Rate Breakdown

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

How Property Tax Works in Brewster County

Brewster County, like all counties in Texas, relies on property taxes to fund local government services, infrastructure, and public institutions. The process of determining property tax involves several steps:

• Property appraisal: The Brewster County Appraisal District (BCAD) assesses the value of real and personal property within the county.
• Millage rate: The BCAD calculates the tax rate, also known as the millage rate, which is typically expressed in dollars per $100 of assessed value.
• Assessment: The BCAD applies the millage rate to the assessed value of each property to determine the total tax amount.
• Tax collection: The county collects the property taxes from property owners, usually through a combination of direct payment and escrow payments from mortgage lenders.

The millage rate in Brewster County may vary depending on the tax year and the type of property. For the 2022 tax year, the effective tax rate for residential properties was 0.8449%.

Available Exemptions

The State of Texas offers several property tax 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. To qualify, the property must be the owner's principal residence.
• Senior Citizen Exemption: Eligible senior citizens (65 or older) may be exempt from 50% to 100% of their property taxes, depending on their income level.
• Disability Exemption: Property owners with a disability may be eligible for a 100% exemption on their primary residence.
• Veteran Exemption: Eligible veterans, including those who are 100% disabled, may be exempt from 100% of their property taxes.

Payment Schedule & Deadlines

Property owners in Brewster County are typically required to pay their property taxes annually by October 1st of each year. The county offers several payment options:

• Full payment: Pay the entire tax amount by October 1st to avoid penalties and interest.
• Installment payment: Divide the tax amount into two or three installments, due on August 1st, October 1st, and December 1st.
• Expedited payment: Make a payment plan with the county to pay overdue taxes in installments.

Failure to pay property taxes by the deadline may result in penalties, interest, and even the loss of property rights. It's essential to stay on top of payment deadlines and communicate with the county assessor's office if you're experiencing financial difficulties.

Appealing Your Assessment

If you disagree with the assessed value of your property or the tax rate applied to it, you can appeal the decision to the Brewster County Appraisal Review Board (ARB). The ARB will review your appeal and make a decision based on the evidence presented. To appeal, you'll need to:

• File a written appeal with the ARB by May 15th of the tax year.
• Provide documentation supporting your appeal, such as comparable sales data or evidence of errors in the appraisal process.
• Attend a hearing with the ARB to present your case and respond to questions.

The ARB's decision is final, but you can seek further review with the Texas Comptroller's Office or the Texas Tax Court if you disagree with the outcome.