Property taxes in Texas are based on the January 1 market value of your property as determined by the county appraisal district (CAD). This is the appraisal phase. CADs handle ownership, exemption, and value information. Only the CADs may make changes to property records (ownership, mailing addresses, etc.). It then provides updates to the appropriate tax collectors. Each spring, CADs issue notices of appraised value, typically in April. This is the equalization phase.

You have until May 15th (or 30 days after the date of the notice whichever is later) to protest the value. After the appraisal roll is certified by the CADs, local governments adopt budgets and tax rates – typically during the latter part of the summer. This is the assessment phase.  During the month of October, tax statements are produced and mailed to property owners and mortgage companies.  In advance of that, owners have the right to provide input to local governments regarding the rates being considered.