Updated Property Tax Information Now Available for Texas Taxpayers.
New and updated property tax information has just been compiled by Kendall 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 and appraisals, and has information for select groups,
such as disabled veterans and persons age 65 or older. “Whether you are a homeowner, business
owner, disabled veteran or taxpayer, it’s important you know your rights concerning the property tax
laws.” Said Jana Herrera, Chief Appraiser of the Kendall 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 information available 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 disabled veterans or surviving spouses and surviving children 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
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 or fatally injured in the line of duty.
Property Tax Exemptions – Non-profit organizations that meet statutory requirements may seek
property tax exemptions and must apply to their local 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 its local 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 – Normally, taxpayers receive a notice of appraised value from the appropriate local appraisal
district. The city, county, school districts and other local taxing units use the appraisal district’s value to
set property taxes for the coming year.
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 to request limited binding arbitration to
compel the ARB or chief appraiser to comply with a procedural requirement and 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 outcome of the ARB hearing.
Homestead Exemptions – 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 are submitted to the appropriate local
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 their local
appraisal district for an agricultural appraisal which may result in a lower appraisal of the land based on
production, versus market value.
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 deferral postpones the remaining taxes, with interest accruing at 8 percent per year
but does not cancel them.
Property Tax Deferral for Persons 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, 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 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 designated representatives.
Written agreements are required for notices and other documents to be delivered electronically instead
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 ARB.
Informal Meetings – Property owners can request an informal meeting with appraisal district staff to try
and resolve their disputes prior to attending ARB hearings. For more information about these programs,
contact Kendall Appraisal District at (830)249-8012 or requestinfo@kendallad.org. Information is also
available on the Comptroller’s Property Tax Assistance Division’s website at
comptroller.texas.gov/taxes/property-tax/.