Rate Breakdown

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

How Property Tax Works in Leon County

In Leon County, Texas, property taxes are based on the appraised value of your property as determined by the Leon County Appraisal District (LCAD). The process involves:

• Assessment: LCAD appraises your property annually at its market value as of January 1. This value is used to calculate your tax bill.
• Tax Rates (Millage Rates): Local taxing entities, such as schools, cities, and counties, set their own rates per $100 of assessed value. For example, if your home is valued at $200,000 and the combined tax rate is 2%, your annual tax would be $4,000.
• Tax Calculation: Your final tax bill is the assessed value (minus exemptions) multiplied by the total millage rate.

Available Exemptions

Leon County offers several exemptions to reduce taxable property value:

• Homestead Exemption: Primary residents may qualify for a reduction in assessed value (up to 20% for school taxes). Apply by April 30 with the LCAD.
• Senior Citizen Exemption: Homeowners aged 65+ receive additional school tax exemptions and may qualify for tax freezes.
• Disability Exemption: Disabled homeowners are eligible for similar benefits as seniors, including potential school tax exemptions.
• Veteran Exemptions: Veterans with disabilities, surviving spouses, or those who served during specific periods may qualify for partial or full exemptions.

Submit exemption applications to the LCAD with required documentation (e.g., proof of age, disability, or military service).

Payment Schedule & Deadlines

Leon County property taxes are due annually, with the following key dates:

• Bill Issuance: Tax bills are mailed in October.
• Payment Deadline: Taxes are due by January 31 of the following year. Late payments incur penalties starting February 1 (up to 12% by July).
• Installment Plans: Qualified homeowners (e.g., seniors or disabled) may pay in four installments (Jan. 31, March 31, May 31, and July 31) without penalty.

Failure to pay may result in additional fees, interest, or even foreclosure proceedings.

Appealing Your Assessment

If you believe your property is overvalued, follow these steps to appeal:

• Review Your Notice: LCAD mails appraisal notices in April. Check for errors in property details or valuation.
• File a Protest: Submit a written protest to LCAD by May 15 (or 30 days after the notice is mailed). Include evidence like recent sales of comparable properties.
• Informal Review: LCAD may offer an informal meeting to adjust the value. If unresolved, a formal hearing with the Appraisal Review Board (ARB) follows.
• ARB Hearing: Present your case to the ARB, which will issue a final decision. If unsatisfied, you may pursue further action in district court.

Act promptly—deadlines are strict, and missing them forfeits your appeal rights for the year.