The function of the McLennan County Appraisal District is to appraise real and business personal property within McLennan County, Texas, and surrounding counties. The district covers 44 municipalities and school districts. The district office is in Waco.
A six-member board of directors oversees the McLennan County Appraisal District. The board hires a chief appraiser and presents a reappraisal plan every two years.
The chief appraiser hires staff, conducts appraisals and handles the legal duties set by the district. The board cannot set property values or appraisal methods. Regulations set in the Texas Property Tax Code govern appraisals. Appraisers use the Uniform Standards of Professional Appraisal Practices as a guide for their work.
Property owners receive notices when their properties are revalued as well as an estimation of taxes due under the revaluation. Property owners who disagree with the appraisals must file a protest within 30 days following the mail date of the Notice of Appraised Value. The McLennan County Appraisal Review Board hears protests of appraisals by property owners.
During a protest hearing, property owners present documented evidence and arguments objecting to an appraised value. Documented evidence includes sales contracts, insurance policies and sales of similar properties within an area. District representatives give information that supports the appraiser's evaluation. Property owners' appeals of a board decision take place in a district court.