TITLE 1. PROPERTY TAX CODE

SUBTITLE B. PROPERTY TAX ADMINISTRATION

CHAPTER 6. LOCAL ADMINISTRATION

SUBCHAPTER A. APPRAISAL DISTRICTS

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 County Appraisal District Must Get Audited Financials Annually; Available to Public:

Texas county appraisal districts must obtain an annual audit of financials by independent third party. The board of directors is responsible for engaging the auditor. The appraisal district financial audit is available to the public.

(a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent certified public accountant or a firm of independent certified public accountants.

(b) The report of the audit is a public record. A copy of the report shall be delivered to the presiding officer of the governing body of each taxing unit eligible to vote on the appointment of district directors, and a reasonable number of copies shall be available for inspection at the appraisal office.

Added by Acts 1987, 70th Leg., ch. 860, Sec. 2, eff. Sept. 1, 1987.

Cross References:
Publication of appraisal district budget, see Rule Sec. 9.3048.

These codes affect property owners across the state, in both larger and smaller cities including:

• Mesquite
• Quintana
• McBeth
• Rollingwood
• San Leanna
• Liverpool
• Hitchcock
• Kirby
• Highland Park
• Seabrook
• Fairchilds
• Santa Fe
• Old Ocean
• Justin
• Grand Prairie
• Pasadena
• Converse
• Barton Creek
• Danciger
• Oyster Creek

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

• School
• Regional mall
• Racket club
• Medical office
• Neighborhood shopping center
• Truck stop
• Auto dealer
• Funeral home
• Discount store
• Auto service garage

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

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