The appraisal roll is the comprehensive list of every property in the county and its assessed value for tax purposes. It's the final, certified record used by all taxing entities (school districts, cities, counties) to calculate property taxes.
In Texas, appraisal districts must certify the appraisal roll to taxing units by July 25 each year (or later if protests are still pending). Once certified, taxing entities use the roll to set their budgets and tax rates.
The roll includes every property's value, exemptions, ownership information, and account details. It's a public record—you can often search rolls online to compare your assessment to neighbors or research comparable properties.
The appraisal roll is the foundation of all property taxes in your county. Understanding it helps you research your protest and verify your assessment.
How the roll affects you:
• Your assessed value on the roll determines your taxes
• Successful protests change your roll entry
• Tax rates are calculated after the roll is certified
• The roll is public—you can look up neighbors' values
Using the roll for protests:
Access your county's online appraisal roll to:
• Research comparable properties' assessed values
• Identify similar homes valued lower than yours
• Find properties with characteristics to compare
• Build unequal appraisal arguments
If similar homes on your street are assessed $50,000 lower than yours, that's roll data you can use in your protest to argue for equal and uniform treatment.
What's in the appraisal roll:
For each property:
• Account/parcel number
• Property address and legal description
• Owner name and mailing address
• Property classification (residential, commercial, etc.)
• Land value and improvement value
• Total market value
• Capped/assessed value (if applicable)
• Exemptions applied
• Taxable value for each taxing entity
Timeline:
• January 1: Assessment date
• April-May: Appraisal notices mailed
• May-July: Protest period
• July 25: Target roll certification date
• August-September: Taxing entities adopt rates
• October: Tax bills mailed based on certified roll
Yes. Appraisal rolls are public records. You can search your county's online database to see assessed values, exemptions, and property details for any property. This is how you find comparable properties for protests.
In Texas, appraisal districts aim to certify the roll by July 25, though pending protests can delay certification. Once certified, your value is locked for that tax year unless you win a late appeal or correction.
The roll may be certified with your original value, but it will be corrected retroactively if you win your protest. If you reduce your value after certification, you'll receive a corrected tax bill or refund for the difference.