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Updated 2025 Tax Year

Rusk County
Property Tax Guide

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

8 Official Sources
8 min read
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Quick Facts
Tax Rate
0.544476% county base rate, 2.0-2.8% combined effective rate (varies by district)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Rusk County, Texas operates under the state's property tax system to fund essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes in Rusk County are assessed based on the market value of real and personal property as of January 1st each year, with the county empowered to levy taxes on all property within its boundaries.

The effective property tax rate in Rusk County varies significantly by location due to multiple overlapping taxing jurisdictions. While the county's base rate is 0.544476 for 2025, property owners also pay taxes to school districts, cities, emergency service districts, and other special taxing districts. The combined effective rate typically ranges from approximately 2.0% to 2.8% of assessed value, depending on your specific location within the county. Texas law provides a 10% annual cap on assessed value increases for homestead properties, along with various exemptions that can reduce your taxable assessed value, though most require formal application.

Section 2

What Makes Up Your Tax Bill

Component2025 RateDescription
Rusk County0.544476County operations, roads, law enforcement, courts
School Districts~1.200000Varies by district; includes state-mandated homestead exemption
Cities0.200000-0.600000Municipal services; varies by city
Emergency Services0.050000-0.100000Fire protection, EMS districts
Hospital Districts0.150000-0.250000Local hospital funding where applicable
Water/MUD Districts0.200000-0.800000Municipal utility districts in some areas

Note: These rates apply to the 2025 tax year (FY 2025-2026). Your actual combined rate depends on which special taxing districts serve your property location. Some rural areas may have fewer districts, while developed areas often include multiple special district assessments. Contact the Rusk County Appraisal District to determine your specific district assignments.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Rusk 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 Rusk County are additional property tax assessments issued when property values change mid-year due to new construction, improvements, or ownership transfers that trigger reassessment. These supplements ensure property taxes reflect current property values rather than waiting for the next annual assessment cycle.

Supplemental taxes are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the remaining months in the tax year. For example, if you complete a $100,000 home addition in July and your combined tax rate is 2.5%, you would owe a supplemental tax of approximately $1,250 ($100,000 × 0.025 × 6/12 months = $1,250) for the remainder of that tax year. The property becomes a lien as of January 1st, and supplemental taxes follow the same payment schedule as regular property taxes, becoming delinquent on June 30th if unpaid.

Example Calculation

$300,000 Home (with Homestead Exemption):

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000
  • Net Taxable Value: $200,000
  • Combined Tax Rate: 2.40%
  • Annual Tax: $4,800
  • Monthly Escrow: $400

$600,000 Home (with Homestead Exemption):

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000
  • Net Taxable Value: $500,000
  • Combined Tax Rate: 2.45%
  • Annual Tax: $12,250
  • Monthly Escrow: $1,021

$1,000,000 Home (with Homestead and Over-65 Exemptions):

  • Market Value: $1,000,000
  • School District Homestead Exemption: -$100,000
  • Over-65 Additional Exemption: -$10,000
  • Net Taxable Value: $890,000
  • Combined Tax Rate: 2.50%
  • Annual Tax: $22,250
  • Monthly Escrow: $1,854

Important: All exemptions require formal application with the Rusk County Appraisal District. The homestead exemption also provides a 10% annual cap on assessment increases. Rates vary by specific taxing districts serving each property.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Rusk County require property tax escrow accounts to ensure timely tax payments. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. Lenders typically collect an initial escrow deposit at closing covering 2-3 months of taxes, then maintain a cushion throughout the year.

Property taxes in Rusk County become due on October 1st and are considered delinquent after June 30th of the following year, giving lenders ample time to make payments from escrow accounts. Most lenders pay taxes in late January before the February 1st penalty date. You should receive an annual escrow analysis showing tax payments made on your behalf and any adjustments to your monthly escrow amount. If your property taxes increase due to rising assessments or new exemptions expire, your lender will adjust your monthly payment accordingly. Always verify that your lender has paid your taxes by checking with the Rusk County Tax Office, as you remain ultimately responsible for payment even when using escrow.

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 Rusk County for the current fiscal year? A: Property taxes are due October 1st and become past due February 1st. They become delinquent June 30th with additional penalties and potential legal action.

Q: What homestead exemptions are available and do they apply automatically? A: The school district homestead exemption ($100,000 reduction in taxable value) is available for primary residences, plus a 10% annual cap on assessment increases. Additional exemptions exist for over-65, disabled veterans, and disabled persons. None are automatic - you must apply with the Rusk County Appraisal District by April 30th.

Q: How does the homestead 10% cap work? A: The homestead cap limits annual increases in your assessed value (not market value) to 10%. If your home's market value increases 20%, your assessed value only increases 10%. This benefit requires filing a homestead exemption application.

Q: When does the county assess property values? A: Property is assessed annually as of January 1st. The Rusk County Appraisal District mails notices by May 1st. You have until May 31st to file a protest with the Appraisal Review Board if you disagree with your assessment.

Q: What are the penalties for late payment? A: Penalties begin February 2nd at 6% of the tax due, increasing to 7% in March, 8% in April, 9% in May, and 10% in June. Additional attorney fees and court costs apply after June 30th delinquency date.

Q: Can I pay property taxes online? A: Yes, the Rusk County Tax Office provides online payment options. Contact their office or visit their website for current payment methods and any associated convenience fees.

Q: Why did my taxes increase if the tax rate stayed the same? A: Tax increases typically result from higher property assessments, new special district taxes, or expired exemptions. Your tax bill shows the breakdown of all taxing entities and their respective rates and assessed values.

Q: What if I disagree with my property assessment? A: File a protest with the Rusk County Appraisal Review Board by May 31st (or within 30 days of receiving your notice if mailed after May 1st). You can present evidence of your property's market value at an informal or formal hearing.

Verified Sources

Backed by 8 Official Government Sources

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

01
County
Approved County Budget 2026ruskcountytx.gov
02
Tax Doc
1. This budget will raise more revenue from property taxes ...ruskcountytx.gov
03
Tax Doc
notice of voter-approval tax rate electionruskcountytx.gov
04
County
RUSK COUNTY, TEXAS COMPREHENSIVE ANNUAL ...ruskcountytx.gov
05
County
RUSK COUNTY, TEXAS COMPREHENSIVE ANNUAL ...ruskcountytx.gov
06
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
07
County
RUSK COUNTY, TEXAS ANNUAL COMPREHENSIVE ...ruskcountytx.gov
08
County
RUSK COUNTY, TEXAS COMPREHENSIVE ANNUAL ...ruskcountytx.gov
All sources verified as of 2025 Tax Year

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