Real Property Appraisal
What if I own a mobile home but not the land?
We need a Statement of Ownership and Location filed with our office. This will allow the Appraisal District to set the mobile home up on an improvement only account that does not have a land value and could be rendered as Personal Property.
My house was not completed as of January 1st. How do you appraise it?
The improvement is added to the tax roll at the percent of completion as of January 1st.
How do you arrive at a value on a house?
The house is measured, classified, and depreciated due to its condition and age. It is valued based on the sales of similar properties.
Is my house ever depreciated?
Yes, but the increase in the fair market value may override the depreciation due to age.
My house is 30 years old. Is that taken into consideration?
Yes. Age, size, condition and quality of construction are all taken into consideration.
Are property taxes based on a percentage?
No, they are based on 100% of the fair market value of your property.
Why is IMPROVEMENT shown on my notice when I have not made any?
Improvement on your notice means any structure that is attached to the land. A house is an improvement to the land.
The improvement segment(s) listed on my property are incorrect. Can they be corrected or removed?
Improvement discrepancy claims must be addressed with our office before the protest deadline specified on the Notice of Appraised Value for the property in question. If either the protest deadline passes or a final value waiver has been signed for the property in question, the property owner has no recourse to contest improvement data for the appraisal year. Otherwise, during August – January, the property owner may request an appraiser field inspection to verify improvement for the following appraisal year.
Why is my square footage of my home different than what my Builder said?
The Appraisal District measures properties from the outside only. Often builder’s plans are calculated from the inside of the home before the home was built. This allots for most differences. Any large differences in square footage could be from open areas in the second floor, deeper than typical garage areas, and/or any other “spaces” that cannot be determined from the outside.
How does the Appraisal District determine the value of a home?
The Appraisal District compares a home to similar homes that have sold recently and determines the value accordingly.
How often do you reappraise my property?
Typically, the Appraisal District reviews all sales information and reviews all properties every year. Market value is the determining factor on deciding which properties are reappraised.
Business Personal Property – Renditions
What is a Rendition for Business Personal Property?
A rendition is a form that provides the Appraisal District with the description, location, cost and
acquisition dates for business personal property that you own. The Appraisal District uses the
information to help estimate the market value of your property for taxation purposes.
Who must file a rendition?
Renditions must be filed by both owners of tangible personal property that is used for the production of income and owners of tangible personal property on which an exemption has been cancelled or denied.
What types of property must be rendered?
Business owners are required by State law to render business personal property that is used in a business or used to produce income. This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in progress. You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, application computer software, and similar items. If your organization has previously qualified for an exemption that applies to personal property, for example, a religious or charitable organization exemption, you are not required to render the exempt property.
Where can I find the rendition form?
The forms are available on our website or at the Tax Appraisal District of Bell County office.
When must the rendition be filed?
The last day to file your rendition is April 15th annually. The online or email versions must be
submitted by April 1st, or if you mail your rendition, it must be postmarked by the U.S. Postal Service on or before April 1st.
Where should the rendition be filed?
The website allows businesses to file online by using your email address. You may also use the
following address or email:
Tax Appraisal District of Bell County
Business Personal Property Division
PO Box 390
Belton, TX 76513
Is my information confidential?
Yes. Information contained in a rendition cannot be disclosed to third parties except in very limited circumstances. In addition, the Texas Property Tax Code specifically provides that any estimate of value you 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 render. The final value we place on your property is public information, but your rendition is not.
What will the Appraisal District do with my information?
Your rendition will be analyzed along with other information we collect on similar businesses, to develop an estimate of value for your property.
How do I determine original cost?
To determine original cost, refer to your accounting records, such as original journal entries and account ledgers. Use original purchase documents, such as invoices or purchase orders to determine the original cost of the asset. Add all costs attributed to getting the asset functioning, such as freight and set-up cost.
If I cannot file the rendition on time, what should I do?
The law provides for an extension of time to file a rendition. In order to receive the extension, you must submit the request to the Tax Appraisal District of Bell County in writing or by email before the April 1st rendition filing deadline. With the receipt of a timely extension request, the rendition filing deadline will be extended to May 1st.
What happens if I do not file a rendition, or file it late?
If you do not file a rendition, the appraised value of your property will be based on an appraiser’s estimate using comparable business types. In addition, if you fail to file your rendition before the deadline or you do not file it at all, a penalty equal to 10% of the amount of taxes ultimately imposed on the property will be levied against you.
Exemptions / Collections
I am a homeowner with disabilities. May I receive any property tax benefits?
A person with a disability may get exemptions if:
1. you can’t engage in gainful work because of physical or mental disability or
2. you are 55 years old and blind and can’t engage in your previous work because of your
If you receive disability benefits under the Federal Old Age, Survivors, and Disability Insurance
Program through the Social Security Administration you should qualify. Disability benefits from any other program do not automatically qualify.
I am a disabled veteran. Am I entitled to any property tax deductions?
You may qualify for a property tax deduction 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 or unmarried) of a disabled veteran
You must be a Texas resident and must provide documentation from the Veteran’s Administration reflecting the percentage of your service-connected disability. Your disability rating must be at least 10%. To file please select the forms tab on our website and complete the Disabled Veteran’s or Survivor’s Exemption application.
If your disability rating is 100% you may qualify for a 100% Disabled Veteran’s Homestead
Exemption. This property must be your principal residence and you may not claim homestead on another property. You can apply for the 100% Disabled Veteran’s Homestead Exemption via the Homestead application in the Online Forms Section at bellcad.org.
I am a surviving spouse. Am I eligible for any exemption benefits?
If a homeowner who has been receiving the tax ceiling on school taxes dies, the ceiling transfers to the surviving spouse if the survivor is 55 or older and has ownership in the home. The survivor must apply to the Appraisal District for the tax ceiling to transfer.
Am I eligible for additional exemptions when I turn 65?
If you are age 65 or older your residence homestead will qualify for additional exemption deductions. You qualify for the Age 65 or Older Exemption the year you turn 65. You can apply for the Age 65 or Older Exemption via the Homestead Exemption application by locating your property Online Form Section at bellcad.org.
Can I claim a Homestead Exemption on a mobile home if I do not own the land?
Yes. You will need to furnish a copy of your title to the mobile home or a verified copy of your
When and where do I apply for my Homestead Exemption?
You may apply at the Bell County Appraisal District between January 1st and April 30th of the
tax year. You can also file online in the Online Forms Section on bellcad.org. You may file for late Homestead Exemption up to two years after the date which the taxes become delinquent.
Do I need to reapply every year for my Homestead Exemption?
No. You do not have to reapply unless the Chief Appraiser requests a new application or you move to a new residence.
How many acres can I claim as my homestead?
State law allows you to claim that portion of your land that you maintain for residential purposes but this amount may not exceed 20 acres. Generally, one acre or less is maintained for homestead purposes.
How do I qualify for the Homestead Exemption?
In order to qualify for this exemption you must have owned and occupied the property as of January 1st of that tax year. This property must also be your principal residence and you may not claim homestead on another property.
What is a Homestead Exemption?
The Homestead Exemption is provided by state law for owner-occupied residential properties. The exemption removes a portion of your value from taxation providing a lower tax amount for the homestead property.
What is a Homestead CAP and how do you calculate it?
Homesteaded properties can ONLY increase by 10% assessed value each year. The Assessed Value is used to determine the amount of taxes after all exemptions are applied. Please note that Market Value is the value the property would sell for on January 1 and has NO limitation as to the increase per year on all properties including those with a homestead exemption. A Homestead CAP has no effect on market value. The CAP works after the first full year of residing in the property as of a January 1. To calculate the CAP for example: Prior Year Market value = $100,000; Current year Market Value = $130,000; 10% of Prior Year Market Value = $10,000; Current Year Assessed Value = $100,000 + $10,000 = $110,000; Taxes will be determined by multiplying new tax rates times the Assessed Value. Click here for more information.
When are property taxes due?
Bell County property tax statements are mailed out every October, for that full year’s taxes.
Taxes are due when you receive your tax statement. Tax collections begin around October 1 and taxpayers have until January 31 of the following year to pay their taxes. On February 1, penalty and interest charges begin accumulating on most unpaid tax bills.
If paid in full in:
October you receive a 3% discount towards certain entities.
November you receive a 2% discount towards certain entities.
December you receive a 1% discount towards certain entities.
January you pay the base tax.
State Comptroller – Methods and Assistance Program
Why does the Comptroller’s office conduct reviews of appraisal districts and what are they called?
Tax Code Section 5.102 requires the Comptroller to review every appraisal district’s governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology at least once every two years.
The reviews are called Methods and Assistance Program, or MAP, reviews.
Who gets reviewed?
Each appraisal district in Texas gets a review every other year.
How often is an appraisal district reviewed?
Each appraisal district is reviewed every other year. One year we review 128 districts, and the following year we review 125 districts.