Mission Statement:

To provide market value appraisals of all taxable property in Duval County in a fair and equitable, and cost effective manner, and to provide services and assistance to the public and taxing jurisdictions.

Duval CAD Responsibilities:

The Appraisal District’s primary responsibility is to develop an annual appraisal roll for use by taxing units in imposing ad valorem taxes on property in the district. Duval CAD is governed by the Board of Directors, who is primarily responsible for the hiring of the Chief Appraiser as well as approving the annual budget.

The Texas Constitution set out some basic rules for the appraisal district to follow in setting property values for property tax purposes, including the following:

Taxation must be equal and uniform.

  • All property must be taxed equally and uniformly. {Texas Constituion Article VIII, Section 1(a)}
  • No single property or type of property should be taxed more than its fair market value. {Texas Constitution Article VIII, Section 20}

Generally, all property is taxable at its market value.

  • The Texas Constitution provides certain exceptions, such as taxation based on its productive capacity for agricultural and timberland. {Texas Constitution Article VIII, Section 1-d-1}
  • Exemptions must be authorized. {Texas Constitution Article VIII, Section 1(b)}

Taxpayers must be given notice of an estimate of taxes they owe.

  • Notice must be given of the reasonable estimate of the taxes that will be imposed on a taxpayer’s property. {Texas Constitution Article VIII, Section 21(c)}
  • Notice must be given of intent to consider tax increases. {Texas Constitution Article VIII, Section 21(a)}.

A Brief History

Prior to 1979 the Texas Constitution required all property owners to pay property taxes. Exemptions were few and with the exceptions of Government property, along with that belonging to churches, schools and other properties exempted by federal law, most other owners were taxed on property including automobiles, household furniture, stocks, bonds and cash in the bank. Each tax agency in Texas could have its own tax office if desired and tax offices proliferated with most cities, school districts and numerous special districts establishing independent offices. Accordingly, Texas had over 3,000 separate tax offices, each following its own standards and local practices. Properties were often listed on different taxing entities rolls at dramatically different appraised values and assessment ratios were also applied with no uniformity between entities.

In 1979 the 66th Texas Legislature, reacting to a chronic and growing problem of inequitable and unfair taxation, passed new legislation in Senate Bill 621 requiring that a centralized agency be established in each county for the purpose of appraising property for ad valorem tax purposes. These agencies, called “Central Appraisal Districts” consolidated the appraisal function of all taxing units into one office in each county and were organized to ensure that property taxation was fair and equitable as well as accurate. The Central Appraisal District (CAD) appraises each property in the county. Individual taxing units use those values to calculate tax liabilities in their jurisdiction. Each CAD is headed by a chief appraiser who manages staff, prepares budgets, administers applications for exemptions and oversees the day-to-day district operations. The Tax Code prescribes appraisal standards and appeal procedures and ensures regular review of each appraisal district by a state agency.

Property Taxpayers’ Bill of Rights

  1. You have the right to equal and uniform taxation.
  2. You have the right to ensure that your property is appraised uniformly with similar property in your county.
  3. You have the right to have your property appraised according to generally accepted appraisal techniques and other requirements of law.
  4. You have the right to receive exemptions or other tax relief for which you qualify and apply timely.
  5. You have the right to notice of property value increases, exemption changes and estimated tax amounts.
  6. You have the right to inspect non-confidential information used to appraise your property.
  7. You have the right to protest your property’s value and other appraisal matters to an appraisal review board composed of an impartial group of citizens in your community.
  8. You have the right to appeal the appraisal review board’s decision to district court in the county where the property is located.
  9. You have the right to fair treatment by the appraisal district, the appraisal review board and the tax assessor-collector.
  10. You have the right to voice your opinion at open public meetings about proposed tax rates and to ask questions of the governing body responsible for setting tax rates.
  11. You have the right to petition a local government to call an election to limit a tax increase in certain circumstances.
  12. You have the right to receive a free copy of the pamphlet entitled Property Taxpayer Remedies published by the Texas Comptroller of Public Accounts.