Property taxes – also called ad valorem taxes – are locally assessed taxes. The county appraisal district appraises property located in the county, while local taxing units set tax rates and collect property taxes based on those values. Property taxes provide more tax dollars for local services in Texas than any other source of revenue. They help pay for public schools, city streets, county roads, police, fire protection and many other services.
How is the amount of taxes I pay determined?
The amount of taxes paid on a property is based on the property’s taxable value which is appraised by the Val Verde County Appraisal District and the tax rate which is adopted by the taxing unit’s governing body.
Which entity is responsible for appraising my property's value?
The value on your property is determined by the Val Verde County Appraisal District. The appraisal district is responsible for discovering, listing and appraising all taxable properties within its jurisdiction. The Chief Appraiser is the chief administrator of the appraisal office.
What if I do not agree with my property's appraised value?
Every year from March through May, the appraisal district sends out notices to property owners whose property values are subject to change. During this period, the property owner may meet with the appraisers and try to come to an agreement. If the property owner is not in agreement with the value, he/she may file a protest and have their case heard by the Appraisal Review Board. The protest, however, must be filed by the deadline given by the appraisal office.
Which local taxing units may tax my property?
If your property is situated within the city limits, your property will be taxed by the city and county. If your property is situated outside the city limits, your property will be taxed by the county. The school district and hospital taxes are also collected by the county.
What is an exemption and what exemption does the City of Del Rio offer?
Exemptions exclude a part or whole value of a property from taxation. This lowers the tax amount due on a property. The taxing entity’s governing body determines what exemptions are offered for each taxing unit. The exemptions offered by the City of Del Rio are;
Over 65 Residence Homestead Exemption –To qualify, you must own your home on January 1st, the property owner must be 65 years of age or older and the property be their homestead. The property owner may also file for a Tax Deferral Affidavit which defers the collection of taxes if they own and occupy the residence.
Disabled Veteran Exemption - The exemption amount is based on the percentage of disability.
Where do I apply for an exemption?
All applications for any exemptions must be filled out at the Val Verde County Appraisal District. The Chief Appraiser determines if an applicant qualifies for an exemption and notifies the respective taxing units. The Val Verde County Appraisal District is located at:
Val Verde County Appraisal District
417 Cantu Road
Del Rio, Texas 78840
Where can I report a change in ownership or mailing address?
Any change regarding the ownership of a property or change of mailing address must be reported to the Val Verde County Appraisal District. The appraisal office will then notify the taxing units of the change.
When are property taxes due?
The tax bills go out around October 1st of each year and are due upon receipt. Payment for current taxes must be made by January 31st to avoid paying penalties and interest.
When do the taxes become delinquent?
The taxes become delinquent on February 1st of the following year in which they were imposed and are subject to penalty and interest and possible legal action.
What is the amount of penalty and interest?
When is the additional penalty for attorney fees usually added?
Personal Property accounts that become delinquent on February 1 and remain delinquent on April 1 of the tax year incur the additional penalty for attorney fees of 15% on April 1.
Real Property accounts that become delinquent on February 1 and remain delinquent on July 1 of the tax year incur the additional penalty for attorney fees of 15% on July 1. In cases where a law suit has been filed for prior year delinquencies, the additional 15% penalty for attorney fees will be assessed at February 1.
Any supplemental taxes that become delinquent on or after June 1 also incur the additional penalty for attorney fees after the collector sends the required notices.
When can a taxing unit file a delinquent tax suit?
A taxing unit may file a tax suit at any time once taxes on a property go delinquent. The taxing unit’s last resort is taking a delinquent property owner to court. Once a tax suit is filed, court costs and other fees may be added to the delinquent tax bill.
What if I didn't receive a tax bill, will I get more time to pay my taxes?
State law provides that failure to send or receive a tax bill does not affect the validity of the tax, penalty or interest due by an individual, the tax delinquency date, the existence of a tax lien, or any procedure the taxing unit institutes to collect the tax. Property owners who do not receive a tax bill and their taxes are not being paid by a mortgage company or bank should call our office so that we may mail or fax them a statement of the taxes due.
Does your office honor post-marked mail payments?
Our office will honor post-marked payments only if it bears a post office cancellation mark of a date earlier than the delinquent date. However, it is the taxpayer’s responsibility to ensure that the payment is stamped with the same date it is delivered to the post office.
Is there a special payment plan for elderly or disabled property owners?
Property owners who qualify for a 65 or Over Homestead or Disability Exemption may pay their current year taxes in four equal installments without penalty and interest. In order to qualify for this payment plan, the property owner must notify our office and make the 1st installment no later than January 31st.
The payment deadlines are as follows:
The 1st installment must be paid no later than January 31st.
The 2nd installment must be paid no later than March 31st.
The 3rd installment must be paid no later than May 31st.
The 4th installment must be paid no later than July 31st.
Please Note: If an installment payment is late, a 6% penalty will be added plus 1% interest for every month delinquent.