Residential homestead, over 65 and disability exemptions are granted to owners on their principal residence.
These exemptions reduce the amount of tax a property owner pays.
When a property owner no longer qualifies for one of these exemptions, the law requires them to notify the appraisal district.
When the appraisal district discovers that a property owner no longer qualifies for an exemption, we are required to back assess for up to five years the amount that escaped taxation because of the invalid exemption. In order to avoid these back assessments, you should contact the appraisal district as soon as the exemption status changes.
The same is true for properties receiving the special agricultural appraisal.
The deadline to notify the appraisal district when the property use changes from agricultural is April 30.
These properties may be subject to a rollback tax.
If you have changed your principal residence, contact the appraisal district office at 1301 E. Eighth Street or call 432-332-6834.