Harris County Property Tax & HCAD Appraisal District Guide

Harris County property values are determined by the Harris Central Appraisal District (HCAD), a political subdivision of the State of Texas created in 1980. HCAD describes itself as the largest appraisal district in Texas: roughly 1.9 million parcels of property, serving more than 600 taxing units, with a total market value of nearly $905 billion. Texas statewide rules — the same statutes and deadlines described in our Texas property tax section — govern what HCAD does; this page is the Harris County starting point. If you already have your notice values and want a structured review, the Harris County assessment checker is the tool for that; this page is the guide.

What this page is — and is not

This is an independent guide published by AssessCheck. It explains how Harris County appraisal and property tax works and links to official sources. AssessCheck is not HCAD and not affiliated with any government agency: we do not keep property records, cannot look up an individual account, do not issue tax bills, and do not set values. Your official records live with HCAD, and the links below take you there directly.

When Do Property Tax Notices and Bills Come Out in Harris County?

Homeowners frequently ask when property tax assessments arrive and when payments are due. In Harris County, the property tax cycle follows a statutory calendar:

• April – May (Notice of Appraised Value): HCAD mails annual notices of appraised value to property owners whose value increased or who have new property. You can also view your notice electronically via HCAD iFile.
• May 15 (or 30 days after notice delivery): The statutory deadline to file a property tax protest with the Harris County Appraisal Review Board (ARB).
• October: The Harris County Tax Assessor-Collector sends out official property tax bills based on approved tax rates from each taxing jurisdiction (school districts, county, city, MUDs).
• January 31 (following year): Property tax due date. Payments must be postmarked or submitted by January 31 to avoid statutory penalty and interest charges.

How HCAD Determines Fair Market Value (FMV) on Residential Property

By Texas law (Texas Tax Code § 23.01), all taxable property must be appraised at its Fair Market Value (FMV) as of January 1 of the tax year. HCAD uses computer-assisted mass appraisal (CAMA) models to assess 1.9 million parcels simultaneously:

• Sales Comparison Approach: HCAD analyzes recent arms-length sales of comparable homes in your designated market neighborhood, adjusting for square footage, age, condition, and quality grade.
• Cost Approach: Replacement cost new minus accrued depreciation (physical, functional, and economic) plus land market value.
• Market Value vs. Net Appraised Value: If you have a general residence homestead exemption in Texas, your net assessed value increases are capped at 10% per year, even if HCAD's market valuation jumped higher.

What HCAD determines (and what it does not)

HCAD discovers and appraises property for ad valorem tax purposes for each taxing unit within the district. It processes exemption and special-appraisal applications and prepares the appraisal roll. It does not set tax rates and does not collect property taxes — the taxing units and the county tax assessor-collector do that. Value disputes go to HCAD and the Appraisal Review Board (ARB); rate and billing questions go to your taxing units.

Protests in Harris County: Process and Evidence

The statewide protest sequence and deadline apply: file a written notice of protest with the ARB by May 15 or 30 days after HCAD delivered your notice of appraised value, whichever is later. HCAD offers online protest filing through its official iFile system, and its forms page provides the current Form 50-132 (Notice of Protest) and protest-process information. Many protests resolve during the informal online review (iSettle) or an informal meeting with an HCAD appraiser before proceeding to a formal three-member ARB panel. See our protest process and deadlines pages for the details.

Run the Harris County assessment checker →

Key dates for the current tax year

• Protest filing: In most cases, a property owner has until May 15, or 30 days after the date the appraisal district delivered the notice of appraised value, whichever is LATER. (verified 2026-09-17)
• Protest filing: A late-filed protest may still be heard if the owner shows good cause before the ARB approves the appraisal records. Certain offshore workers and full-time military members outside the U.S. may file after the deadline under statutory exceptions. (verified 2026-09-28)
• Exemption application: The general deadline for filing a property tax exemption application is before May 1. (verified 2026-09-17)
• Tax payment: Property taxes can generally be paid any time after the tax bill is mailed; taxpayers have until January 31 of the following year to pay without penalty and interest, which begin accumulating February 1. (verified 2026-09-17)

Harris-specific dates — such as when the HCAD ARB begins hearing protests — appear on your notice of appraised value and on HCAD's official site. We link to HCAD rather than restating those dates, because we cannot verify a local calendar daily.

Official forms

• Form 50-132, Property Owner's Notice of Protest — available from HCAD's official forms page and the Comptroller's forms index.
• Homestead exemption application (Form 11.13/50-114) — file with HCAD, including through its official mobile app; the general deadline is before May 1.
• Form 50-162, Appointment of Agent, if someone represents you.

Official property information (HCAD)

HCAD provides a public property search for real and business personal property with three ways to look up a record: by account number, by property address, and by owner name. The search itself — and the values, exemptions, and parcel details it returns — is an official HCAD service; AssessCheck does not host or mirror it.

Official HCAD property search →

Two related official services worth knowing: HCAD's property tax database shows the taxes each taxing unit will impose on a property, and hcad.org is the district's homepage for everything else.

Evidence and hearing preparation

Harris County ARB hearings follow the adopted procedures described on our ARB hearing page. Build your evidence with the evidence guide, and see our Harris County comparable-property notes for how the checker treats Harris County data availability.

Worked Example: Market Value vs. Homestead Capped Value

Many Harris County homeowners file protests that cannot lower their tax bill because of how the 10% homestead appraisal cap works (Texas Tax Code § 23.23). Consider this real-world scenario:

• Last Year Appraised Value: $300,000.
• This Year HCAD Notice Market Value: $380,000 (+26.6% market jump).
• This Year Homestead Capped Value: $330,000 ($300,000 + 10% maximum statutory increase).
• The Outcome: If you protest and successfully convince the ARB to reduce your Market Value from $380,000 to $350,000, your property tax bill does not change at all. Taxes are calculated against the lower of Market Value or Capped Appraised Value ($330,000). To achieve actual tax dollar savings this tax year, your final protested value must fall below $330,000.

ARB Evidence Checklist: What Works vs. What Fails

The Harris County ARB evaluates physical condition and statutory equity. When preparing your protest packet:

• Evidence That Works:
  • Detailed repair estimates from licensed contractors (e.g., foundation leveling quotes, roof replacement estimates, plumbing repairs) accompanied by date-stamped photographs.
  • Closing disclosure or settlement statement if you purchased the home within the preceding 12 months.
  • Recent independent fee appraisals prepared for refinancing or purchase.
  • Documented neighborhood sales of identical model homes that sold below your HCAD valuation before January 1.
• Evidence That Fails:
  • General complaints about tax rates or cost of living (the ARB has zero jurisdiction over tax rates set by school boards or cities).
  • Automated real estate estimates (Zillow Zestimates or Redfin estimates are routinely dismissed as hearsay by ARB panels).
  • Comparables from different school districts or distant subdivisions without adjustments.

Methodology and update date

This page reflects HCAD and Comptroller sources verified on October 13, 2026. See our methodology and corrections policies. HCAD-specific procedures beyond what HCAD's own pages state have not been verified and are not presented here.