Properties in Overlapping Districts

In Texas, the appraisal district for each county appraises all taxable property for county tax purposes. However, there are instances where the appraisal district’s boundaries may extend into other counties.

Under Texas law, a taxing unit such as a city or school district with territory in more than one county has the option of choosing which appraisal district it will join. For example, the Tomball Independent School District (TISD) has territory in Harris County, which is appraised for school purposes by the Harris County Appraisal District. The area of TISD within Montgomery County is valued by MCAD for Montgomery County, but not for TISD.

Multi-county taxing units typically participate in a single appraisal district to ensure that all properties taxed by that unit are processed on the same reappraisal schedule and at the same value level. This helps assure that all of that taxing unit’s territory is assessed uniformly.

When more than one county appraisal district appraises your property, you must file property tax information and applications for exemptions or special valuations with each district’s office. The following appraisal districts each have one or more taxing units with territory, which overlaps territory appraised by MCAD:

Section 6.025 of the Texas Property Tax Code requires the chief appraisers of each overlapping district to have a written understanding that each appraiser has use of information, including an exemption application, rendition or other property owner report. Their chief appraisers will eliminate differences in the appraisal records’ data, including the property’s ownership, property description, physical characteristics, and the property's value. If the owner of a property in a overlapping situation wishes to protest they may do so by filing a written protest with any appraisal district with jurisdiction over the property.

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

1. Current mailing address and any changes in property ownership.
2. 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 to list your property and to give your opinion of its value.
5. Protest to the appraisal review board if you disagree with any appraisal district action on your property.
6. Any other information or reports that may help the appraisal district office list and appraise your property.