There are four main parts to the property tax system. The appraisal district values property, administers exemptions, and maintains current ownership information on the appraisal records.
The appraisal review board is a panel made up of people from the local community, They are independent from the appraisal district. They settle any disagreements between the appraisal district and the property owner about the valuation of the property.
The governing bodies of the taxing units, such as the city councils, school boards, or county commissioners decide the annual budgets and set the tax rates. This determines the total amount of taxes to be paid.
In Walker County, the appraisal district calculates the levy, mails the statements, collects the taxes and distributes the tax revenue to the taxing units. |