You're using an older, unsupported browser which may have an impact on how this site is rendered. Please consider updating your browser.

Click here for more information about this site's minimum requirements.

2015 Press Releases

2015 Appraisal Rolls Have Been Certified

The Chief Appraiser has certified the 2015 appraisal rolls. Click here to download a PDF of the certified taxable values for each taxing entity.

2015 Estimated Taxable Values

The Chief Appraiser released the 2015 estimated taxable value on April 30th. Click here to download the PDF of the preliminary 2015 taxable totals for each taxing entity.

2015 Estimated Taxable Values, Including Year-over-Year % Change to Existing Props

The Chief Appraiser released the 2015 estimated taxable values on April 30th. One of the calculations in this spreadsheet removes the new construction added to the 2015 roll to calculate the percentage change overall in existing properties, year-over-year. Click here to download the PDF.

Property Tax Protest and Procedures

The law gives property owners the right to protest actions concerning their property tax appraisals. You may follow these appeal procedures if you have a concern about:

  • the market or appraised value of your property
  • the unequal appraisal of your property
  • the inclusion of your property on the appraisal roll
  • any exemptions that may apply to you
  • the qualification for an agricultural or timber appraisal
  • the taxable status of your property
  • the local governments which should be taxing your property
  • the ownership of property
  • the change of use of land receiving special appraisal
  • any action taken by the chief appraiser, appraisal district or appraisal review board (ARB) that applies to and adversely affects you.

Informal Review

An owner or his authorized agent is requested to contact the Appraisal District staff to discuss and hopefully resolve any concerns that the owner/agent might have regarding the appraised value, or any other item listed above. The owner/agent and an employee of the District will review the available information to determine if a mutual agreement can be reached.

Review by the Appraisal Review Board

If you can't resolve your problem informally with the county appraisal district (CAD) staff, you may have your case heard by the ARB.

The ARB is an independent board of citizens that reviews problems with appraisals or other concerns listed above. It has the power to order the CAD to make the necessary changes to solve problems. If you file a written request for an ARB hearing (called a notice of protest) before the deadline, the ARB will set your case for a hearing. You'll receive written notice of the time, date and place of the hearing. If necessary, you may request a hearing in the evening or on a Saturday. Prior to your hearing, you may ask to review the evidence the CAD plans to introduce at the hearing to establish any matter at issue. The law provides that before a hearing on a protest or immediately after the hearing begins, you or your agent and the CAD shall each provide the other with a copy of any written material intended to be offered or submitted to the ARB at the hearing. To the greatest extent practicable, the hearing will be informal. You or a designated agent may appear in person to present evidence or you may send notarized evidence for the ARB to review at your hearing. The CAD representative will present evidence about your case. You may cross-examine the CAD representative. The ARB will make its decision based on the evidence presented. In most cases, the CAD has the burden of establishing the property's value by a preponderance of the evidence presented. In certain protests, the chief appraiser has the burden of proving the property's value by clear and convincing evidence. You should review ARB hearing procedures to learn more about evidence and related matters. You can get a copy of a protest form from the appraisal district office at 250 Eldorado Pkwy., McKinney, Texas or from the Comptroller of Public Accounts at http://comptroller.texas.gov/taxinfo/taxforms/50-132.pdf.

You should not try to contact ARB members outside of the hearing. The law requires ARB members to sign an affidavit saying that they haven't talked about your case before the ARB hears it.

Review by the District Court or an Arbitrator or SOAH

After it decides your case, the ARB must send you a copy of its order by certified mail. If you're not satisfied with the decision, you have the right to appeal. If you choose to go to court, you must start the process by filing a petition within 60 days of the date you receive the ARB's order. In certain cases, as an alternative to filing an appeal in district court, you may file, not later than the 45th day after you receive notice of the ARB order, a request for binding arbitration with the county appraisal district. In certain cases, you may appeal to the State Office of Administrative Hearings (SOAH). An appeal to SOAH is initiated by, not later than the 30th day after you receive notice of the ARB's order, filing with the chief appraiser of the county appraisal district a notice of appeal. Appeals to district court, binding arbitration, or SOAH all require payment of certain fees or deposits.

Tax Payment

You must pay either the amount of taxes due on the portion of the taxable value not in dispute or the amount of taxes due on the property under the order from which the appeal is taken.

More Information

You can get more information by contacting your appraisal district at Collin Central Appraisal District, 250 Eldorado Pkwy., McKinney, TX 75069; 469 742-9200 or toll free 866 467-1110. You can get additional information on how to prepare a protest from the Comptroller's publication, Property Tax Basics, available on the Comptroller's Property Tax Assistance Division's website at http://comptroller.texas.gov/taxinfo/proptax/pdf/96-1425.pdf.


Deadline for Filing Protests with the ARB*

Usual Deadline

On or before May 31, (or 30 days after a notice of appraised value was mailed to you, whichever is later).

Late protests are allowed if you miss the usual deadline for good cause. Good cause is some reason beyond your control, like a medical emergency. The ARB decides whether you have good cause.

Late protests are due the day before the appraisal review board approves records for the year. Contact your appraisal district for more information.

Special Deadlines

For change of use (the appraisal district informed you that you are losing agricultural appraisal because you changed the use of your land), the deadline is not later than the 30th day after the notice of the determination was mailed to you.

For ARB changes (the ARB has informed you of a change that increases your tax liability and the change didn't result from a protest you filed), the deadline is not later than the 30th day after the notice of the determination was mailed to you.

PROTEST DEADLINE — JUNE 1, 2015

If you believe the appraisal district or ARB should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent (usually February 1) or no later than the 125th day after the date you claim you received a tax bill from one or more of the taxing units that tax your property. The ARB decides whether it will hear your case based on evidence about whether a required notice was mailed to you.

* The deadline is postponed to the next business day if it falls on a weekend or holiday.

Residential Homestead Exemption for School Districts Increases to $25,000 for 2015

S.B. 1, effective as of January 1, 2015, with its enabling constitutional amendment being given approval by the voters in November 2015, has been implemented. The homestead exemption mandated for school districts has increased from $15,000 to $25,000. The net effect of the higher exemption amount is the lowering of school taxes in the range of -$135 to -$160 for 2015, compared to what the 2015 taxes would have been without the increase to the exemption. What many homeowners will see is “less of an increase”, not a reduction compared to what they paid last year. This is dependent on two factors, how much the appraised value of their home increased for 2015 and the final tax rate adopted by the school district. The exception to this would be those qualified for a 65&over or Disabled person homestead, with a tax limitation (freeze ceiling in place), since their 2015 “frozen tax” will be based on a formula using the 2014 “frozen tax”, less the tax savings caused by the increased exemption amount.

Read more: Residential Homestead Exemption for School Districts Increases to $25,000 for 2015

Updated Property Tax Information Now Available for Texas Taxpayers

January 8, 2015

New and updated property tax information has just been compiled by the Collin Central Appraisal District and is available now to assist taxpayers. This property tax information is current and covers a wide range of topics, such as taxpayer remedies, exemptions and appraisals, and is of value to select groups, such as disabled veterans and persons who are age 65 or older.

“Whether you are a homeowner, business owner, disabled veteran or a taxpayer, it's important you know your rights concerning the property tax laws,” said Bo Daffin, Chief Appraiser of the Collin Central Appraisal District. “You can contact us about any property tax issues with full confidence that we will provide you the most complete, accurate and up-to-date available information to assist you.”

This includes information about the following programs.

  • Property Tax Exemptions for Disabled Veterans — The law provides partial exemptions for any property owned by veterans who are disabled, spouses and survivors of deceased disabled veterans. This includes homesteads donated to disabled veterans by charitable organizations at no cost to the disabled veterans. The amount of exemption is determined according to percentage of service-connected disability. The law also provides a 100% exemption for 100% disabled veterans and their surviving spouses, beginning in 2009, and for surviving spouses of U.S. armed service members killed in action.
  • Property Tax Exemptions — Non-profit organizations that meet statutory requirements may seek property tax exemptions and must apply to their county appraisal district by a specific date. Businesses that receive tax abatements granted by taxing units; ship inventory out of Texas that may be eligible for the “freeport” exemption; store certain goods in transit in warehouses that are moved within 175 days; construct, install or acquire pollution control property; own and operate energy storage systems; or store offshore drilling equipment while not in use may also be eligible for statutory exemptions.
  • Rendering Taxable Property — If a business owns tangible personal property that is used to produce income, the business must file a rendition with its local county appraisal district by a specified date. Personal property includes inventory and equipment used by a business. Owners do not have to render exempt property such as church property or an agriculture producer's equipment used for farming.
  • Appraisal Notices — If a taxpayer's property value increased in the last year, the Texas taxpayer will receive a notice of appraised value from the appropriate local county appraisal district. The city, county, school districts and other local taxing units will use the appraisal district's value to set property taxes for the coming year.
  • Property Taxpayer Remedies — This Comptroller publication explains in detail how to protest a property appraisal, what issues the county appraisal review board (ARB) can consider and what to expect during a protest hearing. The publication also discusses the option of taking a taxpayer's case to district court, the State Office of Administrative Hearings or binding arbitration if the taxpayer is dissatisfied with the outcome of the ARB hearing.
  • Homestead Exemptions — A homestead is generally defined as the home and land used as the owner's principal residence on Jan. 1 of the tax year. A homestead exemption reduces the appraised value of the home and, as a result, lowers property taxes. Applications are submitted to the appropriate local county appraisal district.
  • Productivity Appraisal — Property owners who use land for timber land production, agricultural purposes or wildlife management can be granted property tax relief on their land. They may apply to their local county appraisal district for an agricultural appraisal which may result in a lower appraisal of the land based on how much the taxpayer produces, versus what the land would sell for in the open market.
  • Residence Homestead Tax Deferral — Texas homeowners may postpone paying the currently delinquent property taxes due on the appreciating value of their homes by filing a tax deferral affidavit at their local county appraisal district. This tax relief allows homeowners to pay the property taxes on 105% of the preceding year's appraised value of their homestead, plus the taxes on any new improvements to the homestead. The remaining taxes are postponed, but not cancelled, with interest accruing at 8% per year.
  • Property Tax Deferral for Persons Age 65 or Older or Disabled Homeowners — Texans who are age 65 or older or disabled, as defined by law, may postpone paying current and delinquent property taxes on their homes by signing a tax deferral affidavit. Once the affidavit is on file, taxes are deferred, but not cancelled, as long as the owner continues to own and live in the home. Interest continues to accrue on unpaid taxes. You may obtain a deferral affidavit at the appraisal district.
  • Notice of Availability of Electronic Communication — In appraisal districts located in counties with more than 200,000 populations or that have authorized electronic communications, and that have implemented a system that allows such communications, chief appraisers and ARBs may communicate electronically through email or other media with property owners or their designated representatives. Written agreements are required for notices and other documents to be delivered electronically in place of mailing.
  • Protesting Property Appraisal Values — Property owners who disagree with the appraisal district's appraisal of their property for local taxes or for any other action that adversely affects them may protest their property value to the appraisal district's ARB.

For more information about these programs, contact Collin Central Appraisal District at 250 Eldorado Parkway, McKinney, TX 75069. Information is also available on the Comptroller's Property Tax Assistance Division's website at: www.window.state.tx.us/taxinfo/proptax/.