Texas Attorney General Opinion: KP-0192 Page: 1 of 5
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ATTORNEY GENERAL OF TEXAS
April 23, 2018
Mr. Randall Rice Opinion No. KP-0192
Galveston County Auditor
Post Office Box 1418 Re: Procedures regarding reappraisal of
Galveston, Texas 77553 property after a disaster (RQ-0188-KP)
Dear Mr. Rice:
You ask about the procedures for property reappraisal after a disaster.' Hurricane Harvey
recently caused significant property damage resulting in a Governor-declared disaster for sixty
counties? Request Letter at 2. You explain that although: multiple taxing jurisdictions in this area
requested disaster reappraisal, some are reluctant to proceed due to unanswered questions about
the process. Id. You therefore seek guidance on the costs and notice requirements of the disaster
The governing body of a taxing unit in a Governor-declared disaster area "may authorize
reappraisal of all property damaged in the disaster at its market value immediately after the
disaster." TEX. TAX CODE 23.02(a). A taxing unit that authorizes a reappraisal "must pay the
appraisal district all the costs of making the reappraisal." Id. 23.02(c). Related to this provision,
you first ask "whether the taxing unit would be responsible only for the extraordinary additional
and reasonable costs." Request Letter at 1.
Answering your question first requires an understanding of an appraisal district's
operations, budget, and financing. The Legislature established an appraisal district in each county,
and the districts are separate political subdivisions of the State. TEX. TAX CODE 6.01(a), (c).
Each year, the board of directors of an appraisal district approves a budget. prepared by the chief
'Letter from Randall Rice, Galveston Cty. Auditor, to Honorable Ken Paxton, Tex. Att'y Gen. at 1 (Oct. 25,
2017), https://www.texasattorneygeneral.gov/opinion/requests-for-opinions-rqs ("Request Letter").
2The Governor issued a disaster proclamation on August 23, 2017, certifying that Hurricane Harvey posed a
threat of imminent disaster for Aransas, Austin, Bee, Brazoria, Calhoun, Chambers, Colprado, DeWitt, Fayette,
Fort Bend, Galveston, Goliad, Gonzales, Harris, Jackson, Jefferson, Jim Wells, Karnes; Kleberg, Lavaca, Liberty,
Live Oak, Matagorda, Nueces, Refugio, San Patricio, Victoria, Waller, Wharton and Wilson counties. Tex: Gov.
Proclamation No. 41-3548, 42 Tex. Reg. 4541, also available at https://gov.texas.gov/news/post/Disaster-
Governor subsequently amended his proclamation to add additional counties, including Angelina, Atascosa, Bastrop,
Burleson, Bexar, Brazos, Caldwell, Cameron, Comal, Grimes, Guadalupe, Hardin, Jasper, Kerr, Lee, Leon, Madison,
Milam;Montgomery, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Washington
and Willacy counties, and - he extended the disaster proclamation multiple times thereafter. See https://
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Texas. Attorney-General's Office. Texas Attorney General Opinion: KP-0192, text, April 23, 2018; (https://texashistory.unt.edu/ark:/67531/metapth1051242/m1/1/: accessed April 18, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.