The Harris County Appraisal District appraises taxable properties for cities and school districts. In addition, it reviews more than 300 districts that levy property tax. The district also administers exemptions and special appraisals, such as the productivity valuation of agricultural land and determines the taxable situs of properties. The Harris County Appraisal District evaluates over 1 million property parcels annually. The district is governed by a board of directors. The Harris County Appraisal District has an appraisal review board that hears property owners protests regarding values and other related matters. It provides information about real estate and personal properties.