“Understanding the Role of the Polk County Tax Assessor-Collector – The Duties, Misconceptions and Key Differences” was the program presented for the Livingston Lions Club May 28 by Polk County Tax Assessor-Collector Tatum White.
She explained that the tax assessor-collector is an elected official that serves a four-year term, operates under Texas law and local regulations and works closely with other county departments and the public.
The core duties, she said, are property tax collection; calculating property tax rates; assisting with tax foreclosures; motor vehicle services and title transfers; collection of sales tax, registration fees and title fees; and beer, wine and liquor permits.
The responsibilities in detail for property tax collection include: sending out property tax statements and collecting property taxes on behalf of the county, cities, school districts and other taxing entities; distributing tax revenue to entities; maintaining tax records; issuing tax certificates; processing tax payments and maintaining financial records of collections; and providing public support.
As for where your property taxes go, White said the largest portion goes to public schools.
“Most of your property tax goes to your local independent school district to support teacher salaries, student programs, school maintenance and transportation.”
She said the remainder goes to county government, road and bridge funds and cities and towns if within a municipality.
“It covers law enforcement, county employees, court systems, emergency services, public health and administrative services. It funds the construction and maintenance of county roads, bridges and transportation infrastructure. If your property is inside a city like Corrigan, Goodrich or Onalaska, a portion goes to the city for police, parks, utilities and city administration.
“Each entity sets its own tax rate – called a levy – which is then applied to the assessed value of your property. The Polk County tax assessor-collector does not set tax rates but is responsible for billing and collecting taxes for all these entities,” White said.
Reviewing payment deadlines, she said Jan. 31 is the primary deadline to pay your property taxes without incurring penalties and interest and that if Jan. 31 falls on a weekend, the deadline shifts to the following Monday.
White said that Texas offers options to pay property taxes in installments, particularly for those with homestead exemptions such as over 65, disabled and disabled veterans. Deadlines for these vary, depending on the specific plan and exemptions. For example, a quarter-payment plan might have deadlines on Jan. 31, March 31, May 31 and July 31.
Taxes become delinquent on Feb. 1 if not paid by the Jan. 31 deadline. Penalties and interest begin to accrue on delinquent taxes from this date.
White said that other important dates are Oct. 1, May 15 and July 1. Tax statements are generally mailed out around Oct. 1 as the tax collection period typically begins on Oct. 1. May 15 is a common deadline for filing property tax protests with your county’s appraisal district. Additional penalties, potentially including attorney fees, can be added to delinquent tax bills on July 1.
She said the responsibilities in detail for motor vehicle services and title transfers include: agent for Texas Department of Motor Vehicles; title transfers when buying or selling a vehicle; collecting and remitting local motor vehicle-related sales taxes; vehicle registration and renewals; issuing specialty plates; disabled placard services; temporary permits; and address and ownership changes.
As for common misconceptions, White offered the following:
Reviewing the homestead and other property tax exemptions, White said these include: general residence homestead exemption; over 65 or disabled persons; disabled veterans; surviving spouses of first responders or military killed in action; and temporary disaster exemptions.
The eligibility requirements are that you must own the property, the property must be your principal residence, and you cannot claim a homestead exemption on another property in or outside Texas.
To apply, download Form 50-114 from the Polk Central Appraisal District website or pick it up in person. Fill out the application, ensuring all information is accurate. Send the completed form to the Polk Central Appraisal District by mail, in person, or online the website which is polkcad.org.
Applications should be submitted by April 30 of the tax year. While late applications may be accepted up to two years after the delinquency date, timely submission ensures prompt benefits, she said.
“If you have not applied for your homestead exemption, you really should. It will save you a lot of money on your property taxes,” White said.
