May 19, 2026 - As 2026 Notices of Appraised Value (NAVs) begin arriving in mailboxes, we wanted to take a moment to explain what the notice means, why some property owners may not have received one, and what steps are available if you have questions about your value.
First, if you did not receive a Notice of Appraised Value this year, it is because your property’s market value did not increase by more than $1,000 from last year.
Under Texas law, appraisal districts are required to appraise property based on its market value as of January 1 each year. Simply put, market value is the price a property would likely sell for under normal market conditions.
One of the most common misunderstandings we hear is about the difference between property values and property taxes. The Appraisal District does not set tax rates and cannot appraise property based on the amount of taxes due. Our responsibility is to determine market value only. Tax rates are later set by taxing entities such as the county, cities, schools, and other local jurisdictions based on their budgets and funding needs.
Like all appraisal districts in Texas, Shelby County Appraisal District uses a process called mass appraisal, which is required by state law and professional appraisal standards. With approximately 24,000 accounts and a small appraisal staff, values are developed using market sales, property characteristics, and standardized appraisal methods to ensure properties are treated as equally and uniformly as possible.
When determining value, appraisers look at factors such as property size, age, location, construction type, condition, and recent comparable sales. Depending on the property type, one or more appraisal methods may be used:
- Sales Comparison Approach – comparing your property to similar recently sold properties
- Income Approach – commonly used for income-producing properties like apartments or commercial buildings
- Cost Approach – estimating the replacement cost of improvements, less depreciation, plus land value
As part of this process, countywide adjustments may be applied to keep values fair and consistent across similar properties. Sales data within school districts may also be reviewed to determine whether values in certain areas need to be adjusted up or down to better reflect the local market.
We also understand that no one knows your property better than you do. Because appraisers often cannot see inside a property unless it has recently been inspected, we encourage property owners to share information that may affect value, including photos, repair estimates, or details about the condition of the home or improvements.
If you have questions about your market value, please do not hesitate to contact or visit our office. We are always happy to visit with property owners and explain how values were determined. While we cannot discuss taxes owed, we can discuss your property’s market value and the information used in the appraisal process.
If you disagree with your proposed value, you have the right to file a protest before the deadline listed on your notice. In many cases, questions or concerns can be resolved informally with an appraiser before a formal hearing is needed. If no agreement is reached, the next step is a hearing before the Appraisal Review Board (ARB), where both you and the Appraisal District can present information so the ARB can make a final determination of value.
A Few Things to Know About Your Notice
1. This is NOT a tax bill.
Your notice clearly states “This is NOT a Tax Statement” and “Do Not Pay From This Notice.”
2. Your Property ID is important.
The Property ID number is located on the right side of the notice and helps us quickly locate your account when you call or visit.
3. The notice compares last year’s value to this year’s proposed value.
“Improvements” simply refers to items added to the land, such as homes, barns, utilities, driveways, wells, ponds, pools, and similar structures or features.
4. Estimated taxes are only estimates.
Any estimated taxes shown are based on last year’s tax rates and may change once local taxing entities adopt their new budgets and tax rates later this year.
We appreciate the opportunity to serve Shelby County and encourage anyone with questions to reach out to our office. Our goal is to keep the appraisal process as fair, accurate, and transparent as possible for all property owners. We are open Monday-Thursday 8AM to 4:30PM and Friday 8AM to 1PM. 936-598- 6171 or clerk@shelbycad.com
You are also able to view your property on our website at www.shelbycad.com
