Appraisal
Districts
Q: Who governs a local county
appraisal district?
A: A local board of directors
governs the appraisal district.
Q: How are directors chosen?
A: The governing bodies of
taxing units that vote on the appraisal district's budget
(county, city, school and some conservation and reclamation
districts) select the appraisal district's directors. If the
governing bodies do not select the county tax
assessor-collector as a director, the county tax
assessor-collector (if he or she collects the county's
taxes) serves as a non-voting director.
Q: How is an appraisal district
funded?
A: Each taxing unit located in
that appraisal district pays its pro rata share of the
budget. Some appraisal districts have adopted different
funding mechanisms. Most appraisal districts base each
taxing unit's share on the amount of taxes levied by that
unit compared to the total taxes levied by all units in the
district.
Q: How are appraisal review board (ARB)
members appointed?
A: The board of directors of
each appraisal district appoints the review board members.
Q: What qualifications must an
individual meet to serve on the appraisal review board?
A: An individual must be a
resident of the district for two or more years before taking
office. No special requirements are necessary. An individual
may not serve if he or she is an appraisal district director
or an employee or officer of an appraisal district, tax
office or Comptroller's office. Also, an individual is
ineligibile to serve in counties having a population of more
than 100,000 until the fourth anniversary of the date the
person ceased to serve as a member or officer of taxing unit
for which the appraisal district appraises property or if
the person has ever appeared before the review board for
compensation. Finally, an individual cannot serve if he or
she is closely related (second degree by blood or marriage)
to an individual paid as a tax agent or is in the business
of appraising property for tax purposes in the appraisal
district.
ARB members
may not contract with the appraisal district or with a
taxing unit in the district. This includes the member or a
business entity in which the member has a substantial
interest.
Q&A
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