Who has the authority to determine if property is exempt from taxation?

The chief appraiser holds the authority to determine if property is exempt from taxation. This role is crucial within the property tax system, as the chief appraiser is responsible for overseeing property valuations and ensuring compliance with tax laws. They evaluate applications for exemptions based on available criteria set forth by state law. This could involve examining properties to confirm eligibility and verifying that the exemptions are applied correctly.

In contrast, while the tax assessor is involved with property taxes, their primary function is to assess and collect taxes rather than determine exemptions. The property owner can request an exemption but does not have the final say on whether it is granted. The county judge, although an important figure in local governance, does not make decisions regarding property tax exemptions. They may have other administrative duties but do not carry the specific authority held by the chief appraiser in this context.