![]() (a) Except as provided by this section, a person may not serve as a chief appraiser for an appraisal district unless the person has completed the course of training prescribed by Section 1151.164, Occupations Code. Well-educated chief appraisers are more likely to honor these rules. The Texas legislature has provided property-owner friendly laws regarding the property tax appraisal review board process. Ultimately, however, lawful behavior by chief appraiser is a matter of volition. Mandatory education for chief appraisers should positively impact taxation of Texas property. This option has been used infrequently if at all. The Board of Tax Professional Examiners licenses and can sanction appraisers, including the chief appraiser. The Texas Comptroller has limited ability to correct unlawful behavior by appraisal districts. Past practices tend to be perpetuated even when they are unlawful (based on the Texas Property Tax Code).Ĭhief appraisers report to the board of directors of the appraisal district. These include submitting illegitimate evidence at appraisal review board hearings, inappropriately influencing the appraisal review board, selectively reappraising recently sold properties and scheduling appraisal review board hearings (which should be scheduled by the appraisal review board).Ĭhief appraisers typically work as appraisers in appraisal districts prior to being appointed chief appraiser. The current reality, as of September 2006, is appraisal district staff habitually violates numerous actions of the Texas Property Tax Code. Cynics believe the chief appraisers knowingly ignore the law while others believe they are misinformed. However, there is a wide gap between the law (documented in Texas Property Tax Code) and the actions of chief appraisers. It may seem unnecessary to someone unfamiliar with the operation of appraisal districts. Training for chief appraisers for Texas appraisal districts was passed in 2005 and is required for chief appraisers appointed on or after July 1, 2006. Section 5.042 – Required Training for Chief Appraiser The chief appraiser position is quasi-political, including communications with tax entities and the Texas legislature. The chief appraiser is responsible for setting values and maintaining records for each property, settling protests at the informal hearing or attending the appraisal review board hearing and hiring / supervising the balance of the staff. The board of directors is selected by tax entities in the county and does not include any property owner representives. They can be terminated at any time for any reason. Texas chief appraisers run appraisal districts “at the pleasure” of the appraisal district board of directors. Pay Nothing Unless We Reduce Your Taxes! Texas Chief Appraisers Selected by Board of Directors and Rule Appraisal Districts
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |