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; County Debt — Texas Bond Review Board (FY2025)
🔴 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.
View Polk County Tax Rates →| Taxing Entity | Type | Rate (2025 adopted) |
|---|---|---|
| Polk County | County | $0.5986/$100 |
| Big Sandy ISD | School District | $1.2438/$100 |
| Chester ISD | School District | $1.0427/$100 |
| Corrigan-Camden ISD | School District | $0.8975/$100 |
| Goodrich ISD | School District | $0.8144/$100 |
| Leggett ISD | School District | $0.8500/$100 |
| Livingston ISD | School District | $0.8944/$100 |
| Onalaska ISD | School District | $1.0562/$100 |
| Woodville ISD | School District | $1.1292/$100 |
2025 adopted rates per Texas Comptroller Tax Rates & Levies (source). City, MUD, college and other special-district rates may also apply depending on your parcel. Your total depends on which districts your property falls in — verify current rates at your county appraisal district.
What your Notice means and exactly what to do — and by when — after it arrives.
How the Texas homestead exemption lowers your taxable value, including recent changes.
When a property tax consultant is worth it for protesting your appraisal.
Lesser-known special valuations that can cut the taxable value of qualifying land.
The state office that oversees appraisal districts and protects taxpayers.
Who sets your county’s values and why that role matters to your bill.
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, 1836Polk 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.
