Henderson CAD – Official Site



Henderson CountyAppraisal District2020 ANNUAL REPORTIntroductionThe Henderson County Appraisal District is a political subdivision of the state. The Constitution of the State of Texas, the Texas Property Tax Code, and the Rules of the Texas Comptroller’s Property Tax Assistance Division govern the operations of the appraisal district.MissionThe mission of Henderson County Appraisal District is to discover, list and appraise property as accurately, ethically and impartially as possible in order to estimate the market value of all property within the boundaries of the district for ad valorem tax purposes. The district must make sure that each taxpayer is given the same consideration, information and assistance as the next. This will be done by administering the laws under the property tax system and operating under the standards of:The Property Tax Assistance Division of the Texas State Comptroller’s Office (PTAD),The International Association of Assessing Officers (IAAO), andThe Uniform Standards of Professional Appraisal Practice (USPAP).GovernanceThe appraisal district is governed by a Board of Directors whose primary responsibilities are to:Establish the district’s office,Adopt its operating budget,Contract for necessary services,Hire the Chief Appraiser,Appoint the Appraisal Review Board,Provide advice and consent to the Chief Appraiser concerning the appointment of an Agricultural Advisory Board,Approve contracts with appraisal firms selected by the chief appraiser to perform appraisal services for the district,Make general policies on the appraisal district’s operations, andBiennially develop a written plan for the periodic reappraisal of all property within the district’s boundaries.To be eligible to serve on the board of directors, a person must have resided within the boundaries of the county for at least the two years prior to their appointment. Their terms are not staggered. There are no legal limits to the number of terms a board member can serve.The Chief Appraiser is the chief administrator of the appraisal district and is appointed by the board of directors. The chief appraiser must be licensed (or actively working toward licensing) as a Registered Professional Appraiser (RPA) through the Texas Department of Licensing.Members to the Appraisal Review Board are appointed by the Board of Directors. ARB members serve two year staggered terms. They are limited by law to serving three consecutive 2 year terms. They must be certified by the Texas Comptroller. Their responsibility is to settle value disputes between the taxpayer and the chief appraiser. Their decisions regarding value are binding to the chief appraiser for the tax years protested.The Ag Advisory Board is appointed by the Board of Directors at the recommendation of the chief appraiser to aide him in determining typical practices and standards for agricultural activities in the district. They serve at the will of the Board of Directors.Taxing JurisdictionsThe Henderson County Appraisal District is responsible for appraising all properties for each of the taxing jurisdictions that have territory located within the 945 square miles of Henderson County. Following are those taxing jurisdictions with territory located in the district:Henderson CountyCity of AthensCity of BrownsboroCity of ChandlerCity of Enchanted OaksCity of EustaceCity of Log CabinCity of Mabank (split with Kaufman County)City of Caney CityCity of MalakoffCity of ToolCity of Frankston (split with Anderson County)City of TrinidadCity of Star HarborAthens Municipal Water AuthorityHenderson County Levee District #3Lake View Management and DevelopmentAthens ISD (split with Anderson County and Van Zandt County)Brownsboro ISD (spilt with Van Zandt County)Cross Roads ISDEustace ISD (spilt with Van Zandt County)Frankston ISD (spilt with Anderson County)Kemp ISD (spilt with Kaufman County)LaPoynor ISD (split with Anderson County)Mabank ISD (split with Kaufman County)Malakoff ISDMurchison ISDTrinidad ISDVan ISD (split with Van Zandt County)Emergency Services District #1Emergency Services District #2Emergency Services District #3Emergency Services District #4Emergency Services District #5Emergency Services District #6Emergency Services District #7Emergency Services District #10Emergency Services District #11Trinity Valley Community CollegeLegislative ChangesThere were no changes to the Property Tax Code during 2019 that affected the appraisal district’s operations for the year 2020. Laws passed during the 2019 legislative session will have an effect on the 2020 appraisal records.Property Types AppraisedThe district is comprised of some 128,924 parcels.PTADClassificationProperty TypeParcelCountMarket ValueA1Real Property: Single Family Residential No Ag 22,4954,847,743,690A2M/H with or w/o land11,237453,025,860A3House ONLY35534,777,350A4Out building2,12758,044,100BMultifamily Residence1234,050B1Multifamily Residence Type 16223,256,340B2Multifamily Residence Type 210015,997,290C1Vacant land or lot 5 acres or less28,272193,209,220C2Vacant Lot46815,784,440C3Vacant Lot1,56326,513,190D1Real Property: qualified AG land <5 acres11,5881,561,034,580D2Rural land no AG (vacant)75912,925,070EFarm or Ranch Improvements4,309610,272,890E1Improvements with 5 acres or more 2,179411,545,750E2M/H with AG with same owner as land72843,059,540E3Farm or Ranch Improvement354,850,650E4Out building with AG25611,186,410F1Commercial Real Property1,860524,036,399F2Industrial Real Property4652,443,060F3Commercial Real Property 3392,816,440G1Oil and Gas12,22934,764,400JUtilities3169,020J1Water Systems273,824,980J2Gas Distribution Systems136,904,550J3Electric Utilities46137,299,500J4Telephone Utilities2913,326,550J5Railroad2538,876,580J6Pipeline Company393119,212,220J7Cable Television Company 4912,027,560L1Personal Property Commercial2,378173,989,500L2Personal Property Industrial407120,130,780M1M/H *I/O*1,29842,879,830M3Tangible Personal Property /MH1854,802,020PTADClassificationProperty TypeParcelCountMarket ValueM4Tangible Personal Property /MH115,510O1Residential Inventory3842,470,050SSpecial Inventory Tax5014,578,410XTotal Exempt Property6103,760X1Exempt Government2,296214,738,150X2Exempt Schools497248,793,180X3Exempt Religious515139,835,170X4Exempt Charity8516,123,990X5Exempt Water Supply923,089,640X6Exempt Misc18923,289,140XVExempt Misc562,430Property DiscoveryThe district aggressively seeks to discover all newly constructed or added property each year through examination of:City building permitsFiled Material/Mechanic’s LiensMobile home installation reportsSeptic tank permitsElectric connection reportsAdvertisementsRailroad Commission Reports (oil/gas)Field discovery, andPublic “word of mouth”.Utilizing these discovery tools, 962 real parcels with a total market value of $ 146,591, 100 were added to the appraisal roll for 2019. Exemption DataProperty owners may qualify for a variety of exemptions as provided by the Texas Constitution. Some of the most commonly occurring exemptions are described below. Other less commonly occurring exemptions are available and described in the Texas Property Tax Code, Chapter 11.Residential HomesteadThe following chart represents the total exemption amounts available to homeowners who qualify for the exemption on home sites with a maximum of 20 acres:JurisdictionExemptionGeneralOver 65DisabledAT- Athens ISD25,00010,00010,000BR- Brownsboro ISD*25,00010,00010,000CR- Crossroads ISD25,00010,00010,000EU- Eustace ISD*25,00010,00010,000FR- Frankston ISD*25,00010,00010,000KE – Kemp ISD25,00010,00010,000LP- LaPoynor ISD*25,00010,00010,000MB- Mabank ISD25,00010,00010,000ML- Malakoff ISD25,00010,00010,000MU- Murchison ISD25,00010,00010,000TR- Trinidad ISD25,00010,00010,000VA – Van ISD*25,00010,00010,000AC- City of Athens5,00020,00020,000CC-Caney City5,000BC- City of Brownsboro3,000CH- City of Chandler5,0005,000EO- City of Enchanted Oaks5,00010,0003,000EC- City of Eustace5,00010,0005,000FC – City of Frankston*LC- City of Log CabinMK-City of Mabank3,000MF- City of Malakoff7,500SH- City of Star Harbor5,000TO- City of Tool5,00010,000TD- City of Trinidad5,0003,000AW- Athens Water20,00020,000LE- Levee District #3Lake View Management Dvpt.ES1 - HC Rural Fire Dist #1ES2 - HC Rural Fire Dist #2ES3 - HC Rural Fire Dist #3ES4 - HC Rural Fire Dist #4ES5 - HC Rural Fire Dist #5JurisdictionExemptionJurisdictionExemptionGeneralOver 65DisabledES6 – HC Rural Fire Dist #6ES7 - HC Rural Fire Dist #7TV- Trinity Valley15,000HE County- General25,000HE County- R&BHR County- FM/FC3,000HR County - ROW* Give optional 20%For school tax purposes, the over-65, disability, surviving spouse, and 10% disabled veteran residential homestead exemptions create a tax ceiling prohibiting increased taxes on the homestead on existing buildings. (Any new areas added to the home site will cause the ceiling to be readjusted and set in the subsequent tax year.)Although Texas law allows it, none of the other jurisdictions have adopted tax ceilings for over 65 or disabled homeowners.All homeowners who qualify for the residential homestead exemption are subject to the placement of a homestead cap on their qualifying property which prohibits the increase of taxable value on the homestead property to ten percent each year. However, the market value may still be reflective of the local real estate market.Disabled VeteransIn addition to the residential homestead exemption allowable to disabled veterans with a 100% service connected disability (as described above), disabled veterans are allowed a general exemption on any property they own based upon the percentage rating as determined by the Department of Veteran’s Affairs. Current exemptions amounts, as based upon these ratings, are:Percentage DisabilityExemption Amount10%-29%5,00030%-49%7,50050%-69%10,00070%-100%12,000Over-65 -100%12,000Other ExemptionsOther commonly occurring exemptions are:Cemetery ExemptionsReligious OrganizationsPrimarily Charitable Organizations, andVeteran’s Organizations.Others less frequently occurring exemptions are allowable and described in Chapter 11, Property Tax Code.Appeal InformationState law required the district to mail Notices of Appraised Value to property owners where:New property has been included for the first time on the appraisal roll,There has been an ownership changeThere has been a change in the taxable value of $1,000 or moreThe property filed a rendition statement of the property, orThe property has been annexed or de-annexed to a taxing jurisdictionIn compliance with these laws, the district prepared and delivered required notices for:45,298 real estate parcels837 commercial property parcels2,460 personal property parcels105 mineral property parcels223 utility/industrial parcelsFrom those notices, 5,986 parcels were protested with the following characteristics:DescriptionParcelCountValue is over market value3,299Value is unequal compared with other properties1,776Property should not be taxed6Failure to send required notice11Other627Exemption was denied, modified, or canceled80Change of land use51Open Space Land valuation was denied, modified, or cancelled87Owner’s name is incorrect43Property should not be taxed in a taxing unit6The final results of these protests were:DescriptionParcelCountProtest withdrawn1,834Protest settled288Case dismissed for failure (of taxpayer) to appear at hearing267ARB ordered no change to the appraisal record1,390ARB ordered a change to the appraisal record1,283Certified ValuesThe Chief Appraiser certified market and taxable values to each taxing jurisdiction on 2020, Summarized as follows:JurisdictionParcel CountMarket ValueTaxable ValueAthens ISD20,9372,662,456,3051,638,388,556Brownsboro ISD18,6651,536,239,100829,038,378Crossroads ISD23,551494,864,330259,320,931Eustace ISD16,0031,034,355,620699,267,187Frankston ISD3,510186,405,960117,134,473Kemp ISD2,988264,215,650146,424,100LaPoynor ISD8,179435,335,860179,215,568Mabank ISD16,1871,529,487,7701,042,761,158Malakoff ISD15,5231,985,011,7801,637,591,571Murchison ISD4,04282,572,94047,011,262Trinidad ISD1,930107,219,72051,978,662Van ISD21930,451,19014,247,766City of Athens7,7361,247,214,635815,098,009City of Brownsboro79188,331,38050,139,081City of Chandler1,795268,256,050220,239,380City of Enchanted Oaks523113,427,470102,128,882City of Eustace72281,568,28041,161,142City of Log Cabin2,79140,926,67036,437,737City of Mabank52378,596,25068,283,057City of Malakoff1,627149,409,830124,787,283City of Star Harbor575125,825,070109,808,283City of Tool3,362301,534,040263,158,969City of Trinidad1,531101,636,29054,995,479City of Caney City40747,563,59043,957,719City of Frankston111,287,050859,898AMWA Athens Water7,7361,247,244,165825,453,740LE Levee District #312536,779,3002,567,500Emergency Service #16,129581,331,090472,252,094Emergency Service #214,5781,060,834,530986,959,459Emergency Service #38,132382,144,970185,629,104Emergency Service #45,232490,760,900411,845,497Emergency Service #54,315509,670,500299,452,720Emergency Service #65,200280,010,090242,299,159Emergency Service #75,379365,816,320194,525,326Emergency Service #102,641332,115,030190,485,688Emergency Service #1123,044574,546,860333,266,054Henderson County128,92410,348,704,7557,251,181,618TVCC128,92310,348,672,9157,345,113,151Lake View Mana & Development189187,209,210181,106,210These values reflect an overall market value gain of 261,210,245 in value from the previous year’s certified value. This is a stable market value without much gain or loss.Tax RatesUsing the taxable values as certified by the Chief Appraiser(s) and following the requirements of the Truth in Taxation Laws, the taxing jurisdictions adopted the following tax rates:2020 TAX RATES BY JURISDICTIONJurisdictionRateJurisdictionRateAthens ISD0.0133559City of Athens0.0066022Brownsboro ISD0.0127300City of Brownsboro0.0070700Crossroads ISD0.0121470City of Caney City0.0025000Eustace ISD0.0139720City of Chandler0.0060793Frankston ISD0.0134050City of Enchanted Oaks0.0025000Kemp ISD0.0130793City of Frankston0.0038449LaPoynor ISD0.0122460City of Eustace0.0027244Mabank ISD0.0118000City of Log Cabin0.0062450Malakoff ISD0.0109960City of Mabank0.0042544Murchison ISD0.0088790City of Malakoff0.0043000Trinidad ISD0.0115300City of Star Harbor0.0025000Van ISD0.0135517City of Tool0.0043609AMWA0.0011202City of Trinidad0.0043778H.C Levee #30.0213543Henderson County0.0046215TVCC0.0013854Lk View Man & Dev Dist0.0095000E SVS DIST #20.0003000E SVS DIST #10.0003000E SVS DIST #30.0003000E SVS DIST #40.0003000E SVS DIST #60.0010000E SVS DIST #50.0006500E SVS DIST #100.0005358E SVS DIST #70.0005329E SVS DIST #110.0003774 ................
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