Gaines County Appraisal District

The agenda for the regular meeting includes the public forum, review of the Delinquent Tax Report, and action on quarterly financial and collection reports. Key items for discussion and action involve opening and taking action on Bank Depository Bids for the 2026-2027 term, reviewing and taking action on Agriculture Appraisal Contract and Western Valuation Appraisal Contract, and appointing Agricultural Advisory Board Members for the 2026/2027 term. The board will also conduct the Chief Appraiser Evaluation and review the Chief Appraiser's Report, along with a report on Section 25.25(b) changes for the third quarter.

This document outlines the Gaines County Appraisal District's biennial reappraisal plan for 2025-2026, mandated by the Texas Property Tax Code. The plan details the methodologies for updating appraised values for various real and personal property types, including residential, commercial, industrial, mineral, and utility properties. It covers data collection, valuation approaches (cost, income, market), performance testing using sales ratio studies, and data maintenance procedures, ensuring compliance and transparency for property owners and taxing units.

The Gaines County Appraisal District's Reappraisal Plan serves as a comprehensive guide for its property appraisal and exemption administration responsibilities. It outlines the biennial periodic reappraisal of all real and personal property within the district, mandated at least once every three years, with specific operational schedules for 2019 and 2020. The plan's core focus areas include meticulous property identification, continuous updating of property characteristics, precise market area definition, development and application of robust appraisal models, and rigorous review of appraisal results. It details valuation methodologies for diverse property types such as residential, commercial, industrial, business personal, mineral, utility, and pipeline properties, ensuring adherence to legal requirements and generally accepted appraisal practices to accurately allocate the annual tax burden.