The improvement (house) is added to the appraisal roll at the percent of market value, generally based on completion, as of January 1st of the tax year.
Disclaimer
“The Collin Central Appraisal District provides this information “as is” without warranty of any kind. This data could include inaccuracies or typographical errors. The Collin Central Appraisal District is not responsible for any errors or omissions.”