The Following Publications Are Intended To Provide Property Owners With General Information.
- The Property Tax Assistance Division of the Texas Comptroller of Public Accounts – State website with information on Property Taxes, and The Property Tax system.
- Board of Directors and Public Access – information about the function and public access to the Board.
- Public Relations Policy – Freestone CAD policy on public and media relations
- Property Tax System Basics – Publication from the Texas Real Estate Center at Texas A&M University explaining the basics of the Texas Property Tax system
Appraisal Information & Guidelines
- How is My Property Appraised – information on the appraisal process.
- Did You Know – Sales – information about sales and values.
- Open Space Land Pamphlet – information on open space land and requirements
- Agricultural Intensity Standards – guidelines for typical agricultural practices and stocking rates in Freestone County.
- Ag-Guidelines – guidelines for Qualifying Farm & Ranch Lands For Productivity Appraisal.
- Wildlife Guidelines – guidelines for Qualifying Land for Wildlife Management.
- Timberland Guidelines – guidelines for typical timberland practices in Freestone County.
- Ag Survey – Survey used in the calculation of open space land values
2020 Low And Moderate Income Housing Capitalization Rate
Pursuant to Sec. 11.1825(r) of the Texas Property Tax Code, the Freestone Central Appraisal District gives public notice of the capitalization rate to be used for tax year 2020 to value properties receiving exemptions under this section. Rent restricted properties vary widely. These variations can have an effect on the valuation of the property. Basic capitalization rates ranging from 9% to 13% will be used to value these properties; although adjustments may be made based on the individual property characteristics and the information provided to the chief appraiser as required under Sections 11.182 (d) and (g), Property Tax Code.
Exemptions and Deferrals
- Exemption Ad – as published in the local newspapers in March.
- Homestead Exemption Chart – chart showing available homestead exemption amounts for each jurisdiction.
- Disabled Veteran’s Exemption Chart – chart showing amount of exemption available based on service related disability rating.
- Homestead Deferral Pamphlet – things you should know before you file this document.
- Homestead Exemption – information about Homestead Exemptions.
Business Personal Property
Texas law requires businesses to annually report their business personal property assets (inventory, machinery and equipment, furniture and fixtures, computers, vehicles, vessels, aircraft, etc.) to the appraisal district in which the property was located on January 1. This report, which the Texas Tax Code refers to as a “rendition” is due by April 15 and must be on a form approved by the state comptroller. Failure to file a rendition, or filing it late, subjects the business owner to a 10% mandatory late filing penalty. Filing of a false rendition, or a deliberate attempt to evade taxation, results in a mandatory civil penalty of 50% of the taxes found due and possible criminal prosecution. Additionally, business personal property that is not rendered is subject to back assessment as omitted property.
Please contact the Personal Property Department of the Freestone Central Appraisal District at 903-389-5510 for additional information concerning the filing of your rendition.
- Business Property Rendition Pamphlet – information about the tax-ability of personal property used in your business.
- Business Personal Property Rendition of Taxable Property Form
- 2020 BPP Index Factors, Service Life, & Percent Good Tables
Protest & Appeals of Property Value
- Wait A Minute – important information to read before you file a protest.
- Property Tax Appeals and Protest Procedures
- OK …I’ve filed a Protest…Now What?– Information on what happens after the ARB has received your protest.
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You deserve to know how your property taxes are set. New laws require local governments to be more transparent when it comes to the property tax process.
- Taxpayers have a stronger voice in the process.
- More information about how tax rates are set.
- One convenient place to learn about your tax rates and send feedback to your local elected officials.