Texas Property Tax Consultant Practice Exam

Equal and uniform taxation is mandated by which of the following?

1. The State Comptrollers Office

2. The ARB

3. The Texas Constitution and the Texas Property Tax Code

4. Federal Law

The correct answer is: The Texas Constitution and the Texas Property Tax Code

Equal and uniform taxation is mandated by the Texas Constitution and the Texas Property Tax Code, which establish the foundational principles that govern property taxation in Texas. These legal frameworks require that property taxes be assessed at the same rate for properties of similar value to ensure fairness in the taxation process. This means that properties are to be treated equitably, preventing disparities that can arise from selective or discriminatory assessment practices. The Texas Constitution specifically recognizes the necessity for uniformity in taxation, thereby reinforcing the requirement that all property within the same taxing jurisdiction be taxed at a consistent rate based on its market value. Additionally, the Texas Property Tax Code further outlines the procedures and guidelines that ensure assessments are conducted fairly and uniformly. While the other options refer to entities involved in the property tax process or broader legal frameworks, they do not directly establish the principle of equal and uniform taxation as mandated by the state’s constitutional and statutory laws. The State Comptroller's Office, for example, plays a key role in overseeing property tax appraisal practices, but it operates within the parameters set forth by the constitution and property tax code. Similarly, the Appraisal Review Board (ARB) is responsible for reviewing assessments and appeals but does so under the guidelines established by the underlying laws. Federal law, while it