Kerr County Property Tax Guide 2025

Verified rates, 65+ exemptions, school tax freeze • Updated June 2025

Property taxes in Kerr County are moderate by Texas standards and become significantly more favorable at age 65. Here is what buyers need to know before purchasing in Kerrville or the surrounding Hill Country.

Kerr County Tax Rates (2025)

Taxing Entity	2025 Rate (per $100)	Notes
Kerr County	$0.40	2025 adopted rate (down from $0.42 in 2024)
City of Kerrville	~$0.25–$0.30	Confirm with city; varies by levy
Kerrville ISD	~$0.90–$1.00	Largest component; frozen at 65+
All-In (Kerrville city limits)	~$1.55–$1.70 per $100	~0.85–1.0% effective on market value

Effective rate vs. listed rate: Texas appraises at 100% of market value annually. The “effective” rate (taxes paid divided by purchase price) matches the combined rate closely in year 1. Over time, your assessed value is capped at 10%/year growth with a homestead exemption, so the effective rate can diverge from the nominal rate in a rising market.

Texas 65+ Property Tax Exemptions (Voter-Approved 2025)

Texas voters approved two significant measures in November 2025 that took effect retroactively for the 2025 tax year:

Proposition 13 — General Homestead Exemption: Increased from $100,000 to $140,000 for all homeowners on school district property taxes. This applies to every homeowner who has filed a homestead exemption, regardless of age.

Proposition 11 — Over-65 Add-On: The additional over-65 school district exemption increased from $10,000 to $60,000. Combined with the general exemption, seniors 65+ now shelter $200,000 of home value from school district taxes. Approved with 77% of the vote.

The School Tax Freeze

The most powerful tool in the Texas senior property tax toolkit is the school tax freeze. The year you turn 65 and qualify for the over-65 exemption, your school district taxes are permanently frozen at that year’s amount. Even as your home’s appraised value climbs — or the ISD tax rate changes — your school bill stays the same. The freeze transfers to a new homestead when you move, proportionally.

Example: You purchase in Kerrville at $500,000 and turn 65 that year. School-taxable value = $500,000 − $200,000 exemption = $300,000. At $1.00/100 ISD rate, your school tax is $3,000. That $3,000 is now your ceiling forever — even if the home appraises at $700,000 in 10 years. City and county taxes can still rise, but the school portion (typically the largest component) is locked.

Kerr County vs. Neighboring Counties

Buyers comparing the Hill Country should know that Kendall County (Boerne, Fair Oaks Ranch) carries an effective property tax rate around 1.45% — significantly higher than Kerr County’s ~0.85–1.0%. Regency at Esperanza in Boerne sits in Kendall County and also carries a MUD (Municipal Utility District) assessment on top of regular taxes, pushing effective rates to 2.4–2.7%. The Meridian in Kerrville is demonstrably cheaper on taxes than anything in Kendall County at the same price point.

How to Apply for Exemptions

File Form 50-114 (Residence Homestead Exemption) with the Kerr Central Appraisal District. Check the Age-65 box when you qualify. The exemption renews automatically; you file once. Electronic filing is available through the Kerr CAD website. Apply promptly — the freeze takes effect the year you qualify, so a late filing means you miss a year of the frozen amount at the lower level.

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