R-2009-08 accept Harris County Certified Tax Appraisal Roll

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071 Harris County Appraisal District 13013 Northwest Fwy, Houston, Texas Information Center: (713)957-7800 Mailing Address: Office of the Chief Appraiser P.O. Box 920975 Houston, TX 77292-0975 August 31, 2009 Ms Katherine Powell Assessor Collector City of Laporte POBox 1849 La Porte TX 77572-1849 Dear Ms. Powell: On August 21,2009 the appraisal review board (ARB) approved the 2009 appraisal records under Sec. 41.12, Tax Code, thus making it possible for me to certify this year's appraisal roll to each taxing unit. While the Tax Code provides for approval of the appraisal records to occur on July 20, it also stipulates that the ARB cannot approve the records if more than 10% of the total appraised value in the district remains under protest. Under prior law, approval of the records could not occur until less than 5% of the district's total value remained under protest. The change in the law is beneficial in Harris County where this year we received over 370,000 value protests. Approved & Certified Accounts "Approved" accounts on your certified roll include those on which no protest was filed, those on which a late protest was filed "without good cause" as determined by the ARB, and those on which a timely or "good cause" late protest has been determined or dismissed due to failure to appear for the protest hearing. Uncertified Accounts Your certified roll does not include the value of accounts still under protest; accounts on which the valuation is incomplete and notices have not been mailed; and properties which are either ready to notice or have been noticed and on which the 30-day protest period has not elapsed. As required by law, estimated values applicable to these accounts are summarized in the enclosed reports. Final certified values for properties in these categories will be included in later supplemental rolls. Other Information Also included in your certification packet is a sheet titled "WHERE TO FIND." This sheet notes where to find information you will need to calculate your effective and rollback tax rates The certified residential homestead report includes a summary of average residential values in your unit, which is information required for your tax rate hearing notices. Please review the homestead exemption data in your printouts to ensure that we used the most current information on your exemption rates. Also, remember that homestead exemptions may be claimed up to one year after the delinquency date for the taxes on the homestead. This means that your tax base will be reduced by late applications filed during this extended application period. Additional value loss may result from provisions in the Tax Code that allow for district court or arbitration appeal of ARB decisions, late protests, and corrections. Sincerely, ~ ff-" ~.A~.~, Jim Robinson, R.PA Chief Appraiser Enclosures