Basic Tax InformationPERTINENT INFORMATION REGARDING OWNERSHIP AND ADDRESS RECORDSPlease be advised, it is the taxpayer’s responsibility to keep ownership and address information current with The Galveston Central Appraisal District (GCAD). Santa Fe ISD is required to mail Tax Statements to the address provided by GCAD. Please note that if you make an address change during tax season, it can take 4-12 weeks to get the change in our office. Taxes are still due on Jan. 31, regardless where or to whom the Taxes were mailed.
Current tax statements are mailed each October.
Tax payments must be postmarked by January 31st.
Ø If February 1 is
drawing near and you haven't received a tax bill, contact our office and make sure your correct name and address are on record. Sec. 31.01(g) states "Except as provided by Subsection (f) of this section, failure to send or receive the tax bill required by this section does not affect the validity of the tax, penalty, or interest, the due date, the existence of a tax lien, or any procedure instituted to collect a tax."
Ø Ownership records, address corrections, question regarding values and exemptions should be addressed to the
Galveston Central Appraisal District.
Ø The Santa Fe ISD tax office also collects taxes for the Galveston Water Control and Improvement District # 8.
The Property Tax Code establishes target dates for many truth-in-taxation activities. Although circumstances may force appraisal districts or taxing units to alter their timetables, this calendar should provide a framework for activities.
Jan. 1 Taxable values and qualifications for certain exemptions are determined as of this date. A tax lien attaches to property to secure payments of taxes, penalties, and interest that will be imposed for the year. Jan. 31 Last day for disabled and 65 or-older homeowners to pay on quarter of their homestead property taxes installments. Feb. 1 Date that current taxes become delinquent. Apr. 15 Last day for property owners to file renditions and property information reports. Apr. 30 Last day for property owners to file certain exemption applications and reports with the CAD May 15 The chief appraiser sends notices of appraised value. May 15 Last day for property owners to file a protest with the ARB. July 1 Taxes, which remain delinquent as of July 1, will incur an additional penalty of 20% to defray the costs of collection. July 25 The chief appraiser certifies the approved appraisal roll to each taxing unit. Aug. 7 A taxing unit publishes its notice of effective and rollback tax rates. A school district does not publish an effective tax rate and publishes its rollback tax rate with its budget hearing notice. Aug-Sept A taxing unit adopts its budget. After adopting the budget, the unit adopts a tax rate. October The assessor prepares and mails tax bills
OTHER IMPORTANT INFORMATION Sec. 1.04. Definitions.
(7)”Market Value” means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if: (A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser; (B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and (C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.
Sec. 1.06. Effect of Weekend or Holiday. If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day.
Sec. 1.08. Timeliness of Action by Mail. When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper before a specified date, his action is timely if: 1. It is sent by regular first-class mail, property addressed with postage prepaid; and 2. It bears a post office cancellation mark of a date earlier than the specified date and within the specified period or the propertyowner furnishes satisfactory proof that it was deposited in the mail before the specified date and within the specified period.
Sec. 23.01. Appraisals Generally.
(a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1. (b) The market value of property shall be determined by the application of generally accepted appraisal methods and techniques. If the appraisal
district determines the appraised value of a property using mass appraisal standards, the mass appraisal standards must comply with the Uniform Standards of Professional Appraisal Practice. The same or similar appraisal methods and techniques shall be used in appraising the same
or similar kinds of property. However, each property shall be appraised based upon the individual characteristics that affect the property’s market value.
Sec. 31.01. Tax Bills.
(g) Except as provided by Subsection (f) of this section, failure to send or receive the tax bill required by this section does not affect the validity of the tax, penalty, or interest, the due date, the existence of a tax lien, or any procedure instituted to collect a tax.
(j) If a tax bill is mailed under Subsection (a) of this section to a mortgagee of a property, the mortgagee shall mail a copy of the bill to the owner of the property not more than 30 days following the
Mortgagee's receipt of the bill
Sec. 31.031. (b) Installment Payments of Certain Homestead Taxes. If before the delinquency date February 1st an individual who is disabled or at least 65 years of age and is qualified for an exemption under Section 11.13(c) pays at least one-fourth of a taxing unit's taxes that the person owns and occupies as a residence homestead, accompanied by notice to the taxing unit that the person will pay the remaining taxes in installments, the person may pay the remaining taxes without penalty or interest in three equal installments. The first installment must be paid before March 31st,
the second installment before May 31st, and the third installment before July 31st.