What does the Harris Central Appraisal District do?
The Harris Central Appraisal District (HCAD) discovers and appraises property in Harris County for ad valorem tax purposes. It is a political subdivision of the State of Texas. It sets appraised values for more than 600 taxing units, including the county, the City of Houston and other cities, school districts and special districts. HCAD reports about 1.9 million parcels with a total market value of roughly $938 billion.
HCAD does not set tax rates or collect taxes. The Texas Comptroller notes that neither the appraisal district nor its appraisal review board sets property taxes.
When was the Harris Central Appraisal District created?
The Texas Tax Code establishes an appraisal district in each county. The Legislature codified the state’s property tax laws in 1979, and HCAD was established in 1980. Until the end of 2022 it was named the Harris County Appraisal District. Its board voted in August 2022 to replace “County” with “Central,” effective January 1, 2023. The district said many owners believed it was part of county government.
How is HCAD governed?
A board of nine directors governs HCAD:
- Five are appointed by the participating taxing units through a weighted vote based on the size of each unit’s levy.
- Three are elected by Harris County voters at a countywide general election.
- One is the county tax assessor-collector, who serves ex officio.
The board appoints the members of the Appraisal Review Board (ARB), an independent body that hears owner protests. Most ARB panels have three members.
How does the appraisal calendar work?
Property is valued as of January 1. State law requires a notice of appraised value by May 1 when an appraisal rises, or by April 1 for a residence homestead. The 2024 appraisal roll was certified on August 16, 2024.
Protest deadline
The protest deadline is May 15 or 30 days after the date on the value notice, whichever is later. HCAD prints the deadline on each notice. Owners can file through HCAD’s online Electronic Filing and Notice System, through iFile, or on paper with Comptroller form 50-132. Homeowners who file through iFile may receive an online settlement offer through iSettle. A protest that is not settled goes to an ARB hearing. Owners and agents filed 516,205 protests in 2024.
What is HCAD’s role in homestead exemptions?
Homeowners apply to HCAD for residence homestead exemptions. HCAD accepts applications online and through its mobile app. State law requires school districts to offer a $140,000 homestead exemption, plus $60,000 more for owners who are 65 or older or have a qualifying disability. Owners may apply in the year they own and occupy the home as a principal residence.