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» General Real Estate Rendition of Taxable Property (50-141)
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Texas Property Tax Code Explained - Section 5.04 - Training and Education of Appraisers - O'Connor and Associates

Texas Property Tax Code Explained

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Section 5.04 – Training and Education of Appraisers

Appraisal of real estate, business personal property and minerals is a combination of science, art and judgment. Accurate and equitable assessment of property is the cornerstone of a fair ad velorum property tax system. For example, if a house is valued at 100% of market value and commercial property is only assessed at 70% of market value, homeowners pay more than their fair proportion. Texas law requires all property be valued at 100% of market value.

Training and education are necessary for accurate and fair property tax assessment. It is also necessary for assessors to effectively review property tax appeals.

The Texas Comptroller consults with the Board of Tax Professional Examiners to set standards, approve curricula and materials for use in training appraisers.
Properly trained appraisers are an integral component of a fair and effective property tax system. Although the appraisal districts (and indirectly the property owners) pay the costs, the benefit outweighs the cost.

Sec. 5.04. Training and Education of Appraisers

(a) The comptroller shall consult and cooperate with the Board of Tax Professional Examiners or any successor agency responsible for certifying tax professionals in this state in setting standards for and approving curricula and materials for use in training and educating appraisers and assessor-collectors, and the comptroller may cooperate with the board or with other public agencies, educational institutions, or private organizations in sponsoring courses of instruction and training programs.

(b) An appraisal district shall reimburse an employee of the appraisal office for all actual and necessary expenses, tuition and other fees, and costs of materials incurred in attending, with approval of the chief appraiser, a course or training program sponsored or approved by the Board of Tax Professional Examiners.

Amended by 1981 Tex. Laws (1st C.S.), p. 119, ch. 13, Sec. 7; amended by 1991 Tex. Laws (2nd C.S.), p. 26, ch. 6, Sec. 2.

Cross References:
Professional and technical assistance available to appraisers, see Sec. 5.08.

Notes:
Under the Property Taxation Professional Certification Act , the Board of Tax Professional Examiners may make classifications of tax appraisers, assessors and collectors. It also has rule-making authority under the statute to prohibit persons from holding themselves out to be certified in areas in which they are not. Tex. Att'y Gen. LO-93-101 (1993).


These codes affect property owners across the state, in both larger and smaller counties including:
  • Travis County
  • Dallas County
  • Williamson County
  • Collin County
  • Galveston County
  • Harris County
  • Brazoria County
  • Harrison County
  • San Jacinto County
  • Calhoun County
  • Webb County
  • Hidalgo County
  • Midland County
  • Victoria County
  • Wilbarger County
  • Deaf Smith County
  • Madison County
The Texas Property Tax Code applies to all property types in Texas including:
  • Auto dealer
  • Hotel
  • Service center warehouse
  • Cold storage facility
  • Greenhouse
  • Hospital
  • Neighborhood shopping center
  • Student housing
  • Lumber storage
  • Mini-warehouse
O'Connor & Associates offers property tax services to all property owners of all land uses across Texas.

Sign up to have O'Connor & Associates protest your commercial or residential property taxes. You pay NOTHING unless we reduce your taxes!


Corporate Office
2200 North Loop West, Suite 200
Houston, TX 77018
driving directions to all locations
(t) 713.686.9955 / 1.800.856.REAL
(f) 713.686.3377
For general questions not related to property tax, e-mail us.
For property tax questions e-mail the Property Tax Department.
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