Property Tax Resources · Loving County, Texas
The least populated county in the United States — Loving County has approximately 64 residents in 677 square miles of Permian Basin desert, where oil and gas production drives the entire property tax base.
Sources: Population — U.S. Census Bureau ACS 2024 estimates; Effective Tax Rate & Avg Annual Bill — Ownwell (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.
Loving County is, by most measures, the least populated county in the United States — with approximately 64 residents in 677 square miles of West Texas desert along the New Mexico border. Mentone is the county seat, with no incorporated town, no grocery store, and a post office that serves the handful of residents in one of the most remote places in North America. The county’s entire economic existence is built on Permian Basin oil and gas production, which generates the property tax revenue that keeps Loving County Government functional.
At 0.59%, Loving County’s effective rate is well below the state and national medians. But with only 64 residents, essentially every dollar of property tax revenue comes from oil and gas production valuations — mineral interests whose assessed values fluctuate dramatically with Permian Basin commodity cycles. For mineral interest owners in Loving County, production-value appraisals that don’t reflect current conditions are worth challenging. 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.
Loving 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 Loving County.
Enter the date your Notice of Appraised Value was mailed to find your exact filing deadline.
Every taxing unit in Loving 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.) |
|---|---|---|
| Loving County | County | ~$0.28/$100 |
| Wink-Loving ISD | School District | ~$0.88/$100 |
| Multiple Special Districts | Special District | Varies |
Rates shown are approximate 2024 adopted rates. Verify current rates at loving.countytaxrates.com.
Search your account at lovingcad.org. Know your Notice of Appraised Value and the deadline printed on it.
File online, by mail, or in person at Loving County Appraisal District: P.O. Box 352, Mentone, TX 79754. 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
Loving County exists because the oil beneath its desert floor makes it economically viable — and the small number of people and entities that own property there deserve accurate valuations as much as anyone in Texas. The founders of the Republic wrote the Declaration of Rights for all Texans, without regard to how many of them live in a given county. A production-value appraisal on a Permian Basin mineral interest that doesn’t reflect current reality is worth protesting, even in the most remote county in the country. Look up your value. File your protest. Sixty-four Texans still have rights.
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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