In the state of Texas, appraisal districts play a crucial role in the local property tax system. An appraisal district is at the most basic, an office of professionals such as appraisers, administrators, customer service representatives, and IT specialists who all do their respective part to assess the value of properties within a designated area, ensuring a fair and equitable distribution of property taxes among homeowners and businesses. Here's a closer look at the main functions of an appraisal district:

1. Property Valuation:

The core function of an appraisal district is to appraise the value of real estate and personal property within its jurisdiction. This valuation process determines the taxable value of properties, which is essential for calculating property taxes.

2. Assessment of New and Existing Properties:

Each year, appraisal districts assess both new constructions and existing properties to reflect any changes in property value due to market fluctuations, renovations, or other factors that might affect the property's worth.

3.Dispute Resolution and Appeals:

Property owners who disagree with the appraised value of their property have the right to file a protest. The district provides a structured process for reviewing these disputes, including informal negotiations and formal appraisal review board hearings.

4. Property Record Maintenance:

Appraisal districts are responsible for maintaining up-to-date records of all properties in their area. This includes information on property ownership, legal descriptions, property dimensions, and any improvements or changes to the property.

5. Handling Property Tax Exemptions and Abatements:

Appraisal districts administer tax exemptions and abatements for eligible property owners, such as homestead exemptions, exemptions for seniors, veterans, and other qualifying individuals or entities.

6. Assistance to Taxing Units:

Appraisal districts work closely with local taxing units, such as cities, schools, and counties, providing them with the appraised values necessary for setting property tax rates and budgets.

All of these functions ensure that all properties are appraised fairly and equitably, based on market value as of January 1 of each tax year. Appraisal Districts operate under the Texas Property Tax Code and are governed by a board of directors, which ensures accountability and transparency in the appraisal process.

It is also worth noting that the Appraisal District is often confused with the tax office or being the entity responsible for a property tax bill. While the value that the appraisal district assigned to a property plays a role in the tax bill, elected officials (such as school board members and the city council) decide budgets and set exemptions and tax rates. Elected officials are more responsible for tax bills, but protesting your value with the Appraisal District is citizen recourse in lowering your tax bill.