Per the Texas Comptroller, the appraised home value for a homeowner who qualifies his or her homestead for exemptions in the preceding and current year may not increase more than 10 percent per year.
Tax Code Section 23.23(a) sets a limit on the amount of annual increase to the appraised value of a residence homestead to not exceed the lesser of:
the market value of the property; or
the sum of:
10 percent of the appraised value of the property for last year;
the appraised value of the property for last year; and
the market value of all new improvements to the property.
Tax Code Section 23.23(e) defines a new improvement as an improvement to a residence homestead made after the most recent appraisal of the property that increases its market value and was not included in the appraised value of the property for the preceding tax year. It does not include repairs to or ordinary maintenance of an existing structure, the grounds or another feature of the property. Tax Code Section 23.23(f) states that a replacement structure for one that was rendered uninhabitable or unusable by a casualty or by wind or water damage is also not considered a new improvement.
The appraisal limitation only applies to a residence homestead. As stated in Tax Code Section 23.23(c), the limitation takes effect Jan. 1 of the tax year following the year in which the homeowner qualifies for the homestead exemption. It expires on Jan. 1 of the tax year following the year in which the property owners no longer qualify for the residence homestead exemption.
If an ARB, arbitration or court determination lowered a property’s appraised value, the appraisal district cannot increase the appraised value unless the increase is reasonably supported by clear and convincing evidence.
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You will need to follow the instructions provided with your Value Notice by the county your property is located in.
Many exemption and protest forms are located on the Texas Comptrollers website in the event you have difficulty locating them directly on your county's appraisal website.
Texas Comptroller Property Tax Forms
Please visit the “How do I protest my property tax value question."
Fill out the appropriate application with your county of residence.
Tarrant County Appraisal District - (817) 284-0024
Johnson County Appraisal District - (817) 558-0122
Ellis County Appraisal District - (972) 825-5151
Exemption forms may be found on the Texas Comptroller site.
Persons who are over 65 years of age may file for an exemption in addition to the residential homestead exemption. If you qualify for the over 65 exemption you would be entitled to a tax ceiling on school and locally adopted city, county and special district assessments. Please note that this exemption would limit your taxes only – not your home’s value – as this could change with prevailing market conditions.
Exemption forms may be found on the Texas Comptroller website.
Per the Texas Comptroller, the completed application and required documentation are due no later than April 30 of the tax year for which you are applying. A late homestead exemption application, however, may be filed up to two years after the delinquency date, which is usually Feb. 1.
Ellis County - https://www.elliscad.com/appraisal-resources