Who is primarily responsible for overseeing the assessment process of property taxes?

The Appraisal District is primarily responsible for overseeing the assessment process of property taxes. This entity plays a critical role in determining the value of properties within its jurisdiction, which is essential for the equitable taxation of real estate. The Appraisal District conducts regular appraisals of properties, maintains accurate records, and ensures that property values reflect current market conditions. This oversight enables local governments to collect the appropriate amount of taxes needed to fund public services.

In understanding the role of the Appraisal District, it's important to recognize how it operates independently from other entities like the State Legislature, which creates laws governing taxation; the County Auditor, who may monitor expenditures and financial compliance but does not assess property values; and the local municipality’s tax office, which typically handles the billing and collection of taxes rather than the assessment itself. Thus, the Appraisal District is central to the proper functioning of the property tax system.