GRAYSON CENTRAL

graysonappraisal.org

webmaster@graysonappraisal.org

512 N TRAVIS STREET

SHERMAN, TEXAS, 75090

MAIN: (903) 893 - 9673

FAX: (903) 892 - 3825

GRAYSON CENTRALGRAYSON CENTRAL

APPRAISAL DISTRICTAPPRAISAL DISTRICT

The Primary Mission of Grayson Central Appraisal District is to provide quality

service with the highest standards of professionalism, integrity, and respect. We

will strive to uphold these standards for the property owners of Grayson County

while providing an accurate, fair, and cost-eecve appraisal roll to the taxing

enes in compliance with the laws of the State of Texas.

FREQUENTLY ASKED QUESTIONS

INTRODUCTIONINTRODUCTION

he informaon provided herein was designed with the property

owner or business owner in mind and is for informaonal

purposes only. We, at the Grayson Central Appraisal District,

pride ourselves on our ability to provide accurate informaon

regarding the Texas Property Tax System and Appraisal Process,

Residenal Homestead Exempons, the Appraisal Review Board,

protesng your Market Value, as well as many other topics related

to the Texas Property Tax Code and Frequently Asked Quesons.

TABLE OF CONTENTS

Introducon

Appraisal Page 1

Noce of Appraised Value Page 3

Property Taxes Page 4

Exempons Page 6

Ownership & Address Page 12

Agricultural Special Valuaon Page 12

Business Personal Property & Rendion Filing Page 14

Protest & Appraisal Review Board Hearings Page 15

APPRAISAL APPRAISAL

Grayson Central Appraisal District is responsible for the appraisal of all

Real property and tangible business personal property within Grayson

County for Ad Valorem taxaon. The district appraises property for 34

taxing enes located within Grayson County including:

Bells ISD

Celina ISD

Collinsville ISD

Denison ISD

Gunter ISD

Howe ISD

Pilot Point ISD

Pottsboro ISD

Sherman lSD

Southmayd/Sadler ISD

Tom Bean ISD

Tioga ISD

Trenton ISD

Van Alstyne ISD

Whitesboro ISD

Whitewright ISD

City of Bells

City of Collinsville

City of Denison

City of Gunter

City of Howe

City of Knollwood

Van Alstyne MUD#1

City of Pottsboro

City of Sherman

City of Southmayd

City of Tom Bean

City of Tioga

City of Van Alstyne

City of Whitesboro

City of Whitewright

Grayson County

Choctaw Water

Grayson Jr. College

MASS APPRAISAL

In appraising property for Ad Valorem taxaon,

the appraisal district ulizes a method called

mass appraisal to calculate the value of a large

number of properes. Mass appraisal is the

process of valuing a group of properes as of

a given date using common data, standardized

methods, and stascal tesng.

In mass appraisal, values for individual parcels

should not be based solely on the sale price

of a property; but rather, valuaon schedules

and models should be consistently applied to

property data that is correct, complete, and up

to date.

MARKET VALUE

In the State of Texas, the appraisal date for

property tax purposes is generally January

1st of each given year or September 1st for

certain inventories as dened in secon 23.12

of the Texas Property Tax Code. Property must

be appraised at 100% of fair market value as

of January 1st. The property tax code denes

market value as: The price at which property

would transfer for cash or its equivalent under

prevailing market condions if:

•Exposed for sale in the open market with a

reasonable me for the seller to nd a purchaser;

•Both the seller and the purchaser know of all

the uses and purposes to which the property

is adapted and for which it is capable of being

used and of the enforceable restricons on its

use; and

•Both the seller and purchaser seek to maximize

their gains and neither is in a posion to take

advantage of the exigencies of the other.

GRAYSON CENTRAL APPRAISAL DISTRICT

MARKET VALUE GROWTH

Many factors are considered during the appraisal

of your property, such as size, age, condion,

quality, locaon, and recent sales of comparable

properes.

Parcularly, Grayson County has been in a pocket

of rapid growth for new construcon, exisng

construcon, employment, and other economic

factors for many months, and the enre market,

as a whole, is trending upward.

Similar to any other product, market value does

not have an annual limitaon of increase and

is determined by market condions of actual

sales/purchases.

ASSESSED VALUE VS MARKET VALUE

There are two types of value, ‘assessed’ and

‘market’. The market value of your property is

reecve of current market condions. (this is

what property is typically selling for at the me).

If you have an exempon on your property the

assessed value is limited to increases of 10% per

year for value carried as your home-site, this

results in a value that escapes taxaon.

The limitaon is to protect the owner from a

sharp increase due to market condions, easing

the tax burden over me in 10% increments.

This is a feature of your Homestead Exempon.

The 10% limitaon on a homestead is eecve

January 1st of the tax year following the rst full

tax year the owner qualies the property for a

homestead exempon.

The focus of a protest should be market value.

If the appraiser is unable to jusfy a market

adjustment in excess of the cap loss amount

you will not see relief to your tax liability and in

fact, may cause addional tax as the exempon

amount is driven by a percentage of market the

value.

Why can’t an appraisal district just

choose to hold last year’s values?

Appraisal districts are subject to two dierent

audits; a Property Value Study and a Methods

and Assistance Program Review. The Property

Tax Assistance Division of the State Comptroller

performs an audit on each appraisal district

using the same data the appraisal district uses.

If we fall out of the condence interval of 95-

105% on this study, then taxing enes can

lose state funding and put more pressure on

local taxes. Appraisal districts are charged with

reporng 100% of market value as of January

1st each year.

What, if anything, can be done for

property tax relief?

At the local level, owners should be sure that

they have applied any exempon they are

qualied for. Such as homesteads, Over-65,

disabled person(s), disabled veterans, etc.

Taxpayers should also stay informed about their

respecve taxing enes’ tax rate hearings.

At a state level, taxpayers can contact their

representaves and peon for legislave

acon or the Governor’s acon.

Can someone come look at my

property?

The appraisal district will look at your property

at your request under certain restricons. If an

on-site inspecon is required, the appointment

will be during normal working hours.

An inspecon request during the Appraisal

Review Board process would be dicult because

of me and stang constraints

GRAYSON CENTRAL APPRAISAL DISTRICT

NOTICE OF APPRAISED VALUENOTICE OF APPRAISED VALUE

Noces of Appraised Value (NAV) are mailed in late April. A small number of

noces may be sent at a later date. The chief appraiser sends out a detailed

Noce of Appraised Value (NAV) to the owner of the property annually in

most cases. The noce of appraised value contains a descripon of your

property, its value, and exempon details. Property value informaon is

also available on our website under Property Search.

When do you mail Noces of Appraised

Value?

Noces of Appraised Value (NOAV) are typically

mailed out in April of each year. Values on our

website are not updated unl the noces have

been mailed.

I did not receive a Noce of Appraised

Value, why not?

If you have a tax agent or representave, you

may not receive the noce. The noce may have

been mailed to the agent of record according to

your instrucons. Please contact your tax agent

for a copy of the noce.

Property values are available on the GCAD

website aer noces have been mailed. Please

search for your property on the Property Search

page esearch.graysonappraisal.org/.

If your property value increased less than $1,000,

you may not receive a Noce of Appraised Value.

Your current value informaon is now available

on our website. Please search for your property

on the Property Search page of GCAD’s website.

Can I get another copy of the Noce of

Appraised Value, I received it but need

another one?

The informaon is on the GCAD website. Please

search for your property on the Property Search

page of GCAD’s website.

I protested last year: Why did my value

change?

As of each January 1st, GCAD reports each year’s

market condions. Each year stands alone.

How do I protest my property value?

We want to ensure that every property owner

has the opportunity to protest their property if

they choose. Our online protest portal will help

us expedite selements or protests. You will be

able to get data as well as submit any evidence

for us to review through this portal. We will also

accept mely protests by regular mail, fax or

email.

Why is the assessed value on my NAV

important?

Your property’s “assessed” value is not the

same as its “market” value. The market value of

your property may increase or decrease by any

amount year-to-year.

If you have a residenal homestead exempon

on your property, the increase in your assessed

value is limited to 10% from year-to-year so long

as changes have not been made that add “new

value” (such as an “addion”).

GRAYSON CENTRAL APPRAISAL DISTRICT

When I protest my property am I

protesng the market value or the

assessed value?

Per the Texas Property Tax Code “market value”

is the only value permied to be protested,

through the Appraisal District. The assessed

value is a statutory calculaon based on the

previous year’s assessed value and cannot be

protested.

What will be the deadline for ling a

protest?

Per the Texas Property Tax Code, not later than

May 15th or the 30th day aer the date of the

noce. Should you have a dispute regarding your

MARKET value, please do not let this deadline

pass by.

Note: Grayson County is currently in a pocket of

rapid growth and the enre market, as a whole,

is trending upward. IF YOU DISAGREE WITH

YOUR VALUATION, YOU WILL NEED TO START

THE PROTEST PROCESS TO OPEN A LINE OF

COMMUNICATION WITH THE APPRAISER. The

value could be seled and the protest waived.

PROPERTY TAXES PROPERTY TAXES

Texas property taxes are ad valorem taxes, meaning taxes “according to

value”. Appraisal districts are charged with reporng the value for the

purpose of taxaon by the taxing enes. The taxes collected are used

to provide local services such as schools, roads, hospitals, libraries, parks,

and services like re, ambulance, and police.

What is a taxing enty?

Taxing enes are the local government enes

such as cies, junior colleges, and municipal

ulity districts. Taxing enes provide services

to the taxpayers they service such as schools,

roads, police, re, and other services taxpayers

expect.

Who sets the rate at which my property

is taxed?

The taxing enes set the tax rate which

determines how much property tax each

property owner pays.

What does the Tax Assessor-Collector

do?

The Tax Assessor-Collector’s oce is responsible

for the collecon and distribuon of tax revenue

to the enes.

By what authority is my property taxed?

Property is taxed by the authority of the Texas

Constuon. The Constuon sets forth ve

basic principles for property taxes in Texas.

1. Taxes must be equal and uniform. No single

property or type of property should pay more

than its fair share.

2. Property must be appraised on its current

market value meaning the price that it would

sell for on the open market when both the

GRAYSON CENTRAL APPRAISAL DISTRICT

buyer and seller seek the best price and neither

is under pressure to buy or sell.

3. Each property in a county must have a single

appraised value. This is guaranteed by the use

of the county appraisal districts.

4. All property is taxable unless federal or state

law exempts it from the tax.

5. Property owners have a right to reasonable

noce of increases in their appraised property

value.

What, if anything can be done for

property tax relief?

At the local level, owners should be sure that

they have applied any exempon they are

qualied for. Such as homesteads, Over-65,

disabled person(s), disabled veterans, etc.

Taxpayers should also stay informed about their

respecve taxing enes tax rate hearings. You

can review the enes and

their informaon at: www.

texas.gov/propertytaxes

At a state level, taxpayers can

contact their representaves

and peon for legislave

acon or the Governor’s acon.

When are my taxes due?

You have unl January 31st of

the following year to pay your

taxes at the Tax Collector’s

Oce.

When are my taxes

delinquent?

Penalty and interest charges

begin accumulang on most

unpaid tax bills on February

1st.

What happens if I do not

pay my taxes?

Penalty and interest charges

will be added to your original

tax obligaon; you will receive delinquent tax

noces; you may be sued, and you may face

problems in selling your property.

What if I cannot pay my taxes?

Contact the tax oce. You may have the opon

to set up an installment plan. In some cases, you

may request a deferral.

I have applied for a tax deferral. How

will I know for which tax year my

deferral will be processed?

Tax Deferrals are not year specic. GCAD

processes the deferral request and sends the

informaon to the Tax Assessor’s Oce. You

may contact the tax oce with any concerns or

quesons you may have.

GRAYSON CENTRAL APPRAISAL DISTRICT

Why did I receive a tax statement from

two counes?

If your property boundaries span more than one

county you will receive appraisal noces from

each county’s appraisal district.

What are the taxes on this property?

How much are my taxes?

Grayson Central Appraisal District does not

access taxes, set the tax rate or collect tax. You

must call your appropriate tax oce for that

informaon.

How do I pay my taxes?

Call the tax oce at (903) 892-8297 or access

your account on the tax oce website at:

hp://taxsearch.co.grayson.tx.us:8443

You can pay by cash, check, debit or credit card

at any of their four oce locaons throughout

Grayson County.

Payments by check only should be mailed to:

Grayson County Tax Oce

P.O. Box 2107

Sherman, TX 75091

Please make your check payable to Bruce

Sdham, and if possible, enclose the copy of

your tax statement with your payment.

Online property tax payments by credit card or

e-check are also accepted.

EXEMPTIONSEXEMPTIONS

What is a general homestead

exempon?

The general homestead exempon is provided

by State law for owner-occupied residenal

properes. The exempon removes a poron of

your value from taxaon providing a lower tax

amount for the homestead property.

What exempons are available?

There are several paral and absolute

exempons available. However, typically for

a single family home exempon could include

General Residenal Homestead, Over 65, Over

65 Surviving Spouse, Disability Homestead, and

Disabled Veterans.

Charitable, Religious, Freeport, and Polluon

Control are also available. Addional informaon

can be found on the Forms page of our website:

www.graysonappraisal.org/forms, under

Exempons or by contacng Customer Service

at (903) 893-9673.

How do I qualify for the general

homestead exempon?

In order to qualify for this exempon, the

property must be your primary residence and

you must own and occupied the property. You

may not claim another homestead on another

property. You must submit a copy of your driver’s

license or State ID issued by the Texas Dept. of

Public Safety with your applicaon.

PLEASE NOTE: The address on the idencaon

presented MUST match the address of the

property for which you are requesng the

homestead exempon.

When and where do I apply for my

homestead exempon?

You may apply at the Grayson Central Appraisal

District before April 30th of the tax year, with

some excepons for late ling. The homestead

exempon applicaon is available in our oce

or on the Forms secon of our website:

www.graysonappraisal.org/forms.

GRAYSON CENTRAL APPRAISAL DISTRICT

I own more than one home; can I get a

homestead on both?

No, you may only receive a homestead exempon

on one property, your primary residence.

Do I need to reapply every year for my

homestead exempon?

No, you do not have to reapply unless the chief

appraiser requests a new applicaon in wring

or you move to a new residence.

Do I have to le another applicaon for

the new home I just bought?

Yes, a new applicaon is required when a

property owner’s residence homestead is

changed. However, if your qualicaon ceases

you must nofy our oce.

Can I claim a homestead on a mobile

home if I do not own the land?

Yes, please include a copy of your tle or

statement of ownership and locaon to the

mobile home or a veried copy of your purchase

contract along with the exempon applicaon.

Is there a fee to le for an exempon?

There is no fee to le and you do not have to

hire anyone to le for you. It is not necessary

for homeowners to pay anyone to le for a

homestead exempon or to obtain a refund for

the late ling of a homestead or senior cizen

exempon.

Homestead exempon applicaons are

available on the Forms secon of our website

under Exempons or you can request that

an applicaon be mailed to you by contacng

Customer Service at (903) 893-9673.

The applicaons must be returned to the

appraisal district and may be returned by the

following methods:

•Hand deliver or mail to:

512 N Travis, Sherman, TX 75090

Lobby Hours 8am-4pm M-F

•Fax to: (903) 892-3835

•Email to: webmaster@graysonappraisal.org

Subject: Homestead Applicaon

•Online: forms.graysonappraisal.org/#/home

If my driver’s license does not match

the property address, will you accept a

passport/temporary/CHL?

No, per the Texas Property Tax Code the

district cannot accept a passport or Concealed

Handgun License (CHL). A Texas issued driver’s

license or a idencaon card displaying the

property address are the only acceptable forms

of idencaon that the appraisal district can

use allowed by law.

Does the rule that the driver’s license

address must match the homestead

address apply to everyone?

No. However, there are some excepons in most

cases shown below:

•Police Ocers, other law enforcement, and

judicial personnel do not have the home

address on their driver’s license as provided

for by the Transportaon Code 521.121(c) or

521.1211. These individuals must aach a copy

of the applicaon to the Texas Department of

Transportaon for the license when subming

the exempon request.

•Vicms of family violence are protected by

the Aorney General through the Address

Condenality Program (ACP). When applying

for an exempon please present the exempon

applicaon in person to customer service

along with the ACP card issued by the Aorney

General.

•Homeowner living in a facility for reasons of

health, inrmity, or aging.

•Acve duty members of the armed services or

his or her spouse. Aach a copy of the military

idencaon card and a copy of a ulity bill for

the property subject to the claimed exempon

in the name of the military member or spouse.

GRAYSON CENTRAL APPRAISAL DISTRICT

•No other excepons can be considered

Will the appraisal district accept a

notarized cercate of occupancy as

proof of residence for the homestead

exempon?

No.

Will I get a nocaon that my

applicaon has been approved?

Homestead status is displayed on our website

and is updated regularly. However, your annual

Noce of Appraised Value (NAV) will indicate

exempons as well.

Can the district Email the homestead

applicaon?

The homestead exempon applicaon is

available on the Forms secon of our website

and you may le the form in the following ways:

www.graysonappraisal.org/forms

•Online: forms.graysonappraisal.org/#/home

However, if you require a form to be mailed to

you, please send your request to exempons@

graysonappraisal.org

May I le my homestead exempon

electronically?

Grayson County Central Appraisal now has an

Online Forms secon you can use to submit

your Homestead Applicaon. You can access the

Online Forms Portal here:

forms.graysonappraisal.org/#/home

You may also email the exempon applicaon.

In order to email the exempon applicaon, you

must print the applicaon, sign it, and scan it as

a PDF or it may have an electronic signature.

•Send to: exempons@graysonappraisal.org

Subject: Homestead Applicaon

There is more than one owner of the

property. Do all the owners have to sign

the applicaon?

Yes, unless the owners are married. If the

owners are married, then only one has to sign

but we encourage both. The signing party must

include a copy of their Texas Driver’s License or

state issued ID Card with a matching address.

How long before I can view my

exempon on the website?

Exempon applicaons typically take 2-4 weeks

to process. Posng to aect tax liability may take

up to 6 weeks.

What if I owned the property before I

was married?

You are able to claim one homestead on your

principal residence per married couple.

I own my own home and have a

homestead exempon. I also own a

home with my child would that home

qualify for a homestead exempon?

The property you own with your child or any

other person may qualify for a homestead

exempon applied according to his or her

ownership in the property; if he or she has no

other property with a homestead exempon.

HOMESTEAD CAP

There are two types of value, ‘assessed’ and

‘market’. The market value of your property is

reecve of current market condions. (this is

what property is typically selling for at the me).

If you have a homestead exempon on your

property, the assessed value is limited to

increases of 10% per year for value carried as your

home-site. The 10% limitaon on a homestead

is eecve January 1st of the tax year following

the rst full tax year the owner qualies the

property for a homestead exempon.

GRAYSON CENTRAL APPRAISAL DISTRICT

HOMESTEAD GROUP CAP

When more than one property is included with

the homestead exempon the accounts are

‘linked’ and then ‘share’ the exempon between

the two accounts. So, when calculang your

10% cap limitaon, you must consider both

accounts ‘cumulavely’.

What is a homestead tax ceiling? (Also

known as “Freeze”)

It is a limit on the amount of taxes you must pay

on your residence. If you qualify your residence

homestead for an age 65 or older or disabled

person homestead exempon for the taxes on

that homestead cannot increase as long as you

own and live in that home for most taxing units

in Grayson County. The tax ceiling is the amount

you pay in the year that you qualied for the age

65 or older or disabled person exempon. The

taxes on your homestead may go below but not

above the ceiling amount.

If you improve the homestead (other than

normal repairs or maintenance), the tax ceiling

may go higher because of the new addions. For

example, if you add on a garage or game room

to the house aer you have established a tax

ceiling, the ceiling will be adjusted to a higher

level to reect the value of that addion. Also

applies to addional homesite land.

My homestead exempon has been

removed, why?

Exempons can also be removed if the district

sends a leer requesng reapplicaon and

the owner does not respond. If an exempon

or exempons are removed the homeowner

may reapply with appropriate supporng

documentaon. If the new applicaon is

submied no later than two years aer the taxes

are due, the exempon not be interrupted.

A homeowner is entled to an exempon on his

or her primary residence as provided by the Texas

Property Tax Code. If the homeowner has more

than one homestead exempon the erroneous

exempon will be removed, the Texas Property

Tax Code requires that the district calculate the

taxes owed for the period of me the erroneous

exempon was in place up to 5 years.

I forgot to apply for my exempon, can I

receive it retroacvely?

You may le a late homestead exempon

applicaon if you le it no later than two years

aer the date the taxes become delinquent.

Is it true that once I become 65 years

of age, I will not have to pay any more

taxes?

No, that is not true. If you are 65 or older

your residence homestead qualies for more

exempons which will result in greater tax

savings. These addional exemponsare

subtracted from the assessed value of your

residence and the taxes are calculated on the

taxable value.

In addion, when you turn 65, you may receive

a tax ceiling; that is, the school taxes for most

taxing units on your residence cannot increase

as long as you own and live in that home. The

ceiling is set at the amount you pay in the

year that you qualify for the aged 65 or older

exempon.

Can my tax ceiling (Freezes) change?

Yes, If you signicantly improve your home

(other than ordinary repairs and maintenance),

tax ceilings can go up. For example, if you add a

room or garage to your home, your tax ceiling

can rise. Addionally, It will also change if you

move to a new home.

I will soon be 65, when should I apply

for the over 65 exempon?

You may apply at any me during the year

you turn 65 years of age. You will receive the

exempon for the full year.

GRAYSON CENTRAL APPRAISAL DISTRICT

If I am disabled and over 65 can I claim

both exempons in the same tax year?

You may claim both an over 65 and a disabled

person’s exempon. The appraisal district will

work with you to determine which will give you

the most tax savings.

Freeze qualify year: Why can’t I see my

freeze?

The year that you turn 65 years of age is your

qualifying year. This is the year that determines

your freeze/ceilings. The actual freezes appear

on your account the following year.

My taxes are supposed to be frozen:

Why is my bill higher?

There are several reasons that you may be

seeing a tax increase on an account with ceilings.

You may have been paying less than your

established freezes in prior years. The ceiling is

the ‘maximum’ it can be, it may fall lower, but

will not go above the ‘ceiling’. You may have

also added new value, which is value that was

not in your freeze before.

If the spouse qualifying for the over

65 exempon dies does the surviving

spouse keep the over 65 exempon?

The surviving spouse qualies for an extension

of the Over 65 exempon if:

•The surviving spouse was 55 years of age or

older on the date the qualifying spouse died

•The deceased spouse was receiving the age

65 or older exempons on this residence

homestead or would have applied and qualied

for the exempon in the year of his or her death.

I have a disabled child. Would that

qualify me for a disabled exempon?

No, the person applying for the exempon must

own the home.

I am a surviving spouse of an owner

who had been receiving a tax ceiling

on school taxes. Am I eligible for any

exempon benets?

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.

How do I transfer my senior cizen or

disabled person tax ceiling?

To transfer the tax ceiling, you must qualify for an

Over-65 or Disabled Person exempon at your

previous residence and complete the Request

to Cancel/Port Exempons form. A current

Homestead Exempon applicaon must also

be completed for the new residence aaching

current proof of age or the date your disability

began. Acceptable proof of age includes either

a copy of the front side of your Texas driver’s

license or Texas Idencaon card.

I am a homeowner with disabilies.

What help is available to me?

A person with a disability may qualify for

exempons if you are:

•Unable to engage in gainful work because of

physical or mental disability

•55 years old and blind and cannot engage in

your previous work because of blindness

•If you receive disability benets under the

Federal Old-Age, Survivors, and Disability

Insurance Program through the Social Security

Administraon you should qualify. Disability

benets from any other program may or may

not qualify.

GRAYSON CENTRAL APPRAISAL DISTRICT

I am a disabled veteran. Am I entled to

any property tax exempons?

You may qualify for a property tax deducon if

you are either:

•a veteran who was disabled while serving with

the U.S. armed forces or

•the surviving spouse (not remarried.

You must be a Texas resident and must

provide documentaon from the Veteran’s

Administraon reecng the percentage of the

service-connected disability and the name of

the surviving spouse. The disability rang must

be at least 10%.

You may also qualify for the 100% Disabled

Veterans Residenal Homestead exempon if:

•you have 100% service-connected disability

•you are found to be unemployable due to a

service-connected disability.

•you are receiving monetary compensaon for

the disability from the Veterans Administraon

Must I nofy the Appraisal District if my

entlement to an exempon ends?

Yes, a person who received an exempon that is

not required to be claimed annually must nofy

the Appraisal District in wring before May 1

aer the entlement to the exempon ends.

If you fail to do so and don’t pay your taxes in

full, you will face a delinquent tax penalty, plus

interest.

•Email: webmaster@graysonappraisal.org

•Hand deliver or mail to:

512 N Travis, Sherman, TX 75090

Lobby Hours 8am-4pm M-F

What types of exempons require an

annual applicaon?

The law requires an annual applicaon by

April 30 for some types of exempt, including

property exempted from Taxaon by Agreement

(Property Tax Abatement), Historical and

Archeological Sites, exempon of Freeport

Goods, and exempon of Polluon Control

property approved by the Texas Commission on

Environment Quality (TCEQ).

Cemeteries, charitable organizaons,

youth development organizaons, religious

organizaons, and non-prot private schools

do not have to reapply for the exempon each

year once the property tax exempon is granted

unless, by wrien noce, the Chief Appraiser

requests the property owner to le a new

applicaon.

However, if their exempt property changes

ownership or if their qualicaons for exempon

change, they must reapply.

Does a non-prot organizaon

automacally receive a property tax

exempon?

No, oen organizaons mistakenly believe

they are entled to a property tax exempon

because they have received a federal income

tax exempon under Secon 501(c)(3) of

the Internal Revenue Code or an exempon

from State sales taxes. The Constuonal

requirements for property tax exempons are

dierent than the provisions covering income

and sales taxes.

Why can an appraisal district not

consider a temporary exempon under

disaster relief?

Disaster relief that the Tax Code allows tends

to point towards natural disasters like oods,

hurricanes, and tornadoes where there is actual

property damage to some quanable level by

FEMA standards.

GRAYSON CENTRAL APPRAISAL DISTRICT

AGRICULTURAL SPECIAL VALUATIONAGRICULTURAL SPECIAL VALUATION

What does the landowner need to do to

have their land appraised at producvity

value?

A landowner who believes that land qualies for

special valuaon should ll out an applicaon

form that contains all the informaon necessary

for the appraisal district to determine the validity

of the claim and le it with the appraisal district.

If approved, the land will connue to receive

agricultural appraisal every year unless the

How do I search by property address?

Why is there a “No Match” response

when I enter the correct address?

Even a slight deviaon from the format entered

on the district records will prevent retrieval

of the informaon, entering “Street” instead

of “St” for example. If you are uncertain as to

how the property address should be entered,

you should broaden your search by entering

less informaon. If you are looking for 306

Shadowcrest, enter “Shadow” in the street

name. The search will return all street names

beginning with “Shadow”.

What do I do if the ownership on the

district records does not reect the

current ownership of a property?

GCAD uses deed records recorded with the

Grayson County Clerk’s oce to update

ownership informaon. If aer 90 days from

the date the deed was recorded, the appraisal

records do not reect the current ownership,

please contact the Grayson Central Appraisal

District at (903) 892-3835.

OWNERSHIP & ADDRESSOWNERSHIP & ADDRESS

There are several owners of the

property, why is only one name on the

district record?

In the case of mulple owners, the rst owner

listed on the deed will be added to the district

record followed by Et al, meaning “and others”.

When will my name reect as the owner

if I purchased a property that has been

split?

Splits of land with a 2022 deed are separated

through March only – aer that, we move into

the equalizaon phase (protests) of the tax

cycle and create our preliminary roll so that the

taxing units can set their annual budgets.

GCAD is unable to eecvely make splits while

sll honoring the equalizaon rights of the

property owners aer the preliminary roll has

been created. Therefore, the seller and buyer

will need to work together to each pay their

poron of the bill(s) when issued in the fall of

each year.

The property will be physically split for the

following appraisal/tax year.

There is no such thing as a property tax exempon for agricultural land that

is similar to what a residence homestead might receive. Rather, it is a type of

special appraisal that produces a producvity value (such as on agricultural

land).

GRAYSON CENTRAL APPRAISAL DISTRICT

ownership changes, the land’s eligibility ends or

the chief appraiser requires a new applicaon.

By law, landowners must nofy the appraisal

district in wring before May 1 if the agricultural

use changes or the land’s eligibility for special

valuaon ends. If not, the chief appraiser must

impose a penalty for failure to nofy.

When is the deadline for ling

applicaons?

The deadline for ling applicaons is before May

1, meaning the applicaon must be postmarked

April 30 or led no later than midnight April 30.

The chief appraiser may extend the deadline if

the property owner makes the request in wring

for good cause, but not for more than 60 days.

How is producvity value calculated?

Producvity value is based on net income (that

an owner using ordinary prudence would earn

over the ve-year period two years prior to

the appraisal year) divided by a cap rate. For

example, the ve years used as the basis for

2021 producvity values were 2015 to 2019.

Appraisers determine net-to-land value using a

cash or share lease method, or other typical and

prudent arrangement, less typical landowner

expenses.

Cash leases are an agreement between a

landowner and tenant for a xed cash payment

for a set me period, and are common on both

cropland and pastureland.

On cropland share leases, the landowner pays

a share of producon expenses and receives a

share of gross receipts.

What is a rollback tax on 1-d-1 land?

When the landowner diverts the property to

a nonagricultural use, it triggers a rollback tax.

Land that connues in agricultural use aer it

no longer qualies will receive market value,

but not the rollback tax.

The rollback tax equals the dierence between

the taxes actually imposed in the three years

preceding the change in use and the taxes that

would have been imposed on the property’s

market value (recapture period).

How do I qualify for Wildlife

Management Use?

To qualify for agricultural appraisal under the

wildlife management use, land must rst qualify

for agricultural appraisal under Tax Code Chapter

23, Subchapter D, at the me a conversion can

then be made to wildlife management use.

The second requirement for qualied wildlife

management use is that the land must be used

to propagate a sustaining breeding, migrang or

wintering populaon of indigenous wild animals.

Land may qualify for wildlife management use

if it is instrumental in supporng a sustaining

breeding, migrang or wintering populaon. A

group of animals need not permanently live on

the land, provided they regularly migrate across

it or seasonally live there.

Under the law, an owner must perform at least

three of seven listed wildlife management

acvies on the land. An owner may qualify by

doing more than three, but may not engage

in fewer than three of the acvies.

These acvies are explained in detail in Part

Two of this booklet, but a short summary of each

management acvity listed in the law appears

below.

•Habitat Control (Habitat Management)

•Erosion Control

•Predator Control (Predator Management)

•Providing Supplemental Supplies of Water

•Providing Supplemental Supplies of Food

•Providing Shelter

•Making Census Counts to Determine Populaon

GRAYSON CENTRAL APPRAISAL DISTRICT

BUSINESS PERSONAL PROPERTY &BUSINESS PERSONAL PROPERTY &

RENDITION FILINGRENDITION FILING

Most people know that property tax applies to real property. However,

some people may not be aware that property tax also applies to personal

property unless specically exempt by law.

Real and personal property are dened

dierently. The characterisc that disnguishes

personal property from real property is mobility.

Personal property tax rates are the same as

those for real property.

In general, real property includes land,

improvements to land, structures, and certain

equipment axed to structures.

Per Secon 22.01(a) of the Texas Property Tax

Code, taxable personal property includes assets

used for the producon of income, such as

inventories, machinery, equipment, vehicles,

furniture and supplies used in the business.

Rendions are required annually to be led by

business owners to report all taxable personal

property located in the county as of January 1

of the current year. As a courtesy, the Appraisal

District mails a rendion form each year.

If not received, one can be obtained

from: www.graysonappraisal.org/forms/ or

comptroller.texas.gov (Form 50-144). The

completed form is due no later than April

15TH. Owners can render either a “good faith

esmate of market value” or a list of business

assets, with each asset acquision cost and

year acquired, or both. The chief appraiser can

require documentaon to support a good faith

esmate of market value.

A detailed list of assets with cost and year

acquired can be used as documentaon.

The appraiser determines the value for

assessment purposes based on this informaon,

as well as on observaons made during on-

site inspecons of the business. If a business

owner neglects to le an annual rendion

with the Appraisal District, accepted appraisal

procedures will be ulized to place a value on

the property. Failure to render, or submission of

a late rendion without a wrien ling extension

request will result in a penalty equal to 10% of

the total taxes due.

Filing a report with the intent to commit fraud

or evade taxes will result in a penalty equal to

50% of the total taxes due.

What happens when a chief appraiser

denies an applicaon?

The burden of proving land’s agricultural

qualicaons rests on the applicant. If the

chief appraiser denies an applicaon, he or she

must nofy the applicant in wring not later

than the h day aer the determinaon by

cered mail. The wrien noce must state

and fully explain each reason for the denial. The

landowner can le a protest of the denial with

the appraisal review board.

GRAYSON CENTRAL APPRAISAL DISTRICT

If a detailed list of assets is rendered, the

rendion should:

•Idenfy each taxable category. For example,

oce furniture and equipment must be

separately idened as computers, desks,

facsimile machines, copiers, etc., and include

the year in which each item was acquired.

•Include the total purchase cost of each item.

The total purchase cost of an item includes

all costs associated with making the property

operaonal.

For example, installaon, freight, and

engineering charges are costs that may be

incurred while placing property into operaon.

The value of any trade-in is to be included as

part of the total purchase cost.

•Include all supplies on hand as of January 1.

This includes oce, retail, and manufacturing

supplies (computer paper, cash register tapes,

shipping cartons, etc).

•Include the cost of inventory on hand as of

January 1. The total cost of inventory is the

amount the business owner paid to acquire the

goods, including freight and handling expenses,

minus any discounts or returns.

The property owner must complete, sign and

return the rendion form to the Appraisal

District no later than April 15th, unless a wrien

extension request has been approved.

PROTEST & APPRAISAL REVIEW PROTEST & APPRAISAL REVIEW

BOARD HEARINGSBOARD HEARINGS

How to Protest Property Value?

Appraisal districts must send required noces

and appraisal value annually.

The noce will also include the date and place the

appraisal review board (ARB) will begin hearing

protests and an explanaon of the availability

and purpose of an informal conference with

the appraisal district to resolve your concerns

before your ARB hearing.

If you are dissased with your appraised

value or if errors exist in the appraisal records

regarding your property, you should le a Noce

of Protest with the ARB.

The fastest and potenally most eecve way

to le a protest is through the online portal. The

owner and appraiser will communicate one-to-

one to exchange informaon before advancing

to a formal hearing.

Contact your local appraisal district for more

details on ling a protest electronically.

What Can Be Protested?

You may protest the value on your property in

the following situaons:

A) the value the appraisal district placed on

your property is too high and/or your property

is unequally appraised;

B) the appraisal district denied a special

appraisal, such as open-space land, or incorrectly

denied or modied your exempon applicaon;

the appraisal district failed to provide you with

required noces; or other maers prescribed

by Tax Code Secon 41.41(a). The Noce of

Protest may be led using the model form on

the Comptroller’s website: comptroller.texas.

gov/forms/50-132.pdf. The noce need not be

on this form. Your noce of protest is sucient

GRAYSON CENTRAL APPRAISAL DISTRICT

if it idenes:

•the protesng person claiming an ownership

interest in the property,

•the property that is the subject of the protest,

and

•dissasfacon with a determinaon of the

appraisal district.

You may request the ARB to schedule hearings

on protests to be held consecuvely concern¬ing

up to 20 designated properes on the same day.

You may use a special noce on the Comptroller’s

website: comptroller.texas.gov/ forms/50-131.

pdf.

How to Complete the Protest Form?

If using the protest form, these ps will help

ensure that you can present your evidence and

preserve your appeal rights. You should pay

parcular aenon to the reason for protest

secon of the form.

What you check as the reason for the protest

inuences the type of evidence you may present

at your hearing. Your next level appeal opons

aer the ARB determinaon are inuenced by

what you protest.

In the case of a typical residenal property,

checking for incorrect appraised value and/or

unequal appraisal will allow you to present the

widest types of evidence and preserve your full

appeal rights.

How to Resolve Concerns Informally?

Appraisal districts will informally meet with you

and try to resolve your objecons prior to your

ARB hearing. You must request the informal

conference with the appraisal district on either

your Noce of Protest form or in wring before

your scheduled hearing date.

What is an ARB?

The ARB is an independent, imparal group of

cizens authorized to resolve disputes between

taxpayers and the appraisal district. It is not

controlled by the appraisal district. The local

administrave district judge, or the judge’s

designee, appoints ARB members, including

special panel ARB members to hear complex

property protests. ARB members cannot discuss

your case with anyone outside of the hearing.

Protest hearings, however, are open to the public,

and anyone can sit in and listen to the case. A

closed hearing is allowed on the joint moon of

the property owner and chief appraiser if either

intends to disclose proprietary or condenal

informaon at the hearing.

When are Protests Filed?

You must le your Noce of Protest with the

ARB no later than May 15 or 30 days aer the

appraisal district mailed the Noce of Appraised

Value, whichever is later. You may request

an evening or Saturday hearing. The ARB will

nofy you at least 15 days in advance of the

date, me, and place of your hearing. Under

certain circumstances, you may be entled to a

postponement of the hearing to a later date.

The ARB begins hearings around May 15 and

generally completes them by July 20. Start and

end dates can vary from appraisal district to

appraisal district.

At least 14 days before your protest hearing, the

appraisal district will mail a copy of a pamphlet;

a copy of the adopted ARB procedures; and

a statement that you may request a copy of

the data, schedules, formulas and any other

informaon the chief appraiser will introduce at

your hearing.

What will be the deadline for ling a

protest?

Per the Texas Property Tax Code, not later than

May 15th or the 30th day aer the date of the

noce.

A property owner or owner’s agent who fails

to appear at the hearing is entled to a new

hearing if the property owner or owner’s agent

GRAYSON CENTRAL APPRAISAL DISTRICT

le, not later than the fourth day aer the date

the hearing occurred, a wrien statement with

the ARB showing good cause, as dened in

Tax Code Secon 41.45(e-2), for the failure to

appear and requesng a new hearing.

The postponement request must contain the

mailing address and email address of the

person requesng the postponement. The

ARB must respond in wring or by email to the

postponement request not later than the 7th

day aer the date of receipt of the request.

The ARB must postpone a hearing to a later date

if:

(1)the property owner or the owner’s agent

is also scheduled to appear at an ARB protest

hearing in another appraisal district;

(2)the other scheduled ARB protest hearing is

scheduled to occur on the same date as the

hearing set by this ARB;

(3)the hearing noce delivered to the property

owner or the owner’s agent by the other ARB

bears an earlier postmark than the hearing

noce delivered by this ARB or, if the postmark

date is idencal, the property owner or agent

has not requested a postponement of the other

hearing; and

(4)the property owner or the owner’s agent

includes with the postponement request a copy

of the hearing noce delivered to the property

owner or the owner’s agent by the other ARB.

GOOD CAUSE DOES NOT INCLUDE VACATIONS

OR BUSINESS TRIPS

Why is the assessed value on my Noce

of Appraised Value important?

Your property’s “assessed” value is not the

same as its “market” value. The market value of

your property may increase or decrease by any

amount year-to-year. If you have a residenal

homestead exempon on your property, the

increase in your assessed value is limited from

year-to-year to 10% so long as changes have not

been made that add “new value” (such as an

“addion”).

When I protest my property am I

protesng the market value or the

assessed value?

Per the Texas Property Tax Code “market value”

is the only value permied to be protested,

through the Appraisal District. The assessed

value is a statutory calculaon based on the

previous year’s assessed value and cannot be

protested.

I protested last year: Why did my value

change?

Each year stands alone. As of each January 1st,

GCAD is assigned with assessing and reporng

each year’s market condions.

Evidence Is Required

Before or immediately aer an ARB hearing

begins, the appraisal district and the property

owner or the owner’s agent shall each provide

the other party with a copy of the materials

the person intends to submit to the ARB for

consideraon at the hearing. One set of these

materials should also be provided for the ARB

as evidence. The ARB’s set of material should

be presented at the me of registraon for

scanning. The ARB is required to retain a record

of all evidence oered or submied.

The documents shall be produced in either

paper or electronic form. For security purposes,

the electronic les produced shall be capable

of being scanned or reviewed for the presence

of any malicious soware or computer viruses

before acceptance by or exposure to the CAD’s

computer system.

GRAYSON CENTRAL APPRAISAL DISTRICT

Electronic le format types and

Audiovisual requirements.

• The ARB will accept evidence on USB ash

drive, CD/DVD or uploaded through the online

portal;

• Electronic evidence must be submied in

the following le types: PDF, MS Oce (Word/

Excel); or image types: JPEG, PNG, TIFF;

Mulple les may be submied however the

total combined size must not exceed 20MB per

property;

• The ARB will not accept evidence on SD

memory cards or any other type of memory

cards, cameras, video cameras, phones,

computers, tablets, or any other medium that

cannot be retained for the record, this evidence

can be uploaded through the website

PLEASE NOTE:

•The ARB does not have the ability to view or

listen to audio and/or video les, NO MOV;

•Property owners and their agents may not

access the appraisal district oce’s network

or internet connecon nor any of the appraisal

district’s oce’s technology or equipment other

than that made available and described in these

procedures.

Prohibion of Consideraon of

Informaon Not Provided at the ARB

Hearing

In a protest hearing, the ARB will not consider

any appraisal district informaon on a protest

that was not presented to the ARB during the

protest hearing. In order for any appraisal

district record (i.e., appraisal roll history,

appraisal cards) to be considered by the ARB, it

must be presented as evidence by or on behalf

of a party (e.g. chief appraiser, appraisal district

representave, property owner, agent, or

witness) at the protest hearing.

Exclusion of Evidence Required by Tax

Code Secon 41.67(d)

If it is established during a protest hearing that

informaon was previously requested under

Tax Code Secon 41.461 by the protesng party

and that the informaon was not delivered to

the protesng party at least 14 days before the

scheduled or postponed hearing, the requested

informaon is not made available may not be

used or oered in any form as evidence under

Tax Code Secon 41.67(d) only if the evidence

presented at the hearing establishes that:

• the informaon sought to be excluded as

evidence was not delivered at least 14 days

before the hearing, and

• the informaon sought to be excluded as

evidence was previously requested by the

protesng party. The appraisal district may,

however, use evidence that was provided in

advance to rebut the protesng party’s evidence.

Late Protest Filing Opons

Late appeals to the Appraisal Review Board

can be found in secons 25 and 41 of the Texas

Property Tax Code. You may le any of these late

protest appeals with the Appraisal Review Board

and you must provide evidence that supports

your appeal. You can nd out more informaon

on the late appeals process by vising the

comptroller’s website at comptroller.texas.gov/

taxes/property-tax/protests.

41.411 – Failure to receive noce

You may protest the failure to receive a noce

that the appraisal district or ARB was required

to send you. You must le this protest before

the delinquency date and you must not allow

your taxes to go delinquent.

GRAYSON CENTRAL APPRAISAL DISTRICT

25.25c (1,2,3) – Moon for Correcon of

Appraisal Roll

You may le a moon for the correcon of a

clerical error, mulple appraisals, and property

on the appraisal roll that should not have been

included, or an error of ownership. This type of

late hearing may include the current year and

the ve previous tax years.

25.25d (1) – Late Protest

•25.25(d)(1) Moon to Correct One-Fourth

Over-Appraisal Error of HOMESTEAD Property

You may le a moon for correcon that the

appraisal district appraised your homestead

property at least one-fourth higher than its

market value. You must le this moon before

the delinquency date and you must not allow

your taxes to go delinquent. You may not receive

a hearing if the property was subject to a board

order or you have signed an agreement with the

appraisal district or you have let the tax become

delinquent.

•25.25(d)(2) - Late Protest Moon to

Correct One-Third Over-Appraisal Error

of NON-RESIDENCE Homestead Property

You may le a moon for correcon that the

appraisal district appraised your non-residence

property at least one-third higher than its

market value. You must le this moon before

the delinquency date and you must not allow

your taxes to go delinquent.

You may not receive a hearing if the property

was subject to a board order or you have signed

an agreement with the appraisal district or you

have let the tax become delinquent.

PLEASE BE ADVISED THAT ALL APPRAISAL

REVIEW BOARD SCHEDULING IS CONDUCTED

IN BLOCKS.

•There will be several appointments scheduled

for the same me block.

•You may register for your hearing 30 minutes

prior to your scheduled me.

•Appointments will be taken on a rst-come,

rst-serve basis.

•If you have not designated an agent to

represent you before the ARB you are entled

to one postponement without showing cause.

Requests for rescheduling must be made prior

to your scheduled appointment me.

•A second request for rescheduling must be

submied in wring along with supporng

documentaon prior to your scheduled

appointment me. The Appraisal Review Board

is unable to reschedule hearings a second me

unless you have good cause including Acve

military duty, hospitalizaon, death in the

immediate family, or judicial service (jury duty).

NOTICE REGARDING REQUEST FOR

INFORMATION

Secon 41.461 (a) (2) of the TEXAS PROPERTY

TAX CODE states that a property owner or agent

may inspect and may obtain a copy of the data,

schedules, formulas, and all other informaon

the chief appraiser plans to introduce at the

hearing to establish any maer at issue. Should

you wish to obtain this informaon please

submit your request to

GRAYSON CENTRAL

APPRAISAL DISTRICT, 512 N TRAVIS ST., SHERMAN,

TX 75090

GRAYSON CENTRAL APPRAISAL DISTRICT

Phone: 903-893-9673

Fax: 903-892-3835

Web: www.graysonappraisal.org

Exempon Email: exempons@graysonappraisal.org

Rendions Email: rendions@graysonappraisal.org

Appointment of Agent Email: aoa@graysonappraisal.org

General Email: webmaster@graysonappraisal.org

512 N. Travis Street

Sherman, TX 75090

Monday - Friday

8:00 a.m. - 5:00 p.m.

Open to the Public

8:00 a.m. - 4:00 p.m.

CAPITOL APPRAISAL GROUP, INC

Phone: 512-346-5480

Fax: 512-346-5482

Web: www.cagi.com

Email: webmast[email protected]

9300 Research Blvd, Suite 100

Ausn, TX 78759

GRAYSON COUNTY TAX ASSESSOR COLLECTOR

Phone: 903-892-8297

Web: taxsearch.co.grayson.tx.us:8443

PO BOX 2107, Sherman, TX 75090

100 W Houston St.

Sherman, TX 75090

TEXAS DEPARTMENT OF HOUSING AND COMMUNITY AFFAIRS:

MANUFACTURED HOUSING DIVISION

Phone: 512-475-2200

Toll Free: 800-500-7074

Web: www.tdhca.state.tx.us/mh/index.htm

Email: processing@tdhca.state.tx.us

PO BOX 12489, Ausn, TX 78711

Twin Towers Oce Center,

1106 Clayton Lane, Suite 270W

Ausn, TX 78723

TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

Property Tax Phone: 800-252-9121

Web: comptroller.texas.gov

PO BOX 13528, Capital Staon, Ausn, TX 78711-3528

Lyndon B. Johnson State Oce Building

111 East 17th Street

Ausn, TX 78774

LINEBARGER GOGGAN BLAIR & SAMPSON

Phone: 903-893-4941

Web: www.lgbs.com

115 E. Lamar St.

Sherman, TX 75090

GRAYSON COUNTY CLERK’S OFFICE

Phone: 903-813-4200

Web: www.co.grayson.tx.us

100 W. Houston

Sherman, TX 75090

CONTACTS & RESOURCES

DOWNLOAD A FREE COPY

OF THIS BOOKLET HERE!

www.graysonappraisal.org

GRAYSON CENTRAL APPRAISAL DISTRICT