Property tax rates in Liberty County are a stack, not a single number. The county itself levies $0.48 per $100 of assessed value for the 2025 tax year, and your school district, city (if you live inside one), and any special districts each add their own rate on top.1Liberty County Tax Office. Liberty County Rates and Exemptions Which district and city cover your parcel decides how high that stack goes.
The County Rate
Liberty County’s 2025 rate is $0.48 per $100 of assessed value. Of that, $0.4698 funds general county operations and $0.0102 covers additional county obligations.1Liberty County Tax Office. Liberty County Rates and Exemptions The county’s fiscal year 2026 budget confirms the $0.48 figure.2Liberty County, Texas. Liberty County, Texas Budget FYE September 30, 2026
Taxing units adopt new rates each fall, so 2026 figures will be finalized later in the year.
School District Rates
School districts are the largest line on most Liberty County tax bills. The three major districts for 2025, per $100 of assessed value:
- Cleveland ISD: $1.0241 ($0.6669 maintenance and operations, $0.3572 debt service)
- Liberty ISD: $0.9700 ($0.6922 M&O, $0.2778 debt service)
- Dayton ISD: $0.9572 ($0.6572 M&O, $0.3000 debt service)
State-level compression of school tax rates has pushed these figures below the $1.05 to $1.25 range that older estimates often cite.1Liberty County Tax Office. Liberty County Rates and Exemptions
City Rates
If your property sits inside city limits, add your city’s rate. The 2025 municipal rates per $100 of assessed value:
- City of Dayton: $0.6476
- City of Cleveland: $0.6300
- City of Liberty: $0.5838
- City of Ames: $0.5721
- City of Daisetta: $0.4060
- City of Dayton Lakes: $0.4051
Unincorporated parcels skip this layer entirely, which can make a meaningful difference in the total bill.1Liberty County Tax Office. Liberty County Rates and Exemptions
Exemptions That Lower What You Owe
Several exemptions reduce the taxable value the rates get applied to. Most Liberty County homeowners qualify for at least one, and filing the right applications makes a real difference.
Residence Homestead
If you own and live in your home as your primary residence, Texas Tax Code Section 11.13(b) requires school districts to exempt $140,000 of your home’s appraised value from school district taxes.3State of Texas. Texas Tax Code 11-13 – Residence Homestead On a home appraised at $250,000, only $110,000 is subject to school district taxes. Counties, cities, and other taxing units may also adopt a local option homestead exemption of up to 20 percent of appraised value, with a minimum of $5,000.4Texas Comptroller of Public Accounts. Property Tax Exemptions
The standard filing deadline is April 30, though late applications are accepted up to two years after the delinquency date. You file once; you don’t need to reapply each year unless your circumstances change or the appraisal district asks for a new application.
Over-65 and Disability
Homeowners 65 or older, or with a qualifying disability, receive an additional $60,000 exemption from school district taxes on top of the standard $140,000.3State of Texas. Texas Tax Code 11-13 – Residence Homestead A qualifying homeowner can shield $200,000 of appraised value from school district taxes before owing a dollar on that portion.
These exemptions also trigger a tax ceiling. Once you qualify, the school district portion of your bill is frozen at the amount you owed the year the exemption took effect. Appraised values can rise and school rates can change, but your school taxes will not exceed that ceiling. Counties and cities may adopt their own optional ceilings; not all do.
Disabled Veterans
Veterans with a 100 percent VA disability rating, or those classified as individually unemployable, qualify for a complete exemption on their residence homestead under Texas Tax Code Section 11.131. The entire appraised value is exempt from all property taxes, not just the school district portion.5Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions Surviving spouses who have not remarried may also qualify. The standard filing deadline is April 30, with late applications accepted up to five years after the delinquency date.
When Payment Is Due and What Lateness Costs
Property taxes are due by January 31. Any balance remaining on February 1 is delinquent, and the tax collector adds a 6 percent penalty plus 1 percent interest immediately. The penalty grows by 1 percent each month through June, then jumps to 12 percent on July 1. Interest keeps accruing at 1 percent per month with no cap.6Texas Comptroller of Public Accounts. Paying Your Taxes – Section: Failure to Pay By July, a delinquent taxpayer owes 18 percent on top of the original tax, and the number keeps climbing.
If the account is referred for collection, an additional attorney fee of up to 15 percent of the total taxes, penalties, and interest owed can be added. On a moderately valued property, that fee alone can run into the thousands.
Quarterly Installments for Qualifying Homeowners
Texas law lets homeowners who are 65 or older, disabled, or qualifying disabled veterans split their homestead taxes into four equal installments with no penalties or interest, provided the first installment and required documentation are submitted by January 31. The remaining payments are due quarterly. Miss an installment, and the late portion accrues the standard 6 percent penalty and 1 percent monthly interest until paid. Contact the Liberty County Tax Office before January 31 to set this up.
Protesting Your Appraised Value
Rates get the attention, but the value they’re applied to often matters more. The Liberty County Central Appraisal District sets the market value of every property in the county each year, and you have the right to protest if yours looks too high.
File a written notice of protest by May 15, or within 30 days of the date the appraisal district mails your notice of appraised value, whichever is later. Your notice lists your specific deadline. Liberty CAD offers an online e-protest option for property owners whose notice invited electronic filing.7Liberty CAD. Liberty CAD e-Protest If the portal sends you a settlement offer, you have 10 days to accept or reject it before the case moves to a scheduled hearing.
After filing, you can request an informal conference with an appraiser. Many protests settle at this stage, especially when the owner brings comparable sales or evidence of property condition issues. If the informal meeting doesn’t resolve things, the case goes to a formal hearing before the Appraisal Review Board, where both sides present evidence.8Texas Comptroller of Public Accounts. Appraisal Protests and Appeals If a hearing is scheduled, you must attend in person or submit a notarized affidavit. Skip the hearing and the appraisal district’s value stands.