“Understanding the Role of the Polk County Tax Assessor-Collector” was the name of the program recently presented to the Rotary Club of Livingston by Polk County Tax Assessor-Collector Tatum White.
The core duties are property tax collection, calculating property tax rates, assisting with tax foreclosures, motor vehicle services and title transfers and collecting sales tax, registration fees and title fees.
The responsibilities regarding 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; and processing tax payments and maintaining financial records of collections.
Explaining where your property tax dollars go, White said the largest portion goes to public schools to support teacher salaries, student programs, school maintenance and transportation. The remainder goes to county government to fund law enforcement, county employees, court systems, social services, public health, and roads and bridges.
However, 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, she said.
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 reviewed homestead and other property tax exemptions which 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.
To be eligible for these exemptions, you must own the property, the property must be your principal residence and you cannot claim a homestead exemption on other property in or outside Texas, she said. Applications for the exemptions should be submitted by April 30 of the tax year.
White addressed some of the common misconceptions about her office:
