How can I update my mailing address?
Your mailing address may be updated by notifying the appraisal district of your new mailing address. A letter stating the update is preferred, however,
it may also be updated over the telephone.
How often does the Smith County Appraisal District appraise my property?
Each property in Smith County must be appraised at least once every three years, however, personal
property must be appraised every year.
What is the purpose of appraising property?
Properties are appraised for property tax purposes. All businesses in Texas are required to pay
taxes based upon the value of their assets.
What is fair market value?
"Fair market value" is defined by the Texas Property Tax Code as the price at which a property
would transfer for cash or its equivalent under prevailing market conditions if:
How do you determine appraised value for Business Personal Property?
An appraised value is derived from information given to the appraisal district on a business personal
property rendition form. When original cost is provided on a rendition, depreciation is applied using
the State's Property Tax Division depreciation schedule. If no rendition is received
an appraiser may use comparable values from similar types of businesses.
What exemptions are available?
Business Personal Property exemptions include exemptions for charitable organizations, freeport exemption,
and pollution exemption. In some cases, Veteran's Exemptions are granted on Personal Property accounts.
These applications are available on this website.
What is the process of protesting my value?
If a taxpayer disagrees with a value set by the Appraisal District, that value may be protested. In order to protest,
the taxpayer must notify the Appraisal District, in writing, within 30 days of the date of the Notice of Appraised
Value. The protest must be a accompanied by the protesting property owner's name, identification of the
subject property, and the reason for the protest.
What is the Appraisal Review Board?
The Appraisal Review Board, or ARB, consists of a group of private citizens authorized by state law to review
the appraisal district's work and resolve protest disputes with taxpayers.
Are Appraisal Review Board hearings open to the public?
Yes.
How can I have my property re-appraised?
You may request that your property be re-appraised. However, it may be difficult to arrange if a request
is made during the Appraisal Review Board process.
What is the Smith County Appraisal District's role in the property tax system?
Who sets the tax rates?
Tax rates are set by the governing body of each taxing entity. The tax rates are then applied to the value arrived at by the Appraisal District.
Who is the Board of Directors?
The Board of Directors consists of five voting members and one nonvoting member who govern the operations
of the Appraisal District. The Board of Directors set policies, adopt a budget, approve contracts, etc. The "ex officio"
or nonvoting member is, by law, the County Tax Assessor/Collector. The remaining five members must be residents of the district and must
have resided in the district for at least two years immediately preceding the date the individuals take office.
Members serve two year terms beginning on January 1 of even numbered years.
How can I find out if taxes are delinquent?
The Smith County Tax Office will be able to answer any questions regarding tax delinquencies.