Property Tax Protest Form and Most Commonly Requested Property Tax Exemption Forms

• Notice of Protest
• Application for Agriculture Appraisal Exemption
• Application for Residential Homestead Exemption
• Tax Deferral Affidavit for Over-65 or Disabled Homeowner
• Application for Disabled Veterans or Survivors Exemption
• Exemption Application for Open-Space Land (Timber)
• General Real Estate Rendition of Taxable Property

1. All exemptions are to be filed at the Angelina County Appraisal District at the above address. Exemption forms need to be filed before May 1st.
2. Taxes are due upon receipt of statement. Statements are mailed by October 1st. EVERY year and are due BY January 31st. EVERY year. If you do not have your tax statement by the middle of October, call our office. If you mail a check for payment of your taxes, please be sure to have the envelope postmarked January 31st. or before. If you mail late in the day on January 31st., the Post Office may postmark your envelope February 1st. and you will be charged penalty and interest for a late payment. Always be sure to write your account numbers or owner I. D. numbers on your check. We also accept Visa or Mastercard and can do so in person or over the telephone.
3. Pay by January 31st. to avoid incurring penalty and interest charges. The tax collector does not have legal authority to forgive or waive any penalty or interest charge on an unpaid tax.
4. Payment of someone else's property tax does not give you any legal right to the property. Property has to be purchased through the legal channels in order to obtain property ownership. Our Tax Attorney Firm is Linebarger, Goggan, Blair & Sampson, LLP, and usually holds four tax sales per year. The properties to be sold in the sale are listed in the Lufkin Daily News for two weeks prior to the sale. Lists of the properties are also available in our office and at the tax attorney's office. Their phone number is 936-639-5040.
5. State law automatically places a tax lien on property on January 1st. of each year to ensure that taxes are paid. The person who owned the property on January 1st. of the tax year is personally liable for the tax, even if he/she sold the property during the year. However, taxes do follow the property when it's real estate and it's best not to purchase property without making sure all property tax is paid first.
6. If your taxes should be paid by a mortgage company and you have received the statement, write your loan number on the statement and mail it to your mortgage company to pay. On the other hand, if you recently paid off your mortgage and refinanced, your old mortgage company might still request your statement until they get their records changed. If you have not received your statement by the middle of October, contact our office.
7. Failure to receive a tax bill does not affect the validity of the tax, penalty, or interest, the due date, the existence of a tax lien or any procedure instituted to collect a tax (sec.31.01 (g), Texas Property Tax Code). This means that even if you do not receive a tax notice, it's still due BY the due date and failure to receive the notice does NOT waive penalty, interest or attorney fees. Your responsibility as a taxpayer is to make sure you have tax statements on ALL the property you own and if you do not, you are to call us. Our responsibility by law is to mail tax statements to the last know owner at the last known address.
8. Taxes become delinquent on February 1. Penalty is imposed at the statutory rate of 6% on penalty on the 1st. day of the delinquency month, and will increase 1% on the 1st. day each month thereafter, reaching 12% maximum on July 1st. Interest is imposed at the statutory rate of 1% on the 1st. day of delinquency, and will increase 1% each month thereafter **See the Delinquent Tax Penalty & Interest Schedule below**
9. Partial payments are accepted; however, any remaining amount not paid by January 31st. will begin to accrue penalty and interest. Everyone is invited to divide their tax amount by four and pay 1/4 in each of the months of October, November, December and January.
10. No deeds are filed in the tax office. All deeds must be filed in the County Clerk's Office and all property rendered for taxation at the Appraisal District. We have limited legal descriptions and field notes and surveys are usually filed at the County Clerk's Office. Also, all liens other than property tax liens are filed at the County Clerk's Office.
11. We are able to set up installment agreements for delinquent tax due. We only require the first installment in order to set up the agreement UNLESS;

• There is a lawsuit against the property;
• The property is scheduled to be sold in the upcoming tax sale;
• There was a prior installment agreement that was defaulted upon.

12. Once a lawsuit is filed for delinquent taxes, extra costs are incurred by the property owner. In addition to the tax due, court costs, abstract fees, sheriff's costs and advertising costs may also be due, depending on how far the tax attorneys have taken the case.
13. Our office accepts advance payments toward the upcoming tax. These are called escrow payments. They are non-interest bearing payments that will be applied to your tax due after the tax statements are mailed and an additional bill will be issued for the difference between what was paid and what is due. If the account is overpaid, we will issue a refund letter for you to sign.
14. Taxpayers with an Over 65, Disabled Person or Disabled Veteran exemption o their homestead property (only) have the option to pay their taxes in 4 payments, due 60 days apart each, with no penalty or interest AS LONG AS ALL PAYMENTS ARE MADE TIMELY according to the payment schedule we provide. You can request the 4-Pay Plan in writing or verbally and must pay at least: 1/4 of the payment BY January 31, March 31, May 31 and July 31. If an installment is missed, the full 12% penalty is imposed and interest begins to accrue.
15. Mobile Home movers are now required by law to obtain a tax certificate in order to obtain a moving permit before moving a mobile home in, out, or through Texas. Mobile homes are taxable property and are to be taxed in the county in which they were located on January 1. If a mobile home is to be moved, all current and delinquent taxes must be paid, and depending on the time of year it is being moved, the upcoming tax amount must be estimated and collected. Only then will we issue a tax certificate that must be provided to TxDot for the moving permit. The current cost of a tax certificate is $10.00.