Rate Breakdown

Property taxes in Baylor County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

Authority	Avg. Rate
County General Fund	0.45%
School District (Avg)	1.20%
City / Local (Avg)	0.35%

How Property Tax Works in Baylor County

In Baylor County, Texas, property tax is calculated based on the assessed value of real and personal property. The assessment process involves the following steps:

The Texas Property Tax Code requires the Baylor County Appraisal District to annually appraise all taxable property within the county.

The appraisal district uses a mass appraisal approach, which involves estimating the market value of a property using factors such as sales data, construction costs, and land values.

Once the appraisal district sets the appraised value of a property, the county determines the taxable value by applying any applicable exemptions and deductions.

The taxable value is then multiplied by the tax rate, also known as the millage rate, to calculate the property tax owed. The millage rate is set by the county commissioners court and is typically expressed as a rate per $100 of taxable value.

In Baylor County, the current millage rate is 0.6457, which means that for every $100 of taxable value, the property owner owes $0.6457 in property taxes.

Available Exemptions

Texas offers various exemptions to eligible property owners, including:

• Homestead Exemption: This exemption reduces the appraised value of a primary residence by up to $25,000, resulting in a lower property tax bill.
• Senior Citizen Exemption: Eligible senior citizens (65 and older) may be exempt from paying property taxes on up to $12,000 of the appraised value of their primary residence.
• Disability Exemption: Property owners with a disability may be exempt from paying property taxes on up to $12,000 of the appraised value of their primary residence.
• Veteran Exemption: Eligible veterans may be exempt from paying property taxes on up to $12,000 of the appraised value of their primary residence.

Eligibility for these exemptions requires that the property owner meet specific requirements, such as residency, age, or military service. Property owners must apply for these exemptions annually and provide documentation to support their eligibility.

Payment Schedule & Deadlines

Property owners in Baylor County have several payment options for their annual property tax bill:

• Full Payment: Property owners can pay their full tax bill by the delinquency date (February 1st of each year).
• Installment Payments: Property owners can pay their tax bill in two installments: on February 1st and May 1st.

Payment deadlines and late payment consequences are as follows:

• Delinquency Date: February 1st of each year. Property taxes paid after this date are subject to a penalty of 6% per year.
• Penalty: The penalty for late payment is 6% per year, in addition to interest.
• Interest: Property owners who pay their tax bill after the delinquency date will be charged interest at a rate of 1.25% per month.

Appealing Your Assessment

If you disagree with the assessed value of your property, you may appeal to the Baylor County Appraisal Review Board (ARB) or the Appraisal District's office. The appeals process involves the following steps:

• Submit an appeal form: Property owners must submit a written appeal to the ARB or Appraisal District's office, stating the reason for the appeal and providing supporting documentation.
• ARB hearing: The ARB will schedule a hearing to review the appeal and make a decision.
• Appeal to the Appraisal District: If the ARB denies the appeal, property owners may appeal to the Appraisal District's office.
• Appeal to the District Court: In some cases, property owners may appeal to the District Court if they disagree with the Appraisal District's decision.

It is essential to note that the appeals process can be complex, and property owners should seek professional advice or assistance to ensure the best possible outcome.