PROPERTY TAX FAQs
Texas Comptroller - Property Tax Calendars
How is my property value determined?
The Wilson County Appraisal District identifies property to be taxed, determines its appraised value, whether to grant exemptions, the taxable owner and mailing address, and which taxing jurisdictions may tax the property.
For information on VALUES, to file for an EXEMPTION, or to report changes in OWNERSHIP or ADDRESS, please call the Appraisal District at (830) 393-3065. The Appraisal District is located at 1611 Railroad St, Floresville, Texas 78114. Wilson County Appraisal District information can also be accessed through their website at http://www.wilson-cad.org/.
What are some exemptions? How do I apply?
Exemptions reduce the market value of your property. This lowers your tax obligation. Some of these exemptions are:
- General Residence Homestead: Available for all homeowners who occupy and own the residence as of January 1 of the tax year.
- Disabled Homestead: May be taken in addition to the homestead exemption. Persons with disabilities may qualify for this exemption if they (1) qualify for disability benefits under the Federal Old Age Survivors and Disability Insurance Program administered by the Social Security Administration or (2) have a physician´s statement indicating the applicant is unable to engage or obtain any type of gainful employment.
- Residence Homestead of 100% or totally Disabled Veterans: House Bill 3613 of 81st Texas Legislature authorized the creation of Section 11.131 of the Texas Property Tax Code. This newly created Section entitles a 100% exemption for a residence homestead of a qualifying Disabled Veteran. In accordance to the Tax Code, a Disabled Veteran who has a 100% service connected rating from the United States Department of Veteran Affairs, or is unemployable, is exempt from taxation on the veteran´s residential homestead. The exemption became effective for the 2009 tax year. Because this is a newly created exemption, you will need to submit an application with the Wilson County Appraisal District.
- Disabled Veteran or Survivors of a Disabled Veteran: May be taken in addition to the homestead exemption in accordance to the applicants disability rating established by the Veterans Administration. This exemption can be taken on any property in Texas; it is not limited to the homestead property.
- Over-65 Exemption: May be taken in addition to a homestead exemption on their primary residence effective in the year they become 65 years of age or the year they acquire the property.
Some jurisdictions have limitations of taxes on homesteads of the elderly or disabled. These are commonly called "tax freezes." Taxes are limited to the amount paid on the homestead in the qualifying year plus the value of any additions to the property made after the qualifying year.
These limitations currently exist for all school districts.
You may defer or postpone paying taxes on your homestead if you are 65 years of age or older or disabled for as long as you occupy the residence. A homeowner must file a deferral affidavit with the Wilson County Appraisal District. The deferred status only postpones the liability and therefore does not cancel the tax obligation. Interest accrues at the rate of eight percent per year. Once a property owner no longer lives or owns the home, past taxes and deferred interest become due on the 181st day.
The chief appraiser is responsible for granting/denying exemption applications. A property owner or the owner's authorized agent must file the necessary application before May 1 of the tax year.
To apply for an exemption, call the Wilson County Appraisal District at (830) 393-3065. You may also contact their agency directly by visiting their website at http://www.wilson-cad.org/ to obtain the necessary forms. The exemption will be forwarded to the tax office as soon as the Appraisal District updates their records.
When are my Property Taxes due?
Taxes are due before JANUARY 31 of each year. In order to be timely, payment of taxes must be postmarked on or before the due date.
Taxes are delinquent on FEBRUARY 1 of each year and subject to penalty and interest. Due to a change in the statue, participating jurisdictions may elect to turn over their delinquent business property taxes to their delinquent tax attorneys for collection on April 1st of the year the taxes became delinquent, and are also subject to an additional penalty of 15% or 20% of the taxes, penalty and interest due.
All other past due taxes are surrendered for collection on July 1st of the year the taxes became delinquent and are also subject to the additional 15% or 20% collection fee.
What if I don't receive a Tax Statement?
Failure to receive a tax statement does not affect the validity of the tax, penalty, interest, due date, the existence of a tax lien, or any procedure instituted to collect a tax. Please contact our office at (830) 393-7313 to request a statement of account or you can check your account status online at:
What if I sold my property last year?
The person who owned the property on January 1 of the tax year is personally liable for the tax, even if he/she sold the property during the year. However, let the buyer beware that the lien follows the property.
What if my mortgage company is supposed to pay my taxes?
HB 923 of the 80th regular session of the Texas Legislature stipulates that if an Assessor mails a bill to the authorized agent, i.e., mortgage company, it is not necessary to mail a bill to the owner of record. As a courtesy, tax statements will be mailed to the mortgage company and owner of record.
You may forward your tax statement to your mortgage company if your taxes are paid from an escrow account.
Delinquent and supplemental reminder notices will be mailed only to the owner of the property as shown on the tax records
Can I get a discount on my taxes if I pay early?
Wilson County offers the following discounts:
If paid in October, a 3% discount
If paid in November, a 2% discount
If paid in December, a 1% discount
Not all entities in Wilson County allow the discount.
Do I have to pay all my taxes at the same time?
No. You may select one of the payment options to pay your taxes in installments. Payments are accepted; however, the entire amount must be paid on or before January 31 of the following year in order to avoid penalty and interest.
What is a tax certificate, and how can I obtain one?
A tax certificate is a document showing the current status of taxes; if delinquent, the certificate shows penalties and interest that are due according to tax records. The fee to obtain a certificate is $10.00 per certificate; prepayment is required.
How do I file for a Release of Lien on a manufactured home?
Effective June 18, 2005, House Bill 4238 amended Section 32.03 of the Texas Property Tax Code requiring taxing units to file a tax lien against a manufactured home with the Texas Department of Housing and Community Affairs no later than six months after the end of the tax year for which the tax is owed. A person is prohibited from transferring title of a manufactured home until all tax liens perfected on the home have been extinguished or satisfied and released.
Appraisal Protests and Appeals
To view the Texas Property Tax Code in its entirety visit the Texas Window on State Government Web site.