Property tax bills in Henderson and Kaufman Counties and the small cities surrounding Cedar Creek Lake area will fluctuate in 2016 in some cases because of reappraisals, but tax rates generally will not change.

The counties and most of the cities are not raising taxes, but reappraisals in property values could result in property owners seeing increases and even decreases in some areas of the lake.

Henderson and Kaufman Counties' Commissioners Court approved budgets of $34 million and $36 million respectively, funded mostly by property tax rates equal to that of last year. The counties saw total projected tax income increase because of growth in the value of the total tax base because of new development, according to county officials.

The tax rate in Henderson County will be 48 cents per $100 valuation while the Kaufman County rate will be 58 cents per $100 valuation.

City officials also pledged to keep tax rates stable in the new tax year. Gun Barrel City has a zero property tax rate because of the large sales tax income received by the city's many businesses that include the large stores Walmart and Lowes.

The effective tax rate -- the amount needed to generate the same amount of total tax income as the previous year -- will cause small fluctuations in tax rates in some cities.

Any resident 65 years of age can apply for a tax freeze that will result in the total tax bill remaining the same every year until their death, regardless of what happens to the overall tax rate and reappraisals.

Any resident 65 years of age and older who is unable to pay their tax bills will not be subject to legal action, but the tax bills will continue to accrue. The tax bills ultimately must be settled before the property can be sold or inherited after the owner's death.

Property tax rates in Texas are higher than in states that, unlike Texas, charge state income taxes. But the price of property, property tax rates and the overall cost of living is considered to be less expensive than in many other areas of the nation.