Tax Payment Questions
Q. When I receive my 2020 Houston County tax bill, when is the last day that I can pay without penalty and interest?
Before February 1, 2021, or if mailed it must be postmarked before February 1.
Q. Where can I pay my property taxes?
You can pay by cash or check at our Houston County Office. Payments by check only should be mailed to:
Laronica Wooten Smith Houston County Tax Assessor-Collector
PO Box 941
Crockett, TX 75835
Please make your check payable to Laronica Wooten Smith TAC, and if possible, enclose the copy of your tax statement with your payment.
Online and telephone property tax payments by credit card or e-check are also accepted.
Q. Why do I make checks payable to Laronica Wooten Smith TAC?
The County Tax Assessor-Collector is an office created by the Texas Constitution. Under the Constitution’s provisions, the Assessor-Collector is personally liable for the funds collected and deposited in separate bank accounts under his/her control. The Assessor-Collector is relieved of this responsibility and liability when he/she deposits the funds with the County Treasurer.
Q. Can I pay my property taxes online?
Yes. The Tax Office accepts full or partial payment of property taxes online. Property taxpayers may also use any combination of e-checks, debit or credit cards for payment. We accept American Express, Discover, MasterCard, and Visa credit/debit cards. A non-refundable convenience fee of 2.25% +.25¢ per transaction will be charged by NCR (E-check fee is $1.50).
Q. Can I pay my current taxes before paying my delinquent taxes?
Yes. Please be sure to indicate on your check that the money is to be applied to your current year taxes.
Q. Can I make monthly payments on my current taxes?
Yes.
Q. Can I make monthly payments on my delinquent taxes?
Yes, but payment arrangements will have to be made.
Q. Why do I have to pay penalty and interest when I never received a bill?
As a property owner, it is your responsibility to make sure that you receive a bill and that it is paid on time. The statements are mailed and the taxes are due at the same time each year. If you have not received a bill by the middle of December, you should call and request that another one be mailed to you. You are also able to call and get an amount due over the phone as early as October or look up your account on the website. It is not necessary to have a statement to make payment as long as you have your account number and know the correct amount. You can either mail or take your payment to the Houston County Tax office.
Q. Can a refund be mailed directly to me?
If the refund is due to the granting of an exemption (i.e. homestead or disabled veteran), the refund check will be mailed directly to the payor(payer) on file.
Q. The mortgage company paid my current taxes. I failed to claim the homestead. How do I get a refund?
First, apply to HCAD for the exemption. We will send an application for the homestead exemption, or you may obtain the form directly from HCAD by calling (936) 544-9655. The refund will be issued automatically to the payor (payer) on file.
Q. I received a bill for personal property taxes, but I do not own any real estate; I just lease it for my business. Why am I receiving a bill on property I do not own? Should the property owner be paying this?
All businesses are taxed on their personal property, such as furniture, fixtures, machinery, equipment, inventory and vehicles. Most likely, the bill that you received is for your business personal property and not for the real estate itself. The real estate is taxed separately and the tax statement sent to the property owner.
Q. Can you send me a statement on my taxes for part of the year?
The Houston County Tax Office does not prorate taxes; the tax bill is mailed showing the total amount due for the year.
Q. Why am I getting a delinquent tax bill on a parcel I just purchased?
The tax law requires this office to mail delinquent tax bills to the current owner of real estate, rather than to the previous owner. Because a tax lien exists against that parcel, it is in the current owner’s best interest to have knowledge of that lien. If a lawsuit were filed to foreclose the lien, the current owner (not the previous owner) risks losing the property to foreclosure.
Appraised Value Questions
Q. How did you arrive at the appraised value of my property?
Placing a taxable value on real property and personal property is a function of the Houston County Appraisal District, not the Tax Office. Please call the Houston County Appraisal District (HCAD) at (936) 544-9655, or go to their website at www.houstoncad.org.
Q. How can I protest my appraised value?
All protests must be directed to the Houston County Appraisal District. You may obtain the form directly from HCAD by calling (936) 544-9655. The deadline for filing written protests for homestead properties is April 30th or 30 days after the date the appraisal district sends a notice of appraised value, whichever is later.
Q. The Houston County Central Appraisal District reduced my value. When will I receive another statement?
You will receive a new tax bill after this office receives the adjusted taxable value from HCAD.
Q. I own several adjoining lots and the homestead was assigned to the wrong lot. How do I get it corrected?
The Houston County Appraisal District will have to make the correction. You will receive a corrected statement after HCAD certifies the correction to the Houston County Tax Office. The correction process may take several weeks, so do not wait to pay your tax bill!
Tax Sale Questions
Q. Can the delinquent tax attorneys sell my property for unpaid taxes?
It is possible that property can be sold for delinquent taxes. A lawsuit for tax lien foreclosure can be filed and a judgment subsequently granted by the court. The attorneys, with the approval of the Houston County Tax Office, can then proceed with tax sale procedures.
Q. What is the procedure for purchasing property with delinquent taxes?
Property can be bought for delinquent taxes only after a lawsuit for tax lien foreclosure has been filed, and later a judgment has been granted by the court to sell the property. You will need to contact the law firm that administers delinquent tax sales on behalf of Houston County.
Exemption Questions
Q. I received my tax statement and it does not show my exemption.
Perhaps you have not filed the proper affidavit with the appraisal district. You are entitled to a homestead exemption if you own your home on January 1 and it is your primary residence. You can claim only one homestead exemption as of January 1. In order to receive a homestead exemption, an affidavit must be filed with the Houston County Appraisal District. All exemptions, such as homestead, over 65, disabled persons, and disabled veterans require execution of an affidavit with the Houston County Appraisal District. You can obtain the forms directly from HCAD by calling (936) 544-9655.
Q. We are over 65 and pay no taxes. We received a statement showing an emergency service district tax. Why?
Emergency service districts were created by the state legislature and approved by the voters of the various districts. They have the legal authority to set a tax rate and may not allow exemptions. These exemptions are not mandatory, and they do not have to grant them. If no exemption is allowed, you are liable for the tax. There is a maximum allowable exemption, and if the value is higher than the ceiling, the value above the ceiling is taxable.
Q. I received a homestead exemption for the current year, but I sold the property. How can I correct this matter?
The exemption goes by its status as of January 1st of each year. If you purchased a new home you need to file for a homestead exemption on your new homestead property with the Houston County Appraisal District for the next January 1. You may obtain the form directly from HCAD by calling (936) 544-9655.
Tax Statement Questions
Q. I understood totally (100%) disabled veterans were to receive a total exemption from their property taxes; why did I receive tax bills for 2007?
Voters did approve a constitutional amendment on November 6, 2007 to provide a total exemption from property taxes to 100% disabled veterans. However, the legislation necessary to put the exemption into affect was not approved by the Texas Legislature in the 2007 session. Therefore, because the Legislature meets only every two years, it will be at least 2009 (probably 2010) before the exemption may be granted.
Q. I paid off my house and my mortgage company will not be paying my taxes this year. How do I make sure that I receive my tax statement? When are the statements mailed out and when are taxes due?
As long as a statement is not requested by a mortgage company, it is automatically mailed to the homeowner. The statements are mailed out by November of each year. If you have not received your statement by mid-December, it is your responsibility to notify us so that we can send out another statement. Taxes are due upon receipt, and should be paid no later than January 31st of the year following the year the tax statements are mailed.
Q. This is not my property. What shall I do with this statement?
If you know the name of the owner, please return the statement to this office with the name of the owner. If you do not know the name of the owner, return the statement with that notation.
Q. The name and address on this statement are incorrect. How can I get it changed?
The Houston County Appraisal District is responsible for determining each property owner’s name and address. You can get the form directly from HCAD by calling (936) 544-9655.
Q. What is a tax account number and what do you mean by a “legal description”?
The tax account number is assigned by the Houston County Appraisal District and is used to help identify each piece of property. Normally, only one account number is assigned to each parcel. The legal description describes the property as a parcel in a larger tract (e.g., Lot 1, Block 2 in Meadow Subdivision), so it can be located on a map. If the legal description is wrong on your statement, this error should be directed to the Houston County Appraisal District for proper handling. You may obtain the real property correction form or personal property correction form directly from HCAD by calling (936) 544-9655.
Q. Can you send me a statement on my taxes for part of the year?
The Houston County Tax Office does not prorate taxes; the tax bill must be paid in full. Only after they go delinquent may you make payments.
Q. Why am I getting a delinquent tax bill on a parcel I just purchased?
The tax laws require this office to mail delinquent tax bills to the current owner of real estate, rather than to the previous owner. Because a tax lien exists against that parcel, it is in the current owner’s best interest to have knowledge of that lien. If a lawsuit were filed to foreclose the lien, the current owner (not the previous owner) risks losing the property to foreclosure.
Q. What do I do if one of my jurisdictions on my bill is wrong?
Contact the Houston County Appraisal District at (936) 544-9655.
Miscellaneous Questions
Q. Why are my taxes higher this year than in previous years?
Check your exemptions. If you were not granted the exemption allowed, contact HCAD. The appraised value may be greater than in the previous year. If so, you will receive an explanation from the Houston County Appraisal District for the increase. Also, the tax rate may have increased and if so, the amount of your tax could be more than the previous year. The breakdown of the tax rates of the various jurisdictions is shown on your tax statement.