County taxes are the portion of your property tax bill that funds county government operations—roads, courts, law enforcement, health services, elections, and general administration. While typically smaller than school district taxes, county taxes still represent a significant portion of your bill (often 15-25%).
Counties set their own tax rates annually during the budget process. Your county taxes are calculated by multiplying your taxable value (after any county-specific exemptions) by the county tax rate.
Unlike school districts, counties may offer different exemptions or exemption amounts. The over-65 tax ceiling does NOT apply to county taxes in Texas—only to school district taxes.
County taxes may be smaller than school taxes, but they still add up—and the same protest strategies apply.
Key differences from school taxes:
• Different exemption amounts may apply
• No tax ceiling for seniors (that's school-only)
• Rate set by county commissioners
• Funds different services
Your protest affects all taxing entities:
When you successfully reduce your assessed value, county taxes decrease along with school, city, and other taxes. A $50,000 value reduction at a 0.45% county rate saves $225/year in county taxes alone.
Stay informed:
County budget hearings are public. You can attend and voice opinions on spending and tax rates.
County taxes and services:
What county taxes fund:
• Sheriff and law enforcement
• County courts and justice system
• Road construction and maintenance
• Health and human services
• Elections administration
• Records and deed recording
• Emergency management
Tax bill example:
Taxable value: $400,000
County tax rate: 0.45%
County taxes: $1,800
County exemptions (vary by county):
• May offer optional homestead exemption
• Over-65 exemption amounts differ from schools
• Disabled veteran exemptions apply
• No tax ceiling (school benefit only)
Not always. While some exemptions (like homestead) apply to both, the amounts may differ. School districts offer a mandatory $100,000 homestead exemption; counties may offer optional exemptions of different amounts. Check your appraisal notice for the breakdown by entity.
The tax ceiling (frozen taxes) is a benefit specifically for school district taxes under Texas law. Counties and cities aren't required to offer this protection, though they may offer other senior exemptions. It's a legislative choice, not a universal rule.
No—you protest your assessed value, which affects all taxing entities proportionally. You can't target one entity's portion specifically. However, reducing your value reduces county taxes along with everything else. Exemptions may differ by entity, though.