Loving County Appraisal District

Loving County is the least populous county in the United States, with a recorded population of just 54 residents. Despite its size, property owners here are subject to the same Texas appraisal and protest process as anywhere else in the state, administered by the Loving County Appraisal District under Chief Appraiser Alicia McGehee.

Understanding Your Notice of Appraised Value

The protest process begins when the Loving County Appraisal District mails your Notice of Appraised Value. This notice states the district's assessed value of your property for the current tax year. Review it carefully — even in a sparsely populated county with limited comparable sales data, appraisal errors can occur, particularly for rural land, mineral interests, and agricultural properties that are common in this region.

Protest Deadline

You must file your protest by May 15 or within 30 days of the date your notice was mailed, whichever is later. Missing this deadline forfeits your right to challenge the appraisal for that tax year, so act promptly once your notice arrives.

How to File

Because Loving County Appraisal District does not offer an online filing portal, protests must be submitted directly to the district. Contact the office by phone at 432-377-2201 or visit the district's website at http://www.lovingcad.org for current instructions on submitting a written protest. Your protest must be in writing and clearly identify the property and the basis for your objection — whether that is an incorrect valuation, unequal appraisal compared to similar properties, or an error in property characteristics.

The Appraisal Review Board Hearing

Once your protest is filed, you will receive a scheduled hearing before the Appraisal Review Board (ARB). Prepare documentation to support your position. In a county this small, the pool of comparable sales is limited, so evidence such as a recent independent appraisal, cost estimates for repairs, or income data for income-producing property can carry significant weight.

After the Hearing

If you disagree with the ARB's determination, you retain the right to appeal further through binding arbitration, the State Office of Administrative Hearings, or district court. For most residential property owners, binding arbitration is the most practical next step given the cost and complexity of litigation.

Reach out to the Loving County Appraisal District at 432-377-2201 with any procedural questions before your deadline passes.

1. What is the deadline to protest my property tax appraisal in Loving County?

The protest deadline is May 15 of the tax year or 30 days after the date printed on your Notice of Appraised Value, whichever date falls later. If you do not file a written protest before that deadline, you lose the right to challenge the appraisal for that year. Because the Loving County Appraisal District does not offer online filing, it is important to contact the office at 432-377-2201 or check http://www.lovingcad.org well in advance to confirm the correct submission procedure.

2. How do I file a property tax protest in Loving County without an online portal?

Since the Loving County Appraisal District does not have an online filing system, protests must be submitted in writing directly to the district. Contact Chief Appraiser Alicia McGehee's office at 432-377-2201 to obtain the proper protest form and confirm delivery instructions — whether by mail, fax, or in-person submission. Keep a copy of everything you submit and, if mailing, use a method that provides delivery confirmation.

3. What homestead exemption is available to Loving County property owners?

Loving County property owners who occupy their home as a primary residence may qualify for a General Residence Homestead exemption of $140,000 or 20% of the appraised value, whichever is greater, applied against school district taxes. Additionally, homeowners who are age 65 or older, or who qualify as disabled persons, may receive an additional exemption of $200,000. Disabled veterans with a service-connected disability rating between 10% and 100% are eligible for a $5,000 exemption. To apply, contact the Loving County Appraisal District directly.

4. Why might property valuations in Loving County be particularly difficult to assess accurately?

Loving County's extraordinarily small population and remote location in far West Texas mean there are very few residential sales to use as comparable market data. The county's economy is heavily tied to oil and gas, and much of the land is rural or used for mineral production. This environment makes it more likely that the appraisal district's value estimates — particularly for undeveloped land or unique properties — may not reflect true market conditions, making a well-documented protest especially worthwhile.

Given Loving County's unique character — a tiny population, no online filing portal, and a landscape dominated by rural and mineral-producing properties — property owners need to be especially deliberate when preparing a protest.

Contact the District Early

Because there is no online submission option, your first step should be calling the Loving County Appraisal District at 432-377-2201 or visiting http://www.lovingcad.org to confirm exactly how and where to submit your written protest. Procedures can change, and getting this wrong could mean your protest is not accepted.

Document Everything in Writing

With no electronic filing trail, maintain your own records. Keep copies of your protest form, any supporting documents, and written confirmation of receipt. If submitting by mail, use certified mail with return receipt.

Gather the Right Evidence

In a county with minimal residential sales activity, standard comparable sales arguments may be difficult to build. Focus instead on evidence specific to your property: a recent independent appraisal, photographs documenting condition or damage, repair cost estimates, or income and expense data if the property generates revenue. For agricultural land, documentation supporting a productivity value claim under the 1-d-1 open space designation can be particularly valuable.

Know Your Exemptions

Before protesting, confirm that all applicable exemptions are already on file. The General Residence Homestead exemption, Over-65 and Disabled Person exemptions, and Disabled Veteran exemption can each meaningfully reduce your taxable value. If any are missing from your account, contact Chief Appraiser Alicia McGehee's office to apply — this is separate from the protest process but directly affects your tax bill.

Meet the Deadline Without Exception

The May 15 or 30-days-after-notice deadline is firm. In a small district with limited staff, do not assume flexibility. File early, confirm receipt, and treat the deadline as non-negotiable.