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Property and Taxes FAQ

What does the county appraiser do?

By law the county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser determines the appropriate value of your property. The amount of taxes you pay depends on the budgets set by local government, special assessments and an amount collected by the state and redistributed to public schools.

What is local sales tax?

The county voters passed a 1.0% countywide sales tax in 1994.  The countywide sales tax goes to the county and cities based on formulas.  The main purpose of this tax for the county was to build a new jail and health facility, and to reduce ad valorem taxes.

The county voters passed a 0.25% sales tax in 2018 for the purpose of financing the costs of providing mental health services for the county. Collection of the sales tax began April 1, 2019.


What is property appraised at?

Homes, commercial real property and certain other property categories are appraised at "market value" as of the first day of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market without any outside influence. Land devoted to agricultural use, light passenger motor vehicles, and commercial and industrial machinery and equipment are appraised using a value based method, however it is not "market value".

What is the mill levy and how is the mill levy set?

The mill levy is the tax rate that is applied to the assessed value. In general terms, the mill levy is determined by dividing the dollars needed for local services by the assessed property value in the service area. An additional amount is then added for public schools. After the local government budgets are published and hearings are completed, the county clerk computes the final mill levies for each tax unit and certifies the tax roll to the county treasurer for collection.

What is the process if I feel my value is too high?

If you have reason to believe that your property is valued too high, submit a "payment under protest" form with your payment. These forms are available at (PDF format).

After submitting this form, the Appraiser office will contact you to make arrangements for a hearing. At this time you will provide the necessary paperwork to prove that your value is valid.

When building my own home, can I do my own electrical, plumbing and mechanical work?

Homeowners may do their own electrical, plumbing, and mechanical work.  If they do not have a Licensed Master Electrician/Plumber/Mechanic reviewing and taking responsibility for their work, they will need to submit applicable wiring, plumbing, or HVAC diagrams and details for review.


If the inspection of the homeowner's work should fail twice, the work will be required to have a Licensed Master Electrician/Plumber/Mechanic correct and complete the work.