TITLE 1. PROPERTY TAX CODE

SUBTITLE B. PROPERTY TAX ADMINISTRATION

CHAPTER 5. STATE ADMINISTRATION

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

Texas Chief Appraisers Selected by Board of Directors and Rule Appraisal Districts

Texas chief appraisers run appraisal districts “at the pleasure” of the appraisal district board of directors. They can be terminated at any time for any reason. The board of directors is selected by tax entities in the county and does not include any property owner representives. The chief appraiser is responsible for setting values and maintaining records for each property, settling protests at the informal hearing or attending the appraisal review board hearing and hiring / supervising the balance of the staff. The chief appraiser position is quasi-political, including communications with tax entities and the Texas legislature.

Sec. 5.042.

(a) Except as provided by this section, a person may not serve as a chief appraiser for an appraisal district unless the person has completed the course of training prescribed by Section 1151.164, Occupations Code.

(b) A person may serve in a temporary, provisional, or interim capacity as chief appraiser for a period of up to one year without completing the training required by this section.

(c) This section does not apply to a county assessor-collector who serves as chief appraiser under Section 6.05(c).

Added by Acts 2005, 79th Leg., Ch. 1111 (H.B. 2382), Sec. 2, eff. July 1, 2006.

Notes:
Acts 2005, 79th Leg., ch. 1111, § 2, eff. July 1, 2006 also provides:

(a) The Board of Tax Professional Examiners shall implement the training program required under Section 1151.164, Occupations Code, as added by this Act, not later than January 1, 2006.

(b) A person is not required to complete the training program prescribed under Section 1151.164, Occupations Code, as added by this Act, to serve as a chief appraiser for an appraisal district until July 1, 2006.

(c) The change in law made by this Act by the enactment of Section 5.042, Tax Code, applies only to a chief appraiser appointed on or after July 1, 2006.
These codes affect property owners across the state, in both larger and smaller counties including:

• Bexar County
• Waller County
• Brazoria County
• Collin County
• Travis County
• Williamson County
• Tarrant County
• Lamar County
• Jim Wells County
• Johnson County
• Ellis County
• Smith County
• Kaufman County
• Comanche County
• Starr County
• Scurry County
• Hockley County

The Texas Property Tax Code applies to all property types in Texas including:

• Community shopping center
• Daycare center
• Movie theatre
• Land
• Truck terminal
• Mini-warehouse
• Convenience store
• Shopping mall
• Shopping center
• Airplane hangar

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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