House Bill 3693 Report (Electric & Water Consumption)
The Texas Property Tax Code requires all property to be appraised at one hundred percent (100%) market value. According to the Texas Property Tax Code, the Chief Appraiser is required to use the income method to appraise property qualified as low-income housing under Section 11.1825. The appraiser must specifically consider the restrictions on who may rent the property and the amount of rent to be charged. As of January 31, of each year the district must give public notice of the cap rate to be used on all qualified low-income housing properties. The 2026 capitalization rate for Kerr Central Appraisal District is 7.104% to 7.781%.
Policy Regarding Valuation & Protesting of Employees & Board Member Owned Properties
2026 Property Tax Protest & Appeals Procedures
2026 Appraisal Review Board Hearing Procedures