Hernando County Property Appraiser

The Hernando County Property Appraiser is responsible for identifying, valuing, and maintaining up-to-date information on all real estate within the county. This role ensures fair property assessments for taxation, which directly supports local services such as schools, law enforcement, and infrastructure. Homeowners, buyers, realtors, investors, and legal professionals often rely on these records to verify property values, review ownership history, and understand available exemptions such as homestead savings. By offering transparency and public access to records, the office plays an important role in promoting accountability and helping residents make informed financial and legal decisions.

Accessing information from the Hernando County Property Appraiser is valuable for many purposes—whether reviewing market trends before purchasing a home, confirming property tax obligations, or researching parcels for investment. The availability of online databases and property search tools allows the public to independently confirm details without needing third-party services. This accessibility builds trust in the property assessment system while ensuring that records remain verifiable, clear, and consistent with state and county guidelines.

The Role of the Hernando County Property Appraiser

The Hernando County Property Appraiser plays a crucial role in maintaining fair and transparent property assessments across the county. This office is responsible for determining the value of real estate and tangible property so that taxes are distributed equitably among residents and businesses. Accurate property appraisal ensures that the tax system works fairly, supporting essential community services such as schools, public safety, and infrastructure development.

What Does a Property Appraiser Do?

A property appraiser’s primary duty is to establish the just and fair market value of real estate within Hernando County. To achieve this, the appraiser’s office:

• Collects and updates property data, including size, location, improvements, and land use.
• Conducts inspections when new construction or significant renovations occur.
• Reviews market sales to align valuations with current real estate trends.
• Maintains official records for property ownership, exemptions, and classifications.

These responsibilities help ensure that tax assessments are based on accurate property values rather than estimates or outdated information.

Importance of Accurate Property Valuation

Accurate valuation is at the heart of a fair property tax system. When the Hernando County Property Appraiser carefully assesses property values:

• Homeowners pay taxes that reflect their property’s true worth.
• Property owners benefit from equal treatment, preventing overpayment or underpayment.
• Local governments receive the correct amount of revenue needed to provide essential services.
• Market data remains reliable, which is especially important for buyers, sellers, and real estate professionals.

A precise and transparent appraisal process helps maintain trust in the county’s taxation system while supporting growth and development.

Difference Between Property Appraiser and Tax Collector

Many people confuse the role of the property appraiser with that of the tax collector, but the two offices have very different functions:

• Hernando County Property Appraiser: Determines the value of properties and applies exemptions where eligible. This office does not collect taxes but ensures assessments are fair and accurate.
• Tax Collector: Responsible for sending out tax bills and collecting payments based on the values established by the property appraiser.

In short, the appraiser sets the value, and the tax collector manages the billing and collection process. Both offices work together to keep the property tax system functional, transparent, and fair for residents.

Property Search in Hernando County

Finding accurate property details is simple with the Hernando County Property Appraiser’s online search tools. Whether you are a homeowner verifying information, a buyer researching potential properties, or someone looking up local tax assessments, the system provides a straightforward way to locate the records you need. Below are the main methods available for conducting a property search and tips to ensure smooth navigation.

How to Search by Address

One of the most common methods is searching by property address.

• Enter the house number and street name into the search field.
• Be sure to avoid abbreviations unless they match the official record (for example, “Street” instead of “St.” may produce better results).
• If multiple properties share similar addresses, a list will appear, allowing you to select the exact property you want.

This option is ideal when you know the location but do not have parcel or ownership details.

How to Search by Parcel Number

Every property in Hernando County has a unique parcel identification number. This number links directly to the county’s property records and ensures precise results.

• Input the full parcel number without dashes or spaces, if possible.
• This method is best for title companies, surveyors, or anyone who already has official documentation referencing the parcel.
• Searching by parcel number minimizes the risk of confusing two properties with similar addresses.

Searching by Owner Name

If you know the name of the property owner, you can locate records by entering it into the search system.

• Type the last name first, followed by the first name.
• Keep in mind that exact spelling is important. If you’re unsure, try entering only the last name to generate a broader list of possible matches.
• This option helps when verifying ownership or comparing multiple properties held by the same person.

Using the Online Property Search Tool (Step-by-Step Guide)

To make the process easier, here is a step-by-step outline for using the Hernando County Property Appraiser search tool:

1. Visit the official property appraiser website.
2. Choose your preferred search type: address, parcel number, or owner name.
3. Enter your details carefully, double-checking for typos or extra spaces.
4. Click “Search” to generate results.
5. Select the correct property from the list.
6. Review details such as land value, building characteristics, sales history, and tax information.
7. Use available print or save options if you need a copy for personal reference.

Common Issues Users Face While Searching

While the system is designed to be user-friendly, some challenges can occur:

• Incorrect formatting: Addresses, names, or parcel numbers entered with extra spaces or punctuation may not return results.
• Partial information: If you only know part of the address or name, broaden your search to increase the chances of finding the property.
• Multiple matches: When several properties share similar details, carefully review the list to select the correct one.
• System downtime: Occasionally, the website may be temporarily unavailable due to updates or maintenance. If this happens, try again later.

If issues persist, contacting the Hernando County Property Appraiser office directly can provide clarification or additional assistance.

GIS Maps & Parcel Data in Hernando County

Geographic Information System (GIS) technology plays a vital role in making property data more accessible for residents, researchers, and property owners. Through the tools provided by the Hernando County Property Appraiser, users can explore parcel boundaries, property details, and interactive mapping layers that give a clearer picture of land and community development. These resources are designed to provide transparency and convenience for anyone who needs accurate property-related information.

What Are GIS Maps?

GIS maps are digital tools that combine geographic data with property and land records. In Hernando County, GIS maps allow users to view property lines, lot sizes, zoning classifications, flood zones, and other important land details. Instead of relying solely on paper plats or surveys, the digital system brings information together in a way that is easy to search, navigate, and interpret.

GIS maps also include visual layers such as aerial imagery, transportation networks, and municipal boundaries, making them an essential resource for understanding how a specific property fits into the broader community landscape.

How to Access Interactive Maps

The Hernando County Property Appraiser offers access to an online interactive map portal. This tool enables users to:

• Search by property address, parcel ID, or owner name.
• View property boundaries and measurements.
• Overlay zoning, land use, and flood maps.
• Access tax roll details linked to specific parcels.
• Print or download custom map views for personal reference.

This system provides a convenient way to explore property information without the need for in-person visits. It is especially helpful for residents looking to verify property lines, confirm zoning, or understand the surrounding area.

Downloadable Parcel Data

For users who need more detailed datasets, Hernando County makes parcel information available in downloadable formats such as shapefiles and CSV files. These files can be imported into GIS software or spreadsheets, making them useful for:

• Researching land development patterns.
• Reviewing parcel boundaries for mapping projects.
• Analyzing neighborhood trends.
• Preparing reports that require accurate property data.

The availability of parcel data in multiple formats ensures flexibility for both casual users and those conducting more advanced property studies.

Using GIS for Real Estate & Investment Research

GIS maps are also valuable for real estate buyers, sellers, and investors. By using the tools provided through the Hernando County Property Appraiser, users can:

• Compare property values across neighborhoods.
• Evaluate zoning and land-use restrictions before purchase.
• Review nearby infrastructure such as schools, roads, and utilities.
• Assess environmental factors like flood zones that may affect property decisions.

This type of research helps users make informed choices by combining property data with location-based insights. Whether someone is considering a new home purchase, planning a land development project, or evaluating investment opportunities, GIS tools provide reliable and accessible data to support decision-making.

Property Tax Exemptions in Florida

Florida offers a variety of property tax exemptions to help homeowners reduce their annual tax burden. These exemptions are designed to support different groups, including permanent residents, seniors, veterans, and agricultural property owners. Understanding which exemptions apply to you and how to apply for them in Hernando County can help ensure you maximize your savings and stay compliant with local regulations.

What Is a Homestead Exemption?

The homestead exemption is one of the most widely used property tax exemptions in Florida. It provides a significant reduction in the taxable value of a primary residence. In Hernando County, homeowners may receive up to $50,000 off the assessed value for their primary property.

Key points to note:

• Must be the owner’s permanent residence.
• Only one homestead exemption per person.
• Protects against annual property value increases through the Save Our Homes (SOH) cap, limiting assessment growth to 3% or the consumer price index, whichever is lower.

Applying for the homestead exemption in Hernando County ensures that your property taxes reflect only a portion of your home’s full assessed value, saving you money every year.

Senior Citizen Exemptions

Florida provides additional exemptions for senior citizens, offering extra financial relief for homeowners aged 65 and older. These can include:

• Additional exemptions on property value beyond the standard homestead exemption.
• Reduced tax rates for qualifying seniors with limited income.
• Protection from certain local assessments and special taxes.

In Hernando County, seniors should review the eligibility requirements annually, as income thresholds and exemption amounts may vary based on local ordinances.

Disability & Veteran Exemptions

Property owners with disabilities or veterans who meet specific criteria may qualify for exemptions that significantly reduce or even eliminate property taxes. Key exemptions include:

• Total and permanent disability exemption: Available for those with qualifying disabilities.
• Veteran exemptions: Including disabled veterans, surviving spouses, and specific service-related conditions.
• Some exemptions may cover up to 100% of the assessed value, depending on the veteran’s disability rating.

These exemptions ensure that Hernando County residents who have served the country or face disabilities are supported financially.

Agricultural Property Exemptions

Florida encourages agricultural activities through agricultural property exemptions. Property used primarily for farming, livestock, or other agricultural purposes may qualify for reduced assessments. Important aspects:

• Land must be actively used for agricultural purposes.
• Assessed value is based on its agricultural use, not potential market value.
• Requires annual certification with the Hernando County Property Appraiser’s office.

This exemption helps farmers and landowners maintain productive operations while benefiting from lower property taxes.

How to Apply for Exemptions in Hernando County

Applying for exemptions in Hernando County is straightforward but requires attention to deadlines and documentation. Steps include:

1. Determine eligibility: Review the types of exemptions for which you may qualify.
2. Gather required documentation: This may include proof of residency, age, disability, veteran status, or agricultural use.
3. Submit an application: Applications can be completed online or in-person at the Hernando County Property Appraiser’s office.
4. Meet deadlines: Most exemptions require submission by March 1st of the tax year to be applied.
5. Follow up: Verify that your exemption has been approved and reflected in your property tax assessment.

By understanding and applying for available exemptions, Hernando County property owners can ensure they are paying the correct amount of property taxes and maximizing available benefits.

How Property Appraisals Are Calculated

Property appraisals in Hernando County are a systematic process designed to determine the fair value of real estate for taxation and market purposes. The Hernando County Property Appraiser’s office evaluates multiple aspects of each property, including location, size, improvements, and prevailing market conditions. This ensures that each property’s assessed value accurately reflects its current worth. Understanding how appraisals are calculated helps homeowners anticipate property taxes, plan for sales or purchases, and verify that assessments are equitable and in line with Florida law.

Factors That Influence Property Value

When evaluating property in Hernando County, several key factors play a role in determining its value. Location is often the most significant element, with proximity to schools, shopping centers, and local amenities affecting market desirability. Size and layout of the property, including the total lot area, square footage, and usable living space, also influence value. Additionally, market conditions such as local supply and demand, interest rates, and recent comparable sales contribute to appraisal outcomes. Even improvements like landscaping, renovations, or energy-efficient upgrades can impact a property’s assessed worth. Understanding these factors helps homeowners and prospective buyers gain clarity on Hernando County property values.

Florida’s Property Appraisal Laws

Florida has specific regulations governing property appraisals, ensuring a standardized approach to valuation across counties. In Hernando County, appraisers follow state-mandated guidelines that define how properties are assessed and the methods used, including the cost, sales comparison, and income approaches. Appraisals must be fair, unbiased, and reflect the market value of the property as of January 1 each year. Property owners in Hernando County have the right to review their assessment, request explanations, and file appeals if they believe their property has been incorrectly valued.

Annual Reassessments in Hernando County

All properties in Hernando County undergo annual reassessment to reflect changes in market conditions, improvements, or other factors that affect property value. The Hernando County Property Appraiser’s office notifies property owners of their assessed values, usually in late summer or early fall. These reassessments determine property taxes for the upcoming fiscal year. It’s important for property owners to review these notices carefully, as reassessments can influence tax obligations and may provide opportunities to contest values if errors are identified.

Difference Between Market Value, Assessed Value & Taxable Value

The terminology used in Hernando County property appraisals is crucial. Market value represents the estimated price a property would sell for under normal conditions. Assessed value is the value assigned by the Hernando County Property Appraiser for taxation purposes and may differ from the market value. Taxable value is the portion of the assessed value that determines the property tax owed after exemptions, such as homestead or senior exemptions, are applied. By distinguishing these values, property owners can better anticipate tax liabilities and plan accordingly.

Appeal Your Property Assessment in Hernando County

Your property assessment in Hernando County is essential to ensure you are paying a fair and accurate amount in property taxes. Occasionally, assessments may not fully reflect current market conditions, property improvements, or unique property features. Fortunately, Hernando County Property Appraiser provides a structured process for property owners to appeal their assessments and request a review.

Appealing your property assessment is a critical step if you believe your property’s assessed value is inaccurate. This guide outlines the process, key deadlines, required documentation, and common mistakes to avoid. By following these steps carefully, you can increase the likelihood of a successful appeal.

When Should You File an Appeal?

Filing a property assessment appeal in Hernando County should be done promptly after receiving your Hernando County Property Appraiser notice. Typically, property owners receive an official Notice of Proposed Property Taxes or Assessment each year. It is essential to review this notice carefully to determine if the assessed value aligns with recent property market trends and improvements.

You should consider filing an appeal if:

• The assessed value significantly exceeds recent comparable property sales in your area.
• You recently made improvements that have not been reflected accurately in your assessment.
• Errors exist in the property description, such as square footage, property type, or lot size.
• External factors, such as environmental conditions or neighborhood changes, negatively affect property value.

Filing early ensures you meet all Hernando County deadlines and allows adequate time to gather the necessary documentation for a strong appeal.

Step-by-Step Appeal Process in Florida

The appeal process in Hernando County is structured to ensure transparency and fairness. Following these steps can simplify the process:

1. Review Your Assessment Notice: Carefully examine the notice from the Hernando County Property Appraiser. Note the assessed value, property description, and any adjustments.
2. Research Comparable Properties: Collect information on similar properties in your neighborhood to establish a market value comparison.
3. Submit Your Formal Appeal: File your appeal with the Hernando County Value Adjustment Board (VAB) before the stated deadline. This typically involves completing the official appeal form and providing supporting documentation.
4. Attend the Appeal Hearing: You may be required to present your case to the VAB or a designated hearing officer. Bring all relevant documents, photos, and comparable property data.
5. Receive the Decision: After review, the board will issue a written decision regarding your property assessment. If your appeal is successful, your property taxes may be adjusted accordingly.

By following each step precisely, property owners can ensure their appeal is processed efficiently and fairly.

Required Documents & Forms

A successful appeal depends on submitting accurate and complete documentation. The Hernando County Property Appraiser recommends including:

• The official Notice of Proposed Property Taxes or Assessment.
• Recent property appraisals or market analyses.
• Comparative property data from similar homes in the neighborhood.
• Photographs showing the property’s current condition.
• Receipts or records for recent improvements or renovations.
• Completed Value Adjustment Board (VAB) appeal form.

Ensuring all documents are submitted in the correct format will prevent delays or denial of your appeal.

Timeline & Deadlines for Appeals

Meeting the Hernando County deadlines is critical. Key dates typically include:

• Assessment Notice Distribution: Usually sent in August or September.
• Deadline to File Appeal: Generally within 25 days of the notice mailing date. Check your notice for the exact date.
• Hearing Schedule: VAB hearings typically occur between October and December. Confirm your assigned date early.
• Final Decision Notification: Issued shortly after your hearing, often within a few weeks.

Mark these dates clearly and set reminders to ensure your appeal is submitted on time and your hearing is attended.

Common Mistakes to Avoid During an Appeal

Appealing your property assessment in Hernando County can be straightforward if you avoid common errors. Common mistakes include:

• Missing Deadlines: Filing late can automatically disqualify your appeal.
• Incomplete Documentation: Submitting an appeal without proper evidence weakens your case.
• Ignoring Comparable Properties: Failure to present market comparisons reduces credibility.
• Assuming Automatic Reductions: Not all appeals result in lower assessments; prepare realistic expectations.
• Not Attending Your Hearing: Skipping the hearing may result in automatic denial.

Carefully reviewing each step and ensuring your appeal is complete can significantly increase your chances of success.

Forms, Downloads & Online Services

The Hernando County Property Appraiser office offers a wide range of forms, downloadable files, and online services designed to make property information easier to access. Whether you are requesting documents, reviewing land data, or applying for exemptions, these tools provide a reliable way to handle property-related needs without unnecessary delays.

Requesting Property Records

Residents and researchers can request property records directly through the Hernando County Property Appraiser website. These records typically include ownership details, assessed values, tax history, and parcel descriptions. To request a record:

• Use the online property search feature for quick access.
• Download official request forms if you need certified copies.
• Submit completed forms through the provided online portal or by mailing them to the office.

This process ensures that homeowners, buyers, and legal representatives have accurate, up-to-date information when making important decisions.

Downloading GIS & Parcel Data

The Hernando County Property Appraiser provides Geographic Information System (GIS) maps and parcel data for public use. GIS tools allow users to:

• View interactive maps with parcel boundaries.
• Download shapefiles and mapping layers for research and planning.
• Access lot dimensions, zoning codes, and land-use classifications.

For more advanced needs, downloadable parcel datasets can be retrieved directly from the office’s online services. These resources are especially useful for surveyors, developers, and researchers who need precise geographic and property data.

Submitting Exemption Applications Online

Property owners can take advantage of online services to apply for exemptions offered by the Hernando County Property Appraiser. Common exemptions include:

• Homestead Exemption
• Senior Exemption
• Veteran and Disability Exemptions

The online application system streamlines the process, allowing homeowners to upload supporting documents and track the status of their request. Submitting exemptions electronically reduces processing time and ensures that benefits are applied to eligible properties efficiently.

Accessing Historical Property Records

For those researching property ownership over time, the Hernando County Property Appraiser office provides access to historical records. These records can be helpful for:

• Tracing property transfers and deed history.
• Reviewing past assessments and valuations.
• Supporting legal or genealogical research.

Historical data may be available in both digital and archived formats. Many older documents have been digitized for convenience, while others may require an in-person request at the office.

Hernando County Property Market Overview

Understanding the property market is an important part of making informed real estate decisions in Hernando County. Whether you are a first-time homebuyer, a current homeowner considering selling, or an investor studying long-term value, the market trends and appraisal process provide valuable insights. The Hernando County Property Appraiser plays a key role in maintaining accurate assessments that reflect local property values and taxation.

Real Estate Trends in Hernando County

The Hernando County housing market has seen steady growth in recent years, with demand rising due to its balance of affordability and quality of life. Many buyers are drawn to the area’s suburban communities, access to coastal amenities, and relative affordability compared to nearby metropolitan regions.

• Suburban appeal: Communities such as Spring Hill and Brooksville attract buyers looking for more space at lower prices.
• Inventory shifts: Periods of limited housing supply have driven competition among buyers, influencing both home values and turnover rates.
• Growth drivers: Proximity to Tampa and major highways makes the county appealing for commuters, further supporting property demand.

By keeping track of these trends, residents and investors can better understand how broader economic conditions impact property values in Hernando County.

Average Home Values & Tax Rates

Average home values in Hernando County vary by neighborhood, property type, and market conditions. Recent assessments show that single-family homes remain the most common property type, with values that are competitive compared to other parts of Florida.

Property taxes are calculated using assessed value and the applicable millage rates set by local taxing authorities. The Hernando County Property Appraiser is responsible for determining assessed values fairly and consistently, which ensures that property owners contribute proportionately to community services such as schools, fire protection, and infrastructure.

Key factors influencing home values and tax assessments include:

• Location within the county (proximity to schools, parks, or commercial areas).
• Property size, age, and improvements.
• Market demand and comparable sales in the area.

Why Accurate Appraisal Matters for Buyers & Sellers

Accurate property appraisal benefits both buyers and sellers in the Hernando County real estate market.

• For buyers: A reliable appraisal ensures that they are not overpaying for a property and provides clarity on future tax obligations.
• For sellers: Correct valuations make it easier to price homes competitively, helping attract serious buyers without undervaluing the property.
• For the community: Accurate assessments support fairness in taxation, ensuring that every property owner contributes a fair share to local services.

The Hernando County Property Appraiser ensures transparency in this process, helping to maintain trust in the local property market. For residents, understanding how assessments are conducted can reduce confusion and provide confidence when making important financial decisions.

Florida Property Appraisal System – Statewide Context

Florida’s property appraisal system is designed to maintain fairness, transparency, and consistency in how property values are assessed. While each county has its own property appraiser’s office, including the Hernando County Property Appraiser, all 67 counties follow the same framework under Florida law and the oversight of the Florida Department of Revenue. This ensures that taxpayers across the state are treated equitably.

Role of County Appraisers Across Florida

County property appraisers are responsible for assessing real estate values that serve as the basis for local property taxes. Their duties are comprehensive and directly impact homeowners, businesses, and local governments.

• Identifying and listing all real property in their county.
• Valuing properties based on market trends, condition, and usage.
• Applying exemptions, such as Homestead and agricultural classifications.
• Maintaining accurate records accessible to the public.

In Hernando County, these responsibilities mirror the statewide standard but are applied to local conditions, such as suburban growth and rural land use.

Differences Between Counties (Hernando vs. Pasco vs. Hillsborough)

Although guided by the same statutes, the work of county appraisers reflects local differences in market activity, population, and development trends.

• Hernando County: A balance of suburban neighborhoods and agricultural areas means property appraisals focus on both residential values and farmland assessments.
• Pasco County: Rapid expansion and new construction lead to frequent adjustments in property values and higher transaction volumes.
• Hillsborough County: As one of Florida’s most urban counties, appraisals must account for diverse property types including high-rise condos, industrial facilities, and waterfront real estate.

These distinctions demonstrate how statewide rules are applied differently depending on local economic and demographic factors.

How State Laws Affect Property Taxation

Florida’s property taxation framework is grounded in state law, which ensures uniformity across all counties. Important rules include:

• Homestead Exemption: Reduces the taxable value of a primary residence, lowering tax bills.
• Save Our Homes Cap: Limits annual increases in assessed value of homesteaded properties, protecting long-term residents.
• Agricultural Classifications: Ensures farmland is valued based on agricultural use, not speculative development.

For the Hernando County Property Appraiser, applying these laws correctly is essential for balancing fairness with legal compliance.

Importance of the Florida Department of Revenue Oversight

Even though property appraisers operate at the county level, the Florida Department of Revenue (FDOR) provides essential oversight. This keeps assessments consistent and prevents significant disparities between counties.

• Annual ratio studies compare county assessments with actual market sales.
• Guidance and training ensure local offices apply laws correctly.
• Compliance reviews enforce statewide standards of fairness and transparency.

With FDOR oversight, property owners in Hernando, Pasco, or Hillsborough can have confidence that their assessments are equitable and aligned with state requirements.

Frequently Asked Questions (FAQs)

This section answers common questions about the Hernando County Property Appraiser, property searches, ownership details, exemptions, and how the tax process works.

Are property records public in Hernando County?

Yes. Property records in Hernando County are considered public information and are maintained by the Hernando County Property Appraiser’s Office. These records generally include details such as property ownership, assessed value, parcel information, and legal descriptions. Anyone can search for property data online through the official property appraiser website or by visiting the office in person. Keep in mind that while most records are public, certain personal details (like Social Security numbers) are not included to protect privacy.

How do I find a property without a parcel number?

If you don’t have a parcel number, you can still locate a property using other search options provided by the Hernando County Property Appraiser. Common methods include searching by the property owner’s name, the property’s physical address, or subdivision details. The online search tool is designed to allow multiple types of queries, making it easier to find the property information you need even without a parcel number.

Can I check who owns a property in Hernando County?

Yes. Ownership details are part of the public property records maintained by the Hernando County Property Appraiser. By using the property search tool, you can view the current owner’s name along with other relevant details such as the site address, assessed value, and property description. This service is intended to provide transparency for residents, buyers, and anyone interested in real estate information.

How do I apply for a homestead exemption?

Homeowners in Hernando County can apply for a homestead exemption through the Hernando County Property Appraiser’s Office. This exemption can reduce the taxable value of your primary residence, potentially lowering your property tax bill. To apply, you typically need proof of ownership, Florida residency documents (such as a driver’s license or voter registration), and evidence that the home is your permanent residence. Applications can usually be submitted online, by mail, or in person, but deadlines apply—so it’s important to check the property appraiser’s website for specific dates and requirements.

What’s the difference between the appraiser and the tax collector?

The Hernando County Property Appraiser and the Hernando County Tax Collector have different roles:

• Property Appraiser: Determines the assessed value of properties for tax purposes, maintains property records, and administers exemptions such as homestead.
• Tax Collector: Uses the values set by the appraiser to calculate and collect property taxes.

In short, the appraiser establishes the value, and the tax collector handles billing and collection. Both offices work together in the property tax system but serve separate functions.