Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE B. PROPERTY TAX ADMINISTRATION · CHAPTER 6. LOCAL ADMINISTRATION
Texas Codes

Tex. Tax Code § 6.01 (2026)

Appraisal Districts Established

✓ current as of May 2026
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Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED. (a) An appraisal district is established in each county.

(b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district.

(c) An appraisal district is a political subdivision of the state.

Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 1, eff. Aug. 29, 1983.

Notes of Decisions
Cited in 91 cases (29 in the last 5 years), 1986–2026 · leading case: Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017).
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Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). · cites it 3× “See Tex. Tax Code § 6.01; see also id. § 41.01.”
Choctaw Props., L.L.C. v. Aledo I.S.D., 127 S.W.3d 235 (Tex. App. 2003). · cites it 2× “" Tex. Tax Code Ann. § 6.01 (b) (Vernon 2001).”
MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App. 2007). “Tex. Tax Code Ann. § 6.01 (c) (Vernon 2001).”
City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016). “See Tex. Tax Code § 6.01(b) (stating that each appraisal district “is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district”).”
Jim Wells Cnty. v. El Paso Prod. Oil & Gas Co., 189 S.W.3d 861 (Tex. App. 2006). · cites it 4× “The court stated that it would “defeat the Tax Code’s purpose” to deny the appraisal review board and taxing units the power to address and remedy, through Code procedures, fraudulent conduct that reduces the appraised value of the mineral interests below the…”
Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “See Tex Tax Code § 6.01. To discharge this duty, appraisal districts must establish appraisal offices and retain chief appraisers.”
Tourneau Houston, Inc. v. Harris Cnty. Appraisal Dist., 24 S.W.3d 907 (Tex. App. 2000). “—Dallas 1995, *911 writ denied); Tex. Tax Code Ann. § 6.01 (c) (Vernon 1992) (“An appraisal district is a political subdivision of the state.”
Blue Cactus Post, L.C. v. Dallas Cnty. Appraisal Dist. (In Re Blue Cactus Post, L.C.), 229 B.R. 379 (Bankr. N.D. Tex. 1999). · cites it 3× “See Tex. Tax Code Ann. § 6.01 (c) (Vernon 1992).”
Richardson Indep. Sch. Dist. v. GE Capital Corp., 58 S.W.3d 290 (Tex. App. 2001). “See Tex. Tax Code Ann. § 6.01 (Vernon 1992). A property owner may request changes in the appraised value of his property to correct the inclusion of property that does not exist in the form or at the location described in the appraisal roll.”
Stuckey Diamonds, Inc. v. Harris Cnty. Appraisal Dist., 93 S.W.3d 212 (Tex. App. 2002). “Tex. Tax Code § 6.01(a). In its 1999 rendition, Stuckey reported it paid $7,884,673.”
Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003). “Tex. Tax Code Ann. § 6.01 (Vernon 2001). An appraisal review board is established for each appraisal district and consists of three members appointed by the appraisal district board of directors.”
State v. Heal, 884 S.W.2d 864 (Tex. App. 1994). · cites it 4× “Tex.Tax Code Ann. § 6.01(b). Thus, the district appraises the property, and the City of Dallas then assesses a tax rate based on the total appraisal.”
Show all 91 citing cases →
— Tex. Tax Code § 6.01(a) — 14 cases
Stuckey Diamonds, Inc. v. Harris Cnty. Appraisal Dist., 93 S.W.3d 212 (Tex. App. 2002). “Tex. Tax Code § 6.01(a). In its 1999 rendition, Stuckey reported it paid $7,884,673.”
Falls Cnty. Appraisal Dist., Allen McKinley & Andrew J. Hahn v. Wally R. & Voncyle Rusty Burns (Tex. App. 2022).
Untitled Texas Attorney Gen. Opinion: KP-0432 (Tex. Att'y Gen. 2023).
Pecos Cnty. Appraisal Dist. & Kinder Morgan Prod. Co., LLC v. Iraan-Sheffield Indep. Sch. Dist. (Tex. 2023).
Child. of the Kingdom v. Cent. Appraisal Dist. of Taylor Cnty. (Tex. App. 2023).
— Tex. Tax Code § 6.01(b) — 12 cases
Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). “See Tex. Tax Code § 6.01; see also id. § 41.01.”
City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016). “See Tex. Tax Code § 6.01(b) (stating that each appraisal district “is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district”).”
Mo. Pac. R. Co. v. Dallas Cty. App. Dist., 732 S.W.2d 717 (Tex. App. 1987).
State v. Heal, 884 S.W.2d 864 (Tex. App. 1994). “Tex.Tax Code Ann. § 6.01(b). Thus, the district appraises the property, and the City of Dallas then assesses a tax rate based on the total appraisal.”
H.E. Butt Grocery Co. v. Jefferson Cnty. Appraisal Dist., 922 S.W.2d 941 (Tex. 1996).
— Tex. Tax Code § 6.01(c) — 16 cases
State v. Heal, 884 S.W.2d 864 (Tex. App. 1994). “Tex.Tax Code Ann. § 6.01(b). Thus, the district appraises the property, and the City of Dallas then assesses a tax rate based on the total appraisal.”
Pleasanton Hous. Fin. Corp., a Texas Nonprofit Corp. & Ismael Gallegos, Joey MacOn, Mark Pinkston, Zachary Pawelek, Scott Ferguson, Lilian Cashmer, & Brandon Hicks, in Their Off. Capacities as Bd. Members of Pleasanton Hous. Fin. Corp. v. City of Lake Worth, Texas (Tex. App. 2025).
Pecos Hous. Fin. Corp., a Texas Nonprofit Corp. & Cara Turn, Maribel Alvarez, & Irene Dominguez, in Their Off. Capacities as Bd. Members of Pecos Hous. Fin. Corp. v. City of Haltom City, Texas (Tex. App. 2025).
Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025).
Eugenio Espinoza Martinez v. State (Tex. App. 2012).
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