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Updated 2025 Tax Year

Loving County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.47486 per $100 of assessed valuation (varies by taxing entities within county)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Loving County, Texas operates under the state's property tax system, where property taxes serve as the primary funding source for essential local services including schools, county operations, emergency services, and infrastructure maintenance. As the least populated county in Texas, Loving County maintains a relatively streamlined tax structure while adhering to all state property tax regulations under the Texas Property Tax Code.

Property tax rates in Loving County vary by location within the county due to different combinations of taxing entities, including the county, school district, and any applicable special districts. For the 2025 tax year, the total combined tax rate is $0.47486 per $100 of assessed valuation, representing a 3.07% increase from the previous year's rate of $0.46071. Property owners should note that their specific tax rate depends on which taxing jurisdictions serve their property location, and all exemptions and credits require formal application and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Total Combined Rate (2025)$0.47486All taxing entities combined
County General FundVariesBasic county services, roads, courthouse operations
School DistrictVariesLoving County ISD operations and debt service
Special DistrictsVariesAdditional services like hospital, water, or emergency services

Note: These rates apply to the 2025 levy year (FY 2025-2026). The specific rate breakdown by individual taxing entity was not available in current records. Property owners receive detailed rate information on their annual tax statements showing each applicable taxing jurisdiction.

Rate Variations: Your actual tax rate depends on your property's location within Loving County and which special taxing districts serve your area. Contact the Loving County Appraisal District for your specific rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Loving 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 in Loving County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. These are separate from the annual property tax bill and are calculated based on the difference between the old and new assessed values.

Common triggers for supplemental taxes include:

  • Change in property ownership
  • New construction or major improvements completed during the tax year
  • Removal or loss of tax exemptions
  • Discovery of previously unassessed improvements

Calculation example: If you purchase a home in June valued at $400,000, but the previous assessment was $350,000, you would owe supplemental taxes on the $50,000 difference for the remaining months of the tax year. Using the 2025 rate of $0.47486 per $100, this would equal approximately $238 in supplemental taxes ($50,000 ÷ 100 × $0.47486) prorated for the remaining months.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Homestead Exemption (school): $100,000
  • Net Taxable Value: $200,000
  • Annual Tax: $949.72 ($200,000 ÷ 100 × $0.47486)
  • Monthly Escrow: $79.14

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Homestead Exemption (school): $100,000
  • Net Taxable Value: $500,000
  • Annual Tax: $2,374.30 ($500,000 ÷ 100 × $0.47486)
  • Monthly Escrow: $197.86

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Homestead Exemption (school): $100,000
  • Net Taxable Value: $900,000
  • Annual Tax: $4,273.74 ($900,000 ÷ 100 × $0.47486)
  • Monthly Escrow: $356.15

Note: These calculations assume only the standard homestead exemption. Additional exemptions may apply but require separate applications. All exemptions must be filed with the Loving County Appraisal District.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Loving County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments along with your mortgage payment and pays your property taxes directly to the Loving County Tax Assessor-Collector when due.

How escrow works:

  • Monthly escrow amount = (Annual property tax ÷ 12) plus cushion
  • Lenders analyze your escrow account annually and adjust payments as needed
  • You'll receive an annual escrow analysis statement showing payments and disbursements
  • Escrow shortages result in increased monthly payments or lump sum requirements

Important timing: Property taxes in Loving County are due January 25th each year. Lenders typically pay before this deadline to avoid penalties. If you don't have an escrow account, you're responsible for making direct payments to the tax collector by the due date. Verify your lender has current tax information, especially after assessment appeals or exemption applications.

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 Loving County for the current fiscal year? A: Property taxes are due January 25, 2026 for the 2025 tax year. This is the final deadline with no extensions available.

Q: What homestead exemption is available and how do I apply? A: The primary homestead exemption provides a $100,000 reduction in assessed value for school district taxes on your primary residence. You must apply with the Loving County Appraisal District by April 30th of the tax year. This exemption also caps annual assessment increases at 10%.

Q: Are there other tax credits or exemptions I might qualify for? A: Additional exemptions may include senior citizen, disabled person, disabled veteran, and agricultural use exemptions. All require separate applications with supporting documentation filed by April 30th annual deadline.

Q: How does the 10% homestead cap work? A: If you have a homestead exemption, your property's assessed value for tax purposes cannot increase more than 10% per year, regardless of market value increases. This caps assessment growth but doesn't reduce actual market value.

Q: When are properties assessed and how can I appeal? A: Properties are assessed annually as of January 1st. You'll receive notice of appraised value by April/May. Appeals must be filed within 30 days of receiving your notice or by May 15th, whichever is later.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the Loving County Tax Assessor-Collector at the courthouse for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Contact the Loving County Tax Assessor-Collector at 100 Bell St., Mentone, TX 79754 for available payment methods and online options.

Q: Why did my tax rate increase from last year? A: The 2025 total tax rate of $0.47486 per $100 represents a 3.07% increase from 2024's rate of $0.46071 per $100, reflecting increased budget requirements across taxing entities.

Q: Do I pay different rates than my neighbor? A: Your tax rate depends on which taxing districts serve your specific property location within Loving County. Different areas may have different combinations of special districts, affecting your total rate.

Q: How do I contact the Loving County Appraisal District? A: The Loving County Appraisal District handles property assessments and exemption applications. Contact them at the Loving County Courthouse, 100 Bell St., Mentone, TX 79754 for all assessment-related matters.

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