What Does Montgomery Central Appraisal District Do?
Lawmakers created appraisal districts to keep the process of appraising your property separate from the process of levying a tax. We give each local taxing jurisdiction (city, county, school district, utility district, etc.) a list of taxable property, together with the taxable value of each property. The taxing jurisdiction then decides, based on that list, how much tax to levy. The jurisdiction then sends bills and collects the taxes.
To compile each year’s list (the appraisal roll), the appraisal district performs three basic activities:
- Identifying taxable property and maintaining current records reflecting its ownership and characteristics.
- Determining the property’s market value as of January 1 of the tax year.
- Deciding whether any exemptions apply to the property and recording these exemptions appropriately.
The appraisal process is designed to help assure that each property owner pays no more than a fair share of the costs associated with providing those public services that everyone enjoys.
An MCAD Appraiser periodically visits each property and records information on its size and other physical characteristics. Taxable property is then valued using generally accepted appraisal methods. Property tax law requires that appraisals be “equal and uniform” and the same appraisal techniques must be used on similar properties. This means that except where the law specifically provides it, we cannot treat your property differently.
Field appraisers normally value residential property using a computer-assisted mass appraisal (CAMA) system. With the assistance of a computer, MCAD personnel estimates a value for all real property based on characteristics that affect value, such as square footage, condition, age and location. Specially trained staff appraisers review these values to ensure they are accurate.
In many instances the MCAD is required to mail a Notice of Appraised Value to property owners. These notices include a short summary on how a property owner may protest the value or protest any other activity the Appraisal District performs that affects a property owner’s tax liability. It is not necessary that you receive a Notice of Appraised Value in order to protest your valuation or exemption denial. If you wish to file a protest, it must be in writing. If you file a protest, it is a policy of the Appraisal Review Board that you first discuss your problems with a member of the MCAD staff. Very often problems are resolved in this informal process eliminating the need to schedule a formal hearing. However, if you are unable to reach an agreement with the MCAD, a hearing will be scheduled for you to appear before the Appraisal Review Board.
After the District compiles its list of properties and values, it submits them to the Appraisal Review Board for review and approval. The main function of this Board, which is composed of citizens who cannot be government employees or officials, is to hear and resolve disputes between the Appraisal District and property owners. If you feel that an action of the Appraisal District has affected you adversely, you may protest that action to the Appraisal Review Board. Normally, the last day of the year to file a protest is May 15, but the date may be later in certain cases.
Once the review Board has heard and resolved protests, it approves the records, creating the appraisal roll for the District. The District then certifies the appraisal to each taxing unit. The District does not have any role in determining the actual amount of taxes you pay. The individual taxing unit does that when it sets its tax rate. You should deal with the Appraisal District and the Appraisal Review Board about value, property characteristics, and Exemptions. You should call the taxing units when you need to pay or feel tax rates are causing your taxes to go too high
Conroe, TX 77305
8:00 a.m. - 5:00 p.m.
Pursuant to Sec. 11.1825(r) of the Texas Property Tax Code, The Montgomery County Appraisal District gives public notice of the capitalization rate to be used for the 2021 Tax Year to value properties receiving exemptions under this section. Rent restricted properties vary widely. These variations can have an effect on the valuation of the property. A basic capitalization rate of 10.0% will be used to value these properties; although adjustments may be made on the individual property characteristics and the information provided to the chief appraiser as required under Sections 11.182(d) and (g) of the Property Tax Code.