Each year, the Assessor is required to create and maintain an assessment roll detailing all county property, its owner, and its value. This roll, with preliminary or tentative, assessments, is made available for public inspection in May.
Property owners whose property has changed in value are notified by mail of those changes, and are given an opportunity to appeal any values they feel are inconsistent with the fair market value of their property.
The County Board of Equalization, after hearing owners’ appeals and ordering any changes they feel are warranted, makes the assessment roll final for the year.
The Assessor of Property continues to prorate new construction until September 1. The tax rolls are then turned over to each local taxing authority. The local taxing authority in Williamson County is the
County Trustee.