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

Exemptions

Definitions

"Disabled"

"Disabled Veteran"

"First Responder"

"Residence Homestead"

  1. Owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
  2. Designed or adapted for human residence;
  3. Used as a residence; and
  4. Occupied as the individual's principal residence by an owner, by an owner's surviving spouse who has a life estate in the property, or, for property owned through a beneficial interest in a qualifying trust, by a trustor or beneficiary of the trust who qualifies for the exemption.

Homestead Exemptions

Mandatory

Persons 65 or Older or Disabled

Tax Limitation
Improvements
Exception
Portability of Tax Limitation
Surviving Spouse of Persons 65 or Older

Local Options

All Taxpayers
Disabled or 65 or Older
Amount

Continuation of Exemption during Construction

Surviving Spouse of First Responder

  1. Is an eligible survivor for purposes of Government Code Chapter 615 as determined by the Employees Retirement System of Texas; and
  2. Has not remarried since the first responder's death.

Veteran Exemptions

100 Percent Disabled

Partially Disabled with Donated Residence

Exemption for Surviving Spouse

  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

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. 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

Performing 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

Installment Payments

Certain Homesteads

Disaster Area

  1. Real property that is located in a disaster area; has been damaged as a direct result of the disaster; and is:
    1. The residence homestead of the owner or consists of property that is used for residential purposes and that has fewer than five living units; or
    2. Owned or leased by a business entity that had not more than the amount calculated as provided by Tax Code 31.032(h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;
  2. Tangible personal property that is owned or leased by a business entity described above at 1b; and
  3. Taxes that are imposed on the property by a district before the first anniversary of the disaster.
Definitions

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

Flatonia ISD

CCGA(LEGAL)-P

UPDATE 112

DATE ISSUED: 12/13/2018