How Property Tax Works
Carson County, Texas operates under the state's property tax system, which serves as the primary funding mechanism for local government services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes in Carson County are assessed annually based on the appraised value of real estate as of January 1st, with the tax year running from January 1 to December 31.
The effective tax rate in Carson County for fiscal year 2025-2026 is $0.519967 per $100 of assessed valuation, though actual rates paid by individual property owners vary significantly based on their location within specific taxing districts such as school districts, municipalities, and special service areas. Property owners should note that Carson County contains multiple overlapping taxing jurisdictions, meaning your total property tax bill combines levies from the county, applicable school districts, cities or towns, and any special districts that serve your property.
Property values in Texas are reassessed annually by the county appraisal district, but homestead properties benefit from a constitutional cap limiting assessment increases to 10% per year, regardless of actual market value appreciation. This assessment limitation, along with various tax credits available through application, can significantly impact your final tax obligation.