Texas. State Property Tax Board

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The Texas State Property Tax Board was created by the 66th Texas Legislature in 1979 through Senate Bill 621, the Property Tax Code, effective January 1, 1980. The board assumed the duties of the Texas School Tax Assessment Practices Board (created in 1977) and the Ad Valorem Tax Division of the State Comptroller's Office. The board's program goals were to (1) conduct annual studies to determine school district property values and the effectiveness of each appraisal district's office to appraise property at market value; (2) provide guidance to local governments, appraisal districts, and taxpayers to help ensure uniformity in local tax administration; (3) develop educational material and programs for tax professionals; (4) conduct a statewide public information program, in cooperation with local tax officials, to inform taxpayers about the Texas property tax system; (5) appraise transportation business intangibles and allocate these values and the value of railroad rolling stock among the counties for taxation; (6) render Permanent University Fund lands to counties for taxation and represent the state on appeals of those values; (7) develop the contents of most forms used in local tax administration and set minimum operating standards for appraisal districts; and (8) audit the performance of appraisal districts. The policymaking body of the agency was a six-member board, appointed by the governor for overlapping six-year terms with concurrence of the Senate. An executive director was appointed by the board for the day-to-day operation of the agency. In 1991, the 72nd Texas Legislature, through Senate Bill 984, expanded the powers of the Texas Office of the Comptroller to include the duties of the State Property Tax Board, which became the State Property Tax Division of the Texas Comptroller's Office, effective September 1, 1991.

From the guide to the State Property Tax Board records, 1977-1991, (Repository Unknown)

Archival Resources
Role Title Holding Repository
creatorOf State Property Tax Board records, 1977-1991 University of Texas at Austin. General Libraries
Role Title Holding Repository
Relation Name
associatedWith Texas. School Tax Assessment Practices Board. corporateBody
Place Name Admin Code Country
Subject
Intangible property
Pipelines
Railroads
Tax administration and procedure
Tax assessment
Taxation
Tax protests and appeals
Toll bridges
Occupation
Activity
Administering taxation

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