sit-rep with Rep. Terry Wilson
"According to Value" Taxes WHAT IF I DISAGREE WITH MY TAX APPRAISAL?
A property owner may present objections about the property’s value, exemptions, and special appraisal in a hearing to a local Appraisal Review Board (ARB). The usual deadline for filing a protest is May 1. If the appraisal district mails a notice of appraised value, the deadline is 30 days from the delivery date of the notice. More information can be found by using the QR code.
A CONVERSATION WITH TEXAS REPRESENTATIVE TERRY WILSON HELPING US UNDERSTAND THE WHO, WHAT, WHY, AND HOW OF OUR AD VALOREM TAXES.
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roperty tax, or ad valorem tax, is charged by local governments based on the value of a property. It is also the most-frequently-asked issue for our State Representative, Colonel Terry M. Wilson (US Army, Retired). Rep. Wilson says, "People ask me all the time what can be done about their taxes. Last session, the State Legislature passed the 'Texas Taxpayer Transparency Act' to provide people with the tools to understand their property tax bill and to get involved before the tax rates are even set.”
SETTING THE TAXES Texas is one of nine states that do not collect a personal income tax. Instead, local governments charge property taxes to provide local services and pay down debts. Texas does not have a state property tax and instead relies on other taxes, like sales and use tax, to generate state revenue. On average, about half of the property taxes you owe are paid to the local school district. You may also pay property taxes to your city, county, and special purpose districts, such as emergency services districts (ESD), hospitals, community colleges, and municipal utilities (MUD). In Liberty Hill, the majority of property taxes are paid to Williamson County, City of Liberty Hill, and Liberty Hill ISD. Each taxing entity determines your property tax bill by applying their adopted property tax rate to the taxable value of your home. Rates are set, individually, by a governing body or executive committee of those taxing entitles; e.g., City Council or MUD Board. Before setting a property tax rate, cities, counties and school districts must propose a budget and hold a public hearing on the proposed budget, then build a budget to address 22
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everything from salaries to road repair, and decide what to charge property owners to cover those costs. The proposed budget must be made available for inspection and posted on the city, county, or school district website. Budget discussions can start as early as January of a given year, and beginning in early August, most taxing units take the first step toward adopting a tax rate based on a certified list of properties and respective values they received from the appraisal district. By August 7th , most taxing entities will post budgets and proposed tax rates online. For Williamson County properties, information on the taxable value of property, the proposed tax rate, and the estimate of the total tax bill—if the rate is approved—will be available in August at williamsonpropertytaxes.org. This is the reason taxing entities have public hearings—everyone is welcome to attend the budget planning meetings to hear about the needs of a county, city, school district, etc. Rep. Wilson adds, "Budgets determine revenues, and revenues determine rates. While budget planning can be complex, it is worthwhile to attend those hearings. That is the time to do your homework. If you believe the city should prioritize funding for the fire department or updating a local park, sending an e-mail to your city council member is the best starting point. Attend the public hearing, ask 'why' things are needed, and get the details. Your participation is integral to ensuring local budgets match local priorities and elected officials are all asking for your input.” While speaking at a recent multi-district school board meeting, the Representative asked about community participation during budget meetings. He says, "Their
