Before 1979, the Texas Constitution required all property owners to pay property taxes and many were taxed on property that included automobiles, household furniture, stocks, bonds and cash in the bank.

Most cities, school districts and numerous special districts established separate tax offices, maintained their own tax rolls and followed their own standards and appraisal practices. Properties were often listed on different taxing entities rolls at dramatically different appraised values and assessment ratios were also applied with no uniformity between entities causing inequitable and unfair taxation.

In 1979, the 66th  Texas Legislature, passed new legislation, The Texas Property Tax Code, in Senate Bill 621 requiring that a centralized agency called the Central Appraisal District (CAD), be established in each county for the purpose of appraising property for ad valorem tax purposes.

As a result, in 1981, CAD’s were established, consolidating appraisals into one office in each county.

Today the Central Appraisal District of Johnson County appraises all property in Johnson County, covering an area of approximately 734 square miles, a population of 179,927 (as of the 2020 census) and is responsible for almost 375,000 tax accounts.

Appraisal Districts are Overseen By the Following:

• Texas Comptroller of Public Accounts conducts the following to measure performance and assess adherence to state property tax laws:
  • Ratio studies
  • Methods and Assistance Program (MAP) Reviews
• CAD Board of Directors, responsible for:
  • Establishing the appraisal district office
  • Hiring a chief appraiser
  • Adopting the appraisal district’s annual operating budget.
  • Appointing a taxpayer liaison officer in counties with populations over 120,000.
  • Adopting a reappraisal plan biennially.
  • Designate appraisal district depository.
• Chief Appraiser, responsible for:
  • Manages Staff
  • Prepares Budgets
  • Administers Exemption Applications
  • Oversees the day-to-day district operations

CAD Responsibilities:

• Appraise all property at market value.
• Maintain appraisal rolls.
• Administer exemptions and determine exemption eligibility.