The deadline to submit an agricultural special use valuation application is April 30^th of the tax year for which you are applying.

You can find the application for 1-d agricultural use at 50-165.pdf

You can find the application for 1-D-1 (Open Space) at 50-129.pdf

You can submit the application in person or send it in the mail to 2801 B.F. Terry Blvd., Rosenberg, TX 77471

You can also submit it by email to info@fbcad.org

If you have any questions, please review the Agricultural FAQs or the Agricultural Appraisal Guidelines at Agricultural Appraisal – Fort Bend Central Appraisal District (fbcad.org).

1-D-1 (Open Space) agricultural use appraisal is a special use valuation for property that produces an agricultural product. It is not an exemption.

A property owner must complete an application and it must be approved for the property owner to enjoy agricultural appraisal of their property.

A property’s primary use must be a qualifying agricultural use to qualify for agricultural appraisal.

The property must be used in a qualifying agricultural use to the degree of intensity set by the district.

For first time applicants, the property must be used as agriculture in 5 of the previous 7 years prior to the application.

You must provide proof of this use.

If the tract of land you are applying for is leased, you must include a copy of the lease. If there is a verbal lease, you must provide a notarized affidavit, signed by you (the lessee), verifying the terms of the lease.

Qualifying use can include, but is not limited to, row crops, Irrigated crops such as rice, pasture lands, orchards, beekeeping, etc.

You can view a copy of the agricultural appraisal guidelines under forms on our website at AG Guidelines

The land for which a property owner wants agricultural appraisal must be devoted principally to an agricultural use. If the land is used for more than one purpose, the most important and primary use must be agriculture.

Each agricultural use may have different minimum acreage requirements. These requirements are addressed in the agricultural appraisal guidelines. You can view these at AG Guidelines

If a property has ever received agricultural appraisal, then it will always be eligible for a “rollback” when the use of the property changes from agricultural use to some other use.

No, agricultural appraisal is an appraisal of land only.

All structures (barns, sheds, residences, stables, buildings, etc.) on agricultural use land will be appraised at market value.

To calculate productivity vales, we calculate the typical owner’s income generated by the land and subtract certain expenses.

The resulting amount is known as the net-to-land.

We divide the average net-to-land for a five-year period, by the annual cap rate, to determine the land’s productivity value.

The five-year period is the five years that occurred two years prior to the appraisal year.

For example, the five years used for 2021 productivity values were 2015 to 2019.

Only properties that are currently being appraised as agricultural lands or timberlands under 1-D-1 open space may be converted to appraisal based on wildlife management.

The land must be actively used to propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals for human use. Human use includes food, medicine, or recreation.

The land must be used in at least three different ways to achieve this goal.

The ways that land can be used to propagate wild animals for human use are: habitat control; erosion control; predator control; providing supplemental supplies of water or food; providing shelters; and making census counts to determine population.

It is a group of native (indigenous) wild animals that moves between seasonal ranges.

Instructions are on our website at How To Complete An AG Application

Instructions are on our website at How To Complete An AG Application

Applications are due by April 30th of the tax year for which you are applying.

Applications received May 1st will be assessed a penalty if the application is approved.

The penalty is equal to 10% of the savings resulting from the agricultural appraisal.

All applications received after the approval of the appraisal records by the ARB, which is typically mid-July, will be denied.

Yes, you need to complete it.

The Chief Appraiser may ask for an updated application at any time.

If you received an application by mail, it should be completed if you want to have agricultural appraisal on your property.

When property ownership changes or a change to or on a property occurs, an application addressing the change must be filed with the appraisal district to receive agricultural appraisal for the property without a penalty being assessed.

A rollback is initiated when the land use for an account with agricultural use appraisal is changed to non-agricultural use.

A lack of use is considered a change of use. Texas Tax Code Section 23.55 (a) allows a penalty for taking land out of agricultural production.

This penalty is called a “rollback tax”.

The rollback in not negotiable.

It is called a rollback tax because it recovers the taxes the property owner would have paid if the land had been taxed at its market value instead of at the lower agricultural use appraisal.

FBCAD does not handles sales tax, sales tax IDs, or Texas agricultural sale and use tax exemptions.

Visit https://comptroller.texas.gov/taxes/ag-timber/ to get a Texas Agricultural and Timber Registration number and to learn more about agriculture and timber exemptions from certain taxes when purchasing items.

Yes, you can.

FBCAD’s Land Department offers one-one-one assistance sessions with a Land Appraiser.

You can schedule a session online by visiting AG Application Assistance

Property owners must apply annually for 1-D.

For 1-D-1 agricultural appraisal property owners are only required to reapply when a property changes ownership, changes eligibility to receive the special appraisal, or if the Chief Appraiser requires a new application.

For 1-D the property owner must be an individual.

For 1-D-1 a business or individual may qualify.

For 1-D, agriculture must be the property owner’s primary occupation and source of income; the property owner must show that they conduct agriculture for profit.

For 1-D-1, there are no occupation, income, or profit requirements; instead, we look at whether the land is used to the degree of intensity typical in the area for a particular agricultural operation.

For 1-D, the three years immediately preceding the qualification for 1-D must have been devoted principally to qualifying ag use or timber production.

For 1-D-1, it must be five of the preceding seven years.

It is a native animal that originated in or naturally migrated through an area, and that is living naturally in that area.

This is opposed to an exotic animal or one that has been introduced to an area.

You can contact the Texas Parks and Wildlife Department at 512-389-4800 to determine if an animal in considered indigenous to Texas.

The use of animals for food and medicine is self-explanatory.

These uses result in a product and require active participation.

Recreational use can be active or passive and may include any type of use that is for pleasure or sport.

This includes bird watching, hiking, hunting, photography, and other active recreational or hobby-type activities.

The property owner’s passive enjoyment in owning the land and managing it for wildlife is a qualifying recreational use.

The property must be qualified for 1-D-1 Open Agricultural Use Appraisal prior to being converted to Wildlife Management Appraisal.

An application for conversion to Wildlife Management Appraisal is required.

Property owners must include a Wildlife Management plan written by a biologist with their application.

Property owners must adhere to the plan and file a yearly report with the appraisal district.

A property owner must complete a new application applying for the different agricultural use.

The property owner needs to inform the appraisal district of any change of use before April 30th of the tax year in which the change occurs.

If you do not do so by April 30th, a penalty will be assessed.

Review the application for completeness.

Make sure all the fields on the application are completed and that the application is signed.

If the property is subject to a lease, attach a copy of the lease to the application.

If the property does not meet minimum acreage requirements for the agricultural use, include the account numbers of additional property you own or are using for the same agricultural use, in order to fulfill the minimum acreage requirement.

Yes, you may upload your application through our website.

Select the E-Services tab, and then select Land & Residential Inventory.

The form that appears will ask your name, email, and phone number.

Then you can attach the application and the supporting documents.

You can attach more than one document at a time.

You can also fill out the comments section with what documents you are sending.

No, you cannot. You can use property in another county if the property is split between the two adjacent counties.

The amount of the rollback tax is equal to the difference between the taxes that were assessed on the property for the three years preceding the year in which the change of use occurred, and the taxes that would have been assessed if market value had been used.

Interest at an annual rate of 5% is added to the rollback amount.

The interest is calculated from the date on which the taxes based on market value would have been due.

You can fill out an ag rollback estimate request.

Please email info@fbcad.org to get the form.

Then fill it out and mail it to 2801 B. F. Terry Blvd., Rosenberg, TX 77471 or email it to info@fbcad.org.

The estimate takes time to process, it cannot be generated immediately or on demand.

Degree of Intensity is a measurement of what a property owner contributes to their agricultural operation (time, labor, capital equipment, etc.) compared to what a typical property owner contributes to the same type of agricultural operation.

For example, the degree of intensity can be the number of livestock or types of agricultural activities that a typical, prudent producer would have on similar sized land or in a similar sized operation.

The degree of intensity guidelines can be found at AG Guidelines

The capitalization rate (cap rate) is one of may factors used by appraisal districts to value agricultural land and timberland.

Texas Tax Code Sections 23.53 and 23.74 prescribe the methods for determining the cap rate.

The cap rate for 2022 is 10% for appraising agricultural or open-space land, and 6.85% for appraising timberland.

It is a group of native (indigenous) wild animals that is large enough to live independently over several generations.

This definition implies that the population will not die out because it will produce enough animals to continue as a group.

It is a group of native (indigenous) wild animals living on its winter range.

Form 50-283 is the Property Owner’s Affidavit of Evidence.

A property owner may offer evidence or argument by notarized affidavit without personally appearing and may appear by telephone conference call or videoconference to offer argument.

A property owner who appears by telephone conference call or videoconference must offer any evidence by notarized affidavit.
The notarized affidavit and evidence must be submitted to the ARB before the protest hearing begins.

The notarized affidavit and the evidence for the hearing may be submitted to the ARB either in paper or a small portable electronic device such as a flash driver or CD.

The ARB will keep the electronic device.

Evidence submitted by electronic means need to be accompanied by one hard copy of the evidence.

The hard copy format can be a PDF, Word document, Excel spreadsheet, PowerPoint presentation, or JPEG.

This is not an exhaustive list of formats. This only applies if appearing in person.

It does not apply when submitting the electronic device electronically ahead of the hearing.

All sections of the Property Owner’s Affidavit of Evidence must be completed and notarized.

Section 4 of the affidavit asks for the property owner to attach evidence if needed, such as letters, receipts, deeds, photographs, etc.

Please make sure to fill out this section with the number of pages or images submitted as evidence with the affidavit.

Section 6 asks how a property owner intends to participate in their ARB hearing.

Only one option can be selected. If you decide later that you’d rather appear in a different manner, you must provide the ARB written notice of this at least 10 days before your hearing.

When submitting a written request to change your appearance method to telephone or video, you must also submit your notarized affidavit and evidence if you have not already done so. (Does not have to be submitted together, and affidavit is only required if presenting evidence. The property owner can still call/video and speak verbally without the affidavit.)

You do not waive your right to appear in person at your ARB Hearing by submitting the affidavit.

You can find the affidavit at Forms – Fort Bend Central Appraisal District (fbcad.org), under Appeals & Arbitration.

You can also find it at ARB Information – Fort Bend Central Appraisal District (fbcad.org), under Forms.

You may mail the notarized affidavit and evidence to:
Fort Bend Appraisal Review Board
c/o Fort Bend Central Appraisal District,
2801 B. F. Terry Blvd., Rosenberg, TX 77471.

You can also drop if off in person.

You may email the affidavit to appeals@fbcad.org.

***Please remember you must attach evidence to the affidavit, and you must attach an affidavit for the ARB to review the evidence.

Property owners can designate an agent to represent them in property tax matters.

Agents can submit appointment of agent and revocation of agent forms through the portal.

They can also submit their client’s paperwork through the portal, such as mailing address change requests, protests, exemptions applications, and more.

To access the agent portal, you need to register for an account.

You must have your agent ID, TDLR License number.

Agent IDs are assigned by FBCAD. Email Joann Ortega at fid@fbcd.org to receive an agent ID.

You can get your TDLR License Number by searching on the Texas Department of Licensing and Regulation website at Texas Department of Licensing and Regulation – Texas.gov.

If you have questions about the agent portal, you may email fid@fbcad.org.

If you file your Notice of Protest online through the Online Appeal system, the appeal is reviewed by an appraiser, and it is considered an Informal Conference.

When a settlement offer is made, you can either accept or decline it though the online account you created when you filed your Notice of Protest online.

If you decline the settlement offer, then your online protest is closed and a formal protest is opened.

Then, you can schedule and reschedule your ARB hearing date online. This is the only circumstance under which you can schedule your ARB hearing online.

For instructions on how to schedule your ARB hearing in the appeals portal please visit Online Appeal Instructions

When you file your notice of protest electronically, through the mail or in person, there are certain questions on the form that you answer concerning your ARB hearing.

On the Notice of Protest you can choose whether you want an informal conference with an appraiser before your ARB hearing.

You can also choose how you want to appear in front of the ARB: in person, by telephone conference with evidence submitted as a written affidavit, by video conference with evidence submitted as a written affidavit, or just by evidence as a written affidavit that is delivered to the ARB before the hearing.

If you change your mind later and want to opt for a different method, you must provide written notice to the ARB at least 10 days before your hearing date.

On the Notice of Protest, you can select how you want your notice of hearing to be delivered, by regular first-class mail or by email.

On the Notice of Protest, you can also request an electronic reminder of the hearing date, time, and place by text or by email.

You can also request to receive the ARB’s final order of determination by email.

You can request a special panel to hear your protest if you meet certain conditions, which are listed on the Notice of Protest.

If once you receive your Notice of Hearing you need to reschedule, you are allowed one postponement of your hearing without good cause.

Postponement requests should be in writing and should list a date and/or time for which you would like the hearing to be rescheduled.

If you request a reschedule, you will receive a rescheduled hearing notice by mail up to 10 days after your request is received.

You can request a hearing be rescheduled for good cause as well. There are no limits on the number of times a hearing can be postponed due to good cause.

You need to submit the request in writing.

Good cause may include illness, surgery, dependent care issues, etc. Good cause must be proved with documentation and all discretion with the reschedule is with the ARB Board Chairman.

A hearing cannot be rescheduled for less than five days from the original date nor more than 30 from the original date unless the Chief Appraiser and the ARB Chairman or his agent agree.

For more information about appeals, visit www.fbcad.org/appeals/.

A property owner has the right to protest before the Appraisal Review Board (ARB) the failure of the chief appraiser or the ARB to provide or deliver any notice to which a property owner is entitled.

If failure to provide or deliver a notice is established, the ARB shall determine a protest made by the property owner on any other grounds of protest authorized by the tax code.

A property owner who protests for failure to send a required notice must comply with the payment requirements under section 41.4115 of the Tax Code, or the property owner forfeits their right to a determination of their protest.

Under Tax Code Section 41.4115, a property owner who files a protest for failure to send a required notice must pay the amount of taxes due on the portion of the taxable value that is not in dispute.

The property owner must pay the taxes before the delinquency date of the taxes. If they don’t, they forfeit the right to proceed to a final determination of the protest.

A property owner can file an oath of inability to pay the taxes at issue. They may be excused from the requirement of prepayment of tax as a requirement for the board to hear the protest.

The ARB will hold a hearing to review and determine if prepayment of taxes would be an unreasonable limit to the property owner’s access to the ARB.

On the motion of a party, the ARB will hold a hearing to review and determine a property owner’s compliance with the payment requirement.

The ARB may set terms and conditions that are reasonably required by the circumstances, on any determination that a property owner does not have to prepay the taxes.

If the ARB determines that a property owner has not substantially complied with the terms and conditions set out, then the ARB will dismiss the protest.

If the ARB determines the property owner has substantially but not completely complied with the terms and conditions set out, the pending protest will be dismissed if the property owner does not comply within 30 days from the ARB stating they have not complied.

At least 14 days before a property owner’s formal ARB hearing date, the Chief Appraiser shall:

1. Deliver to a property owner or a property owner’s agent a copy of the Comptroller’s pamphlet on Property taxpayer remedies

2. Inform the property owner that they or their agent is entitled to request a copy of the data, schedules, formulas, and all other information the Appraisal District will introduce at the ARB hearing.

3. Deliver a copy of the hearing procedures adopted by the ARB.

This information shall made available free of charge. It shall be given to the property owner or property owner’s agent by first-class mail with prepaid postage, in an electronic format, or by a secure internet website with user registration and authentication, or a website address maintained by the appraisal district on which the information is identifiable and readily available.

If a property owner or a property owner’s agent requests the information be sent by regular first-class mail or be available in person at the Appraisal District office, then Chief Appraiser must provide it that way.

You can find the Comptroller’s pamphlet on property taxpayer remedies, formal ARB hearing procedures, and some general protest information at ARB Information – Fort Bend Central Appraisal District (fbcad.org), under General Information, in the document titled “Information Packet.”

Tax Code Section 1.111 and Texas State Comptroller Rule 9.3044 govern the appointment of an agent. A property owner can designate a person to act as their agent for property tax matters.

The appointment of an agent will not be effective until form 50-162, Appointment of Agent, has been filed with the appraisal district.

On the form, you can designate the agent is to represent the property owner for all property tax matters, or only for certain property tax matters identified in the designation.

You also must choose what types of communications from the appraisal district and ARB you want the agent to receive.
You can also remove a person from being your agent.

The removal of the agent will not take effect until you file form 50-813, Revocation of Agent, with the appraisal district.

Both forms must be signed by the property owner; a property manager authorized to designate agents for the owner; or another person who is authorized to act on behalf of the owner, other than the person being designated as an agent on the form.

If there is an agent already appointed for a property, and then a form for a different person to be agent is filed, then the old agent is removed from the property.

If you do not fill out a form to remove an agent, the agent will not be removed until the expiration date you listed on your appointment of agent form, or until a written revocation of agent form is received.

You can find form 50-162 and form 50-813 at Forms – Fort Bend Central Appraisal District (fbcad.org), under Agent.
Your agent can submit the form through the agents portal at Agent Access – For Licensed Property Tax Consultants (fbcad.org).
Agent Access You or your agent can also email the form to FID@fbcad.org

If you file your Notice of Protest online through the Online Portal, the appeal is reviewed by an appraiser and it is considered an Informal Conference.

When a settlement offer is made, you can either accept or decline it through the online account you created.

If you decline the settlement offer, your online protest is closed and a formal protest is opened and then you are able to schedule and reschedule your ARB hearing date online.

This is the only circumstance under which you can schedule your ARB hearing online.

For instructions on how to schedule your ARB hearing in the appeals portal please visit Microsoft PowerPoint – 2022 Online Appeals Step-by-step guide.pptx (fbcad.org).

Read More…

All postponement requests must be submitted in writing prior to the initial hearing date.

A property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing is entitled to one postponement of the hearing to a later date without showing cause.

You may provide a date and/or time that you would like to be rescheduled to. The ARB will try to accommodate you as best as possible if the schedule permits.

The ARB will not contact you by phone to reschedule your hearing. They will send you a rescheduled hearing notice by the method which was selected on the Notice of Protest to deliver notices.

The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the chairman of the appraisal review board or the chairman’s representative, the property owner, and the chief appraiser.

Reschedule requests can be submitted through the website at fbcad.org/arb-reschedule-request, by mail or in person to 2801 BF Terry BLVD Rosenberg, TX 77471.

You can withdraw your protest online at Withdrawal of Protest – Fort Bend Central Appraisal District (fbcad.org).

You can also fill out the form and mail it to 2801 B. F. Terry Blvd., Rosenberg, TX 77471.

You can drop if off in person also.

A pdf of the form can be found on our website at Forms – Fort Bend Central Appraisal District (fbcad.org), under Most Requested and Appeals and Arbitration.

The protest deadline for the current tax year is listed in your Notice of Appraised Value.

You can also find the deadline on our website at
Appeals – Fort Bend Central Appraisal District (fbcad.org).

Per Tax Code Section 41.44(b), A property owner who files his notice of protest after the deadline prescribed by Subsection (a) of this section but before the appraisal review board approves the appraisal records is entitled to a hearing and determination of the protest if he shows good cause as determined by the board for failure to file the notice on time.

Late protests may be submitted prior to the approval of the appraisal records (typically around July 20-25th) if good cause is shown to the ARB.

The ARB Chairman will review the late filed protest to determine if there is sufficient good cause to grant the protest. If there is, you will be scheduled for a formal hearing before the ARB.

In the event good cause is not determined, you will receive a denial letter from the ARB by mail.

Submit your late protest and documentation showing good cause to the ARB by mail to 2801 B. F. Terry Blvd., Rosenberg, TX 77471 or in person.

Read (12) tips to make your appeal a productive one here at
Tips for a Productive Appeal

If you file a protest online, you will be able to upload your evidence through our appeals portal.

You need to create an account. You must have the passcode from your Notice of Appraised Value to do so.

Once you have created the account and submitted an appeal, you will see a message that says “Appeal Successfully Submitted”.

You can then go to the Appeal Details Page and select Manage Documents. Then you will click on Upload Documents.

You need to choose the file you want to upload. You can upload a pdf, doc, docx, tiff, jpg, bmp.

The maximum file size is 10MB.

Then Click Continue.

A Notice of Appraised Value, generally, informs property owners of the taxable value of their property. It is NOT a tax bill.

If the value of a property is higher than it was in the previous year, the value of a property is higher than the property owner gave on a rendition, the property was not in the appraisal records the previous year, or an exemption that was on a property the previous year has been canceled or reduced for the current year, then a detailed notice is required by the Texas Property Tax Code.

FBCAD sends a Notice of Appraised Value every year even though it is not required by the Tax Code.

Read More…

The Fort Bend Central Appraisal District (FBCAD) is accepting applications from residents of Fort Bend County interested in service on the ARB. Service is not full-time or permanent, but during hearing ARB members are paid for their time and service.

ARB members serve weekdays including some evenings, and periodically on weekends, typically from May to September. ARB members are not scheduled for every weekday, but they must be available when needed.

Applications remain on file until the end of each calendar year. Appointments are normally made for service starting in the following January. Applicants selected as finalists are scheduled for interviews.

You can find the application to be an ARB member at ARB Information – Fort Bend Central Appraisal District (fbcad.org). Click on “Apply to Serve”

Applications should be sent in the mail to:
Fort Bend Central Appraisal Review Board
2801 B. F. Terry Blvd.
Rosenberg, TX 77471.

Applications can also be sent by email to applyforARB@fbcad.org

You can learn more about the qualifications to be an ARB member at ARB Information – Fort Bend Central Appraisal District (fbcad.org).

Click on “Apply to Serve”

The Appraisal Review Board (ARB) is a group of independent private citizens appointed by the county’s Administrative District Judge to resolve disputes between property owners and the Appraisal District.

ARB members are required to uphold an unbiased approach to each property under protest.

The ARB does not appraise property or have any role in appraisal district operations.

The ARB fulfills an essential function in the property tax system.

The U.S. Constitution states that no person’s property may be harmed or affected by a government’s actions unless due process is provided to the person.

Texas courts have determined that due process means taxpayers have a right to be heard before final assessment of their property.

The ARB provides property taxpayers that right.

The Appraisal District and the ARB are separate entities.

Although ARB members retain staff of the appraisal district for clerical assistance, the ARB maintains an independence from appraisal district staff, the chief appraiser, and the board of directors for the appraisal district.

To serve on the ARB, a person must have lived in Fort Bend County for at least two years.

There are certain situations that might disqualify a potential ARB member:

1. If a person is currently or formerly employed by the State Comptroller of Public Accounts, or a member of a governing body, and officer, or a full or part-time employee of a county, city, school district, community college district, MUD, or any other taxing entity supported by local property taxes, that person cannot be on the ARB.

2. If a person owns an interest in property that has delinquent property taxes due, regardless of which county in Texas the property is located, they cannot serve in the ARB unless the taxes are under deferral or are being paid under an installment agreement.

3. If a person or a person’s spouse has a contract with a local government or appraisal district cannot be on the ARB.

4. If a person or a person’s spouse owns a 10% or greater interest in a business that contracts with a local governments or taxing unit, they cannot be on the ARB.

5. Any person who has appeared before the ARB for payment as a tax consultant, accountant, appraiser, or representative of a property owner cannot be on the ARB.

6. Anyone who has served on the ARB for all or part of three previous two-year terms cannot be on the ARB.

7. Anyone who has ever been employed by the appraisal district cannot be on the ARB.

8. Anyone who has ever served as a member of the appraisal district’s board of directors.

9. Anyone who is presently under indictment for a felony or misdemeanor involving moral turpitude and anyone who has previously been convicted of a felony or misdemeanor involving moral turpitude cannot be on the ARB.

You can learn more about the ARB and find the link to apply to serve on it, at ARB Information

A rendition is a list of the taxable inventory, furniture and fixtures, machinery, equipment, and other property owned or managed by a business as of January 1st of a tax year.

Included on the form are the business name and location, a description of assets, costs and acquisition dates, and the business owner’s opinion of value.

The appraisal district may use this information to set property values.

A rendition allows a property owner to record their opinion of their property’s value and ensures that the appraisal district notifies property owners before changing a recorded value.

Exempt property, such as church property or equipment used for farming, are not subject to a rendition.

A rendition must be filed by a person who owns tangible business personal property used for the production of income that the person owns or manage and controls as a fiduciary on January 1st.

A rendition must also be filed by a person who owns tangible business personal property that had an exemption, and the exemption was cancelled or denied.

If your business or organization has qualified for an exemption that applies to personal property, such as a religious or charitable organization exemption, then you are not required to submit a rendition.

The Texas Tax Code requires people who own tangible business personal property that is used for the production of income or that is used in a business to render that property.

This property includes furniture and fixtures, equipment, supplies, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in progress. This also includes leased property. The owner of the leased property is taxed.

Property owners are not required to render intangible business personal property.

Intangible personal property is property that can be owned but it does not have a physical form, such as cash, accounts receivable, goodwill, computer software, and similar items.

You can find the business personal property rendition form at BPP – Fort Bend Central Appraisal District (fbcad.org)

There is also an electronic form on our website at Form 50-144 – Fort Bend Central Appraisal District (fbcad.org)

You can submit a rendition electronically at Form 50-144 – Fort Bend Central Appraisal District (fbcad.org)

You can email the form to bpp@fbcad.org

You can mail it or drop it off at 2801 B. F. Terry Blvd., Rosenberg, TX 77471.

If you have questions, please call 281-344-8623 or email bpp@fbcad.org.

The last day to file your business personal property rendition is April 15th.

If you submit your rendition electronically through the website or email it to the appraisal district, it must be on or before April 15th.

If you mail the rendition, it must be postmarked by the U.S. Postal Services on or before April 15th.

You can mail the form or drop it off in person.

Our address is 2801 B. F. Terry Blvd., Rosenberg, TX 77471

The information on your business personal property rendition is confidential.

Information on it cannot be disclosed to third parties except in very limited circumstances.

The Texas Tax Code states that any estimate of value a property owners provide is not admissible in proceedings other than a protest to the Appraisal Review Board (ARB) or court proceedings related to penalties for failure to file a rendition.

Your rendition will be analyzed along with other information we collect on similar businesses. Then we will develop an estimate of the value of your property.

You can find step-by-step instructions on how to fill out form 50-144 on our website at How To Complete BPP Rendition

1. The property owner’s name and address;
2. a description of the property by type or category;
3. a description of the quantity of each type or category of property;
4. the property’s physical location;
5. the property owner’s good faith estimate or the acquisition date and cost when purchased of all property;
6. and the signature of the property owner, the property owner’s agent, or the property owner’s employee.

If you receive a statement that a penalty for filing a late rendition has been assessed, you can file a request for a waiver of the penalty. You must file the request with the chief appraiser within 30 days of receiving the notice of the penalty.

Your waiver request must include documentation showing that you substantially complied with the rendition laws or that you made a good faith effort to do so.

The documentation you provide should also show:
• your compliance with paying taxes and filing statements or reports in the past;
• the type, nature, and taxability of the specific property that is involved;
• the completeness of your records;
• your reliance on advice from the appraisal district that may have contributed to your failure to comply with the rendition law;
• any change in appraisal district policy during the current or preceding tax year that may have affected how your property is rendered;
• and any other factors that may have cause you to fail to comply with filing on time.

On a business personal property rendition, you can put a good faith estimate of the market value of the property you list on the rendition. You also have the choice of putting the date you bought a particular item of property (called the acquisition date), and the amount you paid for the property when you bought it (this is called original cost or historical cost when new).

To determine original cost, review your accounting records and original purchase documents. Cost includes transportation, set-up, and any other necessary expenses you incurred.

Business personal property renditions are due by April 15th. There are different deadlines for certain regulated property, such as property regulated by the public utility commission of Texas or the Railroad Commission of Texas. If a rendition is filed late, a penalty of 10% of the total amount of taxes imposed on the property for that tax year will be incurred.

You can request a 30-day extension for filing a rendition. Rendition extension requests are due by April 15th. The request is automatically granted if we receive it by April 15th. If granted it will give you a 30-day extension, and then your rendition will then be due May 15th. If you want confirmation of your extension request, you must submit it electronically.

Once you have been granted a 30-day extension, you then have the option of requesting an additional 15-day extension. It is due by May 15th. This request is not automatically granted. It may be granted with good cause, such as unforeseen circumstances. Approval and denial of this request will be sent to the address we have on file for the business, or to wherever you specify on the request. If approved, the rendition would be due May 30th.

You can submit both forms by visiting Business Personal Property Upload – Fort Bend Central Appraisal District (fbcad.org)

If you do not file a rendition, then the appraised value of your property will be based on an appraiser’s estimate. The appraiser will use information about comparable business types to make their estimate.

If a rendition is filed late or not at all, a penalty of 10% of the total amount of taxes imposed on the property for that tax year will be incurred.

If on your rendition you choose the option of including a good faither estimate of the market value of your property, then the chief appraiser may request an explanatory statement from you.

The request must be made in writing. You must provide the statement within 20 days of receiving the request from the chief appraiser.

The explanatory statement must be a detailed statement of the basis for your estimate of the market value of your property that you listed on your rendition.

The statement must include enough information to identify the property.

It must describe the physical and economic characteristics of the property that are relevant to its market value.

The statement must give the source of the information used in determining your good faith estimate of the market value.

The statement must also explain the basis for your estimate.

You can file a property value protest if you disagree with the value the appraisal district has determined for your property.

The Texas Tax Code requires all property value be determined as of January 1st of a tax year. Business personal property is taxed according to where it is located and owned by as of January 1st.

No, property taxes are assessed for the entire tax year whether you are in business for the full year or not. This is because the tax code requires all property value be determined as of January 1st of a tax year.

All businesses have some taxable assets, such desk chairs, computers, supplies, etc.

All tangible personal property used for the production of income must be rendered, regardless of the location of the property. Home businesses are included in this requirement.

The Texas Tax Code requires you to file a business personal property rendition every tax year. There is a space on the form to indicate that the assets are the same as the previous year.

The Texas Tax Code considers these forms confidential. Disclosure is only permitted to the person that filed the rendition, or the owner of the property or that owner’s agent that is authorized to receive the information. Please fill out an open record request for a copy of a previous year’s rendition.

100% Disabled Veteran Exemption Tax Code Section 11.131

You qualify for the 100% disabled veteran exemption if you own a property, use it as your primary residence, and have a service-connected disability rating of 100% or have been determined to be unemployable by the Veterans’ Administration (VA).

For the 100% Disabled Veteran Exemption, the property owner receives a total exemption from taxation.

This means that 100% of the appraised value of the property is exempt which will result in a tax bill of $0.

The same applies to the surviving spouse version of this exemption.

This exemption is prorated from the date you moved into the property, as long as your 100% disability rating was granted that same year.

Deadline: April 30th of the tax year for which you are applying. Late applications are allowed up to 5 years after the delinquency date of the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2028.

What to include with your application:

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID must match the address of the property for which you want the exemption.

Disability benefits letter from the VA must have a disability rating of 100% or that you are considered to be individually unemployable.

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

100% Disabled Veteran Surviving Spouse Exemption Tax Code Section 11.131(d)

You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the 100% disabled veteran exemption.

The surviving spouse cannot be remarried.

The property for which you are applying for the exemption must have been your primary residence when your spouse died, and it must remain your primary residence.

The Surviving Spouse of a 100% Disabled Veteran receives a total exemption from taxation.

This means that 100% of the appraised value of the property is exempt.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to 2 years after the delinquency date for the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025.

What to include with your application:

A copy of your deceased spouse’s death certificate.

A copy of your Texas Driver’s License or Texas ID

The address on the license or ID must match the address of the property for which you want the exemption.

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

Builders Inventory (BI)
Tax Code Section 23.12 states that the Chief Appraiser shall establish procedures for the equitable and uniform appraisal of inventory for taxation.

Inventory includes residential real property that has never been occupied as a residence and is held for sale in the ordinary course of a trade or business.

This is on the condition that the residential real property remains unoccupied, is not leased or rented, and produces no income.

To have residential real property appraised as inventory, please fill out form 50-143 Rendition of Residential Real Property Inventory and email it to info@fbcad.org.

You can find the form by going to Forms and using the Find a Form function.

Type in Residential Real Property Inventory Rendition, and the form will pull up.

Click download.

The form is due by April 15th of every tax year.

To receive an extension until May 15th please submit a written signed request.

To receive an additional 15-day extension for good cause, please submit a written signed request and documentation showing there is good cause for needing additional time.

Waiver of Special Appraisal
Tax Code Section 23.20 allows an owner of real property inventory to waive their right to special appraisal.

The request must be in writing.

The waiver may be submitted at any time and can be for any of the taxing units associated with the property.

The waiver is effective for 25 consecutive tax years.

This begins with the tax year the waiver becomes effective.

To be effective in the tax year the waiver is submitted, it must be filed before May 1st of the tax year.

A waiver filed after May 1st of a tax year will take effect the next tax year.

For good cause shown, the waiver deadline can be extended by no more than 60 days.

A waiver cannot be revoked as to any taxing unit without the approval by official action of the governing body of the taxing unit.

Disabled Person Exemption Tax Code Section 11.13(d)

The Disabled Person Exemption is a partial exemption that provides qualifying property owners additional relief on their residence homestead.

For the Disabled Person Exemption, school districts are required to provide a $10,000 deduction from the appraised value.

Other taxing units can choose to offer a deduction; a minimum deduction amount of $3,000 is required if they offer the exemption.

Property owners must wait to apply for the disabled person exemption until after they are granted disability benefits from a qualifying agency.

If a property owner qualifies for both the Person Age 65 or Older Exemption and the Disabled Person Exemption, the property owner must choose which exemption they want. They cannot have both.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to two years after the delinquency date of the tax year for which you are applying.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025.

As with the Person Age 65 or Older Exemption, the Disabled Person Exemption grants the property owner a tax ceiling (sometimes referred to as a tax freeze). It is a dollar amount limit for the taxes you pay to the school district.

It is set when you first qualify for the Disabled Person Exemption.

Whatever your school taxes were the year you got your exemption becomes the tax ceiling.

The exception would be if significant improvements were made to your property.

A new tax ceiling would be calculated based off the new value of your property.

What to include with your application:

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID must match the address of the property for which you want the exemption.

A disability benefits letter from the Social Security Administration (or other qualifying agency).

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

Disabled Person Surviving Spouse Exemption Tax Code Section 11.13(q)

You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the Disabled Person Exemption.

The surviving spouse must have been at least 55 years old when their spouse died.

The property for which you are applying for the exemption must have been your primary residence when your spouse died and must remain your primary residence.

The surviving spouse of a person who received the disabled person exemption gets the same exemption amount the spouse received, and they keep the spouse’s tax ceiling amount.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025.

What to include with your application:

A copy of your spouse’s death certificate.

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID must match the address of the property for which you want the exemption.

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

When you apply online for exemptions, you will receive a confirmation email.

The email will be from no-reply@justappraised.com.

JustAppraised is the software/platform we use to manage online applications.

Please make sure you check your spam or junk folder for any emails from JustAppraised.

When you apply for an exemption by email to info@fbcad.org, you will receive an email confirming receipt.

If you apply in person, you will receive a stamped copy of your submission.

If you apply by mail, you do not receive a confirmation email or letter.

You can check that we received your application by calling 281-344-8623 or by emailing info@fbcad.org

To request a letter confirming the status of your exemption, please email info@fbcad.org

Include the address of your property and the Quick Ref ID or Geographic ID in your email.

Property owners are eligible for an exemption from taxation of the amount of appraised value of their property that comes from the installation or construction of a solar or wind-powered energy device.

This device must be used primarily for production and distribution of energy for on-site use.

The device must be on the property as of January 1st of the tax year.

Application Requirements

The application must be filled out completely, and it must be signed.

Property owners must provide supporting documentation that shows the total amount they paid for the solar or wind powered device.

This documentation can include receipts, sales contracts, and other things that show the total cost of the device.

We may decide we need additional information.

We will send a request if we do. A property owner has 30 days to provide the additional information.

If the information is not provided in that time frame, the application will be denied.

Deadline

The application deadline is April 30th of the tax year for which you are applying.

If a property owner does not file the application by the deadline, then they may not receive the exemption for that tax year.

Texas tax code does not allow for processing of the application after the deadline.

If you miss the deadline for the tax year, you can file an application for the exemption for the next tax year.

Other Information

The solar or wind powered device is not taxed.

The value of the device is added to the total value of the property.

Then once the exemption is in place, the value of the device is made exempt from taxation.

Once the exemption is approved, the property owner does not need to reapply annually.

The exemption stays on the property until ownership changes or the qualifications for the exemption change.

If your qualifications for this exemption end, you must notify the appraisal district in writing by May 1st of the tax year the changes occur.

Application

You can find the application by going to the forms on our website at Forms – Fort Bend Central Appraisal District

The form is under the Miscellaneous Exemptions Category.

Once it is completed, you can email the application and supporting documentation to info@fbcad.org or mail it to 2801 B. F. Terry Blvd., Rosenberg, TX 77471

Learn any information and requirement for different types of exemptions:
Read Now

This is the form to fill out if you want a General Residence Homestead Exemption, Person Age 65 or Older Exemption, Disabled Person Exemption, 100 Percent Disabled Veteran Exemption, and the surviving spouse version of these exemptions.

This form is also used to apply for the Surviving Spouse of an Armed Services Member Killed or Fatally Injured in the Line of Duty exemption, Surviving Spouse of a First Responder Killed in the Line of Duty exemption, and the Donated Residence of Partially Disabled Veteran Exemption, and the surviving spouse version of the Donated Residence of Partially Disabled Veteran Exemption.

Read More

There is no fee to receive the forms to file an exemption or to file the forms once completed.

It is completely free.

If you receive mail stating that you do not have an exemption on your property and to get it you have to pay a fee, please check to see who it is from.

It is not from the Fort Bend Central Appraisal District.

These mailings are usually an advertisement for a service in which companies offer to file exemption applications for you.

There are also third-party companies that offer to help you file a designation of homestead request form.

It is not an application for a homestead exemption and is not required to be able to get a homestead exemption.

If you are not sure if something you received is from FBCAD or if you receive a letter and are unsure that you already have an exemption on your property, please contact us at 281-344-8623 or info@fbcad.org.

There are different types of value to understand when talking about property in Texas.

Market Value is the price a property would sell for cash or its equivalent on the open market, if the seller had a reasonable time to find a buyer, and the seller and the buyer know all the uses a property is adapted for and all the purposes for which a property is capable, and neither the buyer nor the seller is in a position to take advantage of the circumstances of the other.

Appraised Value is the market value of your property, minus the homestead cap.

If you do not have a homestead cap, then your market value and your appraised value are the same.

Assessed Value is often mistaken for Appraised Value.

According to the Texas Property Tax Code, Assessed Value equals Market Value times the assessment ratio.

The assessment ratio in Texas is 100%, so the Assessed Value can effectively be equated to the Market Value.

Taxable value is what is left after any deductions for exemptions are made from your appraised value.

This is the value that is used by each taxing unit to calculate property taxes.

What is the homestead cap and how does it work?

If you have a homestead exemption on your property, you get to take advantage of a feature called the homestead cap.

Texas Property Tax Code Section 23.23 limits the total amount the appraised value of your property can increase from one year to the next.

The limit is 10%, and it is called the homestead cap.

This limit does not include an increase to your appraised value due to new improvements (structures like houses, garages, patios, etc.).

If the market value of your property increases by more than 10% from one year to the next, then the appraised value for the current tax year will be set at the amount that is a 10% increase from the appraised value of the previous tax year.

If the market value for your property increases by 10% or less for the current tax year, then the appraised value will be the same as the market value.

For example, suppose your market value in 2021 was $100,000. Then in 2022 the market value is $130,000.

This is a 30% increase.

You have a homestead cap on your property, so your appraised value for 2022 would be $110,000, which is a 10% increase from 2021.

Using the same property, suppose in 2022 the market value of your house is $108,000.

That is an 8% increase from 2021.

So, your appraised value would be the same as your market value, $108,000.

Eligibility to receive a homestead cap, a property must have a General Residence Homestead exemption.

The exemption must have been on a property under the owner’s name for one calendar year.

The benefit takes effect in the next tax year.

Homestead Exemption Tax Code Section 11.13

You qualify for the homestead exemption once you own a property and use it as your primary residence.

For the General Residence Homestead Exemption, school districts are required to provide a $40,000 deduction from the appraised value.

Counties that collect farm to market or flood control taxes are required to provide a $3,000 deduction.

Other taxing units can choose to offer a deduction of up to 20% of the appraised value, with a minimum amount of $5,000.

A feature of the General Residence Homestead Exemption is the homestead cap.

The Tax Code limits the total amount the appraised value of your property can increase from one year to the next.

The limit is 10%, and it does not include an increase to your appraised value due to new improvements (structures such as a house, garage, or patio).

If the market value of your property increases by more than 10% from one year to the next, then the appraised value for the current tax year will be set at the amount that is an 10% increase from the prior tax year’s appraised value.

If the market value for your property increases by 10% or less, then the appraised value for the current tax year will be the same as the market value.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to 2 years after the delinquency date for the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late Application Deadline: January 31st, 2025.

What to include with your application:

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID has to match the address of the property for which you want the exemption.

If you are an owner that qualifies for confidentiality of your account, then the address on your license or ID does not have to match your property address.

To learn more about confidentiality see Tax Code Section 25.025.

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

Heirship Homestead Exemption Tax Code Section 11.49

You qualify for the heirship homestead exemption if you own an interest in a property that you received through a will, transfer on death deed, or intestacy (death without a will).

You must use the property as your primary residence.

A homestead that is an heirship property receives the same exemption deduction and features as a regular homestead exemption.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025

What to include with your application:
A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID has to match the address of the property for which you want the exemption.

An affidavit establishing ownership of interest in the property.

You need an affidavit from each additional person that owns the property allowing the submission of the exemption application.

A copy of the prior property owner’s death certificate.

A copy of the most recent utility bill in your name.

If available, a citation of any court record that is related to you owning the property.

Apply online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

TIP #1
The best way to apply for property tax exemptions is online. Our online system allows you to submit the application remotely and get emailed status updates. Apply for your exemption online at Exemption Application – Fort Bend Central Appraisal District (fbcad.org)

TIP #2
The deadline to apply for an exemption is April 30th of the tax year for which you want the exemption. There are provisions in the Tax Code that allow for late filing for prior year exemptions. On your application, please list every year for which you believe you are eligible for an exemption. We will review the application and every tax year allowed by the Tax Code.

TIP #3
The over 65 exemption has an effective date of January 1st of the tax year in which you turn 65, but you cannot apply for the exemption until your 65th birthday or later.

Read More Tips…

If you have an over 65 (Person Age 65 Or Older) or disabled person exemption, you should have a tax ceiling on your school taxes.

If you move, you can request a tax ceiling certificate form your former appraisal district that may help reduce the school taxes on your new home.

The tax ceiling is a dollar amount limit for school taxes.

The ceiling is set when you first qualify for the over 65 exemption or the disability exemption.

Whatever your school taxes were the year you got your exemption, they won’t be able to be more than that specific amount as long as you live in your home.

The exception would be if significant improvements were made to your property, then a new tax ceiling would be calculated based off the new value of your property.

If you move, you need to apply for the over 65 exemption or the disabled person exemption, whichever one you are eligible for, with the new appraisal district.

You should request a tax ceiling certificate from FBCAD to give to your new appraisal district as well.

Once they get the certificate, the new appraisal district will transfer the percentage of school taxes paid on your former home.

For example, if your school tax ceiling on your former home was $1,000, the new appraisal district would compare that number to the amount you would pay if there was no exemption.

For this example, we’ll say that you would pay $4,000 without exemptions.

The percentage of your school taxes that you pay due to having a tax ceiling is 25%.

This is the percentage that is transferrable by having the Tax Ceiling Certificate.

If the school taxes in your new home would be $5,000 without exemptions, then with a over 65 or disabled person exemption in place, you would only pay 25% of your new home’s school taxes.

In this case that would be $1,250.

That would be your tax ceiling on your new property for school taxes.

To request a Tax Ceiling Certificate, call 281-344-8623, or email info@fbcad.org

You can also request one in person at 2801 B. F. Terry Blvd., Rosenberg, TX 77471

FBCAD will make sure that we have all your correct information on file, and that we have your new address and phone number.

We will contact your school district and calculate your transferrable percentage.

If you have any questions, please give us a call, or stop by the office.

If you applied for your exemption online, you can check the status of the application through our exemptions portal on Property Owners Login

1. From the home page, select Property Owner Login from the menu.

2. Then click Log In for the Just Appraised Online Portal.

3. Log in using the same email and password you did when you applied for the exemption.

4. You will then be able to check the status of your application:

a. A status of application received means we have everything you submitted, and your application is pending.
b. A status of request for further evidence means we have requested more information or documents from you so that your application can be processed.
c. A status of approved means your application was approved and exemptions are now on your property.
d. A status of denied means that we did not approve your exemption application.

5. If you applied online, you will receive an email from no-reply@justappraised.com when your application status changes.

If you did not apply online, you can still check to see if there is an exemption listed on your account by visiting esearch.fbcad.org.
1. At the top right of the fbcad.org homepage, you will see several icons you can select. Click on Property Search. The esearch.fbcad.org icon is a blue square with a white magnifying glass.

2. You can search by:
a. quick reference ID,
b. account number,
c. geographic ID,
d. owner name,
e. or property address.

3. Results matching your search will be populate the screen. Click on your property.

4. The page that loads is your property information. You can find exemptions listed in the Property Details section, in the Owner subsection. There you will see what exemptions are on your property, such as the homestead exemption.

5. Age-related exemptions are not listed on the website. Please contact us by phone or email to verify the exemption or check your most recent tax statement.

6. If you do not see a homestead exemption listed, and you applied for one, that could mean your application is still pending. If you applied for an age-related exemption and you don’t see it listed, it could be that your application is still processing or that it is approved. Please contact us to check.

7. Due to the high volume of exemption applications we receive, it can take up to 90 days to process exemption applications.

8. If you did not apply online and it has been more than 90 days since you applied, you believe there may be an issue with your application, or you have questions, you can call 281-344-8623 or email info@fbcad.org.

SB 1943 was signed by the governor on June 6, 2019.

It made changes to the proof of ownership requirements for a person to receive a homestead exemption for an inherited homestead, also known as an heirship property.

It also removed the restriction on inherited properties owner by more than one person.

Prior to tax year 2020, if a person inherited a property with other relatives, they could only get the exemption on the portion of the property they owned.

Heirship property (is property owned by one or more people where the property was received through a will, transfer on death deed, or intestacy.

Intestacy is the legal process by which people inherit a property after the owner’s death if there is no will or transfer on death deed.

You must own an interest in a property and use it as your primary residence in order to receive a homestead exemption on an inherited property.

When you apply for a homestead exemption for an heirship property, you must include a copy of your driver’s license or ID with the application. The address on the license or ID has to match the property address.

You also need to include a signed and notarized affidavit (form 50-114A) establishing your ownership interest in the property.

You must also include a copy of the prior property owner’s death certificate, a copy of the property’s most recent utility bill, and if available, a citation of any court record relating to your ownership of the property.

For each additional person who owns and occupies an inherited homestead, we will need a signed and notarize 50-114-A that authorizes the submission of the exemption application.

Over 65 Exemption Tax Code Section 11.13(c)

The Person Age 65 or Older Exemption is a partial exemption that provides qualifying property owners additional relief on their residence homestead.

For the Person Age 65 or Older Exemption, school districts are required to provide a $10,000 deduction from the appraised value.

Other taxing units can choose to offer a deduction; a minimum deduction amount of $3,000 is required if they offer the exemption.

Property owners must wait to apply for the person age 65 or older exemption until their 65th birthday.

If a property owner qualifies for both the Person Age 65 or Older Exemption and the Disabled Person Exemption, the property owner must choose which exemption they want.

They cannot have both.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to two years after the delinquency date of the tax year for which you are applying.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025.

As with the Disabled Person Exemption, the Person Age 65 or Older Exemption grants the property owner a tax ceiling (sometimes referred to as a tax freeze).

It is a dollar amount limit for the taxes you pay to the school district.

It is set when you first qualify for the Disabled Person Exemption.

Whatever your school taxes were the year you got your exemption becomes the tax ceiling.

The exception would be if significant improvements were made to your property.

A new tax ceiling would be calculated based off the new value of your property.

What to include with your application:

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID must match the address of the property for which you want the exemption.

Apply online at File Online

Over 65 Surviving Spouse Exemption Tax Code Section 11.13(q)

You qualify for this exemption if the year your spouse died is also a year in which your spouse qualified for the Person Age 65 or Older Exemptions.

The surviving spouse must have been at least 55 years old when their spouse died.

The property for which you are applying for the exemption must have been your primary residence when your spouse died and must remain your primary residence.

The surviving spouse of a person who received the person age 65 or older exemptions gets the same exemption amount the spouse received, and they keep the spouse’s tax ceiling amount.

Deadline: April 30th of the tax year for which you are applying.

Late applications are allowed up to 2 years after the delinquency date of the tax year for which you want the exemption.

Example: 2022 deadline is April 30th, 2022.

Delinquency date: February 1st, 2023.

Late application deadline: January 31st, 2025.

What to include with your application:

A copy of your spouse’s death certificate.

A copy of your Texas Driver’s License or Texas ID.

The address on the license or ID must match the address of the property for which you want the exemption.

Apply online at File Online

Effective January 1, 2022, property owners can now receive the homestead exemption in the same year they purchase the property.

A property owner who purchases their property after January 1st of a tax year can now receive a prorated homestead exemption.

The exemption will take effect on the date a person both owns their property and starts occupying it as their primary residence.

Prior to the bill passing, a property owner was eligible to receive the homestead exemption if they owned their property and used it as their primary residence on January 1st of the tax year for which they wanted the general residence homestead exemption.

If a property owner purchased a property after January 1st of a tax year, then they would not be eligible for the exemption until the next tax year.

If the previous owner had a homestead exemption in place for the tax year because they owned the property on January 1st, then the new owner will not get a prorated homestead exemption.

This is because the previous owner’s homestead eligibility extends through the entire year.

Although the benefit applies to the whole year, the new owner will need to apply for the homestead exemption for the upcoming tax year.

None of the application procedures for the homestead exemption have changed.

You can apply online for the homestead exemption at Apply online at File Online

If you have an over 65 exemption (also known as Person Age 65 or Older exemption) or a disabled person exemption, then you benefit from a feature of these exemptions called the school tax ceiling, also known as the school tax freeze.

The tax ceiling is a dollar amount limit on how much property taxes you pay to your school district.

The ceiling is set when you first qualify for the over 65 exemption or the disabled person exemption in the year you are granted that exemption.

As long as you live in your residence homestead, whatever amount your school taxes were the year you got your over 65 or disabled person exemption, that will be the highest amount you will ever pay to the school district.

So, your taxes hit a “ceiling” at the level you paid the year you got your exemption.

If the school taxes due for a tax year are more than the tax ceiling, then you would only pay the tax ceiling amount.

If the school taxes due are less than the tax ceiling amount, then you would that amount.

If you move, you can request that the tax ceiling be moved from your old property to your new property.

The same percentage benefit you received on the previous homestead will be applied to your current homestead.

The Texas Comptroller of Public Accounts produces a detailed manual on property tax exemptions.

You can find the publication at Texas Comptroller’s Website

The removal of an exemption requires you to fill out a Request to Remove Residential Exemptions.

The form can be filled out and submitted online at Exemption Removal Request Online

The form can also be filled out and mailed, emailed, or dropped off.

A pdf of the form is available at Exemption Removal Request

Mail it to or drop it off at 2801 B. F. Terry Blvd., Rosenberg, TX 77471. Email it to info@fbcad.org.

FBCAD will send out a letter confirming the exemption removal when it is complete.

Market value is the price a property would sell for if:

• it was put up for sale on the open market with a reasonable time for the seller to find a buyer;
• both the seller and the buyer know all of the uses and purposes of a property;
• neither the buyer or seller is in the position to take advantage of each other, and
• they are both seeking to maximize what they get out of the sale.

An improvement is a building, structure, fixture, or fence erected on or affixed to land.

An improvement is also a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily (such as a mobile home).

An improvement is a term in real estate to mean any structure, fixture, building, or fence that is attached to or erected on land. All of these are improvements to the land.

Depending on the time of year, this can be corrected either through the protest process or through field visits.

Please contact us so that we may assist you with the issue.

Feel free to email residential@fbcad.org

In order to accurately appraise a property, we need to visit it periodically to ensure the data we used for conducting an appraisal is still correct.

Per the Texas Property Tax Code, an appraisal district must repeat the appraisal process for each property in the county at least once every three years.

Due to our size and availability of sales information, FBCAD appraises property annually.

Yes, someone has reviewed your property.

This review may not have been conducted this year.

Additionally, regulations allow us to conduct a physical inspection of the property or utilize aerial photography.

FBCAD measures properties from the outside only.

Often builder’s plans are calculated from the inside of the home before the home was built.

This accounts for most differences.

Typical differences between build-quoted living area size and actual improvement square footage is around six percent.

Any large differences in square footage could be from open areas on the second floor, deeper than typical garage areas, and/or any other “spaces” that cannot be determined from the outside.

If you believe the square footage of your property is incorrect, please contact us at 281-344-8623 or email residential@fbcad.org, so they we may assist you.

Property taxes are based on 100% of the market value of a property.

The improvement is added to the tax roll at the percent of completion as of January 1st.

FBCAD Appraisers inspect all newly constructed properties within two weeks from January 1st each year, to establish a level of completion of each home.

Age, size, condition, and quality of construction are considered when valuing a home but increases in market value may outweigh any reductions realized by depreciation.

Age, size, condition, and quality of constructions are taken into consideration when valuing a home.

If a mobile home is moved onto a piece of land after January 1st of a tax year, we will usually pick it up for the following tax year.

If the mobile home is owned by one person and the land by another, then we will create an account for the mobile home only.

If you believe we have missed your mobile home and there should be an account for it on this year’s tax roll, please call us at 281-344-8623 or info@fbcad.org., so they we may assist you.

If your property boundaries span more than one county, you will receive an appraisal notice from each county’s appraisal district for the portion of your property that is in each county.

Value changes may occur for several reasons.

Often sales information may indicate the current appraised value is lower/higher than fair market.

Also, corrections to appraisal records may affect value, such as, change in square footage, a pool not previously accounted for, or a correction of a property characteristic.

Sales prices in an area can go up or down due to various changes in the market and sales of similar nearby properties.

Visit 2022 Market Values to view our market trends report.

Individual characteristics that affect a property’s market value are evaluated when determining the value of a property, including homes.

When valuing a home, appraisers review characteristics of your property and records any changes from the last time they reviewed your property.

The appraiser looks closely at the improvements (buildings, structures, fixtures, or fences on or affixed to a piece of land) on your property to see if there are any changes to the exterior condition of your property.

Appraisers never ask to inspect the inside of your home without an appointment.

Appraisers validate the size, construction quality, and physical condition of your improvement.

If there is a problem with the inside of your property that is not visible from the outside, you have the right to protest your property value if you do not agree with it or do not believe it is taking interior problems into consideration.

Using the facts gathered by an appraiser, the appraisal district determines the market value of your homes as of January 1st using one of three valuation methods: the sales/market approach, the cost approach, or the income approach.

The market approach is based on sales prices of similar properties.

It compares the property being appraised to similar properties that have recently sold, then adjusts the comparable property for difference between then and the property being appraised.

The income approach is based on income and expense data and is used to determine the present worth of future benefits.

This approach looks to determine what an investor will pay now for an anticipated future revenue stream from a property.

The cost approach is based on what it would cost to replacing the building (improvement) on a property with another building (improvement) of equal utility.

Depreciation is applied to the improvements according to its age and condition.

Land value is typically valued separately using the market approach.

The appraisal district values a large number of properties every year, so they use applicable features of each method and apply them uniformly to similar properties in a process called mass appraisal.