Texas Property Tax

Texas has no state property tax. Property taxes are locally assessed and locally administered: appraisal districts determine values, taxing units set rates and collect taxes, and an Appraisal Review Board hears disagreements between the two sides. This section explains each piece of that system and how they fit together.

• How property value is determined

  Market value as of January 1, mass appraisal, and the three appraisal approaches.

• Appraised value vs. taxable value

  Why the value on your notice and the value your taxes are based on are different numbers.

• What 'market value' means in Texas

  The statutory definition and what it does and does not cover.

• Exemptions

  Homestead, age 65 or older, disabled, and veteran exemptions, and the May 1 application deadline.

• Your property tax notice

  When you get a notice of appraised value and what must be on it.

• Appraisal district vs. taxing unit

  Who values your property versus who sets the tax rate and collects the tax.

• The Appraisal Review Board (ARB)

  The citizen board that hears protests and makes determinations for the tax year.

• Property owner rights

  Equal and uniform taxation, notice of increases, and the right to protest.

• The protest process

  Filing, the informal conference, the ARB hearing, evidence, and what follows an order.

• Texas property tax FAQ

  The questions this section is asked most often, answered in short form.

• Texas property value estimator

  See how an appraised value becomes a taxable value with the homestead exemption computed, and estimate the tax at your own rate.

Ready to look at your own situation? Start with the assessment checker, or go straight to your county's page: Harris County or Dallas County.