How Texas Appraisal Districts and Tax Offices Differ
How Texas Appraisal Districts and Tax Offices Differ
Information, not legal advice. Laws change; check the current statute or rule and talk to a Texas attorney before you act.
People new to Texas property tax often call the appraisal district about a tax bill, or the tax office about a value. Those are two different agencies with different jobs and different records. If you buy, lend on, or market to owners of Texas property, knowing which office holds which record saves a lot of time.
The three players
| Who | What they do | Key law |
|---|---|---|
| Appraisal district (often called "the CAD") | Values every taxable property as of January 1; keeps the ownership and exemption records; sends notices of appraised value; handles protests through its appraisal review board | Tax Code ch. 6, subch. A; chs. 11, 23, 25, 41 |
| Taxing units (county, city, school district, college, hospital, MUD and other special districts) | Each adopts its own tax rate every year | Tax Code ch. 26 |
| Tax assessor-collector ("the tax office") | Calculates and mails bills, collects payments, keeps the delinquent roll, issues tax certificates, makes installment agreements, and (through its attorneys) sues to collect | Tax Code ch. 6, subch. B; chs. 31, 33 |
The appraisal district
One per county. An appraisal district is established in each county, with the same boundaries as the county, and it appraises property for every taxing unit that taxes property there (Tax Code §§6.01, 6.02). It is a political subdivision of the state.
Governance. In counties of 75,000 or more, the board has nine directors: five appointed by the taxing units, three elected by county voters, and the county assessor-collector as an ex officio director (§6.0301). Smaller counties use appointed boards (§6.03). The board hires the chief appraiser, who runs the office (§6.05).
What it records. The CAD is where you find:
- Market and appraised value as of January 1 (§23.01).
- Owner name and mailing address, legal description, property use, improvements.
- Exemptions: homestead, over-65, disabled, disabled veteran and others. Exemption applications go to the chief appraiser, generally before May 1 (§11.43).
- Deferral affidavits for seniors and disabled owners (§33.06(b)).
What it does not do. The CAD does not set tax rates, send tax bills or collect taxes. Its notices of appraised value must say so, in italics: "The Texas Legislature does not set the amount of your local taxes..." and explain that each taxing unit's governing body decides whether taxes go up (§25.19(b)).
Protests. Owners protest values and exemption denials to the appraisal review board (ARB), generally by May 15 or 30 days after the value notice, whichever is later (§§41.41, 41.44). The ARB must approve the records by July 20 (§41.12), and the chief appraiser certifies the roll to each taxing unit by July 25 (§26.01).
Privacy limits. About 28 categories of people (peace officers, judges, family-violence victims and others) can make their home address confidential in appraisal records (§25.025). CADs may not post photos, sketches or floor plans of residences online, or information showing an owner is 65 or older (§25.027).
The taxing units
Every county, city, school district and special district that taxes the property sets its own rate. A rate must generally be adopted by the later of September 30 or the 60th day after the unit receives the certified roll (§26.05(a)). A typical bill has several taxing units on it.
The tax office
Who is the collector. The county assessor-collector is set by the Texas Constitution (§6.21). It assesses and collects county taxes and, by law or contract, often collects for cities, schools and other units too (§§6.22, 6.23, 6.24). Some cities and school districts collect their own taxes, and some units contract with the appraisal district to collect (§6.24). So one property can have more than one tax office.
What it records.
- Tax bills, mailed by October 1 or as soon as practicable (§31.01). The bill shows value, exemptions, each unit's rate, amount due, the delinquency date, and penalty and interest rates (§31.01(c)).
- Payments and the delinquent roll. Taxes not paid before February 1 become delinquent (§31.02), and penalty and interest start (§33.01).
- Tax certificates: on anyone's request, the collector issues a certificate of the delinquent taxes, penalties, interest and known costs due, for a fee of no more than $10 (§31.08). Title companies rely on these at closing.
- Installment agreements (§33.02) and records of tax lien transfers to property tax lenders, with the transfer date marked on the account (§32.06(b)).
Delinquent collection. Most large taxing units hire a private law firm to collect delinquent taxes. The attorney's fee is capped at 20% of the delinquent tax, penalty and interest collected (§6.30(c)), and units that contract with an attorney may add a matching collection penalty from July 1 (§33.07). The attorneys file the tax suits; see Texas delinquent tax suits explained.
Which office to call
| Question | Office |
|---|---|
| Who owns this property? What is the mailing address? | Appraisal district |
| Does it have a homestead or over-65 exemption? | Appraisal district |
| What is it worth for tax purposes? How do I protest? | Appraisal district / ARB |
| What is owed? Is it delinquent? How many years? | Tax office (each one that bills it) |
| Can the owner get a payment plan? | Tax office |
| Has a tax suit been filed? | Tax office's attorney, or the district clerk |
| Is a tax sale scheduled? | Tax office's attorney, constable or sheriff |
Getting the data
Many large CADs publish bulk files; Dallas CAD, for example, posts downloadable ownership, certified-roll and GIS files. Tax offices publish or release delinquent rolls on their own schedules, and both are subject to the Public Information Act (Gov't Code ch. 552). Confidential addresses under §25.025 come through withheld and must stay that way. See How public records work in Texas.
How this shows up in Agentix Data
We pull both sides and join them by parcel. Appraisal-district records (Dallas, Collin, Harris, Fort Bend, Denton, Johnson, Hood and Travis) give owner, mailing address, exemption codes, deed date and value. Tax-office delinquent rolls and suit status (Dallas, Tarrant, Collin, Denton, Travis and Hood, plus Harris suits from the District Clerk) give what is owed. Owners whose addresses are confidential under §25.025 are never re-identified.
Sources
- Texas Tax Code ch. 6 (§§6.01, 6.02, 6.03, 6.0301, 6.05, 6.21-6.24, 6.30): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.6.htm
- Texas Tax Code §11.43 (exemption applications): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm#11.43
- Texas Tax Code §23.01 (January 1 appraisal): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.01
- Texas Tax Code §25.19 (notice of appraised value), §25.025 (confidential addresses), §25.027 (internet posting limits): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm and https://texas.public.law/statutes/tex._tax_code_section_25.025
- Texas Tax Code §26.01, §26.05 (roll certification, rate adoption): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm
- Texas Tax Code §§31.01, 31.02, 31.08 (bills, delinquency, tax certificates): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm
- Texas Tax Code §§41.12, 41.41, 41.44 (ARB, protests): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm
- Dallas Central Appraisal District, Data Products: https://dallascad.org/DataProducts.aspx
- Texas Comptroller, Property Tax Assistance: https://comptroller.texas.gov/taxes/property-tax/
General information, not legal or financial advice.