Property Assessors Offices - Texas Laws and Regulations

Learn about the laws and regulations governing property assessors offices in Texas
By Emmet McMahan Texas property assessors offices laws and regulations control the methods that property assessors use to estimate the value of real property. Texas property appraisers usually perform assessments against a given standard, such as fair market value, distressed sale value or foreclosure value. The Uniform Standards of Professional Appraisal Practice (USPAP) provides quality control standards for the appraisal of real property in the United States. The USPAP does not actually define standards of value for property assessments, but does provide guidance on how they should be defined.
 

There are many different sources of information on the laws regarding property assessors in Texas. These sources include the three following categories:

1. The Texas state government. These sources provide the state laws and other official information on Texas property assessments.
2. County and municipal governments in Texas. These sources provide the rules and procedures for a specific property assessors office in Texas.
3. Law firms in Texas that specialize in property law. Many of these firms provide general information on the property tax laws in Texas.
   

Examine the laws that control assessors of Texas property values

The state government of Texas will have specific laws for property tax assessors. Private organizations also provide summaries and general information on property tax assessor laws in Texas.
Try: The Texas Statutes Tax Code addresses property tax assessment in Chapter 26. Window on State Government specifically covers the duties of property assessors in Texas with regard to property taxes.

Study the procedures for conducting Texas property assessment in a particular jurisdiction

Local governments have specific procedures for property assessments and also may offer a Texas property tax search. A complete list of Texas property tax records may also be available.
Try: The Austin County Appraisal District provides the procedures and regulations for property assessment in Austin County. The Bexar Appraisal District describes the property tax exemptions that Texas law allows.

Review Texas property assessors laws from law firms in Texas

Texas lawyers who specialize in property law frequently offer summaries on the property taxes that are assessed in Texas. They also may write articles on specific issues regarding property taxes in Texas.
Try: Popp, Gray & Hutcheson publishes a legislative summary with updates on property tax law in Texas. John H. Carney and Associates provides an overview of property assessment laws in Texas.

• The laws on Texas property assessor offices are generally guided by the Financial Institutions Reform and Recovery and Enforcement Act (FIRREA) of 1989. This federal legislation requires all states to have a system to certify and license real estate appraisers. Prior to the passage of the FIRREA, there were no national standards for ensuring the quality of real estate appraisers in the United States.