County Appraisal District Functions
Section Talking Points
- Appraisal district boundaries
- Who does what?
- Appraisal district budget
- Appraisal district people
Appraisal District Boundaries
County appraisal district boundaries are the same as the county's boundaries. Due to Texas HB1010, passed by the Texas legislature in 2007, county appraisal district boundaries are the same as the county's boundaries for tax year 2008 and after. Prior to 2008 some Texas county appraisal district boundaries extended into adjacent counties.
Who does what?
A county appraisal district appraises the value of your property. The property tax is based on the assessed value derived from the appraised value. Go to our Appraised Value section for a description of how the county appraisal district values almost all real estate in the county.
The Appraisal Review Board (ARB) settles disagreements between the property owner and the county appraisal district about the value and exemptions that affect the taxability of a property. Each board is made up of local citizens. Go to our Appraisal Review Board Membership section for details on board membership. Go to our Appraisal Review Board section for a description of Appraisal Review Board functions.
The local taxing units set budgets and property tax rates. The property taxes are used to pay for local services. Go to our Tax Rate Protest section for a descripton of how the taxing units set their tax rates.
The county tax assessor-collector collects the property taxes that are due in the county. The assessor-collector transfers the appropriate money to each government taxing unit. Go to our Assessor Collector section for a description of the position.
Appraisal District Budget
Go to our Appraisal District Budget section for an explanation of the county appraisal district budget process.
Appraisal District People
Go to our Appraisal District People section for a description of the people who run the local county appraisal district.
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