Appraisal District Appraised Value
How the county appraisal district values real estate
Generally, all Texas property must be taxed based on its market value as of January 1st of the tax year.
The county appraisal district uses a mass appraisal technique for homes and many small business properties. The county appraisal district also uses other appraisal methods to appraise income producing properties. These methods include the cost approach and income approach in addition to the sales comparison approach.
The county appraisal district determines the market value of all property as of January 1 of the tax year. The county appraisal district must repeat the appraisal process for property in the county at least once every three years.
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