Appraisal districts associated with Montgomery County, Texas include Montgomery Central, Harris County and the San Jacinto County district, according to the Montgomery County Tax Office. Each district appraises properties in its jurisdiction for the purpose of ad valorem taxation. Taxing bodies levy ad valorem taxes on real estate as well as personal property, FindLaw explains.
The Montgomery Central Appraisal District is located at 109 Gladstell St., Conroe, Texas, the district website notes. The Harris County Appraisal District is located at 13013 Northwest Freeway in Houston, and the San Jacinto County Appraisal District is located at 99 Slade St., Coldspring, Texas.
In carrying out its duties, an appraisal district compiles a list of taxable properties, maintains ownership records, determines properties' market values, and evaluates whether property owners are entitled to exemptions, the Central district website explains. The goal of these activities is to finance public services while ensuring that taxes are levied fairly.
Texas property taxes involve entities other than the appraisal district, according to the Harris County Appraisal District website. An appraisal review board oversees the district's activities and serves as mediator when property owners dispute their appraisals. Local taxing units are taxing bodies such as municipal and county governments and school districts that determine their budgetary needs and set tax rates accordingly.