Property tax collection, start to finish (DRAFT – not published)

In short

Three different groups handle your property tax. The appraisal district sets your value. Each local government (county, city, school district and others) sets its own rate. The county tax office sends one combined bill and collects the money for them. Bills go out in the fall and are due by Jan 31.

The 30-second version

• Jan 1: Your property’s value is set as of this date by the Williamson Central Appraisal District (WCAD).¹
• Spring: WCAD mails value notices. You can protest. See how to protest your appraisal.
• Late summer: Each taxing unit adopts a budget and a tax rate.²
• Around Oct 1: The county tax office mails the bill. It covers most units on one page.¹
• Jan 31: Last day to pay without penalty. On Feb 1, penalty and interest start.³¹

Who does what

Who	What they do	What they do NOT do
Appraisal district (WCAD)	Sets values. Approves exemptions.14	Does not set rates or collect taxes.
Taxing units (county, cities, school districts, MUDs, ESDs, others)	Set budgets and tax rates.1	Do not set your value.
County Tax Assessor-Collector	Figures each bill, mails it, takes payments, sends the money to each unit. Also posts the rate math.1	Does not set your value or any unit’s rate (other than doing the math for them).

Not every unit uses the county to collect. The state guide says many units contract with the county tax office, but some collect on their own or through the appraisal district.¹ Check your bill to see who collects for each line.

How rates are limited (the 2019 law)

Since 2020, most cities and counties need voter approval to raise about 3.5% more operating money than last year.² The full story: property tax rate limits sb2 history.

Step by step, in more detail

1. Value. WCAD sends the estimated taxable value to each unit by about late April, and a certified value later.²
2. Exemptions. WCAD decides who gets exemptions. See property tax exemptions.⁴
3. Rates. Each unit posts its no-new-revenue and voter-approval rates, holds hearings and votes.²
4. Bills. The tax office applies each rate to each property and mails one bill.¹
5. Payment. You pay the tax office by Jan 31. See paying property taxes and deadlines.³
6. Late taxes. Unpaid tax gets penalty and interest from Feb 1. Long-unpaid tax can lead to a lawsuit and, in the end, a sale. That page explains the steps.⁵

The other side (counterweight)

• What the 3.5% line does. Most cities and counties need voter approval to raise more than 3.5% extra for operations.² This page does not judge whether that line is too tight or too loose.
• Both sides agree on one point: a lower rate does not always mean a lower bill. If your value goes up, your bill can still rise. See how your property tax bill works.

Questions to ask

• Which taxing units collect their own taxes, by the tax office’s list?
• Where does the tax office post its collection contracts?

Changes to this page

• Nov. 2, 2026: Added questions to ask.
• Nov. 2, 2026: We replaced two unsourced views about the voter-approval limit with a sourced description.

What you can do next

• Look up your bill and see which units are on it at the county tax site (tax.wilcotx.gov).
• Watch for rate hearings in August and September. They are open to the public.
• If your value looks wrong, protest by the deadline on your value notice.

What we still don’t know

• We have not listed which units in the county collect on their own. That needs the tax office’s list of contracts.

Footnotes

1. Texas Comptroller, “Property Tax Basics” (who appraises, who sets rates, collection by the county assessor-collector, Jan 31 deadline, Feb 1 penalties). https://comptroller.texas.gov/taxes/property-tax/basics.php (saved copy, retrieved Nov 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

2. Texas Comptroller, “Truth-in-Taxation” (no-new-revenue and voter-approval rates; 3.5% extra for operations for most units). https://comptroller.texas.gov/taxes/property-tax/truth-in-taxation/ (saved copy, retrieved Nov 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵

3. Texas Tax Code ch. 31, §§31.02 (due on receipt; late if not paid before Feb 1), 31.031 (quarter payments for 65+, disabled and disabled veterans), 31.07 (partial payments). https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm ↩ ↩²

4. Texas Comptroller, “Property Tax Exemptions” (Tax Code §11.13(b), (c), (d), (n); apply to the appraisal district; general deadline before May 1). https://comptroller.texas.gov/taxes/property-tax/exemptions/ (saved copy, retrieved Nov 2026) ↩ ↩²

5. Texas Tax Code ch. 33, §§33.01 (penalty 6% the first month, plus 1% each month to 12% by July 1; interest 1% a month), 33.011 (waivers), 33.02 (homestead payment plans, 12–36 months), 33.06 (65+/disabled deferral, 5% interest), 33.07 (extra collection penalty for taxes still late on July 1), 33.41 (lawsuits), 33.48 (15% attorney fees in a suit), 33.53 (paying before the sale ends the lien), 33.54 (time limits to challenge a sale). https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm ↩