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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

Note: All County Tax Assessor-Collectors that collect property taxes are required to register and become certified with the Texas Department of Licensing and Regulation. The below information addresses continuing education requirements after certification has been completed. Refer to the TDLR website for registration and certification requirements.

Coordinating Bodies
The Texas Department of Licensing and Regulation (TDLR), by statute, oversees the education and training of all Property Tax Professionals and determines their continuing education requirements. All continuing education programs must the presented by TLDR Approved Continuing Education Providers. Go here for information about becoming a Property Tax Professional Approved Continuing Education Provider.
 
Contact
Texas Department of Licensing and Regulation
Don Dudley or Roger Thormahlen
(800) 803-9202
 
The Comptroller’s Property Tax Assistance Division (CPTAD), by statute, determines if continuing education program content presented by TDLR Approved Continuing Education Providers meets the requirements as established by TDLR. All continuing education material must be approved by CPTAD before presentation to registrants for credit to be granted by TDLR. Go here for information regarding approval of continuing education programs.
 
Contact
​Comptroller’s Property Tax Assistance Division
Shannon Murphy, Stephanie Mata or Jeff Van Pelt
(800) 252‐9121
 
Programs that qualify
Any continuing education program approved by CPTAD, receiving a Course Number from TDLR, and presented by a TDLR Approved Continuing Education Provider.
 
Filing for credit
A roster is available at each TDLR-approved continuing education event. Attendee must sign the roster before leaving the educational event. Credit hours are awarded as determined by CPTAD.
 
Continuing education requirements
Registered Texas Collector (RTC): 10 hours for the prior 24 month period before each annual license renewal. Within the 10 hours there must be a State Laws and Rules Update following a Legislative Session
and 2 hours of Ethics training.

Registered Texas Assessor (RTA): 30 hours for the prior 24 month period before each annual license renewal. Within the 30 hours there must be a State Laws and Rules Update following a Legislative Session
and 2 hours of Ethics training.

Note: Newly certified registrants are not required to complete continuing education until the second renewal after their certification deadline.

Legal source
Occupations Code, Title 7.
Practices and Professions Related to Real Property and Housing, Subtitle B.
Professions Related to Property Taxation, Chapter 1151
Administered by the Texas Department of Licensing and Regulation
 

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.