ROLE OF THE BOARD OF DIRECTORS IN THE PROPERTY TAX SYSTEM

The Board of Directors is composed of five members made up of ordinary citizens like yourself and the county’s tax assessor/collector (as a nonvoting member).  Board members are appointed by your local taxing units: county, cities/towns, school districts, hospital districts, and certain conservation or reclamation districts.  They are not paid to serve on the board.

The Appraisal District performs an important function in the appraisal of property; therefore, it is important to have a system of checks and balances.  While there is certainly oversight of appraisal districts at the state level, the Board of Directors performs this service at the local level as well.

The board has limited appraisal authority and does not appraise property or review values on individual properties.  Their primary responsibility is to regulate district finances and operations on behalf of the taxing units; therefore, they do perform a number of administrative tasks, including (but not limited to):

• adopting the appraisal district’s budget
• hiring a chief appraiser
• appointing Appraisal Review Board (ARB) members
• developing a biennial reappraisal plan

Board meetings are typically held in the office of the district at 505 Hutchings Avenue, Ballinger once a month.  Agendas and notices for upcoming board meetings are available on our website, at the county courthouse and on our office’s notices window in the lobby. Past meeting agendas are also available online.

ROLE OF THE APPRAISAL REVIEW BOARD IN THE PROPERTY TAX SYSTEM

The Appraisal Review Board (ARB) is separate from the appraisal district and performs a different function.  ARB is a group of citizens that hears taxpayer protests when a taxpayer and the appraisal district cannot agree on a value.  Much like jury duty, the ARB listens to evidence and reviews documents presented by taxpayers and the appraisal district, and then makes a determination based on the quality of the information provided.

The ARB only has authority over matters given to it by the Tax Code: taxpayers protests, taxing entity challenges, and review of appraisal records.  They have no role or influence in the day-to-day operations of the appraisal office or in appraising property.  Any changes to valuations ordered in the resolution of a taxpayer protest only affects the property under protest.

ARB members are appointed by the board of directors and must undergo training each year even if they are a returning member.  Workshops are sponsored by the Property Tax Assistance Division of the Texas Comptroller of Public Accounts.  New members are also required to complete training in open meetings and open records.  ARB members are compensated as provided by the annual appraisal district budget.

The Runnels ARB typically holds protest hearings during the months of June and/or July.  They also hold quarterly meetings and may meet other times if called by the ARB chairperson.

Persons interested in serving on the Appraisal Review Board who believe they meet the eligibility requirements, can accommodate the schedule demands, and believe they can reach decisions solely on the evidence before them in each hearing may complete the application and submit it to the RCAD office by email, mail (P.O. Box 524, Ballinger, TX 76821), or in person at 505 Hutchings Avenue in Ballinger.

ROLE OF THE AGRICULTURAL APPRAISAL ADVISORY BOARD IN THE PROPERTY TAX SYSTEM

The Agricultural Appraisal Advisory Board (AAAB) is appointed by the Chief Appraiser with the advice and consent of the Appraisal District Board of Directors. AAAB members must be landowners of the district whose land qualifies for appraisal under Texas Property Tax Code, Chapter 23, Subchapters C, D, E, or H and have been residents of the district for at least five years. The board meets at least once per year without compensation.

Under Tax Code, the board’s function is to advise the Chief Appraiser on major issues dealing with agricultural and timber appraisal, net to land, degree of intensity standards, and other agricultural use and appraisal issues.

As an advisory body, the board has no decision making authority or responsibility. The Chief Appraiser and the Appraisal Review Board (ARB) have statutory and legal responsibility to set values and make decisions on qualification for agricultural appraisal. The AAAB will not become involved in matters dealing with individual properties or in approving applications for agricultural appraisal.