Texas State Property Tax Board:

An Inventory of State Property Tax Board Records at the Texas State Archives, 1977-1991

Agency History

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.

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Scope and Contents of the Records

These records documented the Texas School Tax Assessment Practices Board's and the Texas State Property Tax Board's functions: to conduct annual studies to determine school district property values and the effectiveness of each appraisal district's office to appraise property at market value; to provide guidance to local governments, appraisal districts, and taxpayers to help ensure uniformity in local tax administration; to develop educational material and programs for tax professionals; to conduct a statewide public information program, in cooperation with local tax officials, to inform taxpayers about the Texas property tax system; to appraise transportation business intangibles and allocate these values and the value of railroad rolling stock among the counties for taxation; to render Permanent University Fund lands to counties for taxation and represent the state on appeals of those values; to develop the contents of most forms used in local tax administration and set minimum operating standards for appraisal districts; and to audit the performance of appraisal districts.

Types of records include minutes and agenda, county certificates of intangible assessments, and intangible valuation statements, dating 1977-1991. Minutes cover the entire existence of the Texas School Tax Assessment Practices Board, 1977-1979, and the Texas State Property Tax Board, 1980-1991. Agenda also accompany some of the minutes. Agenda and minutes made distinctions between action items, discussion items, and information items. These items included adoption of (and amendments to) rules; decisions on assignment of (or changes to) property values; actions on appeals of tax appraisals (which were also the subject of most minute orders, included as attachments); actions on audit recommendations; and discussion of legislation, budgets, and sunset review. The intangible assessments and valuation records were a function of the State Property Tax Board's duty to appraise transportation business intangibles and railroad rolling stock among the counties. Taxpayers whose intangible assets were assessed included railroads, trucking firms and other transportation common carriers, pipeline companies, and toll bridge companies. The county certificates of intangible assessments are copies of lists sent to each county in Texas by the State Property Tax Board, 1980-1982. The county certificates include the name, address and the market value of intangible property for each taxpayer in that county subject to assessment by the State Property Tax Board. The intangible valuation statements, 1980-1990, are copies of statements sent to railroad, pipeline, and toll bridge companies informing them of their intangible value assessment in each county in Texas in which they had operations. For each company, the statements include the market value of the transportation operation allocated to Texas, of tangible property in Texas, and of intangibles in Texas. The mileage and corresponding market value for each county that a company operates in is also listed. Transportation common carrier assessments are not in these statements.

To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.

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Restrictions

Restrictions on Access

None.

Restrictions on Use

Most records created by Texas state agencies are not copyrighted and may be freely used in any way. State records also include materials received by, not created by, state agencies. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).

Technical Requirements

None.

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Related Material

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Administrative Information

Preferred Citation

(Identify the item and cite the series), Texas State Property Tax Board records. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession numbers: 1994/077, 1995/082, 1998/178

These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas State Property Tax Board on March 8, 1994; March 1, 1995; and June 22, 1998.

Processing Information

Paul Beck, March 1995

Tony Black, June 1998, July 2002

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Detailed Description of the Records

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