A property-tax question may belong to one of two Polk offices

A value or exemption question goes to Polk Central Appraisal District at 114 Matthews St. in Livingston. That office appraises property, processes exemptions, and handles the protest path. It does not take the payment shown on a tax bill.

The Polk County Tax Assessor-Collector at 416 N. Washington Ave. collects for the county and the local units listed in its consolidated system. If another collector appears on the bill, follow the bill. The useful shortcut is simple: challenge the appraisal at Polk CAD; ask the named collector about payment.