Smith Property Tax Values and Property Tax Protest Facts
Smith County property taxes are based on computer guestimates of value generated by Smith County Appraisal District (SCAD). SCAD is responsible for valuing all real estate and personal property in the county. Property owners and property tax consultants then review the values and dispute excessive values. These graphs summarize the total value of property in Smith County ($26 billion), total value of property protested ($4 billion) and the total property tax savings ($3 million) achieved through the property tax appeal process. Data is for 2021.
Total Market Value Smith CountySource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Billions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| $ Total Market Value | 18.757 | 19.615 | 20.497 | 21.269 | 22.654 | 24.238 | 25.524 | 26.782 | 30.646 | 36.081 | 39.072 |
| Single Family | 7.795 | 8.212 | 8.681 | 9.142 | 9.488 | 10.133 | 10.998 | 11.693 | 14.369 | 17.991 | 19.713 |
| Multi-family | 0.626 | 0.705 | 0.720 | 0.756 | 0.818 | 0.858 | 0.848 | 1.031 | 1.246 | 1.518 | 1.851 |
| Commercial | 3.609 | 3.728 | 3.801 | 3.945 | 4.188 | 4.494 | 4.375 | 4.605 | 4.834 | 5.216 | 5.776 |
| All Other | 6.727 | 6.970 | 7.295 | 7.425 | 8.160 | 8.753 | 9.303 | 9.453 | 10.197 | 11.356 | 11.733 |
Texas property owners should protest annually As part of maintaining their property, like a HVAC checkup.
Smith County Property
Tax Trends
The Smith County Appraisal District is responsible for valuing all real estate and personal property in the county. Property owners and property tax consultants then review the values and dispute excessive values. Here are graphs that represent the total value of property in Smith County and the total property tax reductions achieved through the appeal process.
Smith County Total Market
Value of Property
Smith County Appraisal District attempts to accurately value real estate and personal property. Following is a summary of the total values by type.
The value of single family homes appealed in 2019 made up 39% of all property appeals in Smith County.
Property Value Reduction By Type of Appeal Source: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Billions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Total | 0.046 | 0.055 | 0.051 | 0.050 | 0.061 | 0.102 | 0.142 | 0.166 | 0.188 | 0.676 | 0.51 |
| Informal Appeal | 0.032 | 0.032 | 0.031 | 0.030 | 0.029 | 0.029 | 0.020 | 0.022 | 0.024 | 0.055 | 0.070 |
| Formal ARB Determination | 0.0080 | 0.0180 | 0.0130 | 0.0080 | 0.0150 | 0.0640 | 0.1130 | 0.1350 | 0.1460 | 0.5940 | 0.4140 |
| Judicial Appeal | 0.0060 | 0.0050 | 0.0060 | 0.0120 | 0.0170 | 0.0090 | 0.0090 | 0.0090 | 0.0180 | 0.0270 | 0.0270 |
Texas property owners should protest annually since Texas law requires property owners to protest to get information on their property and comparable sales in the area. This information is free and available upon request via U.S. mail (once you file a protest).
Smith CAD Value Reduction By
Type of Appeal
Texans should appeal every property every year. This is because it is impossible for the appraisal district to accurately and equitably share the tax burden of Smith County. There is no cost to appeal and about 65% of appeals are successful.
In 2019, Smith County property owners who appealed and settled at an informal appeal reduced the assessed value of their property by $2.9 million, which is $150.6 million less than the value reduction achieved by formal ARB determination.
Total Property Tax Savings All Protests and AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Millions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| All Property Types | 0.96 | 1.15 | 1.06 | 1.05 | 1.29 | 2.14 | 2.98 | 3.48 | 3.96 | 14.20 | 10.74 |
| Single Family | 0.27 | 0.32 | 0.38 | 0.33 | 0.37 | 0.31 | 0.24 | 0.22 | 0.34 | 1.16 | 0.63 |
| Commercial / All other | 0.69 | 0.83 | 0.68 | 0.72 | 0.92 | 1.83 | 2.74 | 3.26 | 3.62 | 13.04 | 10.11 |
Texas property owners should protest annually since Because it is the surest way to reduce property taxes.
By Property Type
The next graph shows the estimated total property tax savings (based on a 2.1% tax rate and no exemptions), based on informal hearings, written ARB determinations and Judicial Appeals combined.
In 2019, Commercial / All Other properties made up 63% of all property tax savings in Smith County.