Texas Codes

Tex. Tax Code § 6.01 (2026)

Appraisal Districts Established

✓ laws through the 89th Legislature (2025)
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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).
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.—Waco 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.—Houston [1st Dist.] 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.—Austin 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.—Houston [1st Dist.] 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.—Houston [1st Dist.] 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.—Dallas 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.—Houston [14th Dist.] 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.—Texarkana 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.—Dallas 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.”
Tex. Tax Code § 6.01(a): 14 cases
Stuckey Diamonds, Inc. v. Harris Cnty. Appraisal Dist., 93 S.W.3d 212 (Tex. App.—Houston [14th Dist.] 2002). “Tex. Tax Code § 6.01(a). In its 1999 rendition, Stuckey reported it paid $7,884,673.”
Falls Cnty. Appraisal Dist. v. Wally R. & Voncyle Rusty Burns, No. 10-21-00119-CV (Tex. App.—Waco Mar. 23, 2022).
Untitled Texas Attorney Gen. Opinion: KP-0432, No. KP-0432 (Tex. Att'y Gen. Feb. 24, 2023).
Child. of the Kingdom v. Cent. Appraisal Dist. of Taylor Cnty., 674 S.W.3d 407 (Tex. App.—Eastland 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.—Austin 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.—Dallas 1987).
State v. Heal, 884 S.W.2d 864 (Tex. App.—Dallas 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.”
Tex. Tax Code § 6.01(c): 16 cases
State v. Heal, 884 S.W.2d 864 (Tex. App.—Dallas 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. v. City of Lake Worth, No. 15-25-00110-CV (Tex. App.—15th Dist. July 2, 2025).
Pecos Hous. Fin. Corp. v. City of Haltom City, No. 15-25-00112-CV (Tex. App.—15th Dist. July 2, 2025).
Pecos Hous. Fin. Corp. v. City of Arlington, No. 15-25-00111-CV (Tex. App.—15th Dist. July 1, 2025).
Eugenio Espinoza Martinez v. State, No. 13-12-00541-CR (Tex. App.—Corpus Christi Aug. 31, 2012).
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