Appraisal District vs. Taxing Unit

"The appraisal district raised my taxes" mixes up two different organizations with two different jobs. Keeping the roles straight tells you where a problem belongs: a value dispute goes to the appraisal district and the ARB; a rate dispute belongs with the governing body that set the rate.

The appraisal district

The appraisal district, administered by a chief appraiser, determines the value of all taxable property in the county as of January 1, processes exemption and special-appraisal applications, and prepares the appraisal roll. It is governed by a board of directors. The appraisal district does not levy a property tax, does not set tax rates, and does not decide how much money local governments collect.

Taxing units

Taxing units — school districts, cities, counties, and special districts — set their own tax rates each year to raise the revenue their budgets require. Several types of taxing units can tax the same property. Many taxing units contract with the county's tax assessor-collector to collect their taxes; the assessor-collector then transfers the appropriate amounts to each unit. Taxpayers generally have until January 31 of the following year to pay before penalty and interest begin accruing on February 1.

The Appraisal Review Board (ARB)

The ARB is a board of local citizens that hears disagreements between property owners and the appraisal district about value and taxability. It is described in detail on our ARB page.

Who to contact for what

• Value questions, exemptions, property records: the appraisal district.
• Tax rates, budgets, tax bills, payment: the individual taxing unit or the tax assessor-collector.
• Disputes about value after the appraisal district's process: the ARB.