Texas Attorney General Opinion: KP-0192 Page: 2 of 5
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Mr. Randall Rice - Page 2
appraiser. Id. 6.06(a), (b). Each taxing unit participating in the district is allocated a portion of
the amount of the budget based on its proportion of taxes imposed in the district.3 Id. 6.06(d).
The board of directors of an appraisal district must develop and approve biennially a
written plan for the periodic reappraisal of all property within the boundaries of the district.4 Id.
6.05(i). The district must reappraise all property in the district "at least once every three years."
Id. 25.18(b). Appraisal districts operate under their own individualized plans. However, as one
example, the Galveston Central Appraisal District 2017-2018 Reappraisal Plan requires the
appraisal district to reappraise one-third of the district's eight independent school districts each
year. Plan at 7. During the reappraisal, "[a]ppraisers drive the county and gather data about each
home, commercial business or vacant tract. The appraisers walk from property to property
measuring the structures and noting the condition of the property and noting any changes to the
property since the last physical inspection." Id. at 4-5; see also TEX. TAX CODE 25.18(b)(1)
(requiring properties "to be appraised through physical inspection or by other reliable means of
identification"). The appraisal district then uses the information gathered during these inspections
along with other relevant property characteristics to determine the current value of the property.
TEX. TAX CODE 25.18(b)(7).
Given that the law requires periodic reappraisal of property and appraisal districts conduct
property reappraisals throughout the year, some of the property the appraisal district will
reappraise due to a disaster would be reappraised even without the disaster. The costs of standard,
periodic appraisals are normal operating costs, and appraisal districts may not capitalize on a
disaster by requesting additional funds from taxing units for expenses they would incur regardless
of the disaster. However, subsection 23.02(c) requires taxing units requesting ,a reappraisal to pay
all costs of making the post-disaster reappraisal. Id. 23.02(c). Thus, to the extent that an
appraisal district incurs additional costs resulting from a disaster reappraisal, participating taxing
units must fund those extra expenses.
You next ask whether the Tax Code requires a chief appraiser to provide notice to a
property owner when the owner's property value decreases as a result of the disaster reappraisal.
Request Letter at 1. In authorizing disaster reappraisal through section 23.02, the Legislature did
not expressly address notice requirements related to that process. See TEX. TAX CODE 23.02.
Section 25.19 establishes general notice requirements for appraised property. Id. 25.19.
3See TEX. TAX CODE 6.06(j) ("If the total amount of the payments made or due to be made by the taxing
units participating in an appraisal district exceeds the amount actually spent or obligated to be spent during the fiscal
year for which the payments were made, the chief appraiser shall credit the excess amount against each taxing unit's
allocated payments for the following year in proportion to the amount of each unit's budget allocation for the fiscal
year for which the payments were made.").
4The 2017-2018 Galveston County - Reappraisal Plan (hereafter "Plan") is available at
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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/m1/2/: accessed April 21, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.