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Tyler County Booster - Local News
Stories Added September 2010
Copyright 2010 - Polk Coun
ty Publishing Company

Deadline to protest tax appraisals approaching

Tyler County Booster

The Tyler County Appraisal District mailed appraised value notices last month to property owners of some 44,000 parcels in Tyler County. Total taxable value: 1 Billion, 366 Million, 568 Thousand, 441 dollars. For property owners the mailing of the notices means a deadline is rapidly approaching. Thirty days from the mailing of appraised value notices by the County Appraisal District is the limit to file a protest of value. In most instances, that date is September 27. The protest may be as simple as getting a numerical error in the value corrected, or as extensive as paying for a professional appraisal to present in a hearing. Simple protests can usually be handled by the Appraisal District staff. More complicated or extensive protests have a date and time set for the property owner to meet with the Appraisal Review Board (ARB) and submit evidence supporting the protest. The ARB hearing is more formal, with the Chief Appraiser providing cause for the property in question to be so valued, and the property owner who disagrees then presenting documentation substantiating the challenge to the appraisal district’s value. On a related subject, the appraised values are exemptions granted by various taxing entities. Beginning in 2004 state law allows a county, city or junior college district to limit taxes for homeowners who are disabled or 65 or older, commonly called a tax ceiling. As an alternative, at least 5 percent of the registered voters of the taxing unit may sign and submit a petition to call for an election to determine whether to establish a tax limitation. Once the taxing unit grants the limitation, it may not repeal or rescind the limitation. The tax code provides that a person may not receive an exemption for more than one residence homestead in the same year. To be effective for the current year, the governing body must have adopted the tax ceiling by July 1st, and the property owner must meet the qualifications as of January 1st. An option available to homeowners who are disabled or age 65 or older is a tax deferral, if they find themselves unable to pay their taxes. A surviving spouse aged 55 or older may retain the deferral once established. Provisions of tax law allow the homeowner to defer the collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien at any time, and do not have to wait for a first month of delinquency. It is important to note that a tax deferral only postpones paying the taxes; it doesn’t cancel them. Interest will accrue at 8 percent a year once the homestead’s taxes go delinquent. Once the home is no longer owned or lived in by the qualified individual or their surviving spouse who lived at the home when the spouse died, the taxing unit can then proceed to collect the taxes and interest owed. A homeowner who wants to get more information on tax deferral will need to discuss the matter with a representative of the appraisal district.

Polk County Publishing Company