Property owners in Longview, Texas pay a combined local tax rate of about $2.17 per $100 of assessed value for the 2025 tax year, with the exact figure depending on whether your parcel sits in Gregg County or Harrison County and which special districts cover it. The school district alone drives more than half of a typical bill, but a homestead exemption, additional benefits for seniors and disabled veterans, and a successful appraisal protest can cut what you actually pay by a large margin.
What Makes Up Your Combined Rate
Longview sits across two counties, and each stacks its own rate on top of the city, school, and college district rates. Your total is the sum of every jurisdiction covering your address.
On the Gregg County side, the adopted 2025 rates per $100 of assessed value are:
- Gregg County (general and road/bridge): $0.304331
- City of Longview: $0.561900
- Longview ISD: $1.129900
- Kilgore College: $0.177116
Added together, a Gregg County homeowner inside Longview city limits and the Longview ISD boundary pays about $2.1732 per $100 of value before exemptions.1Gregg CAD. Tax Information
On the Harrison County side, the county rate is higher at $0.342800 per $100, while the City of Longview rate stays at $0.561900.2Harrison Central Appraisal District. Tax Rates Longview ISD charges the same rate regardless of county because the district crosses the line. Harrison County owners should look at their tax statement to confirm which other districts, such as Kilgore College, actually overlap their parcel. Rates for the 2026 tax year are typically set in September or October 2026 after appraisal rolls are certified.
How the Bill Is Figured
Each year, the appraisal district that covers your property assigns it a value based on market conditions as of January 1. Gregg County parcels are handled by the Gregg County Appraisal District; Harrison County parcels are handled by the Harrison Central Appraisal District. That appraised value, minus any exemptions you qualify for, is your taxable value.
The arithmetic is simple: divide your taxable value by 100, then multiply by the combined rate. A $200,000 home on the Gregg County side with no exemptions would owe about $4,346 ($200,000 ÷ 100 × 2.1732). Apply the $140,000 school district homestead exemption and the school portion drops to roughly $678, pulling the total bill down to about $2,765. That single exemption cuts the bill by more than a third, which is why filing for it matters.
The county tax assessor-collector combines what you owe to every overlapping jurisdiction into one statement. Bills go out by October 1 or as soon as practicable after that date.3Texas Comptroller of Public Accounts. Property Tax Bills If you have an escrow account with your mortgage, the bill usually goes straight to your lender.
Payment Deadline and Late Penalties
Taxes are due on receipt of the bill and become delinquent on February 1 of the following year. That gives most owners roughly four months. Miss January 31 and the penalty-and-interest meter starts running fast:
- February: 7% added (6% penalty plus 1% interest)
- March: 9% cumulative
- April: 11% cumulative
- May: 13% cumulative
- June: 15% cumulative
- July 1: 18% cumulative (penalty jumps to a flat 12%, plus 6% interest)
Texas Tax Code Section 33.01 sets a 6% penalty in the first month of delinquency, adds 1% each month through June, and then resets the penalty to a flat 12% on July 1. Interest runs separately at 1% per month for as long as the balance is unpaid.4State of Texas. Texas Tax Code TAX 33.01 – Penalties and Interest
On top of that, an attorney collection penalty can be added starting July 1 if the taxing unit has contracted with a collection attorney. The amount cannot exceed the compensation specified in that contract.5State of Texas. Texas Tax Code TAX 33.07 In practice, this often adds 15% to 20% of the outstanding balance. By year end, penalties, interest, and collection costs can inflate the original tax by close to 50%. Taxes still unpaid on January 1 of the following year become a lien that the taxing unit can eventually foreclose on.
Exemptions That Lower Your Bill
The residence homestead exemption is the biggest break available to most Longview homeowners, and you have to apply for it. You must own the property, use it as your primary residence, and file Form 50-114 with the appraisal district by April 30 of the year you’re claiming it.6Texas Comptroller of Public Accounts. Application for Residence Homestead Exemption Miss that date and you can file a late application up to two years after. Your Texas driver’s license or state ID must show the property address.
The mandatory school district exemption removes $140,000 from your home’s taxable value for school tax purposes.7State of Texas. Texas Tax Code Section 11.13 – Residence Homestead On top of that, individual taxing units like the city or county may adopt an optional homestead exemption of up to 20% of appraised value, with a floor of $5,000. Whether Longview or Gregg County has adopted a local-option exemption in a given year depends on that jurisdiction’s budget decisions, so check your appraisal notice or ask the appraisal district what applies to your property.
Over-65 and Disabled Homeowners
Homeowners aged 65 or older and those with qualifying disabilities get an additional $60,000 school district exemption on top of the $140,000 base, so up to $200,000 of value is exempt from school taxes.7State of Texas. Texas Tax Code Section 11.13 – Residence Homestead Individual taxing units can also adopt an additional exemption of at least $3,000 for these homeowners.
Possibly more valuable than the exemption is the school tax ceiling. Once you qualify for the over-65 or disabled exemption, your school district taxes are frozen at that year’s amount. Rising appraisals don’t raise your school tax bill. The ceiling adjusts only if you add improvements. City and county taxing units are not required to offer a ceiling, but some do.8Texas Comptroller of Public Accounts. Property Tax Exemptions
Disabled Veterans
Veterans with a service-connected disability qualify for a separate exemption tied to their VA rating:
- 10% to 29% rating: up to $5,000 off assessed value
- 30% to 49%: up to $7,500
- 50% to 69%: up to $10,000
- 70% or higher: up to $12,000
These partial exemptions apply to one designated property, which does not have to be a homestead, and can be combined with a regular homestead exemption if the veteran qualifies for one.9State of Texas. Texas Tax Code TAX 11.22 – Disabled Veterans
Veterans rated at 100% disabled or determined individually unemployable by the VA receive a total exemption on the full appraised value of their homestead. That means zero property taxes from every taxing jurisdiction.10State of Texas. Texas Tax Code Section 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran
Deferral for Seniors, Disabled Homeowners, and Veterans
If you’re 65 or older, disabled, or a qualifying disabled veteran and you own and occupy your homestead, you can defer collection of your property taxes entirely. File an affidavit with the chief appraiser, and no taxing unit can file a delinquent tax suit or foreclose while the deferral is active.11State of Texas. Texas Tax Code TAX 33.06
Deferral is not forgiveness. The tax lien stays, and interest accrues at 5% per year rather than 1% per month. No penalties pile up during the deferral. Once you sell or stop using the property as your homestead, the taxing unit has to wait 180 days before pursuing collection. The option can be a lifeline on a fixed income, but the accumulating balance means it works best as a bridge, not a permanent plan.
Protesting Your Appraisal
If the appraisal district overvalues your property, you have the right to protest, and this is where many Longview homeowners find real savings, especially in years when the local market has cooled but values haven’t caught up. You can protest on grounds that the appraised value exceeds market value, that your property is appraised unequally compared to similar properties, that you were denied an exemption, or that the appraisal district made an error in your property records.
The deadline for filing is May 15 or the 30th day after your appraisal notice was delivered, whichever is later.12State of Texas. Texas Tax Code TAX 41.44 – Notice of Protest Gregg County residents use Form 50-132 (for counties with populations over 120,000), and Harrison County residents use Form 50-132-A.13Texas Comptroller of Public Accounts. Property Owners Notice of Protest Both are available through the appraisal district or the Texas Comptroller’s website, and you can submit by mail or through the online portal.
Your protest is only as strong as your evidence. For a market-value challenge, pull recent sales of properties similar in size, age, condition, and location. For an unequal-appraisal challenge, Texas law requires you to show that your appraised value exceeds the median appraised value of a reasonable number of comparable properties after appropriate adjustments.14State of Texas. Texas Tax Code TAX 41.43 – Protest of Determination of Value or Inequality of Appraisal If your home has physical damage or deferred maintenance, document it with dated photos and written repair estimates from licensed contractors. Fire damage, structural problems, and water intrusion carry weight; cosmetic issues generally will not. The appraisal reflects the property’s condition as of January 1, so damage after that date won’t count for the current year.
After you file, the appraisal district usually schedules an informal meeting with a staff appraiser, and many protests settle there. If you can’t reach agreement, the case moves to a formal hearing before the Appraisal Review Board, which issues a binding determination.13Texas Comptroller of Public Accounts. Property Owners Notice of Protest
If the Review Board Rules Against You
You still have two paths. You can appeal to district court for a trial, or you can request binding arbitration through the Texas Comptroller’s office. Binding arbitration is available only for properties with an ARB-determined value of $1 million or less, covers market-value disputes only, and requires a $500 deposit paid by cashier’s check or money order. The request must be filed within 45 days of receiving the ARB’s order. District court appeals follow standard civil litigation and are practical mainly for high-value properties or complex disputes where potential savings justify legal fees.