Rate Breakdown

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

How Property Tax Works in Limestone County

Property tax in Limestone County, Texas, is a locally administered tax that funds vital services like schools, county operations, road maintenance, and emergency services. Your property tax journey begins with the Limestone County Appraisal District (LCAD), which is responsible for appraising the market value of all taxable property as of January 1st each year. This appraisal aims to reflect the price your property would likely sell for on the open market.

Once your property's value is appraised, various "taxing units" – including Limestone County, local cities (e.g., Groesbeck), school districts (e.g., Groesbeck ISD, Mexia ISD), and special districts – adopt their individual tax rates. These rates are typically expressed per $100 of assessed value. To calculate your estimated tax bill for each unit, your property’s taxable value (appraised value minus any applicable exemptions) is divided by 100, then multiplied by that unit's specific tax rate. Your total property tax bill is the sum of these individual amounts from all applicable taxing units.

Available Exemptions

Texas law provides several exemptions that can reduce your property’s taxable value, thereby lowering your tax bill. Understanding and applying for these can significantly impact your annual taxes:

• Homestead Exemption: This is the most common exemption for owner-occupied primary residences. It reduces a portion of your home’s appraised value from taxation by all taxing units. A state-mandated school district exemption is applied, and other local taxing units in Limestone County may offer additional homestead exemptions.
• Over-65 or Disability Exemption: Homeowners aged 65 or older, or those with a qualifying disability, can apply for an additional homestead exemption. For school taxes, these exemptions also provide a "tax ceiling," meaning your school taxes will not increase above the amount charged in the year you qualified, even if your property's value rises. You can only claim one of these exemptions on the same property.
• Disabled Veteran Exemptions: Veterans with a service-connected disability are eligible for an exemption based on their disability rating. Veterans with a 100% service-connected disability, or those deemed 100% unemployable due to service-connected disability, may qualify for a total property tax exemption on their homestead.

To claim any exemption, you must file an application with the Limestone County Appraisal District (LCAD). Deadlines typically apply, so it’s best to apply as soon as you qualify.

Payment Schedule & Deadlines

Property tax statements are typically mailed by the Limestone County Tax Assessor-Collector in October of each year. While bills are mailed in the fall, payments for the current year's taxes are not due until January 31st of the following year. For example, taxes for 2023 are due by January 31, 2024.

Payments made after January 31st are considered delinquent and will incur penalties and interest, which increase monthly. To avoid these additional charges, ensure your payment is postmarked or received by the deadline. Certain eligible taxpayers, including those 65 or older, disabled individuals, or qualifying disabled veterans, may be eligible to pay their homestead property taxes in four equal installments without penalty or interest. The deadlines for these installments are January 31, March 31, May 31, and July 31.

Appealing Your Assessment

If you believe the Limestone County Appraisal District (LCAD) has appraised your property’s value incorrectly, you have the right to protest that assessment. Each year, LCAD mails a Notice of Appraised Value, usually in April or May. This notice will state your property’s market value and your deadline to protest, which is typically May 31st or 30 days after the notice was mailed, whichever is later.

The appeals process generally involves two main steps: an informal review and a formal hearing. Initially, you can schedule an informal conference with an LCAD appraiser to discuss your concerns and present evidence supporting a lower value (e.g., comparable sales, repair estimates). If an agreement isn't reached informally, you can request a formal hearing with the Appraisal Review Board (ARB). The ARB is an independent panel that will hear your case and make a decision regarding your property's value. Further appeal options, such as binding arbitration or judicial appeal, are available if you disagree with the ARB's decision.