Frequently Asked Questions
Each year, the tax rates adopted by each of the local taxing entities (city, school, county, etc…) are multiplied by the taxable value of the property (less any exemptions) as determined by the Central Appraisal District. This process determines the amount of local property taxes due for each property the Johnson County Tax Office collects for and generates the tax statements that are sent.
The governing body (city council, school board, etc…) of each local taxing entity decides what its tax rate will be each year. They decide what services they will provide in the coming year and how much money they will need to meet their budget. Each taxing entity adopts a tax rate that when applied to the taxable value of all the properties located within its boundaries will raise the needed tax dollars. State law provides the process and requirements each local taxing entity must follow to adopt the tax rate each year.
In Texas, the Central Appraisal District of each county is responsible for determining the value of all taxable property that is located within the boundary of the county. The Central Appraisal District begins the appraisal process each January 1, and determines the value of property as it exists on January 1.
The Central Appraisal District sends out notices of appraised value usually around April and May to inform property owners if their property value for the upcoming tax year has increased over the previous year. If you disagree with this value, under new legislation starting January 1, 2018, you have until May 15 or no later than 30 days from the date the notice was mailed (whichever is later) to file a protest with the Appraisal Review Board. For 2017 and prior years, the deadline was the later of 30 days after the mailing of the appraisal notice or May 1 (residence homesteads)/June 1 (other property). The notice of appraised value will explain how you can file a protest with the Appraisal Review Board and will also include a protest form. Most Central Appraisal Districts will also informally review your protest with you to try to resolve your concerns. After the regular protest period, the option of a 25.25(d) one third over value protest may be filed prior to the taxes becoming delinquent, however, if the value is reduced, a 10% penalty would apply.
The Appraisal District of the county where the property is located will need to be notified in writing of any change of mailing address. The Tax Code requires that the Tax Office mail to the address provided by the Appraisal District.
The Central Appraisal District determines ownership of property for tax purposes and is who you will want to contact so they can make a correction with the new owner’s information.
If a mortgage company is paying, they must request the tax information regarding your account from the tax office each year. If you receive a tax statement that should go to your mortgage company, you will need to forward it to them so they can make payment before the deadline.
Yes, the property owner can request the mailing address be changed by contacting the Central Appraisal District where the property is located.
Tax statements are normally mailed on or about October each year and are due on receipt. January 31 of each year is the last day to pay without penalty and interest. Taxes are delinquent on February 1 of each year and subject to penalty and interest. If January 31 falls on a weekend or a legal state or national holiday, payment is considered timely if it is made on the next business day.
Absolutely, just make sure to include all of the stubs from the bottom part of the statements or provide the account numbers you are paying so we know all of the accounts to correctly apply the payment.
Yes, if you mail your payment by regular first-class mail and it is properly addressed with postage prepaid, the post office cancellation mark is considered the date of payment. As long as the envelope has a Post Office cancellation mark of January 31 or prior, payment will be posted for January even though it may be received in February. If it is near the day of the deadline, you may want to take the
envelope inside the post office to ensure it is post marked before February 1. If payment is made by common carrier, such as Federal Express, the tax office will look at the receipt date to determine timeliness. For payments scheduled through your personal bank, we
recommend scheduling your payment sufficiently in advance of the delinquency date to allow adequate time for your financial institution to process your request and make payment prior to the deadline.
State law provides that failure to send or receive a tax bill does not affect the validity of the tax, penalty or interest, the delinquency date, the existence of a tax lien or any procedure instituted to collect the tax. Property owners are charged with the responsibility to know that property taxes are due each year and have the responsibility to check with the Tax Office if they do not receive a tax bill.
Factoring in the cost of printing and postage, the Johnson County Tax Office in the normal course of business does not send out tax statements with a total levy amount due of less than $1.00 in an effort to save taxpayer money. According to the Texas Property Tax Code, if a tax statement is not mailed for this reason, penalty and interest does not apply. Once the total amount of taxes due reaches $15.00 for all tax years, a tax statement is sent with a period of time to pay without penalty and interest.
Yes, we do accept partial payments. Penalty and interest are incurred only on the portion of the tax that remains unpaid.
Click here for our property tax method of payment options: ( use the link http://www.johnsoncountytaxoffice.org/paymentoptions.asp )
How do installment payments work if I have an over 65 exemption, disabled or disabled veteran exemption?
Property owners who qualify for an over 65 exemption, a disabled exemption, or a disabled veteran’s exemption have the option to pay their current taxes due on their home in four installments. You must pay at least one-fourth of the total tax amount due before the February 1 delinquency date. Please note on your payment that you are paying your taxes in installments. The second quarter payment is due by March 31, the third quarter payment is due by May 31 and the last quarter payment is due by July 31. If an installment payment is missed, there is a six percent penalty and also interest at one percent for each month it is delinquent. If the first installment payment is missed (before February 1), you can still make the remaining three installment payments if the first payment is made before March 1. Penalty and interest would apply for the first payment but not the remaining three if they are made on time.
An exemption will remove part of the value of your property from taxation and as a result, help you save money by lowering your taxes. Some of the most common exemptions are a general homestead exemption, over 65 exemption, disabled exemption and a disabled veteran exemption to list a few. The Central Appraisal District of the county in which your property is located is where you file an application for an exemption. The Central Appraisal District determines whether you qualify for an exemption and either grants or denies the exemption.
When you receive an over 65 exemption or a disabled person exemption, you also receive a “tax ceiling” for your school taxes. This means that the amount of school taxes you pay on your home will not increase as long as you, or a surviving spouse that qualifies, own and live in that home. In general, the tax ceiling for the school tax is set at the amount of school taxes you pay the first year you qualify for the exemption. If the actual school tax amount were to fall below the tax ceiling, you would pay the lesser amount. If the value of your home increases in following years or if the school tax rate increases, the amount of tax you pay for the school does not rise above the tax ceiling unless you were to make improvements to your home such as adding a new room or building a swimming pool. Normal repair or maintenance does not affect the tax ceiling. Counties, cities and junior college districts may also choose to limit your taxes by adopting a tax ceiling. Johnson County, Hill College and various cities have passed resolutions and adopted a tax ceiling. The tax ceiling for these entities works the same as that of a school.
The Tax Office will assist in research; however, accounts may have different names or spellings depending on how the Central Appraisal District listed the information of the property. The taxpayer is aware of the property they own and it is the responsibility of the taxpayer to clearly identify all of their property accounts when asking for research. Failure of an employee to identify an account is not considered a valid reason under the Tax Code for waiver of penalty and interest should one or more accounts remain unpaid. It is the taxpayer’s responsibility to identify and account for all of the taxpayer’s property when asking for assistance in research.
Mineral interests are defined by the Texas Property Tax Code as real property and are subject to taxes the same as other real property. If the gas well is completed as of January 1, property taxes would be due beginning that year. The taxable value of your ownership interest in the gas well is applied to the tax rates of all the taxing units of where the pool is located to determine the amount of taxes.
In general, a property owner must make a payment that meets the requirements of the Texas Property Tax Code before the delinquency date or the property owner may forfeit the right to continue the protest or the right to appeal. See Tax Code §42.08.