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Low Income Housing Cap Rate

2025 Low-Income Housing Apartment Capitalization Rates

The Texas Property Tax Code requires the property to be appraised at 100% market value. In keeping with that requirement, the capitalization rate that will be used to derive an estimate of market value for low and moderate-income housing qualifying for exemption under Section 11.1825 of the tax code will be between 6.75% and 9.75% for the current year.

Contact Information

Information

Appraisal Review Board Email: 
arbonlinehelp@graysonappraisal.org

Exemption Email: 
exemptions@graysonappraisal.org

Renditions Email:
renditions@graysonappraisal.org

Appointment of Agent Email:
aoa@graysonappraisal.org

General Email:
webmaster@graysonappraisal.org

Taxpayer Liaison Officer

A taxpayer liaison officer (TLO) must be appointed by the appraisal district board of directors in counties with a population of more than 120,000. The TLO is the appraisal district officer primarily responsible for providing assistance to taxpayers for the district, administering public access functions, resolving disputes not involving matters that may be the subject of a protest and compiling a list of comments, complaints and suggestions related to the fairness and efficiency of the ARB.

Grayson CAD Video – English

Grayson CAD Video – Spanish

Taxpayer Liaison Officer (TLO)

A taxpayer liaison officer (TLO) must be appointed by the appraisal district board of directors in counties with a population of more than 120,000. The TLO is the appraisal district officer primarily responsible for providing assistance to taxpayers for the district, administering public access functions, resolving disputes not involving matters that may be the subject of a protest and compiling a list of comments, complaints and suggestions related to the fairness and efficiency of the ARB.