Explaining Special Road Tax on county’s November ballot

Van Zandt County citizens will have the opportunity in November to cast their ballot deciding whether a new county tax for maintenance of county roads is imposed starting with the 2016 tax year. 

Adoption of this Special Road Tax is authorized and the process is detailed under Transportation Code Sec. 256.052. 

Several questions have arisen concerning how current county property tax exemptions will be applied if the election for the new tax were to pass.  I hope to answer those questions here.

Sec. 256.054 (e) of the Transportation Code states, “If a majority of the votes received in the election favor adoption of the tax, the commissioners’ court shall impose the tax each year in the same manner as other county ad valorem taxes.” 

Consequently, any exemptions or special appraisals for which a property qualified in the 2016 tax year under the current county tax would be similarly applied to this new Special Road Tax.  This would include homestead exemptions, 1-d-1 open space or “Ag exemptions”, religious exemptions, and charitable exemptions.  Therefore, the exemptions and taxable value on property would be unaffected by the passage of this new county tax for road maintenance.  

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