The Harris County Appraisal District discovers and appraises property in Harris County for tax purposes in proportion to the estimated value of the property, states HCAD.org. Additionally, the HCAD maintains property records and determines which exemptions apply to local properties in more than 500 local tax jurisdictions.
As stated on the Harris County Appraisal District website, the HCAD determines and administers exemptions that can be applied to property. Examples of exemptions include property used for the owner’s primary residence if the person is over 65 years old, disabled, a veteran or active military. Each district applies mass appraisal techniques for a large number of similar properties, and property is valued at 100 percent of market value.