(Modified in part from Taxpayers’ Rights, Remedies, & Responsibilities as published by the Texas Comptroller of Public Accounts)
The Jefferson County Appraisal District is comprised of three components: the Appraisal District office, the Board of Directors, and the Appraisal Review Board (ARB). Here we will discuss the function of the Chief Appraiser and the Appraisal District office. For information on the Board of Directors and ARB, please refer to the sections entitled "The function of the Board of Directors", and "The function of the Appraisal Review Board".
General Information
The Appraisal District does not levy a tax for its operations. Instead, it is funded by the taxing entities within its jurisdiction. Each taxing entity pays a portion of the District’s budget in direct proportion to the taxes it levies.
The Chief Appraiser is appointed by the Board of Directors to administer the Appraisal District office. The Chief Appraiser is responsible for appraising all property within the District; determining all exemption and special appraisal requests; conducting reappraisals of property; notifying the taxpayers, taxing entities, and the public about matters affecting their property values; and maintaining maps of all property within the District.
Appraising Your Property
The Appraisal District sets the value of your property each year. The appraisal process has four stages: valuing the taxable property, protesting the values, adopting the tax rates, and collecting the taxes. The Appraisal District is responsible for the first two stages: valuing the taxable property and handling protests on those values. The governing bodies of each of the taxing entities in Jefferson County are responsible for adopting the tax rates which are applied to the taxable value of your property as determined by the Appraisal District. The tax office then mails out tax statements and collects the taxes. The Jefferson County Tax Office collects the taxes for all entities in Jefferson County. For information pertaining to the collection of taxes, you may contact the Jefferson County Tax Office at 409-835-8516 or P. O. Box 2112 Beaumont TX 77704.
For more information on how the District determines the value of your property, refer to the section entitled "How Did the Appraisal District Arrive at the Value of my Property?" under "Your Rights".
Exemptions
The Appraisal District also administers all exemptions, both homestead and absolute exemptions. A homestead exemption removes part of the value of your residence from taxation and lowers your taxes. In order to qualify for the homestead exemption, you must own your home as of January 1 of the tax year and use the home as your principal residence. If you have more than one house, you can only get exemptions for your main or principal residence. The amount of exemption granted by the taxing entities for each type of homestead exemption can be found under CURRENT RATES on the REPORTS page. There are four types of homestead exemptions:
General Homestead: For all homeowners.
Over-65 Homestead: In addition to the general homestead exemption, once you become 65 years of age, you are entitled to the over-65 homestead exemption which exempts an additional amount from the value of your home. This exemption becomes effective on your date of birth, and applies to the taxes for the entire year in which you turn 65. Please contact our office once you turn 65 to ensure that you are receiving this exemption.
Once you receive the over-65 homestead exemption, you get a tax ceiling for your school taxes. In addition, Jefferson County and the City of Port Arthur also grant a tax ceiling. The taxes on your home for the entities granting the tax ceiling cannot increase above the lesser of the amount of taxes you would have paid the year you turned 65 based on a full year with the over-65 exemption or the amount of taxes paid in the following year. Should you move into a new residence after turning 65, this tax ceiling is transferable. Please contact the Appraisal District for more information on this matter.
Surviving Spouse Over-65 Homestead: If your spouse who was receiving the over-65 homestead exemption dies, this exemption will transfer to the surviving spouse providing the spouse is 55 years of age or older and maintains ownership of the home. The surviving spouse must apply for this exemption.
Disability Homestead: A person with a disability may get an additional exemption. A "disability" means either (1) you cannot engage in gainful work because of a physical or mental disability or (2) you are 55 years of age, blind, and cannot engage in your previous work because of your blindness. If you receive disability benefits under the Federal Old Age, Survivors and Disability Insurance Program administered by the Social Security Administration, you will qualify.
Disability benefits from any other program do not automatically qualify you for this exemption. You may need information on disability ratings from the civil service, retirement programs or from insurance documents, military records, or a doctor’s statement.
You may receive the Disability exemption in addition to the general homestead exemption but not in addition to the over-65 homestead exemption.
A tax ceiling is also offered on the Disability Exemption by the school districts, Jefferson County, and the City of Port Arthur, and it is transferable.
Another type of exemption granted is the Disabled Veteran exemption. You may qualify for this exemption if you are either (1) a veteran who was disabled while serving with the U. S. armed forces or (2) the surviving spouse or child (under 18 years of age and unmarried) of a disabled veteran or of a member of the armed forces who was killed while on active duty. You must be a Texas resident. Contact the Appraisal District for additional information on this exemption.
Absolute exemptions are also granted for religious organizations, charitable organizations, schools, and properties of this type. Please contact the Appraisal District for additional information on absolute exemptions.
Exemption applications, other than the over-65 homestead exemption, must be filed between January 1 and May 1 of each tax year. The over-65 homestead exemption can be filed once you turn 65 years of age.
