Property Tax Resources · Polk County, Texas
East Texas Piney Woods and Lake Livingston country — Polk County’s 0.93% effective rate is just below the national median, but Lake Livingston recreational demand has pushed values well beyond what the local economy supports for many longtime residents.
Sources: Population — U.S. Census Bureau ACS 2024 estimates; Effective Tax Rate & Avg Annual Bill — Ownwell / Census ACS 2024; Protest Success Rate — Texas Comptroller PTAD data, approximate.
🔴 2026 Protest Deadline: May 15, 2026 — or 30 days after your Notice of Appraised Value is mailed, whichever is later. Miss this date and you waive your right to protest.
Polk County lies in the East Texas Piney Woods, with Livingston as its county seat and Lake Livingston as its economic anchor. Lake Livingston, one of the largest reservoirs in Texas, draws recreational buyers from Houston who have steadily pushed waterfront and near-lake property values higher over the past decade. The county is also home to one of the largest populations of Alabama-Coushatta tribal members in Texas.
At 0.93%, Polk County’s effective rate falls just below the national median. But on Lake Livingston waterfront and recreational properties whose values have climbed with Houston demand, even a below-median rate produces bills that outpace local incomes. More than half of those who protested in 2024 achieved reductions. Your deadline is May 15, 2026.
Official CAD site — appraisal notices, exemption applications, and district contact information.
Search your property record, view current appraised value, and verify exemption status.
Polk County Appraisal District protest procedures, online filing portal, and deadline information for the current year.
Every taxing entity’s proposed rate, adopted rate, and public hearing schedule for Polk County.
Enter the date your Notice of Appraised Value was mailed to find your exact filing deadline.
Every taxing unit in Polk County must publish its proposed rate and hold a public hearing before adopting any rate exceeding the no-new-revenue rate. These meetings are open. Your voice is on the record.
| Taxing Entity | Type | Rate (2024 approx.) |
|---|---|---|
| Polk County | County | ~$0.40/$100 |
| Livingston ISD | School District | ~$0.88/$100 |
| Corrigan-Camden ISD | School District | ~$0.86/$100 |
| City of Livingston | City | ~$0.35/$100 |
| Multiple Special Districts | Special District | Varies |
Rates shown are approximate 2024 adopted rates. Verify current rates at polk.countytaxrates.com.
Search your account at polkcad.org. Know your Notice of Appraised Value and the deadline printed on it.
File online, by mail, or in person at Polk County Appraisal District: P.O. Box 1959, Livingston, TX 77351. Deadline: May 15, 2026 or 30 days after your notice was mailed.
Recent sales of comparable properties, your purchase price, photos of condition issues, and repair estimates all strengthen your case.
Before your ARB hearing, a CAD appraiser may offer to settle. Review any offer carefully — you can accept or proceed to the formal hearing.
The Appraisal Review Board is independent of the CAD. Present your evidence clearly and concisely. Most hearings run 15–30 minutes.
Disagree with the ARB ruling? You may appeal to district court, binding arbitration, or SOAH (properties over $1 million).
“No person’s particular services shall be demanded, nor property taken or applied to public use, unless by the consent of himself or his representative, without just compensation being made therefor.”
— Section 13, Declaration of Rights, Republic of Texas, 1836
Polk County’s Alabama-Coushatta community and its timber and farming families have held this East Texas land for generations — and the Houston buyers who discovered Lake Livingston don’t speak for what longtime residents should pay in property taxes. The founders wrote that no property shall be taken without consent and just compensation. When Houston recreational demand inflates Lake Livingston values beyond what local incomes support, the protest system is the answer. Look up your value. File your protest. East Texas Piney Woods deserves fair assessment.
For informational and educational purposes only. Property-Taxes-Texas.com is a citizen advocacy and education resource. Nothing on this site constitutes legal, financial, tax, or appraisal advice. We are not attorneys, CPAs, or licensed appraisers. Consult a licensed Texas attorney, qualified financial advisor, or certified appraiser for guidance specific to your situation. Deadlines, rates, and statutes are subject to change — verify all details with your county appraisal district or the Texas Comptroller before acting.
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