Board of Directors Appointments

Appraisal Review Board
The Appraisal Review Board is responsible for the local administrative review of appraisal records. The members of this board are appointed by the Appraisal District Board of Directors. Members serve two-year terms. There are 5 members. The Board of Directors will make a good faith effort to ensure one ARB member from each of the five school districts, provided an eligible, qualified person indicates a willingness to serve.

Candidates

  1. Potential ARB candidates come from: Appraisal District Board of Directors; Superintendents of School Districts The public
  2. Directors are responsible for submission of eligible, potential candidates from their area to the whole board for consideration.
  3. Each November, the Board of Directors will notify superintendents if an ARB position for their district will be open for appointment or re-appointment. Superintendents are invited to submit eligible candidates for consideration.
  4. Applications for the public are available for anyone interested in serving, as a way of submitting their name for consideration. Applications are not required for appointment.

Selection

  1. January Board Meeting – The board will assemble a list of all known potential ARB candidates, from all sources. The list will further be divided by resident school district. Candidates that have not visited with a board member, will be assigned to a member for personal contact regarding interest in serving as ARB member.
  2. Prior to the next regular scheduled board meeting, the county assessor, as a board member, will do a diligent search to ensure all candidates are current on property taxes or pay-out agreements.
  3. The Chief Appraiser will ensure, through the potential candidate:
    -How long he/she lived in Wharton County
    -That he/she is not affiliated with the CAD or its tax units by employment or substantial business interest
    -That he/she is not related to anyone who may appraise or represent property owners before the ARB in hearings or representation
  4. Next regular scheduled board meeting, county assessor will report on delinquent taxes of candidates and chief appraiser will report candidate qualifications.
  5. Directors will then review and discuss potential candidates. Though representation per school district is favorable, that is not the primary consideration. Candidates with a background in real estate and/or law will be weighted as most favorable. If there remains more candidates available than vacancies, the board will further consider community involvement and employment background and expertise.
  6. All candidates will receive notification of appointments and those not appointed remain on the list of potential candidates for 4 years (2 terms).

 

Attendance Requirement

  1. Due to the volatility of market conditions, it is hard to know the scope of protest schedules from year to year. However, the commitment to attend hearings is significant to ensure representation of area and varying viewpoints for a more rounded board. Though a quorum is represented by 3 members, the Directors have designated the ARB as a 5 member board. The Property Tax Code allows the Directors to set an attendance requirement for ARB members. Failure to meet the minimum attendance may be grounds for removal.
  2. Typically, the required Comptroller class is held in March/April. Organization meeting, along with the review/adoption of Policy & Procedures is April/May Hearings may begin in May, with certification required by July 25. Therefore, hearing schedule load will be determined based on the volume of protest filed by deadline. This will generally encompass all of May, June and July. Additionally, late protest, Section 25.25 protest and supplemental changes may require additional meetings on a quarterly basis, August through March.
  3. ARB members are urged to attend all meetings. However, excused absences are counted as present for this requirement for medical reasons, funerals and family emergencies.
  4. The Board of Directors has determined a 90% attendance requirement.

Removal of ARB Member

  1. To ensure ARB member can act in good faith and vote their conscience without fear of retaliation or retribution, the Property Tax Code is very narrow and specific on grounds for removal of ARB members. The Board of Directors will strictly adhere to the law. Section 6.41(f) governs grounds of removal.
  2. Violation of 6.412…becomes ineligible due to relation to individual engaged in appraisal of property for compensation, or related to individual who represents property owners for compensation before ARB proceedings.

    Becomes delinquent on Property Taxes

    Becomes member of CAD Board of Directors, or employee of CAD

    Becomes officer, employee or member of Tax Unit within CAD

  3. Violation of 6.413…is member or part of business that enters into contract with CAD or Tax
    Tax Unit within CAD
  4. Violation of 41.66(f)…violates Ex Parte Communication by communicating with any party
    Regarding evidence, merits, arguments or facts on any property subject to pending
    ARB procedure
  5. Violation of 41.69…participating in hearing which member or relative has an interest
  6. Violation of Attendance requirement as adopted by Board of Directors
  7. Violation of clear and convincing evidence of repeated bias or misconduct

Eligibility

  1. Can not be related to someone who appraises property for compensation or representing someone for compensation at ARB Hearings.
  2. Can not be delinquent on property taxes, having known of delinquency for more than sixty (60) days unless the delinquency is current under an installment payment agreement under Section 33.02 or the delinquent taxes are deferred or abated under Section 33.06 or 33.065.
  3. Can not be an Appraisal District board member, CAD employee, employee of the Texas Comptroller, or member, officer, employee of any tax unit. A prior member of the CAD board or tax unit is permitted.
  4. Must have resided in the district for at least two preceding years.
  5. Can not have substantial interest, as described in Section 6.413, in any contract for any services with the CAD or any tax units served by the CAD.

Compensation
Appraisal Review Board members shall receive $120 per day, and the Chairman is allotted and additional $10 per day for $130. This is paid for quarterly meetings, hearings and/or training sessions. Meals will be reimbursed.

Duties

  1. The Appraisal Review Board is responsible, by statute, for the review of the appraisal records, value, exemptions, ownership, etc. and the hearings and determinations of taxpayer protest and tax unit challenges. Each member must attend an annual Property Tax Division training seminar, for a Certificate of Completion that must be maintained in the ARB minute records.
  2. Additionally, each ARB member must view the video and get a Certificate of Completion for the Public Information Act and Open Meeting Act. This must be completed only once, and within the first year of appointment.
  3. The appraisal district staff will provide clerical assistance to the Appraisal Review Board.
  4. The Appraisal Review Board will adopt Rules of Procedure regarding their meetings and hearings.

APPRAISAL REVIEW BOARD CANDIDATES needed.  This board consists of 5 members and rules on value and exemption issues that may arise between a property owner and the appraisal district.  The board hears a presentation of facts from each party and makes a determination based on the presentation of evidence.  This board is not a part of the Appraisal District, but is appointed by the Board of Directors.  Their Rules and Procedures regarding conduct of hearings, relevant facts and guidelines of their allowed interactions are provided by the Texas Comptroller of Public Accounts- Property Tax Division as dictated by law.  Interaction with CAD staff or Board of Directors is prohibited by law following appointment.  Your required training is provided by the Comptroller’s Office and is one day long, paid by the CAD.

Anyone interested may contact the Appraisal District for an Information Sheet to ensure they get their name to the Board of Directors as interested in serving.  Questions regarding days, service or duties may be directed to the Chief Appraiser prior to becoming an ARB member.

More information is on the website: www.whartoncad.net (tab- Tax Info/Board Info/Board of Director Appointments) There is also Appraisal Review Board information under the Tax Information tab regarding Rules and Procedures.