First Time Property Owners

Welcome to Williamson County, Texas! Laws and practices regarding property taxes vary from state to state. Understanding how the Texas property tax system works sooner rather than later may save you time and money.

Valuation

In Texas, real property, (land and improvements to the land, such as a building or a paved parking lot), is subject to ad valorem property taxes. “Ad valorem” means “according to value”, and taxing entities use your property’s value to calculate property taxes. The market value of the property (land and improvements) in each county is determined by Appraisal Districts such as Williamson Central Appraisal District (WCAD) by using generally accepted mass appraisal methods and techniques. These methods and techniques help us to value large numbers of properties and help to make valuation more equal and uniform.

In Texas, property is required by law to be valued at 100% of market value as of January 1 of the given year. In addition to being used for taxation, the values are also tested for accuracy by the State Comptroller’s Office on a biennial basis. The results of these tests can affect a school district’s funding from the State. Detailed information about WCAD’s appraisal methodologies can be found on the District’s website at WCAD.org.

Exemptions

Exemptions can provide reductions in taxes and protection from increasing values or tax rates. Exemption requirements are regulated by state law, but Appraisal Districts are responsible for reviewing exemption applications and administering the exemptions that are approved. The most common exemptions are those for a property owner’s primary residence (general residence homestead, over-65, disabled persons, disabled veterans), and religious and charitable organizations exemptions. Additional exemption information can be found at https://support.wcad.org/portal/en/kb/articles/tips

Rights

Taxpayers have specific rights and remedies available to them. For example, you have the right to receive exemptions or other tax relief for which you qualify and apply timely. You also have the right to voice your opinions at open public meetings about proposed tax rates and to ask questions of the governing body responsible for setting tax rates.

Remedies

Taxpayers are guaranteed certain remedies under the property tax system. If you believe your property value is too high, or if denied an exemption, you may file a protest during the specified time frame, as indicated on property owner’s annual appraisal notice. Several options exist for protesting property values. You may protest online, by mail, or in person. If you are unable to reach a resolution online or at a meeting with an appraiser, you will be scheduled for a hearing with the Appraisal Review Board (ARB) to resolve the protest. If you are still dissatisfied with the outcome after it has been reviewed by the ARB, other legal options are available.

Responsibilities

Exemptions are not automatic. It is the property owner’s responsibility to file an application before the deadline. Please visit our website https://www.wcad.org/online-exemption-information/ to expedite your homestead exemption filing and processing time.

If you are a business owner, you are required to report, or render, taxable business personal property to the Appraisal District, unless the combined total is less than $2,500. Please use our online services to file your rendition at https://www.wcad.org/online-business-personal-property-renditions/.

Property owners should advise WCAD if their property is not listed correctly on local tax records and provide the correct name, current address, and property description or attributes. This is especially important to remember in the event of a death, divorce, and other events that may trigger a change in ownership. Updated ownership information may be submitted to Records@wcad.org and mailing address information can be updated online at https://www.wcad.org/change-of-address-request/.

A full explanation of these rights, remedies, and responsibilities is available on the Texas State Comptroller’s website at https://comptroller.texas.gov.

Tax Information

Appraisal Districts determine a property’s value, but they do not determine your tax amount. Tax rates are set by local government entities and each county has an assessor-collector, or tax office, to handle assessment and collections. Once the Chief Appraiser certifies the appraisal roll to the taxing jurisdictions, these local government entities then hold public meetings to set the tax rate upon which the amount of property tax you owe is calculated. You may visit https://www.wcad.org/common-misconceptions/ for additional information or https://williamsonpropertytaxes.org to see when entity meetings are being held, or to communicate with entity representatives online.

Most taxing jurisdictions are required to publish a notice in a local newspaper regarding proposed tax rates and must allow public discussion prior to adopting tax rates. For more information about Williamson County tax assessments and payments, visit the Tax Assessor Collector’s website at https://tax.wilco.org/

Educational Outreach

With more than 240,000 parcels and over 100 taxing jurisdictions in Williamson County, the county has been recognized for its rapid growth in the past decade. During that time WCAD has been grouped with other metropolitan Appraisal Districts in the state. The District’s administrative staff is available to meet with civic, neighborhood and professional groups to explain our state-mandated duties and to help the public understand the property tax process and the options available to reduce their property tax burden.

Database of Property Tax Related Information

The Chief Appraiser will create and maintain a property tax database website that is available to the public and searchable by record number, property address or owner name. The Chief Appraiser will continually update the preliminary data and revised data. This website contains information from officers and employees of the taxing units in the CAD, the property’s market value, taxable value, taxing units, and proposed tax rate. It will also list the date, time, and location of the public hearings for the governing bodies at which the tax rate will be adopted. This database allows the property owners to electronically complete and submit a form to a taxing unit on whether the tax rate proposed by the governing body should be adopted. You may visit this website at https://williamsonpropertytaxes.org

Key Dates

*New Legislation SB 8* – Prorated Homestead Exemption – A person who acquires property after January 1^st and has a current Texas ID or Texas Driver License matching property address, may qualify for a general residence homestead exemption for the applicable portion of that tax year, immediately upon owning and occupying the property as their principal residence, if the preceding owner did not receive the exemption for that tax year. A prorated homestead exemption is considered to have qualified for the homestead exemption as of January 1^st of the following year.

Over 65 or disability homestead exemption applications may be filed the year the applicant becomes 65 or meets the Social Security requirements for total disability. 100% disabled veteran’s homestead exemption may be filed the year the veteran meets the requirements for the exemption.

April 15 – Last day for business property owners to file renditions or request an extension to May 15.

April 30 – Optional early deadline for filing protests to the Appraisal Review Board for residence homesteads; however, protests may be filed without penalty until May 15, or within 30 days of the date a notice of appraised value is mailed to the property owner.

• Last day to apply for many types of exemptions.
• Last day to apply for agricultural or wildlife productivity appraisal.

May 15 – Deadline for filing protests to the Appraisal Review Board (or by the 30^th day after a notice of appraised value is mailed to the property owner, whichever date is later.)

October 1-31 – Tax bills are usually mailed during this month.

January 31 of following year – Last day to pay property taxes without penalty and interest.

If a deadline falls on a weekend or legal holiday, the last day to file is automatically  extended to the next business day.