Appraisal District Board Elections in Counties with Populations of 75,000 or More

In 2023, the Texas Legislature passed Senate Bill 2 (2023, 2nd C.S.), which changed the law governing County Appraisal District (CAD) Boards in bigger (meaning more populous) counties. Specifically, the new law, which was codified in Chapter 6 of the Tax Code, increased the number of CAD Board members to nine, and also required that some (but not all) of the board members be elected to office, instead of being appointed. The new law only applies to counties with a population of 75,000 or more, so the changes discussed in this resource do not apply to smaller counties.

Also, because 2024 was the first year that CAD Board members were elected to office, the election schedule and terms of office for elected board members are somewhat more complicated for the 2024 and 2026 elections than in later elections. This resource explains how the new law changed the process through which board members take office and gives guidance on how elections for CAD Boards work.

Composition of the CAD Boards After Senate Bill 2

After the relevant part of SB 2 became effective in July 2024, appraisal districts in counties with a population of 75,000 or more are governed by boards of nine directors. Under Tax Code Section 6.0301(c), a CAD Board is made up of both appointed and elected directors. Five of the directors are appointed by the taxing units that participate in the district, while three directors are elected by majority vote of the voters in the county where the district operates. The elected directors are on the ballot at the general election for state and county officers (which happens in November of even years). The ninth director is the county assessor-collector, who is the ex-officio director of the board.
To summarize, the Board is made up of 9 directors:

5 directors appointed by the taxing units in the district
3 directors elected by voters in the county and
The county tax assessor-collector, who is the ex-officio director

Term of Directors and Dates in Office

While both appointed and elected directors in large counties serve four-year terms, they take and leave office on different schedules. The appointed directors serve staggered four-year terms beginning on January 1st of every other even-numbered year. (Sec. 6.0301(e), Tax Code). The elected directors serve staggered four-year terms beginning on January 1st of every other odd-numbered year. (Sec. 6.0301, Tax Code). This means that elected board members are elected in November of even numbered-years, but do not take office until the start of the next year.

Transition Process

Because SB 2 created new elected positions for CAD directors, Section 5.13 of SB 2 created special provisions that only apply to 2024 and 2026:

The first CAD election was on May 4, 2024, but all elections after that will be on the November general elections in even-numbered years.
The directors who were elected in May 2024 serve in office until December 31, 2026, when their term ends. Therefore, these incumbent directors must file for and win the November 3, 2026 election if they wish to remain in office after 2026.
All three elected CAD director positions will be on the ballot on November 3, 2026.
Because directors elected in November 2026 (and every year after that) serve staggered terms, the three directors elected in 2026 must draw lots to determine which director will serve a two-year term and which two directors will serve four-year terms. After that, all elected directors serve four-year terms. Under SB 2 Section 5.13, this drawing must occur at the first meeting of the CAD board of directors after the November 2026 general election. This lot-drawing process is an open meeting and the elected directors should be given reasonable notice that the draw will take place.

Ordering the Elections

Under Section 3.004 of the Election Code, the governing body of a political subdivision with elected officers must order the general election for those officers. The CAD board of directors therefore must order elections for the November general election in even-numbered years.

For the election on November 3, 2026, the deadline to order is Monday, August 17, 2026 (the 78th day before election day).

Election Procedure

Majority Vote Requirement: Section 6.0301 of the Tax Code provides that the three elected CAD Board directors must be elected by majority vote. A majority-vote requirement means that the winning candidate must receive more than fifty percent of the votes. If no candidate receives more than fifty percent of the vote in an election requiring a majority, then the top two vote getters go to the runoff election process under Chapter 2 of the Election Code.

Directors Elected At-Large by Place: The CAD Board must be elected at-large by place. Specifically, the Board must be elected to either at-large-by-place 1, at-large-by-place 2, or at-large-by-place 3. Candidates must indicate on their candidate application the at-large position for which they are running. If the candidate fails to provide this information on their application, the application must be rejected because of an error in form, content, and procedure.

Authority Responsible for Conducting the Election: The CAD Board is responsible for conducting the election under Section 6.0301 of the Tax Code. But the
CAD Board and the county may agree to contract for election services under Chapter 31 of the Election Code or to hold a joint election under Chapter 271 of the Election Code.

Notice of Candidate Filing Deadline Posting Requirement: Under Section 141.040 of the Election Code, the filing authority—in this case, the county clerk or elections administrator—must post the Notice of Deadline to File an Application for a Place on the Ballot. This notice provides the dates of the filing period and must be posted in a public place in a building in which the county clerk or elections administrator has an office by the 30th day before the first day on which a candidate may file the application. The notice should also be posted on the county’s website.

Because candidates may be unfamiliar with the requirement to include an at-large place in their candidate application, our office recommends that the notice tell potential candidates to include the place number of the director position they are applying for in the “office sought” line.

Candidate Filing information

People interested in running for CAD Board must file documents with two different authorities. The documents are:

Acknowledgement of Duties: Candidates must sign and file the Acknowledgement of Duties of Member of Appraisal District Board of Directors with the Chief Appraiser of the appraisal district. This document must be filed before submitting the candidate application.

Candidate Application: Candidates must also file an Application for a Place on the Ballot for a General Election for a City, School District or Other Political Subdivision with the county clerk or elections administrator of the county in which the appraisal district is established. If the candidate did not file the Acknowledgement of Director’s Duties first, the application for a place on the ballot should be rejected under Tax Code Section 6.0302.

Candidates for the CAD Board of directors are elected at-large by place. Specifically, the directors must be elected to either at-large by place 1, at-large by place 2, or at-large by place 3. Candidates must therefore indicate on their candidate application the at-large place for which they are running. If the candidate fails to provide this information on their application, the application must be rejected.

Filing Fee or Petition: Along with the candidate application, the candidate must pay a filing fee or submit a petition in lieu of a filing fee to the county clerk or elections administrator. This petition or fee must be submitted when the application is filed.

Filing fee: The filing fee for a place on the ballot is:

$400 for a county with a population of 200,000 or more; or
$200 for a county with a population of less than 200,000.

If the candidate wants to submit a petition instead of a filing fee, they should use the petition in lieu of a filing fee form on the Secretary of State’s Election Forms page. The petition must be signed by at least the required number of qualified voters. Under Section 6.032(d) of the Tax Code, the minimum number of signatures that must appear on the petition is the lower of:

500; or
Two percent of the total vote received in the county by all the candidates for governor in the most recent gubernatorial general election, unless that number is less than 50, in which case the required number of signatures is the lesser of:
- 50; or
- 20 percent of that total vote.

No Party Affiliation: Section 144.002 of the Election Code provides that a candidate’s name may only appear on the ballot as an independent. Therefore, there is no party affiliation listed on the candidate’s application.

Eligibility to Serve on a CAD Board of Directors

To be eligible to serve as an elected member of the CAD board of directors, an individual must meet the following eligibility requirements:

The general eligibility requirements for public office in Section 141.001 of the Texas Election Code, except that the residency requirement in Section 141.001(a)(5) is longer for CAD Board candidates than for most other offices. (Please see the next bullet point for residency requirements.).
Requirements specific to CAD director candidates:
- The individual must be a resident of the county when filing and also have resided in the county for at least two years immediately before the date the individual takes office (Sec. 6.0301, Tax Code). This is a longer residency requirement than the general rule outlined in Section 141.001 of the Election Code. Because the residence requirement in the Tax Code is more specific than the general residency requirement (meaning that it applies to one office, and not all offices), the longer requirement prevails. See Brown v. Patterson, 609 S.W.2d 287 (Tex. App.—Dallas 1980).
- Someone who is otherwise eligible to serve on the board is not ineligible because of membership on the governing body of a taxing unit.
- An employee of a taxing unit that participates in the district is not eligible to serve on the board unless the individual is also a member of the governing body or an elected official of a taxing unit that participates in the district. (Sec. 6.0301, Tax Code).

Ineligibility to Serve as a CAD Director

Broadly, there are four reasons that a candidate might be ineligible to run for CAD Board director: nepotism, late tax payments, term limits, and conflict of interest.

Ineligibility Because of Nepotism: Under Tax Code Section 6.035(a)(1), individuals are ineligible to serve on a CAD board of directors and disqualified from employment as chief appraiser if they are related to someone who appraises property for compensation for use in proceedings under Title 1 of the Tax Code (which deals with property taxes) or who represents property owners for compensation in property-tax related proceedings in the appraisal district. To be ineligible under this provision, the candidate (or potential employee) must be related within the second degree by consanguinity (blood) or affinity (marriage), as defined by Chapter 573, Government Code.

Serving as a board director while knowingly in violation of this provision is a Class B misdemeanor. (Sec. 6.035(b), Tax Code).
Ineligibility Because of Late Tax Payments: Under Tax Code Section 6.035(a)(2), individuals are ineligible to serve on CAD boards and disqualified from employment as chief appraiser if they own property on which delinquent taxes have been owed to a taxing unit for more than 60 days after the individual knew or should have known of the delinquency.

There are two exceptions to this rule. A person who would otherwise be ineligible because of late tax payments is still eligible if: (1) the delinquent taxes and any penalties and interest are being paid under an installment-payment agreement under Section 33.02 of the Tax Code; or (2) a suit to collect the delinquent taxes is deferred or abated under Sections 33.06 or 33.065 of the Tax Code.
Ineligibility Because of Term Limits: Under Section 6.035(a-1)(1), individuals are ineligible to serve on a CAD board if they served as a member of the board of directors for all or part of five terms, unless: (1) the individual was the county assessor-collector when the individual served as a board member; or (2) the appraisal district is established in a county with a population of less than 120,000.

Ineligibility Because of Potential Conflict of Interest: Under Section 6.035(a-1)(2) and (3), individuals are ineligible to serve on a CAD board if they: (1) appraised property for compensation for use in proceedings under Tax Code Title 1 during the preceding three years; or (2) represented property owners for compensation in proceedings under Title 1 in the appraisal district during the preceding three years; or (3) have been an employee of the appraisal district during the preceding three years.

Also, an individual is not eligible to be a candidate for, to be appointed to, or to serve on the CAD Board if the individual or a business entity in which the individual has a substantial interest is a party to a contract with:

the appraisal district; or
a taxing unit that participates in the appraisal district, if the contract relates to the performance of an activity governed by Title 1 of the Tax Code. (Sec. 6.036(a), Tax Code).

Public Information and Candidate Filings

Under Section 141.035 of the Election Code, an application for a place on the ballot, including an accompanying petition, is public information immediately upon filing. Under Section 552.1175 of the Government Code, however, some candidates may keep certain information on their candidate application confidential. Eligible candidates must submit a Request for Confidentiality for Candidates Under Texas Government Code to the county clerk or elections administrator.

Review of the Candidate Application and Fee or Petition in Lieu of a Filing Fee

Reviewing the Filings: Section 1.007 of the Election Code provides that any employee at the usual place of business can take delivery of a document, including a candidate’s application, petition in lieu of a filing fee, and filing fee. Employees at the county clerk or elections administrator’s usual place of business may therefore take delivery of these documents. But the county clerk or elections administrator must review the application and filing fee or petition in lieu themselves.

Form, Content, and Procedure: Section 141.032 of the Election Code provides that on the filing of an application for a place on the ballot, the county clerk or elections administrator must review the application to determine whether it complies with the requirements as to form, content, and procedure only. In other words, the filing authority must review the application to confirm that it was filed correctly and on time and that all required information is completed and attested to. The review must be completed by the fifth day after the date the application is received by the county clerk or elections administrator, unless a petition was filed with it. If an application is accompanied by a petition, the petition is considered part of the application, and the review must be completed as soon as practicable after the date the application is received. The petition is not considered part of the application for purposes of determining compliance with the requirements applicable to each document. A deficiency in the requirements of one document therefore may not be remedied by the contents of the other document.

Under the Election Code, there is no process for a candidate to supplement a defective application. The application and petition must satisfy all applicable requirements as originally filed. If an application does not comply with applicable requirements, the county clerk or elections administrator must reject the application and immediately deliver written notice of the reason for the rejection to the candidate. An application for a place on the ballot may not be challenged for compliance with the applicable requirements as to form, content, and procedure after the 50th day before the date of the election for which the application is made. (Sec. 141.034, Election Code).

Declaration of Ineligibility

Section 141.032 of the Election Code, which governs the review of a candidate's application for a place on the ballot for form, content, and procedure, does not apply to a determination of a candidate’s eligibility. Under Section 145.003 of the Election Code, a candidate may be administratively declared ineligible if: (1) the information on the candidate’s application for a place on the ballot indicates that the candidate is ineligible for the office; or 2) facts indicating that the candidate is ineligible are conclusively established by another public record. As a reminder, no public record conclusively establishes residency; only a court of law may determine on a person’s residency.

When presented with an application for a place on the ballot or another public record containing information pertinent to the candidate’s eligibility, the county clerk or elections administrator will need to promptly review the record. If the county clerk or elections administrator determines that the record establishes the candidate’s ineligibility, they must declare the candidate ineligible and notify the candidate in writing. Under Section 145.094 of the Election Code, if a candidate is declared ineligible on or before the deadline to withdraw, the candidate’s name is omitted from the ballot. For the deadlines associated with candidate withdrawal or issuance of a declaration of ineligibility in time to remove a candidate’s name from a ballot, please consult the election law calendar for that election.

Ballot Drawing Required Under the Texas Election Code

Section 52.094 of the Election Code provides that the authority responsible for having the official ballot prepared for the election must conduct the ballot drawing. Under Section 52.002 of the Election Code, for an election ordered by an authority of a political subdivision other than a county or city, the secretary of the subdivision’s governing body or, if the governing body has no secretary, the governing body’s presiding officer shall have the official ballot prepared. Therefore, the secretary or the presiding officer of the CAD Board is responsible for conducting the ballot drawing required under Section 52.094 of the Election Code, although, under Subchapter D of Chapter 31 of the Texas Election Code, the presiding officer may choose to contract with the county to perform the drawing.

Notice of Ballot Drawing to Candidates

The county clerk or elections administrator may agree with the CAD Board to provide notice to the candidates of the ballot drawing and to conduct the ballot drawing on behalf of the board. Our office recommends that this agreement be in writing.

Filling a Vacancy in an Elective Position

If a vacancy occurs in an elective position on the CAD board, the board must appoint a person to fill the vacancy by majority vote of its members. The appointed director will serve the remainder of the term. A person appointed to fill a vacancy in an elective position must have the qualifications required of a director elected at a general election.

Frequently Asked Questions

1. Do term limits continue to apply to CAD Board directors under Section 6.035 of the Tax Code?

A. Yes. Section 6.035 of the Tax Code, which creates restrictions on eligibility and conduct of board members and chief appraisers, was not repealed or amended. CAD Board directors in counties with populations of 120,000 or more are therefore ineligible to serve as an appointed or elected director if they have served as a CAD Board director for all or part of five terms. Term limits do not apply to CAD Board directors in counties with populations of less than 120,000. For additional exceptions regarding eligibility, please review Section 6.035 of the Tax Code.

2. Who is responsible for verifying that the individuals running as candidates for the CAD Board in a county with a population of 75,000 or more are eligible to run and that the candidates submitted timely and properly executed applications?

A. Section 141.032 of the Election Code provides that the authority with whom the candidate application is filed must review the application to determine whether it complies with the requirements as to form, content, and procedure that it must satisfy for the candidate’s name to be placed on the ballot. Section 6.032 of the Tax Code provides that the candidate application must be filed with the county clerk or elections administrator. As such, the county clerk or elections administrator is responsible for reviewing the candidate application and making the determination to accept or reject those applications. Additionally, the county clerk or elections administrator is responsible for declaring that a candidate is ineligible for an elected CAD Board position, if necessary.

Under Section 145.003(d) of the Election Code, the presiding officer of the final canvassing authority for the office sought by a candidate may declare the candidate ineligible after the polls close on election day and before a certificate of election is issued. This means that the CAD Board president has this power.

If an elected officer who has been sworn in no longer qualifies for the office they hold, then they may be removed from office by a quo warranto proceeding. Tex. Civ. Prac. and Rem. Code Chapter 66.

3. Which entity is responsible for paying the costs of the election for the three members of the board of directors required under Section 6.0301 of the Tax Code?

A. The county appraisal district is responsible for the costs of the election. Section 1.014 of the Election Code provides that the expenses incurred in the conduct of a general or special election must be paid by the political subdivision served by the authority ordering the election. Section 1.005 of the Election Code defines “political subdivision” as a governmental entity that embraces a geographic area with a defined boundary, exists for the purpose of discharging functions of government, and possesses authority for subordinate self-government through officers selected by it. Section 3.004 of the Election Code further provides that the governing body of a political subdivision that has elective offices is responsible for ordering an election. Based on these sections of the Election Code, the county appraisal district is responsible for paying the expenses incurred in the conduct of the election.

4. What happens if three people do not run for the elected positions provided under Section 6.0301 of the Tax Code?

A. This will create one or more vacancies on the CAD Board. Under Section 6.0301(g) of the Tax Code, if a vacancy occurs in an elective position on the board of directors, the board of directors must appoint a person to fill the vacancy by majority vote of its members. A person appointed to fill a vacancy in an elective position must have the qualifications required of a director elected at a general election.

5. Who is responsible for ordering and canvassing the election?

A. The CAD Board is responsible for ordering and canvassing the election for the elected CAD Board members.

Section 3.004 of the Election Code provides that a general election for the officers of the governing body of a political subdivision other than a county shall be ordered by the political subdivision’s governing body. The governing body is the CAD Board itself, who will be responsible for ordering the election for elected CAD Board directors.

Section 67.002 of the Election Code provides that the precinct election returns for an election ordered by a political subdivision other than a county will be canvassed by the political subdivision’s governing body. The governing body of the county appraisal district is the CAD Board, who will be responsible for canvassing the election of CAD Board directors.

6. Is the use of county election precincts required for a CAD Board election?

A. Yes. Political subdivisions holding an election on the November uniform election date must use county election precincts and county polling places. (Secs. 42.002, 42.0621, 43.004, Election Code). When a county uses countywide polling places, a political subdivision must have a presence in every countywide location in the county, not just the locations physically within the territory of the political subdivision.

7. Who is responsible for posting the Notice of Deadline to File an Application for a Place on the Ballot prior to the candidate filing period starting?

A. The county clerk or elections administrator is responsible for posting the Notice of Deadline to File an Application for a Place on the Ballot for the candidate-filing period for the elected members of the CAD Board.

Section 141.040 of the Election Code provides that the authority with whom an application for a place on the ballot must be filed must post notice of the dates of the filing period in a public place in a building in which the authority has an office not later than the 30th day before the first day on which a candidate may file the application. Because the county clerk or elections administrator is the authority with whom an application for a place on the ballot is filed for the election of the elected members of the CAD Board, the county clerk or elections administrator would be responsible for posting the Notice of Deadline to File an Application for a Place on the Ballot.

8. Are CAD Board elections subject to the same cancellation procedures that apply to elections held by political subdivisions other than counties?

A. Yes. If all of the offices up for election in the CAD Board’s election are unopposed, then the election would be cancelled under Chapter 2, Subchapter C of the Election Code.

Section 2.051 of the Election Code provides that the cancellation procedures outlined in Chapter 2, Subchapter C of the Election Code apply to an election for officers of a political subdivision other than a county in which write-in votes may be counted only for declared write-in candidates, and in which each candidate for an office that is to appear on the ballot is unopposed.

Under Section 2.052 of the Election Code, if every at-large race in the election is unopposed, then the authority responsible for preparing the ballot (that is, the secretary or the presiding officer of the CAD Board, if the board does not have a secretary) must prepare a certification of unopposed status for each unopposed candidate in the election and must deliver that certification to the governing body of the political subdivision (meaning the CAD Board). On receipt of the certification, the CAD Board would declare those unopposed candidates elected to their offices and cancel the election under Section 2.053 of the Election Code. For additional information about cancelling an election, please see the Secretary of State’s outline.

9. Are appointed and elected CAD Board directors required to take an Oath of Office and submit a Statement of Officer?

A. Yes. All appointed and elected CAD Board directors are required to take an Oath of Office and submit a Statement of Officer (anti-bribery statement) under Article 16, Section 1 of the Texas Constitution.