Polk Central Appraisal District
Local Appraisal District
O’Connor is the leading company representative for the Polk County Appraisal District property owners because:
- Established in 1974, O’Connor is one of the largest property tax consulting firms in the United States, with a team of over 1,000 professionals. The firm specializes in residential property tax reduction in Texas, Illinois, Georgia, and New York, and offers commercial property tax services in 45 states.
- O’Connor maintains one of the nation’s most comprehensive proprietary property databases, enabling precise market analysis to support tax assessment challenges. Their access to real-time sales data, current market trends, and advanced appraisal methodologies gives them a significant edge in achieving favorable outcomes for clients.
- The firm operates on a contingency fee basis, meaning clients incur no fees unless their property taxes are successfully reduced. There are no upfront costs, enrollment fees, or hidden charges, even if the case advances to arbitration or judicial appeal. This performance-based model ensures O’Connor’s interests are directly aligned with those of their clients.
- Through extensive experience, O’Connor has developed sales and unequal appraisal data formatted to meet the standards of the Polk Central Appraisal District (CAD) and the Polk County Appraisal Review Board (ARB).
Polk Central Appraisal District
Local Appraisal District
Polk Central Appraisal District’s (CAD) formal and informal hearing results are displayed below:
- In Polk County, the 2022 combined total savings of informal and formal tax hearings resulted in $4 million. In 2023, the combined total tax savings increased slightly to $4.1 million.
- In 2023, property owners in Polk County filed protests on the taxable value of 6,760 accounts.
- Of the protests submitted in 2023, 34% of those heard by the Appraisal Review Board (ARB) and 44% of informal protests were successful. These efforts resulted in $20,000 in tax savings through ARB hearings and $1 million through informal resolutions.
- By 2023, 8% of all property in Polk County was protested, an increase from just 2% in 2018.
Save With O’Connor
1,148
Average HCAD Tax Savings

Average Property Tax Savings from Protesting (Informal + Formal)
Residential Property
343
Commercial Property
1,966
Disclaimer: O’Connor is a property tax consultant and is not affiliated with any appraisal district. Data for graphs provided by Texas comptroller.
Single Family
Commercial / Other
Total
Disclaimer: O’Connor is a property tax consultant and is not affiliated with any appraisal district. Data for graphs provided by Texas comptroller.
Single Family
Commercial / Other
Total
2023 County Appraisal District Statistics
Select
Year
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County:
Polk -
Street Address:
114 Matthews St. Livingston, TX 77351-3425 -
Mailing Address:
114 Matthews St. Livingston, TX 77351-3425 -
Phone:
936-327-2174
Major Cities:
Corrigan, Goodrich, Livingston, Moscow, Onalaska, Seven Oaks
Polk County totals 1,110 square miles, with a population of about 50,123 in 2020. Adjacent counties include Angelina, Tyler, Hardin, Liberty, San Jacinto, Trinity. The total market value of real and personal property in Polk County in 2023 was $9.91 billion. Polk County 2023 property taxes were estimated to total $71.83 million based on an effective tax rate of 2.1%, including homestead exemptions. Polk County property owners protested the appraised value of 2,470 houses and 4,280 commercial and BPP properties. Polk County Appraisal Review Board appeals were successful for 52% of property owners. Property tax protests in Polk County resulted in savings of $3.65 million in 2023, or $539.86 per account protested. The 2023 budget for the Polk Central Appraisal District was $1.80 million, including 17 employees.
Polk Property Tax Values
