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Property Tax Info

From Llano County Commissioner Precinct 1, Peter Jones

The Llano County Property Tax that each of us pay is a combined bill of multiple taxing entities depending on where you live. For all of us who live in Llano County, the Llano Independent School District and the Llano County Property Tax are common property tax line items on your bill. If you live in the City of Horseshoe Bay you will have a line item for City taxes.  If you live in the Emergency Service District #1 (ESD #1) for emergency ambulance service serving Horseshoe Bay, Oakridge Estates, Blue Lake, Deerhaven and Sandy Harbor you will have an ESD #1 line item. If you live in Oakridge Estates you will have an Emergency Service District #4 line item for fire protection in ESD #4. The City of Sunrise Beach collects its City Property Tax directly and is not shown on the combined Llano County Property Tax bill.

With all of these taxing entities shown on one property tax bill it can be confusing to understand how this is being billed and what your options are. The purpose of this email is to explain each of these and to state how recent legislative changes affect your bill.

Llano County Property Tax

The current property tax rate for Llano County is 31.62 cents per $100 of Taxable Value. For your information this rate has been reduced slightly for the past 2 years and of the 254 counties in Texas, over 90% of counties have a higher tax rate than Llano County.

The Assessed Value is set by the Llano Central Appraisal District each year and you are advised early in each year to decide if you wish to contest this assessment.

If you own a property that is recorded as your Homestead, you are eligible for a Homestead Exception where the Assessed Value on which property taxes are calculated is reduced by 20%.

For example: If you have a property with an Assessed Value of $300,000 which is your Homestead, before your Llano County Property Tax is calculated it will be reduced by 20% or $60,000 to a taxable  value for calculation purposes of $240,000.

If you are over the age of 65, Llano County allows for a property tax ceiling on Over 65 Homesteads. This is the amount of Llano County Property Tax calculated for the following year after the year you became age 65. This is the future maximum Llano County Property Tax you will pay each year in the future on this property. Should the property tax rate and/or the Taxable Value decrease in future years where your Llano County Property Tax is less than your tax ceiling, the Llano County Property Tax you pay in that year will be less than your tax ceiling. If property  tax rates or taxable value increases to be more than your tax ceiling you will not pay more than your tax ceiling.

The Llano Central Appraisal District is attempting to get the date of birth of owners on record so that it may remind owners that this benefit is available, but it is up to the owner to advise the Appraisal Office when they become age 65 to get this benefit. Should this be missed the owner may be able to get a refund of the past 2 years.

Llano County Independent School District (ISD)

The current property tax rate for Llano County ISD is $1.168 per $100 of Taxable Assessed Value. As with the Llano County Property Tax the Assessed Value is set by the Llano Appraisal District each year.

If you are under the age of 65 the Assessed Value on which the Llano ISD property taxes are calculated are reduced by 10% if this property is recorded as your Homestead. Then a state exemption of $25,000 further reduces your Assessed Value. For example: if you have a Homestead property assessed at $300,000, this is reduced by 10% or $30,000 to $270,000. Then it is further reduced by $25,000 to $245,000 on which the Llano ISD taxes are calculated.

If you are over the age of 65, Llano ISD Assessed Value is further reduced by a state exemption of $10,000 on Over 65 Homesteads to calculate your annual Llano ISD property tax.

As with the Llano County Property Tax, the Llano ISD Property Tax allows for those over the age of 65 a tax ceiling that applies the year following the year you reach age 65. The same approach applies where your Llano ISD Property Tax could go down but will not exceed the tax ceiling for the year you became age 65.

Again, the Llano Appraisal District is to be advised of the year when you turn age 65 to get this benefit.

The City of Horseshoe Bay (HSB)

The current City of HSB property tax rate is 25 cent per $100 of Taxable Value. Should the property be your Homestead you are eligible for a 20% Homestead exemption on your Assessed Value. The City of HSB does not have any tax ceiling if you are over the age of 65.

Emergency Service District #1 (ESD #1)- Emergency Ambulance

The current ESD #1 property tax rate is 1.78 cents per $100 of Taxable Value. Should the property be your Homestead you are eligible for a 20% Homestead exemption on your Taxable Assessed Value. ESD #1 does not have any tax ceiling if you are over the age of 65.

Emergency Service District #4 (ESD #4) – Fire Protection Oakridge Estates

The current ESD #4 property tax rate is 10 cents per $100 of Taxable Value. ESD #4 does not provide for a Homestead exemption on your Taxable Assessed Value nor does ESD #4 have any tax ceiling if you are over the age of 65.

Property Tax Payment Option

Your Llano County Property Tax payment is due in full before February 1st of each year to avoid any penalties.

If you are over the age of 65 you can apply to the Llano County Tax Collector to pay the property tax due on your Over 65 Homestead property in four equal payments every two months until paid in full, starting with the first payment by February 1st each year. The subsequent payments are due by April 1st, June 1st and August 1st to avoid any penalties. This option has to be applied for at the Llano County Tax Collector’s Office.

I hope this provides some explanation of the Llano County Property Tax System and how these taxes are calculated and billed.

Should you have any questions on your property tax please contact Dexter Sagebiel at 325-247-4165.

Peter Jones
Llano County Commissioner Pct 1
P.O. Box 8759
101 Ferguson Rd.

Email: commpct1@co.llano.tx.us
Bus: 830-598-2296
Cell: 830-385-3292
Fax: 830-598-5231