According to the Texas Constitution, the Tax Assessor-Collector is a constitutionally required office for counties with more than 10,000 population.

In the past, the Tax Assessor-Collector determined the value of property and collected taxes within the county. The office could also contract with other governmental units to perform the same services. However, effective January 1, 1982, state law required that counties participate in a single appraisal district. Under the revision, many duties regarding property taxes that had been performed by the county Tax Assessor-Collector, such as appraisal, became the duties of the office of the chief appraiser of the districts.

Although the functions and responsibilities of the Harris County Tax Office are numerous and complex, three distinct functions are most noticeable to citizens. These involve the collection of property taxes, the licensing and titling of vehicles, and serving as the registrar of voters.

Property Taxes

The Harris County Tax Assessor-Collector:

• Mails tax statements to taxpayers each year
• Submits a list of delinquent tax accounts to the designated authorities
• Collects property taxes for contracting taxing jurisdictions in Harris County
• Distributes tax collection to contracting taxing jurisdictions
• Issues receipts for taxes paid
• Notifies delinquent taxpayers of their delinquent status
• Assists property owners in applying for exemptions, such as homestead exemptions, disability exemptions, and "over-65" exemptions

Motor Vehicle Registration

The Harris County Tax Assessor-Collector:

• Registers motor vehicles for the Texas Department of Transportation
• Processes applications for certificate of title for automobile purchase/owners
• Collects fees for the Texas Department of Transportation
• Distributes registration and title fees to the Texas Department of Transportation
• Distributes motor vehicle sales tax fees to the Texas State Comptroller
• Issues special license plates
• Processes applications for certificates of title for motorboats

Voter Registration

The Harris County Tax Assessor-Collector, acting as Registrar of Voters:

• Registers eligible voters in Harris County
• Maintains a voter registration database
• Provides a list of eligible voters for governmental bodies to use in conducting elections
• Deputizes volunteers to register voters
• Maintains maps of voting precincts and districts in Harris County indicating the jurisdictions into which each voting precinct falls.

Historical Note: The role of the Harris County Tax Assessor-Collector as Registrar of Voters dates back to the imposition of a "poll tax" by the Texas Legislature. The poll tax was a fee levied on persons desiring to vote. Because the poll tax was a revenue item, the duty to collect the poll tax in Texas fell to the Tax Assessor-Collector in each county.

The Supreme Court of the United States declared the poll tax unconstitutional in 1966.

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