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Tax Assessor-Collector

Description of Office

It is the duty of the assessor-collector to assess (calculate) taxes on each property in the county and collect that tax, but the tax assessor-collector does not appraise property. That function is performed by the Appraisal District, which is not a part of county government. On behalf of the Texas Department of Transportation, the assessor-collector also is responsible for the registration and licensing of motor vehicles owned by residents of the county.
 
In most Texas counties, the tax assessor-collector also serves as the voter registrar. In some counties though, either the county clerk or an elections administrator performs this function. The voter registrar's responsibilities include accepting applications for voter registration, issuing voter certificates, maintaining voter registration lists, verifying petitions for local option elections and submitting required reports to the Secretary of State's Office.
 
The county tax assessor-collector is also responsible for the collections of special fees imposed by the county and state on coin-operated vending machines, alcoholic beverage permits and registration and titling boats.
 
As with all elected county officials, the tax assessor-collector has ultimate authority over the operations of the office, including the authority to hire and fire employees and direct their daily activities. The tax assessor-collector also has authority to determine how to use all other resources allocated to the office during the budget process.
 
For more complete information about the duties of the tax assessor-collector and other county officials, click here.
 

Education Requirements

A county assessor-collector must successfully complete 20 hours of continuing education before each anniversary of the date on which the county assessor-collector takes office. The continuing education must include at least 10 hours of instruction on laws relating to the assessment and collection of property taxes for a county assessor-collector who assesses or collects property taxes. A county assessor-collector may carry forward from one 12-month period to the next not more than 10 continuing education hours that, if In addition, a county assessor-collector shall successfully complete continuing education courses on ethics and on the constitutional and statutory duties of the county assessor-collector not later than the 90th day after the date on which the county assessor-collector first takes office. 
 
Coordinating Bodies
Tax Assessor-Collector Association of Texas
Education Committee
 
Programs that qualify
Continuing education must be approved by a state agency or an accredited institution of higher education, including an institution that is a part of or associatied with an accredited institution of higher education. 
 
Filing for credit
A certificate of attendance is furnished by the sponsor of the conference that you attend. Tax Assessor-Collectors should maintain a copy for their records. The program sponsor will assist by submitting forms to the TACA.   Transcripts will be provided twice a year.
 
As a courtesy, beginning January 1, 2014, the Texas Association of Counties will track hours and provide transcripts for a County Tax Assessor-Collector.  **The Texas Association of Counties will not approve continuing education credits.

Note: The new requirements take place January 1, 2014.
 
Legal source
Tax Code, Sec. 6.231
 

Open Government Training Information

Elected and appointed public officials are required by a state law to receive training in Texas open government laws. For more information on this training including free video training courses, check out The Office of the Attorney General website.
 

County Official Organizations

The Texas Association of Counties serves as the umbrella organization for various independent county official organizations in Texas. These organizations serve as an important resource for county officials for information, networking and advocacy. Learn more about organizations' websites that provide information on annual conference dates, leadership information and more.