In the state of Texas, there are a lot of things you have to understand when it comes to property taxes. If you’re in Harris County, you may feel like you need a property tax glossary to help you out. Paying your property taxes is something that no one really wants to do, but it is, of course, a necessary evil. The county appraisal district (CAD) for the county in which you reside is generally considered the authority on all appraisal matters in their jurisdiction. These districts are governed by a board of directors. This board has a certain number of powers and can be instrumental in determining your property value and, thus, your property tax amount. But, who actually chooses the board of directors?
Powers of the Board
Before we delve into who picks the appraisal district board of directors, it’s important to understand the powers of the board. For the most part, the board of directors is tasked with hiring a chief appraiser, setting the budget for the upcoming year, and appointing the members of the county appraisal review board (ARB). They do not make decisions on the value of any property directly. The chief appraiser that they hire is really the authority on all property values within the county. The chief appraiser will also hire staff for the CAD offices. So, the board of directors is tasked with hiring the person that assesses your property’s value. But, who gives them that power?
In the state of Texas, taxing units are generally responsible for appointing members to the county appraisal district board of directors. What exactly are taxing units? There are a number of different taxing units that levy property taxes within a certain county. For instance, in Harris County, you’ll find that the county itself, municipalities, school districts, and some conservation districts can be classified as taxing units. All of these taxing units impose their own property taxes on the residents of the county who own property within their jurisdiction.
In turn, these taxing units appoint members to the CAD’s board of directors based on a number of different qualifications. Of course, the amount of taxing units that are able to impose their own property tax rates has increased by 45% since 1992. This means, among other things, that more special districts, municipalities, and boards have been able to levy taxes and that the CAD answers to more units. A property tax protest company Houston can certainly help you sort out all of these issues.
What Does All This Mean?
In effect, the board of directors acts as an arm of all the taxing units within a county (and the county itself). The taxing units is focused more on what to be provided with fair tax compensation from the property owners in their jurisdiction, and the CAD board of directors is in charge of making that happen. Of course, in some instances, the CAD and their taxing units do not get along. For instance, Harris County recently hired independent appraisers to ensure that the Harris County Appraisal District was making the right property value assessments.
Although the board of directors does not make value assessments, they hire people who do. They also appoint members to the ARB and hire attorney representatives for protest hearings. In that way, you could consider that the board of directors has a lot of power to make decisions on the value of your property. If you want to make the best out of your protest hearing in a place like Harris County, then you may need to look into a quality tax company in Houston. They can give you quality insight and consultation so that you make the most of your protest hearing.
Contact O'Connor & Associates today if you need more information on the Appraisal District Board of Directors. One of our property tax professional will answer any question you may have!
Posted in: Texas Property Tax Keywords: Houston property tax glossary, Harris County Property Tax, property tax protest company Houston