Harris County Appraisal District (HCAD) Is Over-Taxing Flooded Property Owners By 50 To 100%. HCAD is NOT valuing these flooded properties accurately. They are not following mandatory requirements of the Tax Code and the Texas Department of Licensing and Regulation. HCAD and the Appraisal Review Board (ARB) are not considering market evidence in valuing flooded homes, grossly overtaxing Texans at their time of greatest need. Both HCAD and the ARB are overtly ignoring the law. HCAD appraisers are testifying that the HCAD has not developed an opinion of market value. Despite evidence from the HCAD appraiser that their valuation does not meet basic requirements, ARB panels are ratifying the HCAD value in a breath-taking display of raw power and force. The appraisal district and the ARB appear to be ignoring all evidence at hearings . In our opinion, it is clear the process is a sham after 1 or 2 hearings. The ARB ...