Texas Home & Property
Texas Property Taxes: The Complete Guide
Understand Texas property appraisals, exemptions, protests, local tax rates, special districts, payment deadlines, and the records homeowners should verify.
Last reviewed August 3, 2026. Educational guidance; verify current requirements with the official authority.
How the system works
Local appraisal districts determine taxable property values, while cities, counties, school districts and special districts adopt tax rates. Tax offices apply those rates to taxable values after exemptions.
The appraisal district does not set the tax rate, and a taxing unit does not independently decide the property appraisal. Understanding that split helps you contact the correct office.
The annual property-tax cycle
Appraisal notices generally arrive in spring, protests follow local deadlines, appraisal rolls are certified later in the year, taxing units adopt rates, and tax bills are commonly mailed in the fall.
- 1Review the appraisal notice and property characteristics.
- 2Confirm exemptions and ownership information.
- 3Compare the proposed value with relevant market evidence.
- 4File a timely protest when correction is needed.
- 5Review adopted rates and the final tax statement.
Taxable value and exemptions
Market value, appraised value and taxable value are related but are not always identical. Exemptions reduce taxable value for qualifying taxing units, and appraisal limitations may restrict annual growth after eligibility requirements are met.
A seller’s taxable value may not predict a buyer’s future bill because exemptions and capped values may not transfer.
Rates, MUDs and special districts
The combined rate for one address can include a school district, county, city, municipal utility district, emergency-services district, hospital district, college district and other units.
Use the exact parcel and official local records rather than a countywide average.
Payments and delinquency
Tax statements identify the collecting office, amount due and delinquency date. Penalties and interest can grow after delinquency, so owners who cannot pay should contact the collecting office promptly about available options.