Tax Code Section 1.085(a-1) requires a tax official to deliver communications to a property owner or the property owner’s designated representative electronically if requested using this form. The election remains in effect until rescinded, in writing, by the property owner or the designated representative.
Tax Code Section 6.052 requires appraisal district board of directors to appoint a taxpayer liaison officer (TLO) in counties with populations of more than 120,000. The TLO serves at the pleasure of the appraisal district board of directors and is primarily responsible for providing assistance to taxpayers. The board of directors may appoint one or more deputy TLOs. The TLO or deputy TLO cannot be a chief appraiser or any other person who performs appraisal or legal services for the appraisal district for compensation.
Pursuant to Sec. 11.1825(r) of the Texas Property Tax Code, the Johnson County Appraisal District gives public notice of the capitalization rate utilized for the current tax year to appraise property receiving an exemption under this section. The 2025 Capitalization Rate for Low-Income Housing Property is 7%.
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.