Tax Rate Layers

Smith County has 24 separate taxing units on your tax bill

Your property tax bill in Smith County can include charges from up to 24 different taxing units depending on where your land sits.

Smith County Money & Taxes

Smith County has 24 taxing units. A taxing unit is any government body allowed to charge you property tax. The county itself is one. So are 9 school districts, 8 cities, 2 junior college districts, 2 municipal utility districts, and 2 emergency services districts. Each one sets its own rate.

Your total tax rate depends on which units cover your land. A home inside Tyler falls under different units than a home outside city limits. Use the Smith CAD property search tool to see which units apply to your address.

Source to confirm: Texas Comptroller — Smith County Directory

More Smith County notes

Property Tax Basics

Two offices handle your property tax in Smith County

The Smith County Appraisal District sets your property value; a separate tax office collects what you owe.

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Homestead Exemption

File a homestead exemption to lower your Smith County tax bill

If your home is your primary residence, you can file a homestead exemption with Smith CAD to reduce the taxable value.

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Over-65 Exemption

Turning 65 freezes your school taxes in Smith County

Once you qualify for the over-65 homestead exemption, your school taxes cannot go higher than the amount you paid in your first qualifying year.

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Appraisal Protest

You can protest your property value in Smith County

If you think Smith CAD valued your property too high, you have the right to protest — and the deadline is printed on your appraisal notice.

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