What is the relationship between the Office of Tax Assessor-Collector and the Brazoria County Central Appraisal District?
According to state law, the Brazoria County Central Appraisal District (CAD) is responsible for the appraisal of all property within the district. The Chief Appraiser, in addition to numerous other duties, is also responsible for the administration of exemption applications. The Tax Assessor-Collector is responsible for the billing and collection of taxes, which are based on the value placed on each property by the CAD. The Tax Assessor-Collector has no authority over and cannot be involved in the appraisal process.
