OVERVIEW
Property taxes are local taxes that provide the largest source of money local governments use to pay for schools, streets, roads, police, fire protection and many other services. Texas law establishes the process followed by local officials in determining the value for property, ensuring that values are equal and uniform, setting tax rates and collecting taxes.
One of the primary responsibilities of the Tax Assessor-Collector is to levy, collect and disburse property taxes. The Jefferson County Tax Assessor-Collector’s Office maintains approximately 149,000 tax accounts and collects property taxes for 28 taxing entities including Jefferson County.
How Property Tax is Determined
The Jefferson Central Appraisal District establishes values and grants exemptions and certifies the appraisal roll to the Tax Assessor-Collector. For questions regarding Value or Exemptions, please contact the Jefferson Central Appraisal District at 409-840-9944, 409-727-4611, or visit the website at www.jcad.org.
The Governing Body of each Taxing Unit sets the tax rate and submits the rates to the Tax Assessor-Collector. Find Governing Body contact information here.
The Tax Assessor-Collector will create the certified tax roll and levy taxes each year.
Sample Calculation
| Appraised Value: | $100,000 | ||
| Less 20% optional exemption (100,000 x 20%) | – | 20,000 | |
| Less state-mandated general homestead | – | 25,000 | |
| Equals Taxable Value | = | $55,000 | |
| X Tax Rate per $100/value ($1.30/100) | X | 0.013 | |
| Equals Taxes Due | = | $715.00 | |
The Texas State Comptroller’s Office provides a comprehensive overview of this process, entitled Property Tax Basics.
This document details the four phases of the annual property tax levy:
- Appraisal or property valuation (including responsibilities of the Appraisal District and exemptions available to reduce property taxes);
- Equalization or value protests;
- Taxation or adopting budgets and setting tax rates (aka the “assessment” phase); and
- Collection or payment from taxpayers (including payment deadlines, deferring payments and consequences of failure to pay).
Visit the Comptroller website at https://comptroller.texas.gov/taxes/property-tax/ for more information.