What Are Property Taxes?
Property taxes provide the largest source of funding that local governments use to pay for schools, streets, roads, police, fire protection and many other local public services.
Texas Law
Texas state law establishes the process followed by local officials in determining the value for property while ensuring that values are equal and uniform (Appraisal District), setting tax rates (Local Taxing Entities) and collecting local taxes (Assessor-Collector).
Phases of Appraisal & Property Tax System
The Texas property tax system has four main phases or sets of functions that occur within certain dates:
Jan. 1 – April 30
Appraisal districts appraise property and process exemption applications.
April – May 1
Appraisal districts send notices of appraised value to property owners.
May 15
Appraisal districts prepare the appraisal record and submit it to the ARB (Appraisal Review Board).
May 15 – July 20
ARBs hear and determine protests and challenges.
July 20
ARBs approve the appraisal records.
July 25
Appraisal districts certify the appraisal roll.
July 25
Taxing Units receive the appraisal roll.
July 25 – Sept. 30
Taxing units adopt tax rates and levy (calculate) taxes.
Oct. 1
Tax collectors begin sending tax bills to taxpayers.
Oct. 1 – Jan. 31
Tax collectors collect current taxes.
Feb. 1
Penalties and interest begin accruing.
July 1
Tax collectors may add additional penalties for legal costs.
During the appraisal phase, appraisal districts appraise property, make determinations on exemption applications, send appraisal notices to property owners, and submit the appraisal records to the ARB. In the equalization phase, the ARB hears and determines property owner protests and taxing unit challenges and approves the appraisal records. The assessment phase begins when taxing units receive the appraisal roll from the chief appraiser. During the assessment phase, taxing units adopt tax rates, calculate levies and send tax bills. Lastly, the collections phase is when taxes are collected and penalties and interest are applied on delinquent taxes.
Texas Comptroller of Public Accounts
The Texas Comptroller of Public Accounts publishes “Texas Property Tax Basics” which includes the Property Taxpayer’s Bill of Rights, terms and definitions and a detailed description of each phase of the property tax calendar.
English and Spanish versions are available to download in PDF format.
LTEs
Local Taxing Entities
Local Taxing Entities include school districts, municipal utility districts, counties, cities, junior colleges or other special districts. LTEs set and adopt tax rates for each of their jurisdictions, according to their budgets.
Contact
Contact Info Varies.
If searching for your account by ‘Property Search‘ your local taxing entity will appear in your property information under ‘Property Taxing Jurisdiction‘
Learn More
TAX OFFICE
Fort Bend County Tax Assessor-Collector
Property taxes are calculated and assessed by the Tax Office. Property tax statements, bills and payments are directly collected by the Fort Bend County Tax Assessor-Collector.
Contact
1317 Eugene Heimann Circle
Richmond, TX 77469-3623
281.341.3710
Map
TRUTH-IN-TAXATION
Property Tax Transparency
The Truth-In-Taxation website allows property owners to discover the No-New Revenue, Proposed, Voter-Approved and the Adopted Tax Rates for their property.
Learn of any property taxes that may be imposed on your property by local taxing units; the date, times & location of public hearings on tax rates — including the governing body meetings — to voice your opinions.
Visit the official website to search for your property below:
COMPTROLLER
Texas Comptroller of Public Accounts
Find answers to basic questions regarding the Texas Property Tax System directly from the State of Texas Comptroller.
LBJ State Office Building
111 East 17th Street
Austin, Texas 78774