Rate Breakdown

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

How Property Tax Works in Jefferson County

Property taxes in Jefferson County, Texas, are based on the assessed value of your property and the combined tax rates (millage rates) set by local taxing entities, such as the county, school districts, and municipalities. The Jefferson Central Appraisal District (JCAD) determines your property's market value annually, which is then adjusted by any applicable exemptions. The taxable value is multiplied by the total tax rate (per $100 of value) to calculate your annual property tax bill.

• Assessment Process: JCAD appraises properties at 100% of market value as of January 1 each year. Notices are mailed in April, and values can be disputed.
• Tax Rates: Rates vary by location but typically include county, school, city, and special district levies. For example, the 2023 county rate was approximately $0.55 per $100 valuation.

Available Exemptions

Texas offers several property tax exemptions to reduce taxable value for qualifying homeowners. Jefferson County residents may apply for the following:

• Homestead Exemption: Primary residences receive a $40,000 reduction in taxable value for school taxes and a $5,000 reduction for county taxes.
• Senior Citizen Exemption (65+): Additional $10,000 school tax exemption and optional tax freezes for homeowners aged 65+.
• Disability Exemption: Similar benefits as the senior exemption for disabled homeowners.
• Veteran Exemptions: Partial exemptions for disabled veterans (10-100% disability) and full exemptions for 100% disabled veterans or surviving spouses.

Applications must be submitted to JCAD by April 30. Documentation (e.g., proof of age, disability, or military service) is required.

Payment Schedule & Deadlines

Jefferson County property taxes are due annually by January 31 of the following year. Key details:

• Payment Options: Pay in full or in quarterly installments (due by Jan. 31, March 31, May 31, and July 31) without penalty if applied for by January 31.
• Late Payments: Penalties accrue at 6% interest after February 1, with an additional 12% penalty after July 1. Delinquent accounts may face legal action or foreclosure.
• Methods: Pay online, by mail, or in person at the Jefferson County Tax Office.

Appealing Your Assessment

If you believe your property is overvalued, you can appeal JCAD's assessment:

• Deadline: File a protest with JCAD by May 15 (or 30 days after the appraisal notice is mailed, whichever is later).
• Process: Submit evidence (e.g., comparable sales, repair estimates) to support your claim. Informal reviews or formal hearings with the Appraisal Review Board (ARB) are available.
• Outcome: If successful, your taxable value is adjusted for the current year. Further appeals can be filed in district court if unresolved.

Consult JCAD's website or a local tax professional for detailed guidance on appeals.