On Homesteaded properties, the Assessed Value increases of 10% are mandatory per Tax Code 23.23 until the Assessed Value is equal to the Market Value.

Verify that the information included in the notice is correct. Review ownership and property details, confirm that mailing address and exemptions on property are correct. Exemptions applied for within the last 90 days may not be reflected.

Review the appraised market value. If you do not agree with the market value, you can file a protest (free of charge) before the protest deadline. Instructions are provided here and included in your Notice of Appraised Value.

https://www.wcad.org/online-protest-filing/

You can find current exemption information near the top, right corner of your notice.

Please be advised that exemptions applied for after January 1, 2025, may not reflect on your notice. Your application will be processed within 90 days of being received by the Appraisal District.

You may view your property page, accessed using the Property Search, and look for the Entities & Exemptions portion of the page to check if the exemption has been applied to your property.

Homestead cap info can be found on your Notice of Appraised Value, right under the grid containing values. Homestead caps are granted after the first full calendar year (January 1- December 31) you have owned and occupied your residence.

Example - If you moved into your home on March 3, 2023, you will be eligible for the Homestead cap beginning January 1, 2025.

More information about the cap is located on your Appraisal Notice, including a formula illustrating how the cap is calculated.

A residence homestead is capped from future assessed value increases of more than 10% per year from the date of the last assessed value, plus the value of any new improvements. Property additions such as an added pool, porch, or adding a detached garage may increase a properties market and assessed values.

Your cap is calculated using the following formula:

Total Market Value – Assessed Value = Homestead Cap Amount

For more information visit:

Texas Property Tax Code 23.23

Market Value - The price at which the property would reasonably transfer for, in cash or its equivalent, in a fair sale under prevailing market conditions. Per the Property Tax Code, all properties must be valued at market value as of January 1 of the year you are receiving your notice.

Assessed Value - The reduced value of your property after any qualifying limitation (such as a homestead exemption cap or a circuit breaker limitation) has been applied.

The Appraisal District is required to set the Market Value of property within the county each year, and the percent change from year to year is not limited. However, the Tax Code requires that the Assessed Value
is capped at a 10% increase from one year to the next for properties that received a Homestead Exemption on January 1^st of the prior year. If your opinion of market value is higher than the capped assessed value, there is no need to protest. Also, a lowered Market Value for any year does not influence the Market Value for next year.

Upon reading the Sales Comparable Grid that may have been provided with the notice, determine if your market value is higher than what you could have sold it for on January 1^st. If not, there is no need to protest. If so, try speaking with a realtor about receiving accurate sales; not just the lowest, but all
comparable sales. If these sales are not similar to the subject property in quality, size, age, attributes, neighborhood, and market level transaction, then WCAD Appraisers may not use these sales if others that are more similar are available.

For information on how to protest, review our guide to online protesting here:

https://www.wcad.org/online-protest-filing/

The Over-65 and Disability exemptions create a tax ceiling for your tax dollar amount paid to the school district, Williamson County, and to Williamson County Farm-To-Market/Road. This ceiling “freezes” your tax dollar amount paid to these entities at the tax dollar amount that was paid the year you qualified.

This does NOT freeze your market or assessed value. The tax ceilings created by these exemptions are not affected by market value increases, except where there are new improvements to the property.

Market conditions and other factors may change the market value of your property, resulting in fluctuations in the market and assessed value from year to year.

If you receive the Over-65 (11.13c) or Disability homestead exemption, your school taxes for this year will not be higher than they were for the year in which you first received the exemption, unless you have made improvements to the property. If you improved your property by remodeling or adding on, your school taxes may increase for new improvements. If you are the surviving spouse of a person who was 65 or older, or disabled at death, and you were 55 or older at the time of their death, you may retain the school tax freeze amount.

You can check your freeze amounts on your property details page by using our property search at:

https://search.wcad.org

Look for the Entities & Exemptions portion of the page:

There are many factors to consider when deciding to file a protest:

What value are you protesting?

Market value is the only value that can be protested. The taxable value of your home can only be lowered if the protest results in market value being adjusted below the assessed value.

​Do you have evidence to support your opinion of value?

Both the Appraisal District and the property owner supply evidence to support their opinion of values. Sales of properties comparable to yours can be obtained from a local realtor.

If you are protesting an exemption status or denial, familiarize yourself with the necessary qualifications.

Visit the Exemptions area of our Knowledge Base for more information.

The protest deadline is May 15, 2025.

Filing a protest is free and can be done online, by mail, or in person.

The best way to file a protest is to use our online appeal system. Online protests may qualify for early hearing scheduling.

Access the WCAD.org website prior to the indicated Protest Filing Deadline. Using your Quick Ref ID & Online Protest Passcode, select the ONLINE PROTESTS tab near the top of the page (further instruction included on our website).

If you are unable to resolve your protest online, the Appraisal Review Board (ARB) will mail you notification at least 15 days prior of the date, time, and place of your informal/formal hearing.

Keep in mind, the online appeal system is set up for protests related to Market Value. A protest for any other reason can be filed by submitting the form included in the envelope with your Notice of Appraised Value and returning to WCAD in the postage paid envelope, also included in your Notice packet.

After the Appraisal District certifies the appraisal roll by July 25^th, the information is sent to the taxing units, and the assessor collector.

In the weeks following, you may easily access information regarding your property taxes, including information regarding the amount of taxes that each entity that taxes your property will impose once the tax rate is adopted.

This information will be updated regularly during August and September as local elected officials propose and adopt the property tax rates.

To see updated information about your property tax rates, visit:

https://williamsonpropertytaxes.org/

Larry Gaddes - Williamson County Tax Assessor/Collector
904 S Main Street
Georgetown TX 78626-5829
☎️ 512-943-1601

Shay Luedeke - Bell County Tax Assessor/Collector
550 E 2^nd Avenue
Belton TX 76513-3203
☎️ 254-933-5318

DeAnne Fisher - Burnet County Tax Assessor/Collector
1701 E Polk Street, Suite 96
Burnet TX 78611-2756
☎️ 512-756-5494

David Matthijetz - Lee County Tax Assessor/Collector
898 E Richmond Street, Suite 103
Giddings TX 78942-4252
☎️ 979-542-2640

Melissa Fritz - Milam County Tax Assessor/Collector
806 N Crockett Avenue, Suite J
Cameron TX 76520-2524
☎️ 254-697-7017

For information on how to sign-up for email notifications regarding tax rate updates, visit:

https://www.wcad.org/data-base-update-sign-up/

Once a protest is filed with our office, you will be scheduled for a formal hearing before the ARB and will be sent a Notice of Hearing at least 15 days before your scheduled hearing date. You will have the opportunity to meet with an appraiser the day of your scheduled hearing to discuss value, get more information, and possibly come to an agreement without needing to go before the ARB. However, if you cannot come to an agreement with the appraiser, you will have the opportunity to go before the ARB and present your evidence and get a final determination from them.

For productive review tips, including examples of documentation to bring, please visit:

https://www.wcad.org/protest-procedures/

Beginning in 2020, the Texas Legislature allows Appraisal Districts to send notices from the Chief Appraiser electronically. Notices sent electronically include Notices of Appraised Value, eligibility for an exemption, grant, denial, cancellation, or other change in the status of an exemptions or exemption application.

Communication from the Appraisal Review Board, such as Notice of Hearing letters, Board orders, etc., will still be sent via U.S. Mail.

To request to receive electronic communication, the owner of record may submit an E-Communication request form at the following link. You must include your property’s unique Quick Ref ID(s). This can be found on the upper right-hand corner of your Notice of Appraised Value or by using the Property Search at the top of this webpage.

https://www.wcad.org/e-communication-request/

Under Section 23.231, Texas Property Tax Code, for the 2024, 2025, and 2026 tax years, the appraised value of real property other than a residence homestead for ad valorem tax purposes may not be increased by more than 20% each year, with certain exceptions. The appraised value of qualifying real property is limited to an increase of no more than 20% per year unless new improvements have been made. You must own the property for at least one full calendar year (January through December) before you are eligible for a 20% limitation. Properties already receiving an agriculture-use special appraisal and homestead exemption are not eligible.

The circuit breaker limitation provided under Section 23.231, Tax Code, expires December 31, 2026. Unless this expiration date is extended by the Texas Legislature, beginning in the 2027 tax year, the circuit breaker limitation provided under Section 23.231, Tax Code, will no longer be in effect and may result in an increase in ad valorem taxes imposed on real property previously subject to the limitation.

You are not required to apply to receive a circuit breaker limitation. The Appraisal District will automatically apply and calculate the limitation if applicable.

When viewing the top section (header) of 25.19 - Notice of Appraised Value, locate the box titled:

THESE ARE YOUR CURRENT EXEMPTIONS.

In the box below labeled Code you will find each exemption associated with your property.

If your land is receiving the AG Valuation, the letters AG will be located in that box along with the description Agricultural Use under Exemption Type.

AG applications are processed in the order they are received. The Texas Property Tax Code allows a 90-day application processing window.

Once your application has been processed you will receive a determination letter in the mail.

Production values can fluctuate annually and usually differ between agricultural uses. These values are calculated using a 5-year rolling average that considers the typical production income less expenses.

Production values can fluctuate annually and usually differ between agricultural uses. These values are calculated using a 5-year rolling average that considers the typical production income less expenses.

Any changes to the Market Value of AG Land will not result in a lower Assessed Value. An explanation of AG specific factors of the Assessed Value can be found below.

Structure/Improvement Market Value - market value on any building, structure, home, etc. that is erected on or affixed to the land.

Non-AG Land Market Value - land that does not qualify for AG Valuation and will be taxed at market value (Less Homesteaded Land subject to the Cap, if applicable).

Ag Land Market Value - The market value of the land (Less any Non-AG Land).

Total Market Value - The combined market value of all Structures/Improvements, Non-AG Land, and Ag Land.

AG Land Productivity Value - The production value of the land under AG Valuation.

Assessed Value - The dollar amount that taxes are calculated from. This includes all Structures/Improvements and Non-Ag Land, less any homestead cap that applies and the AG Valuation.

If the property owner does not agree with the Market Value of the Improvements and Non-AG Land, a protest may be warranted. The property owner should submit evidence opposing those Market Values.

Please note, any changes to the Market Value of AG Land will not result in a lower Assessed Value.