Do you own property in Lampasas County? Have you owned it for at least two years? Is it eligible for a homestead exemption? Has your homestead exemption been removed and you were unaware of it? Maybe you haven't even applied yet. Well guess what? You can apply late under section 11.431 of the Texas Property tax code. However, if you do apply late or have already applied late, then you are being impacted by the chief appraiser's decision of the Lampasas County Appraisal District (Lampasas CAD). It is my opinion that there may be thousands of dollars owed to Lampasas County property owners that have applied late for a homestead exemption.

I know a teacher that has served this community for over 18 years that has also been impacted by this decision. She became aware last year that her homestead exemption was removed by Lampasas CAD. Because of this, coupled with the past several years of rising property values, her appraised and assessed values in Lampasas County have risen over 75%. A homestead exemption caps the assessed value of a property at a 10% increase per year. This 10% cap sure would have been nice given the fact that property values have almost doubled during the past few years. Not to worry, she became aware of the tax code above that allows her to apply late and be retroactive for two years. This was great news! Or so she thought...

She applied for the late homestead exemption in 2022 and it was applied retroactively back to 2020. Excellent, she thought, "Now I can get the 10% cap applied for the past few years." After receiving a refund significantly less than expected, she looked to see if the homestead had been applied correctly for the years 2020, 2021, and 2022 only to discover the homestead had been applied for all those years, but the assessed value for each of those years had not been capped at 10%. This resulted in over $2000 still owed to her in overpaid taxes.

Section 23.23 Subsection (c) of the Texas property tax code states that the 10% cap becomes effective on January 1 after the first year a property owner qualifies the property for a homestead exemption. In this case she qualified the property for exemption in 2020. Shouldn't the 10% cap then start on January 1, 2021 as the code states above? To answer that question, the Lampasas CAD chief appraiser was contacted. She informed me that the appraisal district does not apply the 10% cap retroactively.

I questioned this decision based on what I read in the tax code and contacted the Texas Comptroller's office. I asked them if a property owner filed late for a homestead exemption in 2022 and it was applied back to 2020, then should the 10% cap be applied starting on January 1, 2021. The comptroller's office confirmed that it should start on that date. I was curious if other counties were applying the 10% cap retroactively as stated by the comptroller's office. As a result, I contacted all of our surrounding counties including Burnet, San Saba, Mills, Coryell, Williamson, and Travis and asked them the same question I asked the comptroller's office. Every single appraisal district I talked to in those counties confirmed that the 10% cap would start on January 1, 2021.

Why is the Lampasas CAD chief appraiser not doing the same? To help me answer this question, I submitted a letter addressed to each board member stating my concerns. Additionally, I attended a board meeting and addressed the board directly. I was appalled by what I learned at the meeting. The legal counsel present informed me that each county appraisal district can decide on whether or not the 10% cap should be applied retroactively. Furthermore, they said the decision is made by the chief appraiser of each county.

If what the legal team was telling me is accurate, then why do we have a chief appraiser that chooses not to apply this 10% cap retroactively when all of the surrounding counties are applying it? I appreciate the board for allowing me more than ample time to address this topic with them. I believe the board cares and wants to ensure that all taxpayers are treated fairly. I am glad they were able to hear what our chief appraiser's stance is on this topic. My question now is will it be rectified?

If you disagree with the chief appraiser's decision and are a current Lampasas County voter, then you are encouraged to sign this petition asking the board to remove and replace the Lampasas CAD chief appraiser.