Refi Loan Appraisal used for Tax Appraisal?

[Monte Mabry]

Good afternoon BiggerPockets!

I am currently looking at a deal in Houston, TX that only cash flows if the property taxes stay where they are today or only go up slightly. 

The current tax appraisal is at $110k and the ARV is at $170k. If the appraisal I get to refinance out of the hard money loan comes in at $170k like I want it to, will this also be the new tax appraisal?

If the new taxes are based on the ARV loan appraisal then the deal will no longer cash-flow. Does HCAD (Harris County Appraisal District) have access and use the value of my loan appraisal to determine the tax appraisal value of the home? If so, is it possible to significantly reduce this so that the deal still cash flows?

Thank you for your help!