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  • Appraisal Capitalization Rate for Low Income Housing

    Appraisal Capitalization Rate for Low Income Housing

    Pursuant to Section 11.1825(r) of the Texas Property Tax Code, the Lubbock Central Appraisal District gives public notice of the capitalization rate to be used for tax year 2014 to value properties receiving exemption under this section. A basic capitalization rate of 10.5% will be used to value these properties. Pursuant to Section 11.182(d) and (g) of the Texas Property Tax Code, adjustments may be made to the cap rate based on the individual property characteristics and the information provided to the chief appraiser