Tax Information
Understanding the Property Tax Process
VALUING PROPERTY
With few exceptions, Tax Code Section 23.01 requires taxable property to be appraised at market value as of Jan. 1. Market value is the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
- it is exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
- both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
- both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.
Tax Payer Rights
- Taxpayer Right, Remedies and Responsibilities
- Taxpayer Right, Remedies and Responsibilities (Spanish)
- What is an Appraisal District
- Texas Property Tax Exemptions
Paying Your Taxes
Taxing units usually mail their tax bills in October. Tax bills are due upon receipt and the delinquency date usually is Feb. 1. If Feb. 1 is drawing near and you have not received a tax bill, contact your local tax offices. Find out how much tax you owe and make sure your correct name and address are on record. Failure to receive a tax bill does not affect the validity of the tax, penalty or interest due, the delinquency date, the existence of a tax lien or any procedure the taxing unit institutes to collect the tax.
Your tax bill may include taxes for more than one taxing unit if these taxing units have combined their collection operations. Both the property owner and the owner’s designated agent must be mailed tax bills. If your mortgage company pays the property taxes on your home, the mortgage company will receive the tax bill.
The tax collector must give you a receipt for your tax payment if you ask for one. Receipts are useful for federal income tax purposes and for ensuring that your mortgage company has paid the taxes on your home. In addition, your tax receipt is evidence that you paid the tax if a taxing unit sues you for delinquent taxes.
Local Review: Texas Taxpayer Review and the ARB
To view the Texas Property Tax Code in its entirety visit the Texas Comptroller Web site.
Tax Office Contact Information:
Cotulla ISD Tax Office
310 North Main St
Cotulla TX 78014
Phone 830-879-4325
Fax 830-879-4333
cotullaisd.org
hilda.benavidez@cotullaisd.net
County of La Salle Tax Office
Dora A. Gonzales
101 Courthouse Square, Ste. 102
P.O. Box 737
Cotulla Texas 78014
Phone 830-483-5134
Fax 830-483-5102
dora.gonzales@co.la-salle.tx.us
Other Tax Information:
LaSalle CAD Five Year Tax Rate
Texas Taxpayers’ Remedies English
Texas Taxpayer Remedies Spanish
2023 BPP Depreciation Schedule
Certified Totals (all entities)