Historical Tax Rates & Exemptions
| ENTITY | Tax Rate | Tax Rate | Tax Rate | Tax Rate | Tax Rate | Tax Rate | Tax Rate | Tax Rate |
| 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | |
| Chisum ISD | 1.240000 | 1.200000 | 1.185000 | 1.185000 | 1.186780 | 1.2465 | 1.235000 | 1.230000 |
| City of Cooper | 1.016349 | 1.016349 | 1.037896 | 1.051800 | 1.083586 | 1.083595 | 1.083588 | 0.937222 |
| City of Pecan Gap | 0.125835 | 0.125387 | 0.123214 | 0.123207 | 0.125835 | 0.126931 | 0.122688 | 0.127514 |
| Commerce ISD | 1.408210 | 1.408210 | 1.591400 | 1.623500 | 1.605700 | 1.5436 | 1.561000 | 1.539300 |
| Cooper ISD | 1.490000 | 1.490000 | 1.490000 | 1.490000 | 1.490000 | 1.490000 | 1.470000 | 1.440000 |
| Delta County | 0.745310 | 0.700000 | 0.65000 | 0.600939 | 0.609670 | 0.587003 | 0.576587 | 0.561587 |
| Delta County EMS #1 | 0.075000 | 0.075000 | 0.03000 | 0.03000 | 0.050000 | 0.04841 | 0.048410 | 0.044093 |
| Delta County R & B | 0.184619 | 0.177440 | 0.171200 | 0.171200 | 0.15749 | 0.15154 | 0.148781 | 0.145374 |
| Delta MUD | 0.137394 | 0.137394 | 0.137394 | 0.137394 | 0.137394 | 0.137375 | 0.137375 | 0.134170 |
| Fannindel ISD | 1.220000 | 1.250000 | 1.230000 | 1.253000 | 1.230000 | 1.260000 | 1.260000 | 1.260000 |
State Mandated Exemptions & Local Options
| ENTITY | State Mandated | Local Option | ||||
| Homestead | OV65 | DP | HS | OV65 | DP | |
| Chisum ISD | $25,000 | $10,000 | $10,000 | – | – | – |
| City of Cooper | – | – | – | $3000 | – | |
| City of Pecan Gap | – | – | – | – | – | – |
| Commerce ISD | $25,000 | $10,000 | $10,000 | – | – | – |
| Cooper ISD | $25,000 | $10,000 | $10,000 | – | – | – |
| Delta County | – | – | – | – | $10,000 | – |
| Delta County EMS #1 | – | – | – | – | – | – |
| Delta County R & B | $3,000 | – | – | – | $10,000 | – |
| Delta MUD | – | – | – | – | – | – |
| Fannindel ISD | $25,000 | $10,000 | $10,000 | – | – | – |
Disabled Veteran 1 10% – 29% $5,000
Disabled Veteran 2 30% – 49% $7,500
Disabled Veteran 3 50% – 69% $10,000
Disabled Veteran 4 70% – 100% $12,000
STATE MANDATED LOCAL OPTION
100% Service Connected Disabled Veteran Homestead Exemption & Surviving Spouse Exemption
Homestead-able value is 100% exempt (0 taxes on homestead-able portion)
Please Note: Taxes are not collected at the Appraisal District. Tax payments are to be submitted to the Delta County Tax Assessor-Collector’s office, PO Box 388, Cooper, TX 75432. Also, “Tax Ceiling Certificates” regarding tax freezes on Homestead properties are issued at the appraisal district, however “Tax Certificates” and receipts verifying payment of taxes are issued by the Tax Assessor-Collector’s office.
Notice:
The Texas Property Tax Code requires all property to be appraised at one hundred percent (100%) market value. Also, in the Code, the Chief Appraiser is required to use the income method to appraise property qualified as low-income housing under Section 11.1825. Specifically, the appraiser must 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 2022 Capitalization rate for Delta County Appraisal District is between 8.5% and 9.5%.
The Texas Property Tax Code requires all property to be appraised at one hundred percent (100%) market value. Also, in the Code, the Chief Appraiser is required to use the income method to appraise property qualified as low-income housing under Section 11.1825. Specifically, the appraiser must 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 2022 Capitalization rate for Delta County Appraisal District is between 8.5% and 9.5%.
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