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Chief appraiser: state exemption changes have increased Hardin County’s contribution burden; certified values expected soon
Summary
Carl Keller, chief appraiser, told commissioners July 14 certified appraisal values should be available within days and said rising homestead and personal-property exemptions enacted at the state level have shifted costs to counties, increasing Hardin County’s contribution by several hundred thousand dollars over recent years.
Carl Keller, chief appraiser for the appraisal district, updated Hardin County commissioners on the schedule for certified property values and on why county contributions for certain taxing entities have climbed.
Keller told the court he expected certified numbers to be completed "later today" or within a few days and said the appraisals were under the 5% threshold that allows certification. He attributed much of the recent increase in required county contributions to state changes in homestead and personal‑property exemptions: those higher exemptions reduce taxable value for school districts and shift a proportionate burden to counties and other taxing entities.
Commissioners pressed Keller for more detail. One commissioner said the county’s contribution had grown from about $500,000 to more than $900,000 in roughly five years because of legislative actions that remove tax base from schools and shift liability. Keller acknowledged the concern, said the appraisal district’s 2024 audit was being finalized after a vendor merger and that the audit report was expected to be presented in August. He also explained that the district sometimes retains unspent funds for anticipated large capital expenses, which the district board approves.
Several commissioners asked for clearer budget line items and better communication about how retained funds are used; Keller said he would follow up with staff and provide requested breakdowns and audit timing. Keller and commissioners agreed the county should receive the certified rolls and further documentation once the audit is complete.
What’s next: Keller said certified appraisals would be distributed to entities soon and that the appraisal district would provide the 2024 audit materials when finalized; commissioners requested a clearer breakdown of budget line items and formal requests related to retained surplus from the appraisal district.
