Liberty County Central Appraisal District

Lawmakers created appraisal districts to keep the process of appraising your property separate from the process of levying a tax. We give each local taxing jurisdiction (city, county, school district, utility district, etc.) a list of taxable property, together with the taxable value of each property. The taxing jurisdiction then decides, based on that list, how much tax to levy. The jurisdiction then sends bills and collects the taxes.

To compile each year’s list (the appraisal roll), the appraisal district performs three basic activities:

  1. Identifying taxable property and maintaining current records reflecting its ownership and characteristics.
  2. Determining the property’s market value as of January 1 of the tax year.
  3. Deciding whether any exemptions apply to the property and recording these exemptions appropriately.

The appraisal process is designed to help assure that each property owner pays no more than a fair share of the costs associated with providing those public services that everyone enjoys.

The Liberty County Appraisal District appraises property for ad valorem taxation of these taxing authorities.

The duties of the appraisal district include:

  • The determination of market value of taxable property
  • The administration of exemptions and special valuations authorized by the local entities and the State of Texas

Tax rates and ultimately the amount of taxes levied on property are determined by governing bodies of each of the taxing authorities. Real estate and personal property accounts are appraised locally by the district.



Contact Liberty County Central Appraisal District

Alan D. Conner, RPA, RTA,
Chief Appraiser
2030 Sam Houston Street
Liberty, Texas  77575
Phone: (936) 336-5722
Fax: (936) 336-8390


Service Area

Services provided in:
  • Liberty County, Texas

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