Notice to Property Owners in Overlapping Appraisal Districts
(Applicable for tax years 2004 – 2007)

If more than one county appraisal district appraises the property that is identified on your value notice, you are in what’s called an “overlapping appraisal district”. This situation occurs because your property is located in a taxing unit with boundaries extending into a neighboring county or counties. When filing documents with the appraisal districts listed on the value notice, you must file the information with each district. Below are the names and mailing address of all of the appraisal districts that border Harris County.

Beginning with year 2004, state law requires chief appraisers to have a written understanding that addresses the exchange and use of information, including exemption applications, renditions, or other property reports.  If chief appraisers do not agree on one appraised value, then each chief appraiser must enter in their appraisal records the lowest appraised or market value of the two.  (In cases where there are three or more appraisal districts involved, it would be the lowest of the values determined.)  If a protest, appeal, or other action in any appraisal district reduces that value even further, the chief appraiser where the reduction occurs must notify the other chief appraisers, who must reduce the value on their appraisal rolls accordingly.

Below are some types of information that, when filing, you must file with each appraisal district office:

1. Current mailing address and any changes in property ownership,
2. Homestead exemption application to qualify for lower property taxes,
3. Agricultural or timber appraisal application for special land appraisal based on productivity use,
4. Property rendition, if required, to list your property and to give your opinion of its value,
5. Property protest to the appraisal review board (ARB) if you disagree with any appraisal district action on your property, and
6. Any other information or reports that may help the appraisal district office list and appraise your property.

Texas Property Taxes: Taxpayers' Rights, Remedies & Responsibilities, published by the State Comptroller of Public Accounts, has more information about filing reports and their deadlines. For a copy, please call or visit any of the appraisal district offices listed above or call the State Comptroller's property tax assistance at 1-800-252-9121. You also will find the booklet and other property tax information on the State Comptroller's webpage at http://www.window.state.tx.us. Detailed information is also available on the Harris County Appraisal District webpage at http://www.hcad.org.