New homeowners may file for homestead exemptions
BY VIC MENDARD TAXPAYER LIAISON OFFICER

NUECES COUNTY APPRAISAL DISTRICT

Jan. 1 opened the 2007 homestead exemption-filing period for new 2006 homeowners and others who have not previously taken advantage of the tax relief provided by a property tax exemption on their residence.

An exemption will remove part of the appraised value of your home from property taxation thereby lowering your taxes. For example, if your home is valued by the appraisal district at $100,000 and you receive the general homestead school tax exemption of $15,000, you pay taxes on your home to the school district as if were worth only $85,000.

The Texas Property Tax Code does not require all taxing authorities to offer homestead exemptions; however, many of the taxing entities in Nueces County do provide these exemptions to qualified taxpayers.

In order to qualify for the general homestead exemption, the tax code requires homeowners to file an exemption application form (one-page) with the local appraisal district office between Jan. 1 and April 30 of the tax year, and also states that the homeowner must own and be using the property as their principal residence on Jan. 1 of the tax year for which they are applying. There are special qualifying rules regarding the other types of available exemptions for homeowners, who are age 65 or older, homeowners with disabilities and for disabled veterans (or survivor).

It's not to late for homeowners, who moved or purchased a new home in 2006 as their principal residence, to file for a 2006 homestead exemption if they have not previously filed. Although, statutory deadlines for filing of homestead exemptions are normally

April 30 of the tax year, the law also says a qualified homeowner may file for a homestead exemption, or a disabled veteran's exemption, up to one year after the date upon which taxes become delinquent. In this case, provided you lived in your home as your principal residence on Jan. 1, 2006, you may apply for a 2006 exemption no later than Feb. 1, 2007.

The law permits a one-time filing of exemption applications, so homeowners, who have previously filed and received an exemption on the same property, need not file again for that exemption unless requested to do so by the appraisal district.

Exemption application forms may be obtained at your local appraisal district office, or in Nueces County, downloaded from the district's website at www.nuecescad.net. The completed general homestead exemption form can be mailed directly to the Nueces County Appraisal District (NCAD), 201 N. Chaparral St., Corpus Christi, TX 78401. Other types of exemptions require special types of documentation and generally require the taxpayer to visit the NCAD office.

For more information about available exemptions in Nueces County, interested persons should call (881- 9978) or visit the NCAD Office or its website.