Texas Appraisal Districts
Guide to a Lower Texas Property Tax
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Appraisal District Functions

County Appraisal District Functions

Section Talking Points

  • Appraisal district boundaries
  • Who does what?
  • Appraisal district people

Appraisal District Boundaries
County appraisal district boundaries are the same as the county's boundaries. 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 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.

Appraisal District People
Go to o
ur Appraisal District People section for a description of the people who run the local county appraisal district.

Related Subjects


County Appraisal District Guide
Appraisal Districts
Bexar County Appraisal District
Brazoria County Appraisal District
Collin County Appraisal District
Dallas County Appraisal District
Denton County Appraisal District
Fort Bend County Appraisal District
Galveston County Appraisal District
Harris County Appraisal District
Montgomery County Appraisal District
Tarrant County Appraisal District
Travis County Appraisal District
Williamson County Appraisal District
Appraisal District Guide
Texas Property Tax
Personal Property Tax
Texas Homestead Exemption
Property Tax Exemption
Property Tax Protest