Setting the Tax Rates

Appraisal Rolls

Once the appraisal review board approves the appraisal records, the chief appraiser prepares and certifies an appraisal roll for each taxing unit. An appraisal roll lists the taxable property within the boundaries of the taxing unit.

Adopting a Tax Rate

In September or October of each year, the governing body of each taxing unit adopts a tax rate that, when applied to the total taxable value of all property within the unit's boundaries, produces a tax levy sufficient to meet the unit's budgeted revenue needs.

Additional Information

Information regarding the rate setting process is available in a pamphlet published by the state comptroller of public accounts titled Texas Property Taxes: Taxpayers' Rights, Remedies and Responsibilities. Copies are available at no charge in the Harris County Appraisal District Office, as well as in most tax collection offices.