One of the problems with the property tax system is the lack of public understanding about how tax rates affect the amount of tax owed. Most people believe that the amount of property taxes they pay every year is strictly a function of the value of their property. In fact, value is just half of…

Property owners have the right to protest values and other matters to an appraisal review board in each county. Protest determinations may be appealed. This administrative and judicial review process provides taxpayers with due process and full adjudication of appraisal disputes.

Chapter 26 of the Texas Tax Code is dedicated to procedures that taxing units must follow to inform taxpayers about their property tax bills. Effective tax rates must be calculated, and taxes are limited to 8% annual growth for taxing units, other than school districts, without the possibility of elections. TTARA looks at the process…

Some groups and taxing units contend that $5 billion in property taxes are unassessed because of an alleged “loophole” in state law, often called “equal and uniform.” In this brief, we analyze the validity—or invalidity—of this claim and examine exactly what “equal and uniform” is.

Property is appraised for ad valorem taxation according to its market value in an equal and uniform manner. Appraisal districts perform appraisals of all taxable property so that a single value is established every year.