City Council Authorized Payment of Harris County Appraisal District Annual Assessment

City Council authorizes the payment of an annual assessment to the Harris County Appraisal District ("HCAD") for appraisal services for the 2021 tax year.

HCAD assessment is made in accordance with Section 6.06 of the Texas Property Tax Code to all participating entities. The City of Baytown is taxing unit 51 as shown on page 1 of Harris County's assessment detail.  The estimated payment is $252,944 for the 2020 tax year. The assessment is paid quarterly with the first payment due prior to December 31, 2020.

Since all units have not levied for 2020, the statement uses the tax levy for 2019 in calculating the 2021 assessment as required by Section 6.06(e) of the Texas Property Tax Code. The 2021 second quarter statement will reflect a recalculation and adjustment of the assessment using the 2020 levy.