New and updated property tax information has just been compiled by Shelby County Appraisal District and is available now to assist taxpayers. This property tax information is current and covers a wide range of topics, such as taxpayer remedies, exemptions, appraisals and is of value to select groups, such as disabled veterans and persons who are 65 years of age or older.
“Whether you are a homeowner, business owner, disabled veteran or a taxpayer, it’s important you know your rights concerning the property tax laws.” said Robert Pigg, chief appraiser of Shelby County Appraisal District. “You can contact us about any property tax issues with full confidence that we will provide you the most complete, accurate and up-to-date available information to assist you.”
This includes information about the following programs:
Property Tax Exemptions for Disabled Veterans - The law provides partial
exemptions for any property owned by veterans who are disabled, surviving spouses
and surviving children of deceased disabled veterans. This includes homesteads
donated to disabled veterans by charitable organizations at no cost or not more than 50
percent of the good faith estimate of the homestead’s market value to the disabled
veterans and their surviving spouses. The exemption amount is determined according
to percentage of service-connected disability. The law also provides a 100 percent
homestead exemption for 100 percent disabled veterans and their surviving spouses
and for surviving spouses of U.S. armed service members killed in action.
Property Tax Exemptions - Non-profit organizations that meet statutory requirements
may seek property tax exemptions and must apply to the appraisal district by a specific
date. Businesses that receive tax abatements granted by taxing units; ship inventory out
of Texas that may be eligible for the freeport exemption; store certain goods in transit in
warehouses that are moved within 175 days; construct, install or acquire pollution control
property; own and operate energy storage systems; convert landfill-generated gas; or
store offshore drilling equipment while not in use may also be eligible for statutory
Rendering Taxable Property - If a business owns tangible personal property that is
used to produce income, the business must file a rendition with its local county appraisal
district by a specified date. Personal property includes inventory and equipment used by
a business. Owners do not have to render exempt property such as church property or
an agriculture producer’s equipment used for farming.
Appraisal Notices - A Notice of Appraised Value is mailed to each taxpayer in mid May.
This is the taxpayer’s opportunity to check for any discrepancies in their value, property
description, address, exemptions, etc.
Property Taxpayer Remedies - This Comptroller publication explains in detail how to
protest a property appraisal, what issues the county appraisal review board (ARB) can
consider and what to expect during a protest hearing. The publication also discusses
the option of taking a taxpayer’s case to district court, the State Office of Administrative
Hearings or binding arbitration if the taxpayer is dissatisfied with the outcome of the ARB
Homestead Exemptions - A homestead is generally defined as the home and land
used as the owner’s principle residence on January 1 of the tax year. A homestead
exemption reduces the appraised value of the home and, as a result, lowers property
taxes. Applications are submitted to the appraisal district.
Productivity Appraisal - Property owners who use land for timberland production,
agricultural purposes or wildlife management can be granted property tax relief on their
land. They may apply to the appraisal district for an agricultural appraisal which may
result in a lower appraisal of the land based on how much the taxpayer produces, versus
what the land would sell for in the open market.
Residence Homestead Tax Deferral - Texas homeowners may postpone paying the
currently delinquent property taxes due on the appreciating value of their homes by filing
a tax deferral affidavit at the appraisal district. This tax relief allows homeowners to pay
the property taxes on 105 percent of the preceding year’s appraised value of their
homestead, plus the taxes on any new improvements to the homestead. The remaining
taxes are postponed, but not cancelled, with interest accruing at 8 percent per year.
Property Tax Deferral for Persons Age 65 or Older and Disabled Homeowners -
Texans who are 65 years of age or older, or who are disabled as defined by law, may
postpone paying current and delinquent property taxes on their homes by signing a tax
deferral affidavit. Once the affidavit is on file, taxes are deferred, but not cancelled, as
long as the owner continues to own and live in the home. Interest continues to accrue at
5 percent per year on the unpaid taxes. You may obtain a deferral affidavit at the
Notice of Availability of Electronic Communication - Chief appraisers of a county
appraisal district and appraisal review boards may communicate electronically through
email or other media with property owners or their designated representatives. Written
agreements are required for notices and other documents to be delivered electronically
in place of mailing.
Protesting Property Appraisal Values – Property owners who disagree with the
appraisal district’s appraisal of their property for local taxes or for any other action that
adversely affects them may protest their property value to the appraisal district’s
appraisal review board.
For more information about these programs, contact the Shelby County Appraisal District at
(936) 598-6171. More information is also available from the state Comptroller’s Property Tax
Assistance Division website at www.comptroller.texas.gov/taxes/property-tax/.