Taxpayer Information
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UNDERSTANDING THE PROPERTY TAX PROCESS
YOUR RIGHTS AS A TAXPAYER
SAVING ON YOUR PROPERTY TAXES
ARBITRATION INFORMATION
STATE PROPERTY TAX CODE
LOW INCOME HOUSING TAX CREDIT/CHODO CAPITALIZATION RATES
2026 Low Income Housing Tax Credit/CHODO Apartment Capitalization Rates
According to House Bill 3546:
‘not later than January 31st of each year, the Appraisal District shall give public notice in the manner determined by the District, including posting on the district’s website if applicable, of the capitalization rate to be used in that year to appraise property receiving an exemption under this section’.
The following are the 2026 overall capitalization rates for low income housing tax credit/CHODO apartment projects in
Bexar County, Texas:
| Class | Rate |
| A | 8.75% |
| B | 9.25% |
| C | 9.75% |
The classes are based on the Bexar Appraisal District’s definitions.
LINKS TO OTHER AGENCIES
| County | |
| Bexar County | |