may qualify for a property tax deduction if you are a veteran who was disabled while serving with the U.S. Armed Forces or you are a surviving spouse or child (under 18 years of age or unmarried) of a disabled veteran. You must be a Texas resident and must provide documentation from the Veteran's Administration reflecting the percentage of your service-connected disability. The amount of the exemption depends on the percentage of the service-connected disability. This exemption may be applied to any one property owned by the veteran.
A disabled veteran who receives from the U.S. Department of Veteran Affairs 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability in entitled to an exemption from taxation of the total appraised value of the veteran's residence homestead. The surviving spouse is entitled to the same exemption if the surviving spouse has not remarried and the property was the residence homestead of the surviving spouse when the veteran died and it remains the residence homestead of the surviving spouse.
A disabled veteran who has a disability rating of less than 100 percent is entitled to an exemption of a percentage of the appraised value of the disabled veteran's residence homestead equal to the disability rating of the disabled veteran if the residence was donated to the disabled veteran by a charitable organization at no cost to the disabled veteran or at some cost to the disabled veteran in the form of cash payment, mortgage, or both in an aggregate amount that is not more than 50 percent of the good faith estimate of the market value of the residence homestead made by the charitable organization as of the date the donation is made. The surviving spouse is entitled to the same exemption if the surviving spouse has not remarried and the property was the residence homestead of the surviving spouse when the veteran died and it remains the residence homestead of the surviving spouse.
What property tax deductions are surviving spouses of members of the armed services killed or fatally injured in the line of duty entitled?
The surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services.
What property tax deductions are surviving spouses of first responders killed or fatally injured in the line of duty entitled?
The surviving spouse of a first responder who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse is an eligible survivor for purposes of Chapter 615, Government Code, as determined by the Employees Retirement System of Texas under that chapter and has not remarried since the death of the first responder.
How do I find out the value of my property?
The chief appraiser sends a detailed notice of appraised value to the property owner every year. The notice of appraised value contains a description of your property, its value, the exemptions, protest information and an estimate of taxes that may be owed. Property value information is also available on the WCAD website under the Search Our Data tab or at the district office.
When are Notices of Appraised Value mailed?
The current year notices are typically mailed in May of each year. Values on the website are updated after notices are mailed.
Why are you inspecting my property?
In order to make accurate appraisals on every property we have to visit them to ensure that the data used in making the appraisal is still correct. For instance, since we last visited your home the condition of the structure could have changed, the house could have been remodeled, a room could have been added, or an improvement could have been removed.
By state law the appraisal district must reappraise property in the county at least once every three years. WCAD reappraises all property in the county every year.
Why did my value change?
Value changes may occur for several reasons. Correction of the database, such as change in square footage, an amenity or structure not previously accounted for, or a correction of property characteristics may affect value. Sales information may indicate the current appraised value is lower/higher than fair market value.
What is an improvement?
An improvement is building, structure, fixture, or fence erected on or affixed to land; or a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily.
How does the appraisal district determine the value of my home?
Your home is measured, classified, and depreciated for condition and age. Mass appraisal procedures are then used to compare your home to similar homes that have recently sold in the market area to determine your value.
What is fair market value?
Fair market value means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
- Exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
- Both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use;
- Both the seller and the purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.
What is a homestead cap value?
Section 23.23 of the Texas Property Tax Code states that a residential homestead is limited to a 10 percent increase.
- Limitations take affect one year after you receive your homestead exemption.
- Limitations do not apply to new improvements added in appraisal year (additions, pools, garages).
- Limitations are removed when a property sells.
- Limitations will be shown on the Notice as “Capped Value”.
All granted exemptions are subtracted from the Capped Value instead of the Market Value. If there is a local option percentage it is subtracted from the Market Value.
Capped Value minus applicable exemptions equals Taxable Value. The Capped Value is not a lifetime limitation.
What am I entitled to protest?
A property owner is entitled to protest the following actions:
- determination of the appraised value of the owner’s property or; in the case of land valued under a special appraisal, such as open space or 1-d-1, determination of its appraised or market value;
- unequal appraisal of the owner’s property;
- inclusion of the owner’s property in the appraisal records;
- denial in whole or in part of a partial exemption;
- determination that the owner’s land does not qualify for special appraisal, such as open space or 1-d-1;
- denial, modification or assessment rating of a property qualified for a temporary exemption to damage by disaster;
- identification of the taxing units in which the owner’s property is taxable;
- determination that the property owner is the owner of the property;
- determination that a change in use of land appraised under special valuation has occurred; or
- any other action of the chief appraiser, appraisal district, or appraisal review board (ARB) that applies to and adversely affects the property owner.
How do I protest?
To protest a taxpayer must notify the appraisal district by the deadline shown on the Notice of Appraised Value. The deadline to file your protest is May 31 or 30 days from the Notice of Appraised Value whichever is later. If you did not receive a Notice of Appraised Value, you may still file a protest. A link to the Texas Comptroller protest form is available on our website or you may contact our office for a copy. In lieu of the protest form you may submit a letter. The letter must identify the protesting property owner, identify the property that is subject to the protest, and indicate in the letter an apparent dissatisfaction with some determination of the appraisal district.
You may meet with an appraiser, by phone or in person, to discuss your protested matter. If you and the appraiser agree on a resolution to your protest you will not have to appear before the ARB. If you and the appraiser cannot agree on a resolution to your protest you will be required to appear at the scheduled hearing and present your case to the ARB.
How will I be notified of my hearing?
The ARB must notify you 15 days before your hearing of the date, time, and place of the hearing. At least 14 days before the hearing, the appraisal district must send you a copy of Property Taxpayer Remedies; a copy of the ARB procedures; and a
statement of your right to inspect and obtain a copy of data, schedules, formulas, and any other information that the district plans to introduce at the hearing. You may require the ARB to deliver the notice of hearing by certified mail or email if you request it in your notice of protest.
How should I prepare for my hearing?
You should gather evidence which supports your view of the value of your property. This would include sales of comparable homes, purchase price of your home, photographs of your home showing conditions such as cracks, water damaged, and so forth. Your presentation should be direct, concise and honest. Stick to the facts and avoid discussing issues that do not have anything to do with the value of your property such as tax rates and the percent increase from one year to the next.
Do I need to appear in person?
You have four options: 1) you can appear in person; 2) you can appoint someone else to appear for you; 3) you can schedule a telephone conference call; or 4) you can file an affidavit stating your facts by mail.
What is the Appraisal Review Board (ARB)?
The ARB is a group of private citizens authorized by state law to resolve disputes between taxpayers and the appraisal districts. An ARB is established for each appraisal district in the State of Texas. ARB members are appointed by the local administrative district judge for two-year terms. Although the ARB is funded by the appraisal district, it is a separate authoritative body. No employees or officers of the appraisal district or the taxing units it serves may be a member of the ARB. The ARB must meet certain qualifications in order to serve. The ARB determines taxpayer protests and taxing unit challenges. The ARB’s decisions are binding only for the year in question. The ARB establishes Procedures and Rules that govern its operations.
Can anyone attend an ARB hearing?
Most ARB hearings are open to the public. The chief appraiser and property owner may agree to a closed hearing in order to submit evidence that is confidential in nature.
What is a rendition for Business Personal Property?
A rendition is a form that provides the appraisal district with the description, location, cost and acquisition dates for personal property that you own. The appraisal district uses the information to help estimate the market value of your property for taxation purposes.
Who must file a rendition?
Renditions must be filed by owners of tangible personal property that is used for the production of income and owners of tangible personal property on which an exemption has been cancelled or denied.
What types of property must be rendered?
Business owners are required by state law to render personal property that is used in a business or used to produce income. This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in process. You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, and other similar items. The owner's property is not taxable if the total value is under $2500.
When and where must the rendition be filed?
The last day to file your rendition is April 15. It must be postmarked by April 15 or hand delivered to the LCAD office by the close of business on April 15. A 30-day extension will be granted if requested in writing. You may mail your renditions to Loving County Appraisal District, PO Box 352, Mentone TX 79754.
Can I email or fax my rendition?
No. In order to be considered timely filed, your rendition must either be physically delivered to the district by the deadline, sent by postal mail service, or common courier. The rendition must bare a post office cancellation mark or common courier received stamp dated by the deadline for filing.
Is my information confidential?
Yes. Information contained in a rendition cannot be disclosed to third parties except in very limited circumstances. In addition, any estimate of value you provide is not admissible in proceedings other than a protest to the ARB or court proceedings related to penalties for failure to render. The final value we place on your property is public information, but your rendition is not.
What happens if I do not file a rendition or I file it late?
If you fail to file your rendition before the deadline or you do not file at all, a penalty equal to 10 percent of the amount of taxes ultimately imposed on the property will be levied against you. There is also a 50 percent penalty if a court finds you engaged in fraud or other actions with the intent to evade taxes.
How do I get more information or assistance?
You may browse the Loving County Appraisal District and/or the Texas Comptroller of Public Accounts websites for forms and general information, you may call the appraisal district at (432) 377-2201 of you may come by the district office at 114 W Collins Ave, Mentone TX.