March 28, 2022
Updated Property Tax Information Now Available for Texas
(ANGLETON) — New and updated property tax information has just been compiled by Brazoria County Appraisal District and is available now to assist taxpayers. This property tax information is current and covers a wide range of topics, such as taxpayer remedies, exemptions and appraisals, and has information for select groups, such as disabled veterans and persons age 65 or older.
“Whether you are a homeowner, business owner, disabled veteran or taxpayer, it’s important you know
your rights concerning the property tax laws.” said Marcel Pierel, III, Chief Appraiser of the Brazoria
Appraisal District. “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
This includes information about the following programs:
• Property Tax Exemptions for Disabled Veterans ‐ The law provides partial
exemptions for any property owned by disabled veterans or surviving spouses
and surviving children of deceased disabled veterans. Another partial exemption
is for homesteads donated to disabled veterans by charitable organizations at no
cost or not more than 50 percent of the good faith estimate of the homestead’s
market value to disabled veterans and their surviving spouses. The exemption
amount is determined according to percentage of service‐connected disability.
The law also provides a 100 percent homestead exemption for 100 percent
disabled veterans and their surviving spouses and surviving spouses of U.S.
armed service members killed or fatally injured in the line of duty.
• 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.
• Rendering Taxable Property ‐ If a business owns tangible personal property
that is used to produce income, the business must file a rendition with its local
appraisal district by a specified date. 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.
• Appraisal Notices – Normally, taxpayers receive a notice of appraised value
from the appropriate local appraisal district. The city, county, school districts and
other local taxing units use the appraisal district’s value to set property taxes for
the coming year.
• Property Taxpayer Remedies – This Comptroller publication explains in detail
how to protest a property appraisal, what issues the county appraisal review
board (ARB) can consider and what to expect during a protest hearing. The
publication also discusses the option to request limited binding arbitration to
compel the ARB or chief appraiser to comply with a procedural requirement and
the options of taking a taxpayer’s case to district court, the State Office of
Administrative Hearings or binding arbitration if the taxpayer is dissatisfied with
the outcome of the ARB hearing.
• Homestead Exemptions – A homestead is generally defined as the home and
land used as the owner’s principal residence on Jan. 1 of the tax year. A
homestead exemption reduces the appraised value of the home and, as a result,
lowers property taxes. Applications are submitted to the appropriate local
• 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 their local county 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 deferral postpones the remaining taxes,
with interest accruing at 8 percent per year but does not cancel them.
• 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.
• 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.
• 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 district’s ARB.
• Informal Meetings – Property can request an informal meeting with appraisal
district staff to try and resolve their disputes prior to attending ARB hearings.
For more information about these programs, contact Brazoria County Appraisal District at
979‐849‐7792. Information is also available on the
Comptroller’s Property Tax Assistance Division’s website at