Polk County Appraisal District
Polk County Appraisal District
Contact Information
Polk County Appraisal District
114 Matthews St., Livingston, TX 77351-3425
936-327-2545
- Monday8:00 AM – 12:00 PM, 1:00 – 5:00 PM
- Tuesday8:00 AM – 12:00 PM, 1:00 – 5:00 PM
- Wednesday8:00 AM – 12:00 PM, 1:00 – 5:00 PM
- Thursday8:00 AM – 12:00 PM, 1:00 – 5:00 PM
- Friday8:00 AM – 12:00 PM, 1:00 – 5:00 PM
- SaturdayClosed
- SundayClosed
Chad Hill
Available Exemptions
General Residence Homestead
50-114$140,000/ 20% of value
School district: $140,000 off appraised value (Prop 13, Nov 2025). County/city: up to 20% of appraised value (minimum $5,000). Must be primary residence as of January 1. File by April 30.
Download Application Form ↗Over-65 / Disabled Person
50-114$200,000
Additional $60,000 school district exemption on top of the $140,000 general homestead (Prop 11, Nov 2025). Combined school exemption: $200,000. Tax ceiling freeze: school taxes frozen at the amount due the year you qualify. County/city may offer optional additional exemptions of at least $3,000.
Download Application Form ↗Disabled Veteran (10-100%)
50-135$5,000
Tiered by VA disability rating: 10-29% = $5,000, 30-49% = $7,500, 50-69% = $10,000, 70-99% = $12,000, 100% = total exemption on homestead. Amount shown is the minimum (10-29%) tier. Veterans 65+ with 10%+ rating qualify for $12,000.
Download Application Form ↗Surviving Spouse of Disabled Veteran
50-135Carries forward the deceased veteran's exemption amount. Surviving spouse of a 100% disabled veteran receives total exemption on homestead. Must not have remarried. Applies to the homestead the couple shared.
Download Application Form ↗Agricultural / Open Space (1-d-1)
50-129Land appraised at agricultural productivity value instead of market value, typically 90-95% reduction. Must have agricultural use for 5 of the last 7 years. Rollback tax applies (5 years of tax difference plus 7% interest) if agricultural use ceases. File by April 30.
Download Application Form ↗How to Protest Your Property Taxes in Polk County, Texas
If you believe the Polk County Appraisal District has overvalued your property, you have the right to protest that assessment. Understanding the process and acting within the required timeframe is essential to a successful outcome.
Know Your Deadline
The protest deadline in Polk County is May 15, or 30 days after the date your appraisal notice is mailed — whichever is later. Missing this window forfeits your right to protest for that tax year, so mark the date on your notice immediately upon receipt.
File a Notice of Protest
To initiate a protest, you must file a Notice of Protest (Form 50-132) with the Polk County Appraisal District. The CAD is located in Livingston and can be reached by phone at 936-327-2174 or through their website at http://www.polkcad.org/. As of the current data available, there is no online filing portal for Polk County, so property owners should plan to submit their protest by mail or in person.
Gather Your Evidence
Before your Appraisal Review Board (ARB) hearing, build a case around documented evidence. Useful materials include recent sales of comparable properties in your neighborhood, a licensed appraisal, photographs showing property condition or damage, and any factual errors in the appraisal district's records — such as incorrect square footage, lot size, or property features.
Attend Your ARB Hearing
Once your protest is filed, the ARB will schedule a hearing. You'll present your evidence to a panel of independent reviewers who are separate from the appraisal district. Be concise, factual, and prepared to walk through your comparables clearly.
Informal Review Option
Before a formal ARB hearing, the Polk County Appraisal District may offer an informal review with a staff appraiser. This is an opportunity to resolve the dispute without a formal hearing, and many protests are settled at this stage. Contact the CAD directly at 936-327-2174 to ask about this option when you file.
If You Disagree With the ARB Decision
If the ARB ruling does not resolve the dispute to your satisfaction, you may appeal to district court or pursue binding arbitration, depending on the value of the property in question.
Polk County, Texas Property Tax FAQ
1. What is the protest deadline for Polk County property taxes?
The deadline to file a property tax protest with the Polk County Appraisal District is May 15, or 30 days after the date printed on your appraisal notice — whichever date falls later. If your notice arrives late in the season, the 30-day rule gives you additional time, but you must act promptly once the notice is in hand. Late filings are generally not accepted, and there are very limited exceptions.
2. How do I file a protest with the Polk County Appraisal District?
Because Polk County does not currently offer an online filing portal, protests must be submitted by mail or delivered in person to the Polk County Appraisal District. You can reach the CAD at 936-327-2174 or visit their website at http://www.polkcad.org/ for current mailing address and office hours. Use Form 50-132 (Notice of Protest) and be sure to retain a copy and any proof of delivery for your records.
3. What homestead exemption is available in Polk County?
Polk County property owners who occupy their home as a primary residence may qualify for a General Residence Homestead exemption. The current exemption offers either $140,000 off the appraised value or 20% — whichever provides the greater benefit. This exemption reduces your taxable value and can meaningfully lower your annual tax bill. To apply, file Form 50-114 with the Polk County Appraisal District. You must own and occupy the property as your principal residence as of January 1 of the tax year.
4. What additional exemptions are available for older or disabled residents in Polk County?
Polk County offers a $200,000 exemption for homeowners who are age 65 or older or who qualify as disabled persons under the applicable state definition. This exemption stacks on top of the general homestead exemption, providing substantial relief for eligible residents. Disabled veterans with a service-connected rating between 10% and 100% may also qualify for an additional $5,000 exemption. Contact the Polk County Appraisal District at 936-327-2174 to confirm current eligibility requirements and to obtain the appropriate application forms.
Tips for Filing Your Polk County, Texas Property Tax Protest
Filing a property tax protest in Polk County requires preparation and attention to detail. These practical tips will help you approach the process with confidence.
Act as soon as your notice arrives. The protest window opens the moment your appraisal notice is mailed. Do not wait until close to May 15 to review your notice. If you spot a problem, contact the Polk County Appraisal District at 936-327-2174 right away to understand your options and confirm the exact deadline that applies to your notice.
Submit in writing and keep records. Since Polk County does not offer an online filing portal, mail or hand-deliver your protest form. If mailing, use certified mail with return receipt so you have documented proof of timely submission. Keep a copy of everything you send.
Review your property record card first. Before building your case, pull your property's record from http://www.polkcad.org/ and check for factual errors — wrong square footage, incorrect number of bathrooms, or features listed that your property does not have. Correcting a factual error is often the fastest path to a lower value.
Compile comparable sales data. Look for recent sales of similar homes in your area — ideally within the same neighborhood and sold within the past 12 months. The closer the comparison, the stronger your argument. Focus on properties with similar size, age, and condition.
Request an informal review. Before your formal ARB hearing, ask the CAD if an informal appraiser review is available. Many disputes are resolved at this stage without the need for a full hearing, saving time for both parties.
Be specific and factual at your hearing. The ARB responds to documented evidence, not general frustration with taxes. Bring printed comparables, photographs, and any supporting documents organized and ready to reference quickly.
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