Rate Breakdown

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

How Property Tax Works in Brooks County

In Brooks County, Texas, property tax is calculated by multiplying the appraised value of your property by the tax rate (also known as the millage rate). The appraisal district determines the appraised value of your property, which is then multiplied by the tax rate set by the county and local governments. The resulting tax liability is then divided by the number of installments to determine the amount due for each payment.

The tax rate in Brooks County is comprised of several components, including the county tax rate, school district tax rate, and municipal tax rate. These rates are subject to change each year, so it's essential to check with the Brooks County Appraisal District for the most up-to-date information.

• Appraised value: The value of your property as determined by the appraisal district.
• Tax rate (millage rate): The rate at which your property is taxed, set by the county and local governments.
• Property tax liability: The total amount of taxes owed on your property.
• Installment payments: Divided tax liability paid in multiple installments throughout the year.

Available Exemptions

In Texas, several exemptions are available to property owners, including:

• Homestead Exemption: A $25,000 reduction in appraised value for primary residences, excluding vacant land or income-producing properties.
• Senior Citizen Exemption: A $60,000 reduction in appraised value for homeowners 65 years or older, who have lived in their home for at least the past 3 years.
• Disability Exemption: A $12,000 reduction in appraised value for homeowners who are permanently and totally disabled.
• Veteran Exemption: A $12,000 reduction in appraised value for homeowners who are 100% disabled veterans or their surviving spouses.

Additional exemptions may be available for properties with special uses, such as agricultural or conservation land.

Payment Schedule & Deadlines

Property tax payments in Brooks County are due on April 30th and October 31st of each year. It's essential to make timely payments to avoid penalties and interest. Failure to pay taxes by the deadline may result in:

• Late payment penalties: 6% of the unpaid tax amount.
• Accrued interest: 1.5% per month on the unpaid tax amount.

Installment payments can be made in person, by mail, or through the Brooks County Tax Office's online payment system. Be sure to check with the tax office for specific payment instructions and deadlines.

Appealing Your Assessment

If you disagree with your property's appraised value or exemptions, you may appeal to the Brooks County Appraisal Review Board (ARB). The ARB will review your case and make a determination. If you're not satisfied with the ARB's decision, you may appeal to the State Office of Administrative Hearings.

Appeal deadlines and procedures are as follows:

• Notice of Protest: Deadline to file a written protest is May 15th.
• Appeal Hearing: Scheduled by the ARB and may be attended by you or your representative.
• Final Determination: ARB's decision is final and binding unless appealed to the State Office of Administrative Hearings.

It's recommended that you consult with the Brooks County Appraisal District or a licensed tax professional to ensure you understand the appeals process and deadlines.