Staff Report
Property tax appraisals hit mailboxes last week and folks have questions. Tax bills are going up again and, as such, Marion County Tax Assessor-Collector, Karen G. Jones, recently took time to discuss the nuisances of the property tax process.
According to Jones, the Texas Property Tax Code defines four phases of the Property Tax Cycle. Each of which are handled by a different office.
APPRAISAL
January 1 – May 15.
“During this phase property is appraised and exemption applications are processed, notices of appraised value are mailed to property owners. Appraisal record is prepared and sent to the Appraisal Review Board. The Chief Appraiser is solely responsible for this,” Jones said.
EQUILIZATION
May 15 – July 25
“During this phase protests and challenges are heard and determined. Appraisal records are approved and (the) appraisal roll is certified. The Chief Appraiser and Appraisal Review Board is solely responsible for this,” Jones said.
ASSESSMENT
July 25 – October 1
“Appraisal roll is received by taxing units, Tax rates are calculated, adopted and levied. The tax assessor is responsible to calculating rates and the taxing entities are solely responsible for adopting rates. The Tax Assessor is responsible for mailing tax bills,” Jones said.
COLLECTION
October 1 – June 30
“Current taxes are collected, penalties and interest begin to accrue and additional penalties are added for legal costs. The Tax Collector is solely responsible for this phase,” Jones said.
According to Jones, the Collection and Appraisal phases run concurrently.
“The notices that taxpayers are receiving are not Assessments. They are appraisal notices the appraisal process has absolutely nothing to do with the collection of taxes for prior years or the uncollected balance of such,” Jones said. “The Texas Property Tax Code requires that property value be appraised at market value which is determined by the market. I, as Tax Assessor-Collector, have absolutely no responsibility in setting value on property. This is the sole responsibility of the Chief Appraiser and questions concerning these notices should be directed to the proper official responsible.”
The Marion County Central Appraisal District is located 801 N Tuttle St, Jefferson. They can be contacted at 903-665-2519.
As the Tax Assessor-Collector, Jones is responsible for a multitude of duties:
- -Assessment (Calculating the tax rates).
- -Collection.
- -Voter Registration.
- -All Election Responsibilities.
- -All Motor Vehicle Titling and Registration.
- -All Boat Titling and Registration.
- -Liquor licensing collections.
- -Game room licensing.