The mandate for countywide appraisal districts resulted from the 1979 Legislature. In 1981, the Legislature identified appraisal districts as political subdivisions of the State of Texas. The law (S.B. 621) required that all counties in Texas implement these districts no later than 1982. Because a mass appraisal had been completed in El Paso County in time for the 1980 tax roll, the El Paso Central Appraisal District went into operation one year earlier (1981) than required by law in order to continue an adequate maintenance program for the already revalued properties in El Paso County.
The El Paso Central Appraisal District is responsible for maintaining and appraising all business personal property and all real property in El Paso County at market value. The Appraisal District provides an annual appraisal roll for each of the 30 active taxing jurisdictions in El Paso County.