Smith County property tax is billed by the Smith County Tax Assessor-Collector based on values set by the Smith County Appraisal District, and your total depends on which jurisdictions overlap your parcel. The county’s own rate for 2025 is $0.364231 per $100 of taxable value, but almost every property owner also pays a school district, often a city, and one or more special districts on top of that.1Smith County. Truth in Taxation Summary A homeowner inside Tyler city limits in Tyler ISD, for example, faces a combined rate above $1.60 per $100 before any emergency services district is added. On a home with a taxable value of $250,000 after exemptions, that works out to roughly $4,000 a year.
How Your Property Value Is Set
Every property in Smith County is valued as of January 1.2Texas Comptroller of Public Accounts. Property Tax Law Deadlines The Smith County Appraisal District (SCAD) establishes a fair market value based on what the property would sell for in an open-market transaction where neither party is under pressure to close.3Texas Comptroller of Public Accounts. Valuing Property In the spring, SCAD mails a Notice of Appraised Value showing the proposed value and any exemptions on file. Keep it. You will need it to confirm your exemptions were applied and to decide whether to protest.
The 10% Homestead Cap
If you have an active homestead exemption, Texas law caps the annual increase in your appraised value at 10 percent over the prior year’s appraised value, plus the market value of any new improvements.4State of Texas. Texas Tax Code 23.23 – Limitation on Appraised Value of Residence Homestead SCAD still records the full market value, but the capped figure is what your bill is based on. In rising-price neighborhoods, this can save thousands of dollars a year.
Rates and How Your Bill Is Calculated
After SCAD certifies the appraisal roll, each taxing entity sets its own rate under Texas Tax Code Chapter 26.5State of Texas. Texas Tax Code 26.05 – Tax Rate Two benchmarks constrain how high that rate can go: the no-new-revenue rate, which would produce roughly the same revenue as the prior year after value changes, and the voter-approval rate, which for most cities and the county caps the increase at 3.5 percent above the no-new-revenue rate before an election is triggered.6Texas Comptroller of Public Accounts. Tax Rate Calculation
Your bill multiplies your taxable value (appraised value minus exemptions) by the combined rate of every entity with jurisdiction over your parcel. Selected 2025 adopted rates, per $100 of taxable value:
- Smith County: $0.364231
- City of Tyler: $0.236452
- Tyler ISD: $0.845000
- Tyler Junior College: $0.185068
- Whitehouse ISD: $0.964900
- Lindale ISD: $0.937900
- Chapel Hill ISD: $1.072900
The school district rate is almost always the largest line on the bill, so your ISD matters more to the total than the city or county portion.1Smith County. Truth in Taxation Summary
Exemptions That Lower Your Bill
Exemptions reduce taxable value before rates are applied, and they are the single most effective lever a homeowner controls. Applications are filed once and stay in place until your circumstances change.
General Residence Homestead
Texas school districts must exempt $140,000 of a homestead’s appraised value, and any taxing unit may adopt an additional local-option exemption of up to 20 percent of appraised value. You must own and occupy the property as your primary residence, and your Texas driver’s license or state-issued ID must show the property’s address. Without the address match, SCAD cannot grant the exemption. The general deadline to file is before May 1 of the tax year.7Texas Comptroller of Public Accounts. Property Tax Exemptions
Over-65 and Disability
Owners who are 65 or older, or who have a qualifying disability, can claim an additional exemption on top of the general homestead. The bigger benefit is the school-tax ceiling: the dollar amount of school taxes owed the first year you qualify becomes a permanent cap on that homestead, regardless of later value or rate increases.7Texas Comptroller of Public Accounts. Property Tax Exemptions Cities and counties that adopt the exemption may impose a similar ceiling. If you turn 65 or become disabled mid-year, you can file after the usual May 1 deadline and the exemption takes effect as of the qualifying date. If a homeowner receiving the over-65 exemption dies, a surviving spouse who was at least 55 at the time of death keeps the exemption.
Disabled Veteran
Veterans with a 100-percent disability rating from the U.S. Department of Veterans Affairs, or a rating of individual unemployability, receive a complete exemption on their residence homestead. Zero property taxes on the home. An unmarried surviving spouse can continue receiving the full exemption on the same property or transfer a dollar-amount equivalent to a new homestead.8State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran Veterans with partial ratings qualify for reduced exemptions scaled to the disability percentage.
Solar and Wind Devices
If you install solar panels or a wind turbine for on-site energy use, the added value is fully exempt from property tax.9State of Texas. Texas Tax Code 11.27 – Solar and Wind-Powered Energy Devices File Form 50-123 with SCAD along with your installation contract and building permit. No annual renewal is required.
When and How to Pay
Tax bills go out around October 1 and payment is due by January 31.10Texas Comptroller of Public Accounts. Paying Your Taxes The Smith County Tax Office accepts several methods:
- Online at publictax.smith-county.com by credit card (2.5-percent convenience fee), debit card (1.5 percent), or electronic check (no fee).11Smith County. Property Taxes
- By mail, with a U.S. Postal Service postmark on or before January 31. A private meter date may not be accepted.
- In person at the Smith County Tax Office with cash, check, or card.12Smith County, TX. Tax Assessor
If a mortgage company pays through escrow, the lender handles the payment, but verify each year that it was made on time. Escrow typically does not cover supplemental bills or amounts owed to homeowners associations.
Installment Plan for Seniors, Disabled Owners, and Veterans
If you are 65 or older, disabled, or a disabled veteran with a homestead exemption, you can split the bill into four equal installments with no penalty or interest. The first installment is due before the February 1 delinquency date, along with written notice to the tax office that you intend to pay in installments. The remaining three are due roughly every two months after, typically by April 1, June 1, and August 1. Miss any installment and the unpaid amount becomes delinquent with a 6-percent penalty and standard interest.
What Happens If You Pay Late
Taxes unpaid on February 1 are delinquent, and the costs escalate fast.10Texas Comptroller of Public Accounts. Paying Your Taxes
- February 1: 6-percent penalty plus 1-percent interest.
- March through June: penalty rises 1 percent per month, reaching 10 percent by June, with interest continuing at 1 percent per month.
- July 1: penalty jumps to 12 percent, and an additional collection penalty of up to 20 percent may be added to cover the fees of delinquent-tax attorneys retained by the taxing units.
- After July 1: interest continues at 1 percent per month with no cap.
That July 1 attorney-fee penalty is where delinquency becomes genuinely expensive. A $5,000 bill carried through July can grow past $6,500 once penalties, interest, and collection costs are added. Taxing units can also sue to foreclose on the tax lien, adding court costs.
How to Protest Your Appraisal
If the value on your spring notice seems too high, file a Notice of Protest (Form 50-132) with the Smith County Appraisal Review Board by May 15 or within 30 days of the date the notice was delivered, whichever is later.13State of Texas. Texas Tax Code 41.44 – Notice of Protest You can also protest if your exemptions were denied in error or your property was unequally appraised compared with similar properties.
Most protests begin with an informal meeting with a SCAD staff appraiser, who has authority to agree to a lower value without a hearing. Bring comparable sales for nearby homes, photos of damage or condition issues, and repair estimates. An independent appraisal (typically $250 to $1,300 for a residential property) can strengthen your case but is not required.
Unresolved protests go to a formal hearing before the Appraisal Review Board, a panel of local citizens appointed to settle disputes between owners and SCAD.14Texas Comptroller of Public Accounts. Appraisal Review Boards Both sides present evidence, and the board issues a written order by certified mail. If you disagree, you have 60 days from receipt to either file a lawsuit in state district court or request binding arbitration through the Texas Comptroller’s office.15Texas Comptroller of Public Accounts. Regular Binding Arbitration Arbitration requires a deposit tied to property value, and the Comptroller’s office keeps a $50 administrative fee.
Deferral for Seniors, Disabled Owners, and Veterans
If you are 65 or older, disabled, or a qualifying veteran, you can defer collection of homestead taxes indefinitely by filing an affidavit with the appraisal district. While the deferral is in place, no taxing unit can foreclose or sue for delinquency.16State of Texas. Texas Tax Code 33.06 – Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran The tax lien remains, and interest accrues at 5 percent per year instead of the standard delinquency rates, but no monthly penalties are added. Deferred taxes come due 181 days after the deferral ends, which happens when you move, sell, or die. The balance has to be repaid eventually, but for owners on a fixed income the deferral can prevent an immediate crisis.
Business Personal Property
If you own a business in Smith County, you must file an annual rendition listing tangible personal property used to produce income (equipment, furniture, inventory, vehicles) valued as of January 1. The rendition includes a description, location, and either a good-faith market value estimate or the original cost and year of acquisition. If your total is under $20,000 by your estimate, a simplified rendition with a general description and location is enough. The deadline is April 15, with a written extension available to May 15. Failing to file, or filing a fraudulent rendition, carries a penalty of 10 to 50 percent of the additional taxes owed.
Tax Sales and Redemption
When taxes go unpaid long enough, the taxing units can sue to foreclose on the tax lien and force a public auction. Tax sale properties are sold on the courthouse steps, typically the first Tuesday of the month, with a minimum bid covering all delinquent taxes, penalties, interest, and court costs.
Former owners have a right of redemption. For homesteads and agricultural land, the redemption period is two years from the date the purchaser’s deed is filed: during year one, the former owner must repay everything the purchaser spent plus a 25-percent premium; during year two, that premium doubles to 50 percent. For all other property types, the window is 180 days with a maximum 25-percent premium. Catching up on delinquent taxes before suit is filed is far cheaper than redeeming after a sale.