Low Income Housing

2018 Low Income Housing Development Capitalization Rate

Pursuant to Sec. 11.1825(r) of the Texas Property Tax Code, the Caldwell County Appraisal District hereby gives public notice of the capitalization rate to be used to value low income housing development.

The basic capitalization rate to be used to value these properties is 5.75% to 7.50%; although adjustments may be made based on the individual property characteristics and the information provided to the chief appraiser as required under Sections 11.182 (d) and (g), Property Tax Code.