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Updated 2025 Tax Year

Polk County
Property Tax Guide

Everything you need to know about property taxes in Polk 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
2.0-2.8% effective rate (varies by taxing districts including county, school, city, and special districts)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Polk County, Texas operates on a property tax system that funds essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property owners pay taxes based on their property's assessed value multiplied by the combined tax rates of various local jurisdictions. The effective tax rate in Polk County varies by location within the county, typically ranging from approximately 2.0% to 2.8% of assessed value, depending on which special taxing districts serve your specific property.

Your total property tax bill combines rates from multiple entities: Polk County government, your local school district, any incorporated city if applicable, and special districts such as emergency services districts, municipal utility districts, or hospital districts. Each jurisdiction sets its own tax rate annually, and the combination of these rates determines your total tax burden. Property values are assessed by the Polk County Appraisal District, with residential homesteads subject to a 10% annual assessment increase cap under Texas law.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Polk County$0.566070County operations, roads, law enforcement, courts
School Districts~$1.00-$1.30Varies by district (Livingston ISD, Shepherd ISD, etc.)
Cities$0.20-$0.50Municipal services (where applicable)
Emergency Services$0.05-$0.15Fire protection, EMS districts
Hospital Districts~$0.10Polk County Hospital District
Other Special DistrictsVariesMUDs, water districts, other local services

Total Combined Rate Range: ~$2.00-$2.80 per $100 of assessed value

Rates shown are for fiscal year 2025-2026. Your actual rate depends on your property's specific location and which taxing entities serve your area. The county rate of $0.566070 was adopted for the 2025 tax year as the no-new-revenue rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Polk 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 Texas are typically minimal compared to other states, as most property tax adjustments are handled through the annual assessment process. However, supplemental taxes may be levied when new construction is completed mid-year or when property improvements substantially increase value during the tax year. These taxes are calculated on the increased assessed value from the date of completion through the end of the tax year.

For example, if you complete a $50,000 home addition in July and your total tax rate is 2.5%, you would owe supplemental taxes of approximately $625 ($50,000 × 0.025 × 0.5 years) for the remainder of that tax year. The full increased value would then be reflected in the following year's regular assessment.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Exemption Applied: -$100,000 (school district)
  • Net Taxable Value: $200,000
  • Tax Rate: 2.5% (estimated combined rate)
  • Annual Tax: $5,000
  • Monthly Escrow: ~$417

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Exemption Applied: -$100,000 (school district)
  • Net Taxable Value: $500,000
  • Tax Rate: 2.4% (estimated combined rate)
  • Annual Tax: $12,000
  • Monthly Escrow: $1,000

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Exemption Applied: -$100,000 (school district)
  • Net Taxable Value: $900,000
  • Tax Rate: 2.3% (estimated combined rate)
  • Annual Tax: $20,700
  • Monthly Escrow: $1,725

Note: Homestead exemption requires application and applies only to school district taxes. Additional exemptions may be available for seniors, disabled persons, or veterans and require separate applications.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Polk County properties. Your lender collects monthly payments equal to 1/12 of your estimated annual tax bill and pays your taxes directly to the county when due. Polk County offers quarterly payment options with due dates of April 30, July 31, October 31, and January 31, though many lenders pay the full amount by January 31st to avoid multiple transactions.

Lenders typically conduct annual escrow analyses and may adjust your monthly payment based on actual tax bills and account balances. You'll receive an escrow statement showing payments made on your behalf. If you pay taxes independently, you can verify payments through the Polk County Tax Assessor-Collector's website. Property owners without mortgages can choose to pay quarterly or make a single annual payment by January 31st to avoid penalty.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Polk County? A: For fiscal year 2025-2026, taxes can be paid quarterly: April 30, 2026 (Q1), July 31, 2026 (Q2), October 31, 2026 (Q3), and January 31, 2027 (Q4). Single annual payments are due by January 31, 2027.

Q: What homestead exemptions are available and do I need to apply? A: The primary homestead exemption provides up to $100,000 off your home's value for school district taxes only. You must apply with the Polk County Appraisal District by April 30th of the tax year. Additional exemptions for seniors (65+), disabled persons, and veterans require separate applications.

Q: How does the homestead exemption cap work? A: Texas homestead law limits annual assessment increases to 10% for your primary residence. This caps the growth in your home's assessed value, not the market value, helping control tax increases over time. You must have a homestead exemption filed to receive this protection.

Q: How often are properties reassessed? A: The Polk County Appraisal District reviews all properties annually. You'll receive a notice of appraised value each spring, typically by May 1st, with information on how to appeal if you disagree with the assessment.

Q: What happens if I pay taxes late? A: Penalties begin February 1st at 6% of the tax owed, increasing to 7% in March, 8% in April, and 9% in May and beyond. Interest accrues at 1% per month. Delinquent taxes can result in foreclosure proceedings.

Q: Can I pay property taxes online? A: Yes, Polk County accepts online payments through the Tax Assessor-Collector's website. Payment options include bank transfers and credit/debit cards, though convenience fees may apply for card payments.

Q: Why do my taxes vary from my neighbor's on a similar home? A: Tax amounts depend on assessed value, applicable exemptions, and which special taxing districts serve your property. Even neighboring properties may be in different school districts or special service areas with varying tax rates.

Q: How do I appeal my property assessment? A: You can protest your appraised value with the Polk County Appraisal Review Board. Protests must be filed by May 15th (or within 30 days of receiving your notice). The appraisal district website provides protest forms and scheduling information.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
polk county commissioners courtnewtools.cira.state.tx.us
02
County
Schelana Hock, County Clerk Jpolktx.gov
03
Tax Doc
Notice About 2025 Tax Ratespolktx.gov
04
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
05
Tax Doc
Property Tax Law Deadlines - Texas Comptrollercomptroller.texas.gov
06
County
Polk County, Texas Tax Abatement Guidelines and Criterianewtools.cira.state.tx.us
07
Residence Homestead Exemption Affidavits - Texas Comptrollercomptroller.texas.gov
08
County
Order Designating a Homestead Exemption for Polk Countynewtools.cira.state.tx.us
09
County
Polk County, Texasnewtools.cira.state.tx.us
10
County
Annual Comprehensive Financial Report 2024 (Polk County AUD ...newtools.cira.state.tx.us
All sources verified as of 2025 Tax Year

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