2017 Property Tax Benefits and Information

PROPERTY TAX BENEFITS AND INFORMATION

HOMESTEAD EXEMPTIONS

The Texas Legislature and many local government entities have allowed for part of the value of a homestead to be exempt from taxation. If you have a homestead exemption there is no need to re-file unless requested. However, if you have purchased and occupied a different home before January 1, 2017 you will need to file for this exemption. If you have questions or need an application, you should contact us at the address or phone number listed below. The deadline for filing is April 30, 2017.

DISABLED VETERANS EXEMPTION

A Disabled Veteran Exemption is available to disabled veterans and their survivors. The amount of the exemption received varies with the extent of the disabilities, ranging from $5,000 to $12,000. This exemption is not required to be on your residence homestead, it may be applied to any property you own in the State of Texas, and you must be a Texas resident. Certain disabled veterans are eligible for a total exemption for their residence homestead. Documentation from the Department of Veterans Affairs (VA) must be submitted indicating (1) 100% disability compensation due to a service connected disability; and (2) a rating of 100% disabled or a determination of individual unemployability from the VA. Attach copy of your award letter or documentation from the VA to the application. The surviving spouse exemption of a qualifying 100% or unemployable disabled veteran became effective January 1, 2012. You may qualify for this exemption if you were married to a disabled veteran who qualified for an exemption under Tax Code 11.131 at the time of their death and: (1) you have not remarried since the death of the disabled veteran and (2) the property was your residence homestead when the disabled veteran died and remains your residence homestead.

OVER-65 AND DISABLED HOMEOWNERS

The Texas Legislature allows many local government entities to grant substantial tax relief for homeowners who are over 65 or disabled. A minimum of $10,000 value exemption is available from all school districts. In addition, over-65 homeowners may establish a school tax ceiling. A taxpayer is not eligible for­ both over 65 and a disability exemption.  The deadline for filing is April 30, 2017.

SPECIAL EXEMPTIONS

Tax relief is also available to a variety of organizations in the form of total exemption of their real and personal property for property tax purposes. Organizations that may be entitled to an exemption include non-profit cemeteries; charitable organizations; youth, spiritual, mental and physical development associations; religious organizations; veteran’s organizations; and certain schools and other non-profit organizations. There are strict guidelines for qualifying for these exemptions, and the qualifications vary according to the type of exemption you are applying for. Some exemptions require an annual application with the Appraisal District, while others, once granted, need not be reapplied for unless requested by the Appraisal District office. The deadline for these exemptions is April 30, 2017.

AGRICULTURAL-USE SPECIAL APPRAISAL

Land owners who are using their land for production of food or fiber may ­be entitled to receive a special appraisal on their land which is based on agriculture production. The land must have been utilized for farming or ranching for five of the last seven years and be currently devoted to agricultural use. If you have not been receiving agricultural appraisal on your land in the past and wish to apply, you may receive an application by contacting the Agricultural Department at the address listed below. The deadline for filing is April 30, 2017.

RENDITIONS

All property owners have the right to render their property to the Appraisal District. A rendition is a written document stating the name and address of the owner, the legal description of the property and may contain an estimate of the value. It should be submitted to the District after January 1 and not later than April 15. All business owners are required by law to report personal property that is used in that business to the Appraisal District. The Appraisal District uses the information you provide to appraise your property for taxation. If you fail to file a rendition or explanatory statement before the deadline or file an incomplete or false rendition, you could be assessed a 10% to 50% penalty on the amount of the taxes ultimately imposed on the property. The deadline for filing is April 15, 2017.

TAX DEFERRAL

If you are 65 years of age or older or disabled, you may postpone paying current and delinquent property taxes on your homestead by signing a tax deferral affidavit. Homeowners may postpone paying currently delinquent property taxes due on the appreciating value of their homestead by filing a tax deferral affidavit. For additional information contact the Appraisal District.

“FREEPORT” EXEMPTIONS

All business inventories which are held in the State of Texas for no more than 175 days may qualify for this exemption, this is a local option exemption determined by the taxing jurisdictions. If you own a business and feel you may qualify for this exemption contact the Business Personal Property Department at the phone number listed below.

 ELECTRONIC NOTICE

Section 1.085 of the Tax Code allows for a written agreement between a chief appraiser and owner/designated agent for electronic delivery of notices, renditions, application forms and completed applications. The chief appraiser may determine medium, format, content and method, other than notices required by Section 25.19, which are prescribed by Comptroller rule. A decision by the chief appraiser not to enter into agreements may not be the subject of an appraisal review board protest, lawsuit or complaint.

 

For further detail regarding any of the above information, please contact:

HAYS CENTRAL APPRAISAL DISTRICT

21001 IH 35 N KYLE, TEXAS  78640

(512) 268-2522 FAX (512) 268-1945

www.hayscad.com

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