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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location, typically 2.5-3.5% effective rate due to multiple taxing jurisdictions
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Jefferson County, Texas, are administered by the Jefferson County Central Appraisal District and fund essential local services including schools, county operations, municipal services, and special districts. The county establishes certified property values as of January 1st each year, with taxes calculated based on the assessed value of real estate and personal property. Property owners receive tax bills that reflect the combined rates of multiple taxing jurisdictions.

The effective tax rate in Jefferson County varies significantly by location within the county due to the overlay of different special taxing districts, school districts, municipal boundaries, and other local jurisdictions. While the county's base rate contributes to the overall tax burden, property owners may also pay taxes to independent school districts, cities, hospital districts, water districts, and other special purpose entities. This creates a complex tax structure where two properties of equal value in different areas of the county may have substantially different tax bills.

Jefferson County follows Texas state law regarding property taxation, including the 10% annual assessment increase cap for homestead properties and various exemption programs. Property owners are encouraged to understand their specific tax obligations and available benefits, as most exemptions and credits require formal application and are not automatically applied to tax bills.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionLevy Year
County No-New-Revenue Rate$0.359759Basic county operations and servicesFY 2025
County Voter-Approval Rate$0.4112883Enhanced county funding levelFY 2025
School DistrictVariesIndependent school district taxes (varies by district)FY 2025
MunicipalVariesCity taxes (applies only within city limits)FY 2025
Special DistrictsVariesHospital districts, water districts, other special purposesFY 2025

Note: The actual tax rate for any specific property depends on its location within Jefferson County and which taxing jurisdictions have authority over that area. School district rates, municipal rates, and special district assessments vary significantly across the county. The combined effective rate typically ranges from approximately $2.50 to $3.50 per $100 of assessed value, but can be higher in areas with multiple special districts.

Section 3

When Are Property Taxes Due?

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

First Installment
Jan 31
Delinquent after Dec 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 Jefferson County are additional tax assessments that occur when there are changes to property ownership, value, or use during the tax year. The most common triggers include the sale or transfer of property to new owners, completion of new construction or major improvements, and changes in property classification or exemption status.

When a supplemental assessment is issued, it covers the difference between the previous tax liability and the new tax liability, prorated for the portion of the tax year remaining after the change occurred. For example, if a property sells in June and the new assessed value results in higher taxes, the new owner receives a supplemental bill for the additional tax amount from June through the end of the tax year.

Example: A property assessed at $400,000 sells in August for $550,000. The Jefferson County Central Appraisal District reassesses the property at $520,000. If the total tax rate is $3.00 per $100, the annual tax increases from $12,000 to $15,600. The new owner would receive a supplemental bill for approximately $2,100 (the $3,600 difference × 7/12 months remaining in the tax year).

Example Calculation

Example 1: $300,000 Property with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000 (application required)
  • Net Taxable Value: $200,000
  • Estimated Tax Rate: $3.20 per $100
  • Annual Tax: $6,400
  • Monthly Escrow: $533

Example 2: $600,000 Property with Senior Exemption

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000 (application required)
  • Senior Citizen Additional Exemption: -$10,000 (application required)
  • Net Taxable Value: $490,000
  • Estimated Tax Rate: $3.20 per $100
  • Annual Tax: $15,680
  • Monthly Escrow: $1,307

Example 3: $1,000,000 Commercial Property

  • Market Value: $1,000,000
  • No Exemptions Applied: $0
  • Net Taxable Value: $1,000,000
  • Estimated Tax Rate: $3.20 per $100
  • Annual Tax: $32,000
  • Monthly Escrow: $2,667

Important: All exemptions require formal application to the Jefferson County Central Appraisal District and are not automatically applied. Tax rates vary by specific location within the county.

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Section 5

Escrow & Property Taxes

Most Jefferson County property owners with mortgages have their property taxes collected through escrow accounts managed by their mortgage lenders. Lenders estimate the annual tax liability and divide it by 12 to determine monthly escrow payments, which are collected along with principal and interest payments. The lender maintains these funds in a separate account and pays the tax bill directly to Jefferson County when taxes become due on January 31st.

Property tax bills in Jefferson County are typically mailed in October, and lenders have until the January 31st deadline to remit payment. Mortgage companies usually pay taxes in December or January to ensure timely payment and avoid penalties. Property owners should verify that their lender has received the current tax bill and confirm the escrow account has sufficient funds to cover the payment.

Escrow accounts are analyzed annually, and lenders may adjust monthly payments if the actual tax liability differs significantly from the estimated amount. If taxes increase due to rising assessments or rate changes, property owners may face higher monthly payments or a shortage that must be paid over time. Conversely, if taxes decrease, owners may receive a refund or reduced future payments.

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 Jefferson County for the current tax year? A: Property taxes are due by January 31st annually. Taxes become delinquent on February 1st, and penalties and interest apply to late payments.

Q: What homestead exemptions are available and how do I apply? A: The primary homestead exemption is a $100,000 school district exemption for your primary residence. Additional exemptions may be available for seniors, disabled persons, and veterans. All exemptions require application to the Jefferson County Central Appraisal District and are not automatically granted.

Q: How does the homestead exemption cap work? A: The homestead exemption includes a 10% annual cap on assessment increases for your primary residence. This limits how much your assessed value can increase each year, but it does not reduce the market value. You must file a homestead application to receive this protection.

Q: When does the Jefferson County Central Appraisal District establish property values? A: Property values are certified as of January 1st each year. The appraisal district reviews and establishes assessed values annually based on market conditions and property characteristics as of that date.

Q: How can I appeal my property assessment? A: Property owners who disagree with their assessment can file a protest with the Jefferson County Appraisal Review Board. Protests must typically be filed by May 15th (or 30 days after the appraisal notice is mailed, whichever is later).

Q: What penalties apply for late tax payments? A: Delinquent taxes after February 1st incur penalties and interest charges. Penalty rates and interest are set by state law and compound over time, making prompt payment important.

Q: Can I pay my property taxes online? A: Yes, Jefferson County typically offers online payment options for property taxes. Check the county's official website or tax collector's office for current payment methods and any associated convenience fees.

Q: Why do tax rates vary within Jefferson County? A: Different areas of the county are served by different combinations of school districts, cities, hospital districts, water districts, and other special taxing entities. Your total tax rate is the sum of all applicable jurisdictions' rates.

Q: What triggers a supplemental tax assessment? A: Supplemental assessments occur when property changes hands, new construction is completed, major improvements are made, or exemption status changes during the tax year.

Q: Are there exemptions available for seniors or disabled persons? A: Yes, additional exemptions may be available for qualifying seniors (65+) and disabled persons beyond the standard homestead exemption. These require separate applications and documentation of eligibility to the Jefferson County Central Appraisal District.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Notice About 2025 Tax Ratesjeffersoncountytx.gov
02
Tax Doc
NOTICE: Agenda for Public Hearing on proposed Tax Rate ...jeffersontexas.us
03
Tax Doc
2025 Tax Rate Calculation Worksheetjeffersoncountytx.gov
04
Agreementjeffersoncountytx.gov
05
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
06
annual budget fiscal year 2023-2024jeffersoncountytx.gov
07
County
Jefferson County Property Tax Exemptiontaxcutter.us
08
HRP Checklistjeffersoncountytx.gov
09
Homeowner Assistance Program Application Document ...jeffersoncountytx.gov
10
018 16test.co.jefferson.wa.us
All sources verified as of 2025 Tax Year

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