The Harris Central Appraisal District appraises taxable property for the county, cities, school districts, and more than 300 special districts such as MUDs that levy property taxes within the district's boundaries. The district appraises more than 1.7 million property parcels annually. The district also administers exemptions and special appraisals, such as productivity valuation of qualified agricultural land, and determines the taxable situs of property. The chief executive officer of the appraisal district is the chief appraiser. The governing body of the district is the appraisal district’s board of directors. The appraisal district also has an appraisal review board, which hears property owner protests regarding values and other related matters, and a taxpayer liaison officer, who handles problems outside the jurisdiction of the appraisal review board. The appraisal review board is appointed by the local administrative district judge for Harris County.
