FAQ’s

Frequently Asked Questions

How to Present Your Case at an ARB Hearing: Homeowners Guide

How to Present Your Case at an ARB Hearing: Small Business Guide

WHEN SHOULD I EXPECT TO RECEIVE A NOTICE OF APPRAISED VALUE ?

YOU WILL RECEIVE AN APPRAISAL NOTICE IF YOU RENDERED YOUR PROPERTY OR THE OWNERSHIP OR VALUE HAS CHANGED.

WHY APPRAISAL DISTRICTS?

APPRAISAL DISTRICTS WERE ESTABLISHED BY THE 66TH LEGISLATURE IN 1979 TO REDUCE DUPLICATIONS OF EFFORT AND PROVIDE EQUAL AND UNIFORM PROPERTY VALUES (COMMONLY KNOWN AS PEVETO BILL). THIS REFORM WAS PARTIALLY A RESULT OF A 1974 LAWSUIT IN GRAYSON COUNTY. JUDGE DEE WALKER OF DALLAS ORDERED THE REAPPRAISAL OF ALL PROPERTY AT 100% OF MARKET VALUE.

WHAT IS THE LIBERTY CENTRAL APPRAISAL DISTRICT’S ROLE IN THE TAX SYSTEM?THERE ARE THREE MAIN PARTS TO THE PROPERTY TAX SYSTEM IN TEXAS:

  1. AN APPRAISAL DISTRICT IN EACH COUNTY SETS THE VALUE OF PROPERTY EACH YEAR;
  2. AN APPRAISAL REVIEW BOARD SETTLES DISAGREEMENTS BETWEEN PROPERTY OWNERS AND THE APPRAISAL DISTRICT ABOUT PROPERTY VALUES, EXEMPTIONS AND THEY ALSO MAKE DETERMINATIONS ON CHALLENGES INITIATED BY TAXING UNITS;
  3. LOCAL TAXING UNITS, WHICH INCLUDE THE COUNTY, CITY, SCHOOL DISTRICT AND OTHER SPECIAL DISTRICTS, DECIDE HOW MUCH MONEY THEY WILL SPEND. THIS, IN TURN, AFFECTS THE TOTAL AMOUNT OF TAXES THAT PROPERTY OWNERS MUST PAY.
WHY DID MY PROPERTY VALUE CHANGE?

WHEN AN AREA IS SELECTED FOR REAPPRAISAL, VALUE CHANGES MAY OCCUR FOR SEVERAL REASONS:

  1. THE CORRECTION OF THE DATA BASE, SUCH AS A CHANGE IN SQUARE FOOTAGE, A POOL NOT PREVIOUSLY ACCOUNTED FOR OR A CORRECTION OF PROPERTY CHARACTERISTICS;
  2. A VALUE MAY BE CHANGED FOR EQUALIZATION PURPOSES;
  3. SALES INFORMATION MAY INDICATE THE CURRENT APPRAISED VALUE IS HIGHER/LOWER THAN FAIR MARKET VALUE.
HOW DO I APPLY FOR HOMESTEAD EXEMPTIONS AND HOW MUCH ARE THEY WORTH?ONE APPLICATION FILED WITH THE APPRAISAL DISTRICT FULFILLS THE REQUIREMENTS FOR ALL APPLICABLE TAXING UNITS.

CLEVELAND ISD 25,000
DAYTON ISD 25,000
DEVERS ISD 25,000
HARDIN ISD 25,000
HULL-DAISETTA ISD 25,000
LIBERTY ISD 25,000
TARKINGTON ISD 25,000
CITY OF CLEVELAND 5,000
NAVIGATION-NORTH 20% OR 5,000 Whichever is greater
NAVIGATION-SOUTH 20% OR 5,000 Whichever is greater
HOW MUCH IS THE OVER-65 EXEMPTION WORTH?

 

LIBERTY COUNTY 25,000
HOSPITAL DISTRICT 1 25,000
NAVIGATION – NORTH 60,000
NAVIGATION – SOUTH 60,000
CLEVELAND ISD 13,000
DAYTON ISD 24,300
DEVERS ISD 16,000
HARDIN ISD 20,000
HULL-DAISETTA ISD 10,000
LIBERTY ISD 10,000
TARKINGTON ISD 13,000
CITY OF AMES 25,000
CITY OF CLEVELAND 10,000
CITY OF DAISETTA 10,000
CITY OF DAYTON 30,000
CITY OF DAYTON LAKES 25,000
CITY OF DEVERS 3,000
CITY OF HARDIN 0
CITY OF LIBERTY 10,000

DRAINAGE DISTRICTS

DR1 – OLD RIVER 25,000
DR2 – RAYWOOD 25,000
DR4 – DEVERS 25,000

EMERGENCY SERVICE DISTRICTS

ESD1 25,000
ESD2 0
ESD3 25,000
ESD7 0

WATER DISTRICTS

WD1-EASTGATE 25,000
WD5-LIBERTY 25,000
IS IT TRUE THAT ONCE I BECOME 65 YEARS OF AGE, I WILL NOT HAVE TO PAY ANY MORE TAXES?NO, THAT IS NOT NECESSARILY TRUE. THE AMOUNT OF THE EXEMPTIONS THAT ARE GRANTED BY EACH TAXING ENTITY IS SUBTRACTED FROM THE  MARKET  VALUE OF YOUR RESIDENCE AND THE TAXES ARE CALCULATED ON THAT “LOWER VALUE.” IN ADDITION, WHEN YOU TURN 65, YOUR TAXES FOR THE SCHOOL DISTRICT IN WHICH YOU RESIDE ARE FROZEN AT THE LEVEL ESTABLISHED DURING THE FIRST YEAR OF QUALIFICATION FOR THE OVER 65 OR DISABILITY EXEMPTION.
WHAT DOCUMENTATION DO I NEED TO APPLY FOR A DISABILITY EXEMPTION ON MY HOMESTEAD?NORMALLY, THE PROPERTY OWNER MUST BE ABLE TO QUALIFY FOR DISABILITY PAYMENTS THROUGH THE SOCIAL SECURITY ADMINISTRATION. THE DISTRICT NORMALLY REQUIRES A COPY OF YOUR BENEFITS AS PROOF OF QUALIFICATION.
WHY IS MY BUSINESS BEING TAXED WHEN I CLOSED IT IN JUNE OF THIS YEAR?ALL PROPERTY, INCLUDING BUSINESS PERSONAL PROPERTY, HAS A LIEN DATE OF  JANUARY 1ST. WE ARE REQUIRED TO ASSESS PROPERTY AS OF THAT DATE. THOSE TAXES ARE NOT PRORATED. THE BUSINESS IS ASSESSED FOR THE FULL YEAR.
IF I SELL MY FARM, DO I HAVE TO PAY AG ROLLBACK TAXES?IN MOST CASES NO. THE PERSON WHO CHANGES THE USE IS RESPONSIBLE FOR THE ROLLBACK TAXES. IF THE PROPERTY CONTINUES TO BE USED FOR FARMING PURPOSES, THERE WILL BE NO ROLLBACK. IT IS BECOMING MORE AND MORE COMMON FOR REAL ESTATE CONTRACTS TO ADDRESS WHO PAYS THE ROLLBACK TAXES. SOME CONTRACTS WE HAVE SEEN REQUIRE THE SELLER TO PAY.
WHY IS THE APPRAISAL DISTRICT TAXING ME FOR IMPROVEMENTS WHEN I HAVE NOT REMODELED OR ADDED ANYTHING TO MY PROPERTY IN YEARS?THE TERM IMPROVEMENT AS USED IN YOUR APPRAISAL NOTICE DOES NOT MEAN THAT YOUR PROPERTY HAS IMPROVED IN CONDITION OR THAT YOU HAVE ADDED ANYTHING NEW. AN IMPROVEMENT IS DEFINED BY SECTION 1.04(3) OF THE PROPERTY TAX CODE AS A BUILDING, STRUCTURE, FIXTURE , OR FENCE ERECTED OR AFFIXED TO LAND. ALSO, TRANSPORTABLE STRUCTURES DESIGNED FOR RESIDENTIAL OR BUSINESS PURPOSES ARE CONSIDERED IMPROVEMENTS. IMPROVEMENTS AS SHOWN ON YOUR APPRAISAL NOTICE REPRESENT THE APPRAISED VALUE OF ALL TAXABLE STRUCTURES OR FIXTURES LOCATED ON THE PROPERTY AS OF JANUARY 1.
AM I REQUIRED TO RENDER MY BUSINESS PERSONAL PROPERTY?YES, ACCORDING TO SEC. 22.01 (a) WHICH STATES”… A PERSON SHALL RENDER FOR TAXATION ALL TANGIBLE PERSONAL PROPERTY USED FOR THE PRODUCTION OF INCOME THAT HE OWNS OR THAT HE MANAGES AND CONTROLS AS A FIDUCIARY ON JANUARY 1.” RENDERING HELPS THE APPRAISER ARRIVE AT A MORE ACCURATE VALUE.
DO I HAVE TO RENDER MY BUSINESS PERSONAL PROPERTY EVERY YEAR?

YES. THE APPRAISER DOES NOT KNOW IF YOU SELL SOME OF YOUR ASSETS DURING THE PREVIOUS YEAR OR IF YOU ADD ANY NEW ASSETS. BY FILING YOUR RENDITION YOU LET HIM KNOW THE CURRENT STATUS OF YOUR BUSINESS WHICH HELPS THE APPRAISER ARRIVE AT A MORE ACCURATE VALUE FOR THAT YEAR.