Property Tax Information Available for Montgomery County Taxpayers
(MONTGOMERY COUNTY, TX) — New and updated property tax information has just
been compiled by Montgomery Central Appraisal District and is available now to assist
taxpayers. This property tax information is current and covers a wide range of topics, such
as tax deferral, productivity appraisal, and appraisal notices.
“A filed tax deferral affidavit keeps homeowners from losing their homesteads because of
delinquent property taxes,” said Janet Jennings-Doyle, Chief Appraiser of Montgomery
Central Appraisal District. Once the affidavit is on file, taxes are deferred – but not
cancelled – as long as the owner continues to qualify for the exemption. Taxes accumulate
with 5 percent interest per year. The law extends the tax deferral to the surviving spouse of
the person who deferred taxes on the homestead if the surviving spouse was at least 55
years old when the deceased spouse died. You can contact us about any property tax issues
with full confidence that we will provide you the most complete, accurate and up-to-date
information available to assist you.
This includes information about the following programs.
Property Tax Exemptions: Non-profit organizations that meet statutory requirements
may seek property tax exemptions and must apply to their local appraisal district by a
specific date. Businesses that receive tax abatements granted by taxing units; ship inventory
out of Texas that may be eligible for the freeport exemption; store certain goods in transit
in warehouses that are moved within 175 days; construct, install or acquire pollution
control property; own and operate energy storage systems; convert landfill-generated gas;
or store offshore drilling equipment while not in use may also be eligible for statutory
exemptions.
Productivity Appraisal: Property owners who use land for timberland production,
agricultural purposes, or wildlife management can be granted property tax relief on their
land. They may apply to their local appraisal district for an agricultural appraisal which
may result in a lower appraisal of the land based on production, versus market value.
Residence Homestead Tax Deferral: Texas homeowners may postpone paying the
currently delinquent property taxes due on the appreciating value of their homes by filing
a tax deferral affidavit at the appraisal district. This tax relief allows homeowners to pay
the property taxes on 105 percent of the preceding year’s appraised value of their
homestead, plus the taxes on any new improvements to the homestead. The remaining taxes
are postponed, but not cancelled, with interest accruing at 8 percent per year.
Property Tax Deferral for Persons Age 65 or Older or Disabled or Disabled Veteran
Homeowners: Texans who are age 65 or older or disabled, as defined by law, or who
qualify for a disabled veteran exemption may postpone paying current and delinquent
property taxes on their homes by signing a tax deferral affidavit. Once the affidavit is on
file, taxes are deferred, but not cancelled, as long as the owner continues to own and live
in the home. Interest continues to accrue at 5 percent per year on the unpaid taxes. You
may obtain a deferral affidavit at the appraisal district.
Homeowners with a mortgage on their home should first check with their mortgage
company to make certain the deferral does not violate the terms of the deed of trust securing
the mortgage on the property.
Rendering Taxable Property: If a business owns tangible personal property that is used
to produce income, the business must file a rendition with the appraisal district by April
15th. Personal property includes inventory and equipment used by a business. Owners do
not have to render exempt property such as church property or an agriculture producer’s
equipment used for farming. Renditions may be filed electronically through FBCAD’s
website.
Appraisal Notices: Property owners should expect to receive a notice of appraised value
from the appraisal district in March or April. The city, county, school districts, and other
local taxing units will use the appraisal district’s value to set property taxes for the coming
year.
Protesting Property Appraisal Values: Property owners who disagree with the appraisal
district’s appraisal of their property for local taxes or for any other action that adversely
affects them may protest their property value to the Appraisal Review Board (ARB).
Property Taxpayer Remedies: This Comptroller publication explains in detail how to
protest a property appraisal, what issues the Appraisal Review Board (ARB) can consider,
and what to expect during a protest hearing. The publication also discusses the options of
taking a taxpayer’s case to the district court, the State Office of Administrative Hearings,
or binding arbitration if the taxpayer is dissatisfied with the outcome of the ARB hearing.
This publication is available in the “Forms” section on the appraisal district’s website.
Notice of Availability of Electronic Communication: In appraisal districts located in
counties with a population of more than 200,000 or that have authorized electronic
communications, and that have implemented a system that allows such communications,
chief appraisers and ARBs may communicate electronically through email or other media
with property owners or their designated representatives. Written agreements are required
for notices and other documents to be delivered electronically instead of mailing. The
request to receive certain items electronically can be found on the appraisal district’s
website.
Informal Meetings: Property owners can request an informal meeting with appraisal
district staff to try and resolve their disputes prior to attending ARB hearings.
To be eligible for a homestead exemption, a property owner must own and occupy a
property. Unless there is a change to a property’s deed, property owners do not need to
reapply for their exemptions once they have been granted.
For more details on deferral, contact the Montgomery Central Appraisal District at
936.756.3354 or by email at exemptions@mcad-tx.org. Property owners may obtain an
application online at www.mcad-tx.org under “Forms.” Information also is available on
the Comptroller’s Property Tax Assistance Division’s website at
www.window.state.tx.us/taxinfo/proptax/.
About MCAD The Montgomery Central Appraisal District is a political subdivision of the
State of Texas for the purpose of discovering and appraising property for ad valorem tax
purposes for each taxing unit within the boundaries of the district. For further information,
visit www.mcad-tx.org.
