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A Brief History
Prior to 1979, each tax agency in Texas could have its own tax
office if it desired. Accordingly, Texas had over 3,000 separate tax offices,
each following its own standards and local practices. This resulted in
untrained and unqualified personnel administering local tax offices under
procedures and policies that were often influenced by local politics. Values
were inaccurate and inequitable. Property owners were required to visit
multiple tax offices in order to resolve any dispute that may have existed for
a single property.
In 1979 the 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”, were organized to ensure that property
taxation was fair and equitable as well as accurate. By law, a central
appraisal district is to be managed by a professional staff having training and
education prescribed by the State of Texas. Also a Tax Code was written that
prescribed appraisal standards and appeal procedures and ensured regular review
of each appraisal district by a state agency.
Today the Dallas Central Appraisal District (DCAD) appraises property in all of
Dallas County. We cover an area of approximately 900 square miles and are
responsible for almost 813,000 tax accounts.
Our agency is organized very similarly to a corporation. We have a Board of
Directors that represents the 61 governments of Dallas County. The Board
appoints an Executive Director/Chief Appraiser who is responsible for the daily
operation of the district. Staffing of the district varies according to the
workload, but is approximately 245 employees.
Each year our agency is audited, including both our financial
operation and our appraisal effort. Independent auditors conduct the financial
audit. The Comptroller’s Office, Property Tax Division, conducts a performance
audit of our appraisal effort to determine the accuracy and equity of that
effort.
In 2003, the DCAD installed MARS (Mass Appraisal Record System).
This new system allows our appraisers to download data from our file servers
into pen-based tablets that they take into the field. While on a property site,
our appraisers can review data concerning the property as well as measure,
inspect, and value the property. Our appraisers have access to much information
from our computer files, including digital color photographs of each improved
property, Geographic Information System (GIS) information, such as flood
plains, city limits, school districts and other political boundaries, etc. All
of this information is used to help the appraiser make as fair and equitable
appraisal of your property as possible.
Over twenty years have passed since the DCAD was first organized
by the State. Our agency has matured into one of the most advanced, cost
efficient and accurate appraisal districts in the State of Texas.
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