What does the Fort Bend Central Appraisal District do?
The Fort Bend Central Appraisal District (FBCAD) discovers and appraises property in Fort Bend County for ad valorem tax purposes. It is a political subdivision of the State of Texas. It appraises about 428,000 accounts each year, with a total market value of close to $184 billion. It serves 260 local taxing units, including the county, cities and school districts.
FBCAD administers the Texas Property Tax Code. It works under standards of the Texas Comptroller’s Property Tax Assistance Division, the International Association of Assessing Officers and the Uniform Standards of Professional Appraisal Practice.
The appraisal district does not set tax rates. The Texas Comptroller notes that neither an appraisal district nor its appraisal review board sets property taxes. Taxing units adopt rates.
When was the Fort Bend Central Appraisal District created?
The Texas Tax Code establishes an appraisal district in each county. FBCAD was established in 1982.
How is FBCAD governed?
A board of directors governs the district. The board expanded in 2024 after the Legislature enacted Senate Bill 2 and voters approved Proposition 4 in November 2023. Its members are:
- Five directors selected by the governing bodies of the county, cities, school districts and other taxing units.
- Three directors elected at large by Fort Bend County voters. The first were chosen on May 4, 2024, took office July 1, 2024, and serve until December 31, 2026.
- The county tax assessor-collector.
How do protests work in Fort Bend County?
Under state law, most protests are due May 15 or 30 days after the notice date, whichever is later. FBCAD prints the deadline on each appraisal notice and states that it cannot change the deadline once notices are mailed. Owners can file through FBCAD’s online protest system and upload evidence such as closing statements or dated photos. An appraiser may offer a settlement. If no settlement is reached, the Appraisal Review Board (ARB) schedules a hearing. The ARB hears both the owner and the district and issues a written order.
What is FBCAD’s role in homestead exemptions?
Homeowners apply for a residence homestead exemption with their county appraisal district, so Fort Bend County owners file with FBCAD. Districts must accept the Comptroller’s application form. Owners who live in the home on January 1 must apply by April 30, though most can still apply up to two years after that year’s taxes are paid. State law requires school districts to offer a $140,000 homestead exemption.