Smith County Appraisal District is a political subdivision of the State of Texas responsible for appraising all real and business personal property for the purpose of ad valorem tax assessment on behalf of 24 taxing entities. Additional responsibilities include, but are not limited to: recording property configuration changes, ownership changes, state and local exemptions, maintenance of ownership maps, and furnishing appraisal roll information to the Property Tax Assistance Division of the Comptroller's office. The Texas Property Tax Code is the primary source of law and guidance for the Texas Property Tax system.
A Brief History
Before 1979, Texas had over 3,000 separate tax offices, each following its own policies and standards of operation. Property valuation was inaccurate and inequitable, often as a result of tax office administration that was influenced by local politics.
In 1979, to rectify this problem, the 66th Texas Legislature created Appraisal Districts (Senate Bill 621, 1979 Tex. Laws p. 2217, ch. 841, Sec. 1). These agencies were created to ensure that property taxation was fair and equitable as well as accurate.
Today the Smith County Appraisal District is responsible for approximately 190,000 properties and covers an area greater than 900 square miles. The district is managed by a professional staff that has been trained and educated as prescribed by the State of Texas.
The Smith County Appraisal District Board of Directors may be contacted by correspondence directed to:
Smith County Appraisal District
Board of Directors
245 S.S.E. Loop 323
Tyler, TX 75702
Citizens that wish to make comment at a public board meeting may address the board under the Agenda Item- Citizen's Communications.
The Taxpayer Liaison Officer, who reports directly to the Board of Directors and is responsible for issues that do not pertain to value, may be contacted at the above referenced address or by telephone at 903-510-8600.
The Chief Appraiser may be reached through the address referenced above or via email at: email@example.com
Uniform Standards of Professional Appraisal Practice
Smith County Appraisal District has adopted and subscribes to the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation.