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Updated 2025 Tax Year

Smith County
Property Tax Guide

Everything you need to know about property taxes in Smith 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
$0.542418 per $100 assessed value (county base rate) - total varies by location due to school districts and municipal taxes
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Smith County, Texas operates under the state's property tax system, which serves as the primary funding mechanism for local government services, schools, infrastructure, and emergency services. Property taxes in Smith County fund essential services including public education through local school districts, county operations, municipal services, and various special districts such as fire departments, municipal utility districts, and community college districts.

The effective property tax rate in Smith County varies significantly by location within the county due to the combination of multiple taxing entities. For the 2024-2025 tax year, the base county rate is $0.542418 per $100 of assessed value for maintenance and operations. However, property owners also pay taxes to school districts, municipalities, and special taxing districts, resulting in total effective rates typically ranging from 2.0% to 3.0% depending on the specific location and applicable taxing jurisdictions. It's important to note that actual tax bills depend on your property's location within Smith County, as different areas are served by different combinations of school districts, municipalities, and special districts, each with their own tax rates.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
Smith County$0.542418County maintenance and operations (2024-2025)
School Districts$1.00 - $1.35Varies by district (Tyler ISD, Whitehouse ISD, etc.)
Municipalities$0.40 - $0.75City taxes (Tyler, Lindale, Whitehouse, etc.)
Special Districts$0.05 - $0.30Fire districts, MUDs, hospital districts
Total Effective Rate~2.0% - 3.0%Combined rate varies by location

Note: Rates shown are for FY 2024-2025 and vary significantly based on your property's location within Smith County. Each area may be served by different combinations of school districts, municipalities, and special taxing districts. Contact the Smith County Appraisal District for your specific tax rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Smith 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 primarily triggered by new construction, additions, or major improvements to existing properties during the tax year. When improvements are completed after January 1st (the standard assessment date), additional taxes may be levied on the increased value for the remainder of that tax year.

The supplemental tax is calculated by determining the additional assessed value created by the improvement, applying the applicable tax rates, and prorating the amount based on the number of months remaining in the tax year. For example, if you complete a $50,000 home addition in July and your combined tax rate is 2.5%, the supplemental tax would be approximately $625 ($50,000 × 0.025 × 6/12 months = $625) for the remaining six months of that tax year. These supplemental assessments are billed separately and have their own due dates, typically within 30 days of the supplemental bill being issued.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000
  • Taxable Value: $200,000
  • Combined Tax Rate: 2.5%
  • Annual Tax: $5,000
  • Monthly Escrow: ~$417

Example 2: $600,000 Home with Homestead and Over-65 Exemptions

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000
  • Additional Local Exemptions: -$10,000
  • Taxable Value: $490,000
  • Combined Tax Rate: 2.5%
  • Annual Tax: $12,250
  • Monthly Escrow: ~$1,021

Example 3: $1,000,000 Home with Maximum Exemptions

  • Market Value: $1,000,000
  • School District Homestead Exemption: -$100,000
  • Additional Local Exemptions: -$15,000
  • Taxable Value: $885,000
  • Combined Tax Rate: 2.5%
  • Annual Tax: $22,125
  • Monthly Escrow: ~$1,844

Note: All exemptions require application and are not automatic. Rates vary by specific location within Smith County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Smith County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects approximately 1/12 of your estimated annual property tax bill each month along with your mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Smith County when they become due on January 31st.

Lenders typically conduct annual escrow analyses to ensure adequate funds are being collected. If property taxes increase due to rising assessments or tax rate changes, your monthly escrow payment may increase. Conversely, if an escrow surplus develops, you may receive a refund or see reduced monthly payments. Property owners should verify that their lender has paid taxes on time, as you remain ultimately responsible for ensuring payment. You can check payment status through the Smith County Tax Assessor-Collector's website or by calling their office directly.

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 Smith County for the current fiscal year? A: Property taxes for the 2024-2025 fiscal year are due by January 31, 2025. This is a single annual payment with no split payment options.

Q: What tax exemptions are available and do they require application? A: The primary exemption is the $100,000 homestead exemption for school district taxes on your primary residence. Additional exemptions include over-65, disability, and veteran exemptions. All exemptions require application and are NOT automatic - you must file with the Smith County Appraisal District.

Q: How does the homestead exemption work? A: The homestead exemption provides two benefits: a $100,000 reduction in assessed value for school taxes, and a 10% annual cap on assessment increases for your primary residence. You must apply for this protection - it's not automatic. Applications are due by April 30th.

Q: What happens if I pay late? A: Late payments incur penalty and interest charges starting February 1st. Penalties begin at 6% in February and increase monthly, plus 1% interest per month.

Q: How do I appeal my property assessment? A: You can protest your assessment with the Smith County Appraisal Review Board. Protests must typically be filed by May 15th (or within 30 days of receiving your notice). Contact the Smith County Appraisal District for specific deadlines and procedures.

Q: Can I pay property taxes online? A: Yes, Smith County offers online payment options through their official website. Credit card payments may incur processing fees.

Q: Why do special district taxes vary so much in Smith County? A: Different areas of Smith County are served by various combinations of municipal utility districts, fire districts, hospital districts, and community college districts, each with separate tax rates based on their service areas and funding needs.

Q: When do I need to report changes to my property? A: You should report new construction, improvements, or business personal property by April 30th through property renditions filed with the Smith County 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
County
Deaf Smith County, Texasco.deaf-smith.tx.us
02
County
DEAF SMITH COUNTY ADOPTED BUDGET FISCAL YEAR ...co.deaf-smith.tx.us
03
County
Notice About 2025 Tax Rates - Deaf Smith County, Texasco.deaf-smith.tx.us
04
County
Key Dates of Smith County Property Tax Protesttaxcutter.us
05
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
06
Tax Doc
Property Tax Today - Texas Comptrollercomptroller.texas.gov
07
County
Smith County Property Taxnacdashboard.nara.gov
08
Residence Homestead Exemptions - Texas Comptrollercomptroller.texas.gov
09
County
Smith County Central Appraisal Districttaxcutter.us
10
Tax Doc
Property Tax Bills - Texas Comptrollercomptroller.texas.gov
All sources verified as of 2025 Tax Year

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