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 Central Appraisal Districts Follow Minimum Standards Set By Texas Comptroller:

Texas central appraisal districts operate based on minimum standards for administration and operation of an appraisal district. This statute seems to guarantee these minimum standards. However, appraisal districts are run by chief appraisers who rule with scarcely any oversight, other than the appraisal district board of directors.

(a) The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district. The minimum standards may vary according to the number of parcels and the kinds of property the district is responsible for appraising.

(b) The comptroller may require from each district engaged in appraising property for taxation an annual report on a form prescribed by the comptroller on the administration and operation of the appraisal office.

(c) The comptroller may contract with consultants to assist in performance of the duties imposed by this chapter.

(d) Notwithstanding any other provision of this title, the comptroller may, after providing notice, require a document, payment, notice, report, or other item required to be submitted to the comptroller under this title to be submitted electronically and may send a document, payment, notice, report or other item the comptroller is required to send under this title electronically. The comptroller may adopt rules to administer this subsection, including rules specifying the format of an item electronically submitted to or sent by the comptroller.

Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 6, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991.

Amended by:
Acts 2021, 87th Leg., R.S., Ch. 282 (H.B. 3786), Sec. 1, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 1, eff. September 1, 2021.

Cross References:
Comptroller shall prescribe and furnish forms, see Sec. 5.07.
Comptroller annual report, see Sec. 5.09(a).

Notes:
The board lacks authority to make rules clarifying the procedure for electing the appraisal district board of directors. Op. Tex. Att’y Gen. No. MW-126 (1980).
These codes affect property owners across the state, in both larger and smaller cities including:

• Carrollton
• East Columbia
• Edgecliff
• Copper Canyon
• Onion Creek
• Bacliff
• Tiki Island
• Kennedale
• Lochridge
• Alamo Heights
• Corral City
• Bee Cave
• Liverpool
• Lakeway
• Oak Grove
• Pleasant Run
• Old Ocean
• Seabrook
• Sweeny
• Patton Village

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

• Research and development
• Department store
• Cold storage facility
• Health spa
• Self-storage
• Auto salvage yard
• Bowling alley
• Mobile home park
• Used car lot
• Tennis club

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

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