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Updated 2025 Tax Year

Live Oak County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.5% to 2.2% effective rate, varies by special districts and municipality
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Live Oak County property taxes fund essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property owners pay taxes to multiple entities including the county, school districts, cities, and various special districts, with the combined effective tax rate typically ranging from 1.5% to 2.2% of assessed value depending on your specific location within the county.

Tax rates vary significantly by location within Live Oak County due to different combinations of special taxing districts such as water districts, fire departments, and municipal utility districts. Your exact tax bill depends on which city, school district, and special districts serve your property. The county assesses all property at market value as of January 1st each year, with taxes becoming due October 1st for the current tax year.

Section 2

What Makes Up Your Tax Bill

Based on available data for recent levy years (exact FY 2025 rates pending adoption):

ComponentApproximate Rate per $100Description
County General Fund$0.51-$0.52County operations, roads, courts, law enforcement
School Districts$1.00-$1.30Local school district operations and debt service
Cities$0.20-$0.60Municipal services (varies by city)
Special Districts$0.10-$0.50Water, fire, hospital, utility districts (varies by location)
Total Combined$1.81-$2.92Actual rate depends on your specific location

Note: These are approximate ranges for recent years. Final FY 2025-2026 rates will be adopted by October 15, 2025. Special district participation varies significantly by property location within the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Live Oak 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 taxes are additional property tax bills issued when there's a change in property value during the tax year. In Live Oak County, supplemental taxes are triggered by ownership changes, new construction completion, or property improvements that increase assessed value after the January 1st assessment date.

The supplemental tax is calculated as the difference between the old and new assessed values, multiplied by the applicable tax rate, prorated for the remaining months in the tax year. For example, if you complete a $100,000 home addition in June and your total tax rate is 2.0%, you would owe an additional $1,000 ($100,000 × 0.02) prorated for 7 months (June through December), resulting in a supplemental bill of approximately $583.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School Homestead Exemption: -$100,000
  • Net Taxable Value: $200,000
  • Tax Rate: 2.0% (example combined rate)
  • Annual Tax: $4,000
  • Monthly Escrow: $333

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School Homestead Exemption: -$100,000
  • Net Taxable Value: $500,000
  • Tax Rate: 2.0%
  • Annual Tax: $10,000
  • Monthly Escrow: $833

Example 3: $1,000,000 Home with Homestead Exemption

  • Market Value: $1,000,000
  • School Homestead Exemption: -$100,000
  • Net Taxable Value: $900,000
  • Tax Rate: 2.0%
  • Annual Tax: $18,000
  • Monthly Escrow: $1,500

Note: Homestead exemption requires application and applies only to your primary residence. The 10% assessment cap also applies to homesteaded properties, limiting annual assessment increases.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Live Oak County properties. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in escrow until taxes are due October 1st. Lenders typically maintain a 2-month cushion in the account to cover potential tax increases.

Your lender will pay your property taxes directly to Live Oak County before the January 31st deadline to avoid penalties. You'll receive an annual escrow analysis showing how funds were collected and disbursed, with any shortage requiring increased monthly payments or a lump sum payment, while overages result in refunds or reduced future payments. Always verify your tax bill details even when using escrow, as assessment or exemption errors can significantly impact your 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 Live Oak County? A: Property taxes are due October 1st and become delinquent if not paid by January 31st of the following year for the current tax year.

Q: What homestead exemption is available and how do I apply? A: The school district homestead exemption provides up to $100,000 reduction in taxable value for your primary residence. You must apply with the Live Oak County Appraisal District by April 30th following the year you qualify. This exemption also caps annual assessment increases at 10%.

Q: Are there other tax exemptions available? A: Yes, including exemptions for disabled veterans, seniors 65+, and disabled persons. Each requires a separate application with supporting documentation filed by the April 30th deadline. Contact the Live Oak County Appraisal District for specific requirements.

Q: How do I appeal my property assessment? A: File a protest with the Live Oak County Appraisal Review Board by May 31st (or within 30 days of receiving your notice, whichever is later). Informal and formal hearing options are available.

Q: What happens if I pay my taxes late? A: Penalty and interest charges begin February 1st, starting at 6% annually plus additional penalties. Properties can eventually face tax lien foreclosure for non-payment.

Q: Can I pay property taxes online? A: Yes, Live Oak County typically offers online payment options through their official website. Check with the county tax office for current payment methods and any associated convenience fees.

Q: How are special district taxes determined? A: Special district taxes depend on which districts serve your property (water, fire, hospital, etc.). These rates are set independently and can vary significantly by location within the county.

Q: When will I receive my tax bill for the current year? A: Tax bills are typically mailed in September after all taxing entities adopt their rates by the October 15th deadline. Contact the county if you don't receive your bill, as you're still responsible for payment regardless.

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