PROPERTY TAX BENEFITS AND INFORMATION
A wide range of updated property tax information is available to assist property owners. It’s important for property owners to know their rights concerning property tax law. You can contact the Hays Central Appraisal District at [email protected] or (512) 268-2522.
A homestead is generally defined as the home and land used as the owner’s principal residence on Jan. 1 of the tax year. A homestead exemption reduces the appraised value of the home and, as a result, lowers property taxes. Applications can be submitted to the appraisal district office or can be filed online on the district’s website. File between Jan. 1 and April 30.
OVER-65 AND DISABLED HOMEOWNERS
The Texas Legislature allows many local government entities to grant 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, these homeowners may establish a tax ceiling. A taxpayer is not eligible for both over 65 and a disability exemption. The deadline for filing is April 30
PROPERTY TAX EXEMPTIONS FOR DISABLED VETERANS
The law provides partial exemptions for any property owned by disabled veterans or survivors of deceased disabled veterans. Another partial exemption is for 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 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 exemptions.
RENDERING TAXABLE PROPERTY
If a business owns tangible personal property that is used to produce income, the business must file a rendition with the 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. File between Jan. 1 and April 1.
Normally, taxpayers receive a notice of appraised value from the Hays Central Appraisal District. The city, county, school districts and other local taxing units will use the appraisal district’s value to set property taxes for the coming year.
PROPERTY TAXPAYER REMEDIES
A detailed publication that explains how to protest a property appraisal, issues the appraisal review board (ARB) can consider and what to expect during a protest hearing is available on the district’s website. It also discusses the options 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 determination of the ARB hearing.
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 ARB. For more information about these programs, contact Hays Central Appraisal District at [email protected] Information is also available on the Comptroller’s Property Tax Assistance Division’s website at comptroller.texas.gov/taxes/property-tax/. The typical deadline for filing a protest is May 15 or 30 days after a Notice is mailed.
Property owners who use land for agricultural purposes or wildlife management can be granted property tax relief on their land. Visit the appraisal district’s website for more information or to file an application online for agricultural appraisal which may result in a lower appraisal of the land based on production, versus market value. The deadline for filing is April 30
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 their local county 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 AGE 65 OR OLDER OR DISABLED OR DISABLED VETERAN HOMEOWNERS
Texans who are age 65 or older or disabled, as defined by law, or who qualify for a disabled veteran exemption 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, if the owner continues to own and live in the home. Interest accrues at 5 percent per year on the unpaid taxes. You may obtain a deferral affidavit at the appraisal district.
NOTICE OF AVAILABILITY OF ELECTRONIC COMMUNICATION
In appraisal districts located in counties with a population of more than 200,000 or that have authorized electronic communications, and that have implemented a system that allows such communications, chief appraisers and ARBs may communicate electronically through email or other media with property owners or their designees. Written agreements are required for notices and other documents to be delivered electronically instead of mailing.
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