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Welcome Central Appraisal District of Johnson County

Central Appraisal District of Johnson County presents the information on this web site as a service to the public. We have tried to ensure that the information contained in this electronic document is accurate. Central Appraisal District of Johnson County makes no warranty or guarantee concerning the accuracy or reliability of the content at this site or at other sites to which we link. Assessing accuracy and reliability of information is the responsibility of the user. Central Appraisal District of Johnson County shall not be liable for errors contained herein or for any damages in connection with the use of the information contained herein.

Low Income Housing Cap

The Texas Property Tax Code (Sec. 11.1825 (r)) requires the appraisal district to give notice of the capitalization rate to be used in that year to appraise property receiving an exemption under this section. The Property Tax Code also requires property to be appraised at 100% market value. In keeping with that requirement, the capitalization rate that will be used to derive an estimate of market value for exempt low and moderate-income housing for tax year 2014 will be between 8.5% and 10.5%