Our mission is to provide accurate property assessments to facilitate the local funding for our county, schools, cities, and other districts that derive budgets and other operating expenses from local property values.
Welcome to Mills Central Appraisal District!
Welcome to the website of the Mills Central Appraisal District. Within this site, you will find general information about the District and the ad valorem property tax system in Texas, as well as information regarding specific properties within the district. The District strictly adheres to the Texas Property Tax Code to provide equality and accurate assessments for its constituents and tax base.
APPRAISAL DISTRICT NEWS
ATTENTION PROPERTY OWNERS
May 5, 2021
Notices will soon be mailed to taxpayers whose value increased from 2020 to 2021. While many owners feel that the values of property have decreased due to the Covid epidemic, the data throughout Texas does not support a decrease. Record interest rates and people moving to Texas from other states have driven up the demand for all types of housing. Unfortunately, the Appraisal District must keep pace with the increases in order for local schools to receive full funding and to comply with equal and uniform taxation.
Property owners should review their notice of value. This year, the notice focuses on value only. The often-incorrect tax estimates have been removed and the information will be sent later for those comparisons along with the meeting dates and times of local tax units to set their budgets. A postcard will be mailed to you with this information in August. This is a statewide change by the 2019 Legislature.
When the taxpayer looks at the value proposed by the appraisal district, they should ask themselves if their property would likely sell for that amount. If not, they should file a protest on the form that will be enclosed. The deadline for filing is 30 days from the date of the notice mailing. They will receive a call from the local appraisal district to discuss the value informally. If the taxpayer is not agreeable after the sharing of data between the appraisal district and them, then they have a right to appeal to the Appraisal Review Board (ARB), a group of local citizens who live in the appraisal district and have been appointed by the local Appraisal District Board of Directors. They will listen to the evidence provided by both parties and make a decision based on the preponderance of the evidence presented. The taxpayer may appeal the findings of the ARB to District Court or arbitration.
The issues that may be protested include:
- The appraised or market value of the property
- Unequal appraisal of the owner’s property
- Inclusion of the property on the appraisal records
- Denial of a partial exemption such as a homestead exemption
- Determination that agricultural or timberland designation has been denied
- Determination that agricultural of timberland has had a change of use and is subject to a rollback tax
- Identification of the taxing unit or taxing units in which the property is located
- Determination that the taxpayer is the owner of the property
- Any other action of the appraisal district office or the ARB that adversely affects the owner
The ARB schedules a hearing and sends the protesting property owner written notice of the date, time, and place of the hearing. The law contains specific timelines and procedures for both the property owner and the ARB through the appraisal protest process.
Copies are available at the Mills Central Appraisal District, 901 Sixth Street, Goldthwaite Texas, on our website at www.millscad.org or from the Comptroller’s Property Tax Assistance Division website at comptroller.texas.gov/property-tax/
Additional local information can be obtained by contacting the:
Mills Central Appraisal District 325-648-2253.
March 4, 2021
Did Your Property Sustain Damage During the February 2021 Winter Storm Uri?
You may qualify for a new property tax exemption.
In an area declared a disaster area by the Governor, Tax Code Section 11.35 allows a qualified property that is at least 15 percent damaged by a disaster to receive a temporary exemption of a portion of the appraised value of the property. A property owner must apply for the temporary exemption and the deadline for application is 105 days after the governor declares a disaster area. As it applies to Winter Storm Uri, Governor Abbott declared the entire state of Texas a disaster area on February 12, 2021 so this exemption applies to all counties in Texas. The deadline for filing the application for exemption is May 28, 2021.
The exemption applies only to qualified property. Qualified property includes:
- Tangible business personal property used for income production if the owner filed a 2021 rendition;
- An improvement to real property, which would include residential buildings (homes), commercial buildings (businesses), industrial buildings (manufacturing), multi-family buildings (apartments), and other real property buildings; and
- certain manufactured homes used as a dwelling.
The appraisal district determines if the property qualifies for the temporary exemption and assigns a damage assessment rating of Level I, II, III or IV based upon available information. The district may rely on information from a county emergency management authority, the Federal Emergency Management Agency (FEMA) or other appropriate sources like insurance adjusters or repair estimates when making this determination.
|Level||Damage Assessment||Damage Description||Exemption Percentage|
|I||15% < 30%||Minimal, may continue to be used as intended||15%|
|II||30% < 60%||Nonstructural damage and waterline <18″ above floor if flooded.||30%|
|III||60% < 100%||Significant structural damage and waterline 18″+ above floor if flooded||60%|
|IV||100%||Total loss; repair is not feasible||100%|
The amount of the exemption is determined by multiplying the building (note: this is the value for the structure only, land is not qualified property and land value is not included in the calculations) or personal property value, as applicable, by the exemption percentage based on the damage assessment level and is then multiplied by a proration factor (the number of days remaining in the tax year after the date the governor declares the disaster is divided by 365). The proration factor for this disaster is 0.88 (322/365 = 0.88).
Sample disaster exemption calculation:
A $100,000 house (structure value only) received $20,000 in damage from burst pipes that resulted in nonstructural damage.
$20,000 Damage / $100,000 House value = 20%. Damage assessment level is Level 1
$100,000 House Value times 15% exemption percentage = $15,000
$15,000 times proration factor 0.88 = $13,200 exemption amount reducing the taxable value for 2021
The appraisal district must send written notice of the approval, modification, or denial of the application to the applicant. The temporary disaster area exemption expires on Jan. 1 of the first tax year in which the property is reappraised.
The deadline for filing the 2021 Temporary Disaster Exemption application is May 28, 2021.
Application, form 50-312 can be found here Form 50-312 Temporary Exemption Property Damaged by Disaster. You can mail your application to the Mills Central Appraisal District, PO Box 565 Goldthwaite TX 76844 or via email to email@example.com
2021 Property Reappraisal to begin in August
Codi McCarn, Chief Appraiser of the Mills Central Appraisal District, announced that field work will begin in August on the designated area of the county scheduled for reappraisal for 2021. Employees of Western Valuation and Consulting, LLC, will be going through the north eastern part of Mills County, this includes properties east of Hwy 84/183 and north of Hwy 84, the town of Priddy, and communities of Democrat, Caradan, Center City and Star will all be part of the reappraisal. The appraisers will be updating pictures and information on improvements in these areas.
The appraisers will have a sign on the side of their trucks showing that they are with the appraisal district and they will have photo identification. If any taxpayer is concerned about their legitimacy, they should call the district office at 325-648-2253. No appraiser will ever ask to come into anyone’s house. If anyone represents themselves as employees of the district or contractors and asks to see the interior of a taxpayer’s home, they should be denied access and the taxpayer should call law enforcement.
2021 ZONES TO BE APPRAISED – Please click Here to view the Zones.
ZONE 7 – TOWN OF PRIDDY