The local government's governing bodies decide the annual property tax rate in Houston. This tax rate is multiplied with the appraised value of all the taxable property in Houston and the money value received is arrived at. The particular authority that regulates property tax collections in Houston uses this money to fund its activities and operations. The property tax rates are commensurate with the Article VIII, Section 21(a) of the Constitution of Texas.
The Houston authorities must notify to their higher Texan authorities and also conduct a public hearing before they can impose a higher amount of property tax in the current year than the previous year. However, on the issue of an increase in revenue, factors such as annexation, deannexation, new exemptions and constructions are not taken into consideration. The taxing entity decides the incidence and burden of the property tax on the individuals. They can increase, decrease or rather not change the rates accordingly. In case the property owners do not agree on the valuations of their property, they can make their grievance known to the appraisal review board.
Property tax of Houston can be paid at several places or it can be mailed to the following address:
Paul Bettencourt, Tax Assessor-Collector
P.O. Box 3547, Houston, Texas 77253-3547.
