Unlock Your Texas Property Tax Future 2025 – Ace the Consultant Exam with Confidence!

County Appraisal Districts play a crucial role in the property tax system in Texas. These entities are designated with the responsibility of appraising properties within their borders for tax purposes. Each county in Texas has its own appraisal district, which assesses both real and personal properties to establish their market value. The assessment process is fundamental because property taxes are calculated based on these appraised values.

The Texas State Legislature creates and enacts the laws governing property taxes but does not engage directly in the appraisal process. Local municipalities may set tax rates based on the values provided by the appraisal districts but are not involved in determining the appraised values themselves. The Texas Supreme Court handles legal matters related to property tax disputes but does not perform appraisals or assessments of property values.

Thus, the primary responsibility for determining property values lies with the County Appraisal Districts.