Tax Assessor/Collector

The position of TAX ASSESSOR/COLLECTOR is provided for in the Texas Constitution, Article VIII, Sections 14, 16 and 16a. The Tax Assessor/Collector is elected county-wide for the four year position or until a successor is qualified. The Assessor/Collector is required to perform all the duties with respect to assessing property for taxation and for collecting taxes as prescribed by the legislature. The salary for the position is set each year by the County’s Commissioners Court. The Tax Assessor/Collector may also serve as the Chief Appraiser for the Central Appraisal District.

The Tax Assessor/Collector may collect taxes for other taxing entities by form of a resolution from the taxing entity’s governing body, stating that the unit requires the county to assess and collect its taxes. The cost of collection to the entities is limited by statute to the actual cost for the services.

The Texas Constitution requires taxation to be equal and uniform. Article 8885 of Texas Civil Statues provides for professional certification of tax professionals to ensure that the responsibility of assessing property for taxation is entrusted to competent, registered people. The State of Texas requires that county tax positions be certified by the State Board of Tax Professional Examiners (BTPE). The State Board of Tax Professional Examiners allows a qualified person five years to become a Registered Tax Assessor/Collector. Courses in overall property taxes and appraising are required for the first year. During the next two years, courses are required in tax collections, assessment functions and property tax law. Years four and five are spent taking more courses. After each course, there is a two-hour exam, with a "70" or above considered passing. After the first three years of courses, the State gives a four-hour exam in Austin. After the fifth year of courses, the State gives an eight-hour exam in Austin. After meeting these requirements, the registered tax assessor/collector must maintain their certification by completing sixty hours of continuing education units (CEU’s) every five years. All of these areas (courses) are so technical—and laws keep changing—that it would be almost impossible to operate an Assessor/Collector’s office without constant attention to education.

As an agent for the State of Texas, the Tax Assessor/Collector can do the following:

• Issue license plates for motor vehicles and trailers and process title transfers for the Texas Department of Transportation (TXDOT)
• Collect sales tax on motor vehicles for the State Comptroller
• Hold title hearings for motor vehicles that the state denies because of insufficient evidence
• Issue all liquor, beer and wine licenses for Texas Alcohol and Beverage Commission (TABC)
• Bond local business to sell registration renewal stickers for motor vehicles

The Tax Assessor/Collector’s main office is located in the Courthouse in Richmond, with tax office annexes in Sugar Land and Missouri City. The next office is proposed for Cinco Ranch-Katy area.