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Updated 2025 Tax Year

Brooks County
Property Tax Guide

Everything you need to know about property taxes in Brooks County, TX. Rates, due dates, exemptions, and how it affects your monthly payment.

9 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by location, typically 1.2-2.8% depending on taxing districts (county, school, special districts)
1st Due
Jan 31
2nd Due
Oct 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Brooks County, Texas property taxes are a primary source of funding for local government services, school districts, and various special taxing districts throughout the county. Property taxes support essential services including public education, county operations, emergency services, and infrastructure maintenance. The property tax system in Brooks County operates under Texas Property Tax Code, with taxes assessed annually based on the appraised value of real and personal property as of January 1st each year.

The effective tax rate in Brooks County varies significantly by location within the county due to different combinations of taxing entities that may include the county, school districts, cities, and special districts such as water districts or emergency services districts. For the 2025-2026 tax year, property owners can expect total tax rates ranging from approximately $0.90 to over $2.50 per $100 of assessed value, depending on their specific location and which taxing jurisdictions apply to their property. Property taxes in Brooks County are due by September 1st and become delinquent if not paid by January 31st of the following year.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionLevy Year
Brooks County General Fund~$0.25-$0.35County operations, roads, courthouse, sheriffFY 2025-2026
School District$0.900847Local school district operations and debt serviceFY 2025-2026
City (if applicable)$0.15-$0.45Municipal services (varies by city)FY 2025-2026
Emergency Services District$0.05-$0.10Fire and EMS services (select areas)FY 2025-2026
Water/Utility Districts$0.10-$0.30Water, sewer infrastructure (select areas)FY 2025-2026

Note: The school district rate of $0.900847 per $100 applies countywide for the 2025-2026 school year. Additional taxing entities vary significantly by location within Brooks County. Property owners should verify their specific tax rate combination with the Brooks County Appraisal District, as special district boundaries create different total tax rates throughout the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brooks County, property taxes are due in two installments:

First Installment
Jan 31
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Brooks County are additional tax assessments that occur when there are mid-year changes to property ownership, value, or use. The most common triggers include new construction completion, ownership transfers that remove agricultural exemptions, property improvements exceeding $25,000, or changes from exempt to taxable status. These supplemental taxes are calculated by applying the current year's tax rates to the difference between the previous assessed value and the new assessed value.

For example, if a property owner completes a $150,000 home addition in March, and the property's assessed value increases from $200,000 to $350,000, a supplemental tax would be levied on the $150,000 increase. Using Brooks County's combined tax rate of approximately $2.50 per $100, this would result in a supplemental tax of $3,750, prorated for the remaining months of the tax year. Supplemental tax bills are typically issued within 60 days of the triggering event and have the same payment due dates as regular property taxes.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000 (application required)
  • Taxable Value: $200,000
  • Combined Tax Rate: $2.45 per $100
  • Annual Tax: $4,900
  • Monthly Escrow: $408

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000 (application required)
  • Taxable Value: $500,000
  • Combined Tax Rate: $2.45 per $100
  • Annual Tax: $12,250
  • Monthly Escrow: $1,021

Example 3: $1,000,000 Commercial Property

  • Market Value: $1,000,000
  • No exemptions available for commercial property
  • Taxable Value: $1,000,000
  • Combined Tax Rate: $2.45 per $100
  • Annual Tax: $24,500
  • Monthly Escrow: $2,042

Important: The homestead exemption requires annual application and only applies to primary residences. Tax rates shown are estimates and vary by specific location within Brooks County due to different special taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Brooks County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. The lender collects monthly payments equal to the annual property tax divided by 12, plus a cushion amount (typically 2-3 months of payments) to ensure sufficient funds for tax payments. Escrow payments are deposited into a separate account and used to pay property taxes when due on September 1st.

Property owners with escrowed taxes should receive an annual escrow analysis from their lender, typically in the fall, showing the previous year's activity and any required payment adjustments for the coming year. If property taxes increase significantly due to rising assessed values or tax rate changes, monthly escrow payments may need to increase accordingly. Property owners can verify that their lender has paid taxes correctly by checking with the Brooks County Tax Assessor-Collector's office or viewing payment records online.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Brooks County for the current tax year? A: Property taxes for FY 2025-2026 are due by September 1, 2025. Taxes become delinquent after January 31, 2026, with penalties and interest applied to late payments.

Q: What homestead exemptions are available and do they require application? A: The primary homestead exemption is the $100,000 school district exemption for primary residences, which requires annual application with the Brooks County Appraisal District. Additional exemptions may be available for seniors (65+) and disabled veterans, all requiring separate applications with specific documentation.

Q: How does the homestead exemption work? A: The homestead exemption reduces your taxable value for school district taxes and caps annual assessment increases at 10% for your primary residence. It does not reduce the market value but limits how much your assessed value can increase each year, providing property tax stability.

Q: When is the deadline to apply for homestead exemption? A: Homestead exemption applications must be filed with the Brooks County Appraisal District by April 30th for the current tax year. Late applications may be accepted with a 10% penalty in some circumstances.

Q: Can I pay my property taxes online? A: Yes, Brooks County typically offers online payment options through the Tax Assessor-Collector's website. Payment methods usually include electronic check, credit card, and debit card, though convenience fees may apply for card payments.

Q: What happens if I disagree with my property assessment? A: Property owners can protest their assessed value with the Brooks County Appraisal Review Board. Protests must typically be filed by May 31st, and the process includes informal meetings with appraisal district staff and formal hearings if necessary.

Q: Are there penalties for late property tax payments? A: Yes, property taxes become delinquent after January 31st, with penalties of 6% in February, 7% in March, 8% in April, 9% in May, 10% in June, and 12% in July and thereafter, plus annual interest charges.

Q: Do special taxing districts affect my property tax rate? A: Yes, Brooks County contains multiple special districts for services like emergency services, water, and municipal utility districts. Your total tax rate depends on which combination of taxing entities serve your specific property location, which can vary significantly throughout the county.

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