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%.