Most homeowners should have received a notice from the county appraisal district—Brazoria County Appraisal District or Galveston Central Appraisal District—noting the estimated property appraisal for the year. The value of an individual’s property is a predictor for how much he or she will owe by Jan. 31.

Once the appraisal district certifies the value of each tract in the county by June or July, each taxing entity will approve its tax rate for the fiscal year.

The tax rate is then calculated against the appraised value of the property to come up with end- of-year taxes. Even if a tax rate drops, high appraisals can still mean more taxes are owed.

Pearland ISD set its tax rate for the 2017-18 fiscal years. The cities of Pearland and Friendswood along with Alvin and Friendswood ISDs have yet to set their rates. Each municipal utility district will also set a tax rate.

By state law, at least two public hearings must be held to receive citizen input before an entity can adopt a tax rate.