Appraisal Districts – Ad ValoremAppraisal districts are a political subdivision of the state. There is an appraisal district in virtually every Texas County. (Potter and Randall counties share an appraisal district).
An appraisal district in each county determines the January 1 market value of all taxable property. The property is appraised at that value for ad valorem purposes. Ad valorem is a tax based on the assessed value of real estate or personal property. These taxes are set by the governing bodies of the local government (county, school districts, cities, college districts, etc.) and applied to the total appraised value of all taxable property within that unit. Property ad valorem taxes are the major source of revenues for state and municipal government.
The board of directors for the appraisal district is chosen by the taxing units (other than the county tax assessor collector, who is elected). The board of directors chooses the chief appraiser, who can be replaced at any time. The chief appraiser is the chief administrator of the appraisal district.
Taxing units fund the budget for the appraisal district, prorata with their share of property taxes collected in the district.
For your convenience we have listed the Texas counties with corresponding appraisal district information. Click any of the below county names for more information:
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