1. A Guide to Understanding Ad Valorem Property Taxes
April 28, 2017

2. Ad Valorem: (Latin) from the value

3. Who Can Assess Taxes? Cities Counties School Districts
Must Be in the Charter

4. What Do Property Taxes Pay For?

5. Two Types of Property are Taxed
Real Property
Personal Property

6. Many Agencies are Involved
HCAD
Taxing Units
Tax Offices
Law Firm

7. HCAD

8. Taxing Units Set Rates

9. Tax Offices Generate Bills, Collect $$

10. Payment Options Cash Cashier’s Check Money Order Credit Card
In Person, Over the Internet or Via Mail

11. Tax Calendar January 1 – Value & Exemptions – Lien Attaches
April 15 – Rendition Deadline
May 1 – Exemption Apps Due
May 31 – Last Day to Protest
May – June – ARB Hearings
October – Tax Bills Mailed
January 31 – Taxes Are Due
April 2 – 4 – BPP is turned over to lawfirm (actual date varies by year)
July 1 – Real Estate Turned over to Law Firm

12. What Does the Law Firm Do?
Make Phone Calls
Mail Collection Letters
File Lawsuits
Sell Property at Sheriff’s Sale
Property Inspections
Tax Warrants & Seizures

13. Phone Banks

14. Mass Mailings

15. Litigation

16. INTERNET TAX SALE MARKETING Linebarger Goggan Blair &
Tax Foreclosure Sales
Internet Sales Listings
INTERNET TAX SALE MARKETING
Linebarger Goggan Blair &
Sampson ,
LLP
The law firm of Linebarger Goggan Blair & Sampson, LLP places ta
x sale property listings online for the
benefit of the public. You can search current listings by compl
eting the following form:

17. Delinquent Business Personal Property Account Field Visits
Visits made to local businesses
150 Tax Warrants Executed (Property and Bank Account Seizures)

20. Putting Properties Back on the Tax Roll
Struck-off April 2002
Sold at Resale Auction in August 2002
$5,000 Opening Bid
Sold for $43,000
2005 Appraised Value - $315,000

21. Putting Properties Back on the Tax Roll
Sold at Auction in July 2003 for $7,400
2005 Appraised Value - $74,439

22. Putting Properties Back on the Tax Roll
Sold at Auction in July 2002 for $10,200
2005 Appraised Value - $139,200

23. Exemptions Homestead Veterans Over 65 Disability Surviving Spouse
Disabled Vet
Killed in Action

24. How to Protest Take Pictures Gather Comps Bill of Sale File on Time
DON’T MISS THE HEARING!

25. Contact Info
HCAD
Harris Co Tax Office
Linebarger Goggan
Tracy L. Jones