Deadline to file protests is Thursday, May 21, 2026
MERIDIAN, Texas – The Bosque Central Appraisal District will release 2026 market values online starting today on the District’s website (www.BosqueCAD.com). In addition, Bosque County property owners can expect to receive their Notices of Appraised Value by mail in the coming weeks.
Appraisal notices are being mailed out to more than 15,608 Bosque County property owners beginning this week. The notices include the market value assigned to a property as of January 1, 2026, the taxable value of that property based on its exemptions, and information on the protest process.
According to Chief Appraiser Christopher Moser, “Property owners can review their 2026 values on our website and should expect to receive their Notices of Appraised Value over the next few weeks. This is the perfect time to review your property’s information, verify your exemptions, and learn more about the protest process.”
Overall, the Bosque County preliminary appraisal roll increased 4.66% to $9.718 billion — a more moderate pace than 2025’s 7.58% increase and the 25.06% surge seen in 2024. This year’s growth is led by a significant jump in commercial and industrial property, driven by new construction, along with continued gains in residential property with acreage. New construction has added more than $271.7 million to the 2026 roll, with additional industrial appraisals still being completed.
Category-level highlights for 2026 include:
- A 130.7% increase in commercial and industrial property (Category F), reflecting major new construction and industrial expansion in the county
- An 8.6% increase in residential improvements on acreage
- A 7.8% increase in multi-family and apartment properties
- A 3.2% average increase in single-family residences
- Decreases in utilities (-5.4%) and business personal property (-2.9%)
According to this year’s values, the 2026 median market value for a residential homestead in Bosque County is $233,751, a small 2.07% increase (up from $229,013 in 2025), and the median taxable value is $203,793, a 7.21% increase (up from $190,088 in 2025). The median taxable value rose faster than the median market value this year — a normal pattern after several years of rapid market growth. The 10% homestead cap held taxable values below market during those high-growth years, and as market growth moderates, taxable values continue climbing and close some of that accumulated gap. Appraisal districts are required by law to appraise property at 100% of market value as of January 1 of each year.
“Growth is moderating, but values are still climbing,” added Moser. “Bosque County remains an attractive place to live and do business, and we continue to see strong interest in rural land, new residential construction, and commercial investment. An increase in your market value does not automatically mean an increase in your tax bill. Property owners with a homestead exemption still benefit from a 10% cap on the annual increase of their taxable value.”
Changes in market values do not translate directly into changes in property tax bills. Instead, values are used to determine a property owner’s portion of the total tax levy. The total tax levy is determined by the budgets and tax rates set by local taxing entities such as cities, the county, and school districts — not by the appraisal district.
As values increase, tax rates can go down. Recent legislation has lowered the amount a taxing entity can increase taxes over the prior year. Actual 2026 taxes will not be determined until taxing entities adopt their rates in August and September. If an entity does not intend to raise taxes, tax rates are lowered when valuations go up so the entity brings in the same revenue as the prior year.
Expanded Homestead Exemption Amounts
Property owners should also be aware of expanded homestead exemption amounts now in effect. The school district homestead exemption is $140,000, and property owners who also qualify for the over-65 or disabled exemption receive an additional $60,000 — for a total school district exemption of up to $200,000. These higher exemption amounts are reflected on the 2026 Notices of Appraised Value.
In January, the District sent exemption verification notices to property owners who: initially claimed a homestead exemption on their property and did not have a driver’s license or identification on file; or for whom the District could not confirm that an exemption should remain on the property. Property owners who did not respond to those mailings will see their exemptions are no longer listed on their Notice.
“It’s not too late to verify any exemptions that have been removed and ensure property owners continue their benefits,” said Moser. “The process is easy, free, and can be completed in just a few minutes.”
Over-65 and disabled persons also benefit from a tax ceiling on school taxes, so regardless of the increase in value, they may not see as much of an increase in taxes. Real property valued at $5 million or less — and not receiving a homestead exemption — also benefits from a 20 percent limitation on the net appraised value used to calculate property taxes. These properties will have a net appraised value that is the lesser of: last year’s net appraised value plus 20 percent, or this year’s market value.
Property owners must own the property for at least one full calendar year (January through December) before they are eligible for the 20 percent limitation. Properties already receiving a homestead exemption are not eligible and will continue to receive the standard 10 percent limitation on their net appraised value. Should the property be sold, the limitation will be removed and the tax base will reset to the property’s current market value until the new owner is eligible for the same benefit.
The Texas Legislature has currently authorized the circuit breaker limitation only for the 2024, 2025, and 2026 tax years. Unless it is extended, 2026 is the final year of this limitation.
Filing a Protest
Property owners who believe their property’s market value is incorrect have the right to file a protest with the appraisal district. The deadline to file a protest is May 21, 2026, or the 30th day after the date on the notice, whichever is later.
Property owners who want their hearings expedited are encouraged to let BCAD know, or to check the box on the protest form included in their notice that says, “Do you want to expedite your hearing by waiving the required 15-day deadline notice date under TPTC Sec. 41.46?”
Property owners who file through the online portal can upload their evidence and review settlement offers through their online account. Protests and evidence will also be accepted by mail and through the drop box located outside the BCAD office at 9293 Hwy 6, Meridian.
Informal Meetings — New Process for 2026
This year, after the protest deadline has passed, property owners who requested an informal meeting will be scheduled for a specific day and time to come in and meet with a BCAD appraiser. During that meeting, property owners will have the opportunity to discuss their property and review any evidence with an appraiser in person.
If the matter cannot be resolved informally, the property owner will be scheduled for a formal hearing with the Bosque Appraisal Review Board (ARB) — an independent group of citizens authorized to resolve disputes between taxpayers and the appraisal district. ARB hearings are expected to begin in late May or June 2026.
Property owners are encouraged to file their protests as early as possible so their informal appointment can be scheduled promptly.
Property owners can find more information on market values and the protest process on BCAD’s website at www.BosqueCAD.com.
About the Bosque Central Appraisal District
Our mission is to appraise all taxable property within the boundaries of the Bosque Central Appraisal District in an equal and uniform manner, recognizing that we are a public service organization serving both the taxing entities and the taxpayers. We are committed to creating and maintaining a work environment that provides opportunities for personal growth and supports innovation. The Bosque Central Appraisal District strives to earn and keep the public’s trust and confidence in the work we perform, providing quality services and demonstrating a professional attitude. For more information, please visit www.BosqueCAD.com.
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