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Property Tax Fiduciary 1.11

The Texas Comptroller reviews the assessment prepared for each school district by the local county appraisal district. If the level of assessment is deficient, there are no explicit consequences the first year. However, the second year assessment is below statutory requirements, the comptroller shall deliver a report that details the comptroller’s findings and recommendations for improvement to

  • The appraisal district chief appraiser and board of directors, and
  • The superintendent and board of directors of each school district participating in the appraisal district.

If the appraisal district does not reasonably comply with the comptroller’s recommendations within one year, the comptroller notifies the judge in each district court in the county who shall appoint a five-member board of conservators to implement the recommendations.

It is rare for the comptroller to require local district court judges appoint a board of conservators.

Sec. 5.102. Review of Appraisal Standards

(a) The comptroller shall review the appraisal standards, procedures, and methodology used by each appraisal district that appraises property for an eligible school district as defined by Section 403.3011, Government Code, to determine compliance with generally accepted appraisal standards and practices. The comptroller by rule may establish procedures and standards for conducting the review.

(b) In conducting the review, the comptroller is entitled to access to all records and reports of the appraisal district and to the assistance of the appraisal district’s officers and employees.

(c) If the review results in a finding that an appraisal district is not in compliance with generally accepted appraisal standards and practices, the comptroller shall deliver a report that details the comptroller’s findings and recommendations for improvement to:

(1) the appraisal district’s chief appraiser and board of directors; and

(2) the superintendent and board of trustees of each school district participating in the appraisal district.

(d) If the appraisal district fails to comply with the recommendations in the report and the comptroller finds that the board of directors of the appraisal district failed to take remedial action before the first anniversary of the date the report was issued, the comptroller shall notify the judge of each district court in the county for which the appraisal district is established, who shall appoint a board of conservators consisting of five members to implement the recommendations. The board of conservators shall exercise supervision and control over the operations of the appraisal district until the comptroller determines under Section 403.302, Government Code, that in the same year the taxable value of each school district for which the appraisal district appraises property is the local value for the school district. The appraisal district shall bear the costs related to the supervision and control of the district by the board of conservators.

Added by Acts 1991, 72nd Leg., ch. 843, § 9, eff. Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 260, § 46, eff. May 30, 1995; Acts 1997, 75th Leg., ch. 1040, § 65, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1183, § 5, eff. June 20, 2003.

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

  • Galveston County
  • Dallas County
  • Brazoria County
  • Montgomery County
  • Harris County
  • Tarrant County
  • Fort Bend County
  • Panola County
  • Smith County
  • Jim Wells County
  • Calhoun County
  • Reeves County
  • Gray County
  • Cameron County
  • Midland County
  • Titus County
  • Matagorda County

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

  • Hotel
  • Veterinary clinic
  • Amusement park
  • Nursing home
  • Country club
  • Shopping mall
  • Airplane hangar
  • Neighborhood shopping center
  • Office building
  • Land

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

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