All homestead applications must be accompanied by a copy of applicant's drivers license or other information as required by the Texas Property Tax Code. Applicant may also be required to complete an affidavit to qualify for an exemption under certain situations.
For a complete list of forms please visit the Texas State Comptroller’s website.
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%.