(Modified in part from Taxpayers’ Rights, Remedies, & Responsibilities as published by the Texas Comptroller of Public Accounts)
The Jefferson County Appraisal District is comprised of three components: the Appraisal District office, the Board of Directors, and the Appraisal Review Board (ARB). Here we will discuss the function of the Chief Appraiser and the Appraisal District office. For information on the Board of Directors and ARB, please refer to the sections entitled "The function of the Board of Directors", and "The function of the Appraisal Review Board".
The Appraisal District does not levy a tax for its operations. Instead, it is funded by the taxing entities within its jurisdiction. Each taxing entity pays a portion of the District’s budget in direct proportion to the taxes it levies.
The Chief Appraiser is appointed by the Board of Directors to administer the Appraisal District office. The Chief Appraiser is responsible for appraising all property within the District; determining all exemption and special appraisal requests; conducting reappraisals of property; notifying the taxpayers, taxing entities, and the public about matters affecting their property values; and maintaining maps of all property within the District.
The Appraisal District sets the value of your property each year. The appraisal process has four stages: valuing the taxable property, protesting the values, adopting the tax rates, and collecting the taxes. The Appraisal District is responsible for the first two stages: valuing the taxable property and handling protests on those values. The governing bodies of each of the taxing entities in Jefferson County are responsible for adopting the tax rates which are applied to the taxable value of your property as determined by the Appraisal District. The tax office then mails out tax statements and collects the taxes. The Jefferson County Tax Office collects the taxes for all entities in Jefferson County, with the exception of Hardin-Jefferson ISD. For information pertaining to the collection of taxes, you may contact the Jefferson County Tax Office at 409-835-8516 or P. O. Box 2112 Beaumont TX 77704.
For more information on how the District determines the value of your property, refer to the section entitled "Appraisal Process" under "Your Rights"