Smith County, Texas
28 local notes for Smith County — practical, plain-English, and pointed at the official source to confirm. East Texas / Piney Woods.
See the Tyler place page ->Money & Taxes
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.
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.
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.
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.
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.
Ag Valuation
Farm or ranch land in Smith County can be taxed on productivity, not market value
Texas law lets qualifying agricultural land be appraised based on what it can produce rather than what it could sell for.
Home & Property
Septic / OSSF
You need a permit for a septic system in unincorporated Smith County
Any on-site sewage system — including a standard septic tank — requires a permit before you build or alter it in Smith County.
Flood Rules
Smith County has a flood damage prevention rule for unincorporated land
Before you build in a low-lying area of Smith County, check whether your land is in a FEMA flood zone — county rules restrict development in those areas.
Land Division
Smith County has subdivision rules for dividing unincorporated land
If you want to divide a tract in an unincorporated part of Smith County, county subdivision regulations apply.
Building Rules
Unincorporated Smith County does not require a general building permit
Smith County's own records say there are no local building permits required for construction in unincorporated areas outside city limits.
Cars & Driving
Vehicle Registration
How to register your vehicle in Smith County
As of January 1, 2025, Texas no longer requires a safety inspection for non-commercial vehicles before registration renewal. Smith County is not an emissions county, so you simply pay your registration fee to the Smith County Tax Assessor-Collector or online.
Road Maintenance
Know who maintains your road in Smith County
Roads with FM or US numbers in Smith County are state roads maintained by TxDOT; other roads outside city limits are county roads.
Heavy Haul
Oversize or overweight loads need a permit to use Smith County roads
Smith County has Heavy Haul Regulations that require a permit for trucks exceeding weight or size limits on county roads.
Outdoors
Fishing
Lake Palestine offers good fishing just outside Tyler
Lake Palestine is a 25,560-acre reservoir on the Neches River with strong populations of bass, catfish, crappie, and striped bass.
Lake Access
Multiple public boat ramps give access to Lake Palestine
Five public boat launches serve Lake Palestine, along with more than a dozen private marinas and campgrounds on the lake.
Local Water Supply
Lake Tyler and Lake Tyler East supply water to the city of Tyler
Smith County has two city-owned lakes that serve as Tyler's drinking water source and also provide recreational access.
Rivers
Two major rivers border Smith County
The Neches River and the Sabine River border Smith County and feed the county's lakes and wetlands.
Timber Land
Smith County sits in the Piney Woods — timber is a major land use
East Texas pine and oak forests cover much of Smith County, and timber production has been a major industry here for over a century.
Rules & Licenses
Animal Control
Smith County has an animal control ordinance for unincorporated areas
Unincorporated Smith County has an animal control ordinance focused on the care and restraint of dogs outside city limits.
Alcohol Rules
Smith County has a local alcohol ordinance governing unincorporated areas
Alcohol sales and related rules in unincorporated Smith County are governed by a county ordinance separate from city regulations.
Pipeline Rules
Pipelines crossing Smith County roads require a county permit
Smith County requires a permit for any pipeline crossing its road rights-of-way, which matters given the county's oil and gas history.
School Districts
Smith County spans nine school districts
Where your property sits in Smith County determines which of nine school districts serves it — and each district sets its own tax rate.
History & Culture
County Origins
Smith County was established in 1846 and named for a Texas Revolution general
Smith County was carved out of the old Nacogdoches District in 1846 and named after General James Smith, a hero of the Texas Revolution.
Oil History
The 1930 East Texas oil discovery transformed Smith County
The discovery of the East Texas oilfield in 1930 triggered a major economic boom in Smith County and made Tyler a regional hub for oil companies.
Rose Industry
Tyler became the center of U.S. rose production in the 20th century
By the 1940s, Smith County growers produced around half of the rose bushes sold in the United States, earning Tyler its nickname as the Rose Capital.
Annual Event
The Texas Rose Festival in Tyler has run every October since 1933
Tyler's Texas Rose Festival is an annual October celebration tied to the rose industry that built the region's economy.
Civil War History
Camp Ford in Tyler was a major Civil War prisoner of war camp
During the Civil War, Camp Ford in Tyler held as many as 4,725 Union prisoners at its peak, making it the largest Confederate prison camp west of the Mississippi River.
Agricultural Heritage
Smith County hired what is considered the first county agricultural agent in the U.S. to supervise a single county, in 1906
In 1906, Smith County brought on what historians have called the first county agricultural agent in the nation to supervise a single county exclusively.