Property Tax Basics
Two Different Offices Handle Your Property Tax
In Polk County, one office sets your property value and a separate office collects the tax you owe.
The Polk Central Appraisal District decides what your property is worth each year. It does not collect taxes. Its office is at 114 Matthews St. in Livingston. The phone is 936-327-2174.
The Tax Assessor-Collector is a separate office. It sends bills and collects what you owe. That office is at 416 N. Washington Ave. in Livingston. If you disagree with your value, you protest at the appraisal district, not the tax office. The Texas Comptroller's county directory lists both offices and confirms they are separate.
Source to confirm: Texas Comptroller — Polk County Directory