CCGA(LEGAL) - AD VALOREM TAXES: EXEMPTIONS AND PAYMENTS

Note: For more information on property tax exemptions, see the Texas Comptroller's Property Tax Exemptions website.

Exemptions

Homestead

Mandatory

Persons 65 or Older or Disabled

Tax Limitation
Improvements
Exception
Portability of Tax Limitation
Surviving Spouse

Local Options

All Taxpayers
Disabled or 65 or Older
Amount

Continuation of Exemption during Construction

Surviving Spouse of First Responder

Veteran Exemptions

100 Percent Disabled

Partially Disabled with Donated Residence

Surviving Spouse of Veteran

  1. The surviving spouse has not remarried since the death of the disabled veteran; and
  2. The property was the residence homestead of the surviving spouse when the disabled veteran died and remains the residence homestead of the surviving spouse.

Surviving Spouse of Individual Killed in Action

Disabled Veteran

Exemption for Subsequent Residence

Optional Exemptions

  1. Residential property owned by the United States or an agency of the United States and used to provide transitional housing for the indigent under a program operated or directed by the U.S. Department of Housing and Urban Development. Tax Code 11.111
  2. Land and housing units on the land owned by a community land trust. Tax Code 11.1827
  3. Certain historic structures or archeological sites and the land necessary to access and use the structure or archeological site. The board may not repeal or reduce the amount of an exemption for a property that otherwise qualifies for the exemption unless the property owner consents to the repeal or reduction or the district provides written notice of the repeal or reduction to the owner not later than five years before the date the board repeals or reduces the exemption. Tax Code 11.24
  4. Property on which approved water conservation initiatives, desalination projects, or brush control initiatives have been implemented. Tax Code 11.32

Goods-in-Transit

Exception

Payment Options

Discounts

Option 1

  1. Three percent if the tax is paid in October or earlier.
  2. Two percent if the tax is paid in November.
  3. One percent if the tax is paid in December.

Option 2

  1. Three percent if the tax is paid before or during the next full calendar month following the date on which the tax bills were mailed.
  2. Two percent if the tax is paid during the second full calendar month following the date on which the tax bills were mailed.
  3. One percent if the tax is paid during the third full calendar month following the date on which the tax bills were mailed.

Both Options

Rescission

Split Payments

In Certain Counties

Installment Payments

Certain Homesteads

Disaster Area

Services in Lieu of Paying Taxes

Persons 65 and Over

Teaching Services

  1. Is certified as a classroom teacher under Education Code Chapter 21, Subchapter B; or
  2. Obtains a school district teaching permit under Education Code 21.055.
By Individual
By Employee of Business Entity

Delinquent Taxes

Delinquency Date

Note: Delinquent taxes incur penalties and accrue interest in accordance with Tax Code 33.01, subject to any waiver by the board pursuant to Tax Code 33.011.

Delinquent Tax Collection

Additional Penalties

Childress ISD

CCGA(LEGAL)-P

UPDATE 114

DATE ISSUED: 10/18/2019