PROPERTY TAXES IN SMITH COUNTY

Texas does not have a State Income Tax so we rely upon property taxes and sales tax to run our government and schools. Our assessed property values are based upon full fair market value of the property. Taxes and exemptions vary by taxing unit. I have created the following table to show you the various taxing units in Smith County and their tax rates for the 2006 and the 2007 tax year. Please know that there are areas where you can be inside the Tyler City limits and be in Whitehouse Independent School District or Chapel Hill Independent School District.

SMITH COUNTY APPAISAL DISTRICT
TAX RATES
(per each $100 of value)

JURISDICTIONS	2006 ADOPTED RATE	2007 ADOPTED RATE
COUNTY
Smith County	0.268275	0.288940
CITIES
Arp City	0.477559	0.544496
Bullard City	0.415580	0.482455
Lindale City	0.511220	0.502600
Troup City	0.730629	0.718018
Tyler City	0.223657	0.199000
Whitehouse City	0.633311	0.599999
Winona City	0.336873	0.333843
SCHOOL DISTRICTS
Arp ISD	1.555000	1.242000
Bullard ISD	1.487000	1.470000
Chapel Hill ISD	1.480000	1.240000
Lindale ISD	1.593000	1.215000
Tyler ISD	1.488000	1.215000
Whitehouse ISD	1.445000	1.200000
Winona ISD	1.437910	1.111520
SPECIAL DISTRICTS
Emerald Bay MUD	0.220000	0.210000
Smith County Water Dist	0.272900	0.306800
Emergency Serv Dist #1	0.050000	0.050000
Emergency Serv Dist #2	N/A	0.085000
Tyler Junior College	0.127200	0.127169

HOMESTEAD EXEMPTIONS OFFERED BY TAXING UNITS

TAXING UNIT	PERCENT	REGULAR	OVER 65	DISABILITY
Arp City		None	3,000	None
Arp ISD	20% Plus	15,000	10,000	10,000
Bullard City		None	3,000	None
Bullard ISD		15,000	10,000	15,000
Chapel Hill ISD		15,000	10,000	15,000
Emerald Bay M.U.D.		None	None	None
Lindale City		None	3,500	None
Lindale ISD		15,000	10,000	10,000
Smith County		None	25,000	None
Smith County Fire District		None	None	None
Smith County Water District		None	5,000	None
Troup City		None	5,000	None
Tyler City	10% or no <	5,000	6,000	None
Tyler ISD		15,000	10,000	10,000
Tyler Junior College		None	20,000	10,000
Whitehouse City		None	3,000	None
Whitehouse ISD		15,000	10,000	10,000
Winona City		None	None	None
Winona ISD		15,000	10,000	10,000

Disability exemption requires a new letter each year from the Social Security Administration or other Retirement System or Doctor.

Veterans with a service connected disability are eligible for property tax exemptions based on the veteran's percentage of service connected disability. The exemption ranges from a $5,000 to a $12,000 deduction from the veteran's property value.

The surviving spouse and minor children of a member of the armed services who dies while on active duty will receive a $5,000 exemption.