Texas Comptroller of Public Accounts Appraisal Review Board New Member Training Property Tax Assistance Division
Texas Comptroller of Public .Accounts Training Credit Statement of Compliance In compliance with Tax Code Section 5.041, this form must be completed and submitted to the Texas Comptro ll er of Public Accounts upon completion of the mandatory Appraisal Review Board (ARB) new member training or upon completion of ARB Members : Submit the mandatory continuing education training for returning ARB members. An ARB member may not participate in a hearing conducted by the ARB, vote on a determination of a protest, or be reappointed to an additional term on the ARB unless th person has completed the appropriate ARB training course, has received a certificate of course completion and has comple statement to Comptroller this statement indicating agreement to comply with the Tax Code in conducti ng ARB hearings. employee upon exiting I, -------------------------------------- Pri nl na me ARB member for the county of _______________________________ _ Cou nt y successfully completed the Comptroller's ARB new member/continuing education training program on ________________ , offered in _________________ , Texas. D ate Ciry Pursuant to Tax Code Section S.04 1, I hereby affirm that I will comply with Tax Code requirements governing CAD Employees : Sign-out ARB protest hearing procedures. at the registration table Print ..3rr.. upon exiting Here ""7 ---------------------------------------- Pri nl amt Sign ..3rr.. Here ""7 ------------------------------------- S igna u.1. re D ue Page 89
Texas Comptroller of Public Accounts Why are you here? Tax Code Section 5.041 - The comptroller shall : (1) approve curricula and provide materials for use in training and educating members of an appraisal review board; (2) supervise a comprehensive course for training and education of appraisal review board members and issue certificates indicating course completion; (3) make all materials for use in training and educating members of an appraisal review board freely available online; (4) establish and maintain a toll-free telephone number that appraisal review board members may call for answers to technical questions relating to the duties and responsibilities of appraisal review board members and property appraisal issues; and (5) provide, as feasible, online technological assistance to improve the operations of appraisal review boards and appraisal districts.
Texas Comptroller of Public Accounts The comptroller may not • Give advice • Give legal opinion • Interpret the law
Texas Comptroller of Public Accounts Introduction • The ARB is a decision- making body statutorily authorized to make determinations on protests and challenges • ARB members are not a party to the protests Page 1
Texas Comptroller of Public .Accounts Independence • ARB does not work for the CAD • Fair and impartial determinations • Appraisal district only offers clerical support • Seek advice from ARB attorney
Texas Comptroller of Public .Accounts Do • Act professional, courteous, respectful • Ensure evidence is exchanged • Deliberate openly • Get legal advice from ARB attorney Page 2
Texas Comptroller of Public Accounts Don’t • Argue, threaten or intimidate • Show favoritism • Fall asleep • Text, whisper or pass notes • Discuss pending protests outside • Ask CAD staff for direction or advice Page 2
Texas Comptroller of Public Accounts Chapter 1: Member Qualification Members must have lived in the county appraisal district for at least 2 years Page 5
Texas Comptroller of Public .Accounts Members can not be- • part of the Board of Directors • delinquent on property taxes • CAD employees or officers • members of governing bodies • paid by a public office • employees of a taxing unit • Comptroller employees • owners of a business contracted with the CAD or a taxing unit Page 5
Texas Comptroller of Public Accounts Consanguinity & Affinity Prohibitions • Related by blood or marriage to an appraiser or tax agent representing property owners • Related by blood or marriage to a member of the appraisal district’s Board of Directors • Spouse has substantial interest in contracts with the CAD or taxing unit served Page 6
Texas Comptroller of Public .Accounts Terms • Begin on Jan. 1 6 7 8 • Two-year terms 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 • Staggered; half of the member’s terms expire each year Page 7
Texas Comptroller of Public .Accounts Code of Judicial Conduct A judge is an arbiter of facts and law for the resolution of disputes and is a highly visible symbol of government under the rule of law Page 8
Texas Comptroller of Public Accounts Temporary Members • Replace members that have violated prohibited communications • Members sign an affidavit for each protest affirming they have not violated Tax Code section 41.66 (f) Page 9
Texas Comptroller of Public Accounts Auxiliary Members • Hear protests and assist board members • Not entitled to vote on a protest • Does not count towards a quorum • Can’t serve as chairman or secretary Page 9
~ Texas Comptroller of Public .Accounts Statement of Appointed Officer Form 22flH I, Sta1 te111ent of 1 Electedf Ap 1 pointed Officer Form lfl-1O~ Re • 0 17 • ARB members sign this K first :5 U4GJ;. 5.5''9 ·~ F · . Ftlli. · tat.em u • t • Filed with your CAD ~ _________________ • d' o. o cnml) • s; ar(or ff"mn t ha :t I have- r mt dircct fy er rnd irttt paid , offi:rc:d , proo.1 · d lo p a!, , oontn 1ml.c:d, or p:m:mi i:dl 10 oontrib utc any moo th "ng ol", tuc , or proo1 i scd any public offi c- oo cmpJo}mcnt for dl . c gi · er rit bb oCd ing , oh otc- I:'. rotoo mas: a rev.am o sro ction 1ll v.ti"c-h I . m , ::rppo in tr ncr lt or oon fi rmatfo.D , , fl idhcvcr thr:: . • may be, so b cl p me- God. T. i tll of Pm i fon to \1 /hi .db B I Ap,po intcd: t: t liion. t .fndr:r pcnalrl:i ol"pcrjur) •, I ,d ~ l :m:-1lhat I ha thr:: ron:: ,,. oing . stat.c::mcnt nd lb aJ tho fxts s. 1at.L-d thr::rci!l re tnll:: . Date: Page 10
-~-~- Texas Comptroller of Public .Accounts Oath of Office Th · 511aic:e resit.rved f or office use Form #2204 Rev 9 /2 01 7 ubmit to: EC R R- 0 T TE • Sworn in prior to taking OA TR O O Fl E HE AMEANDBY THEAlITHORITYO THE TATEOFTEXAS, action I, , do so lemnly swear or affirm), that I v.ciH faithfully execute the duties of the offi.ce of of the lll te of ' exas, aoo ,viii lo the ;- be -st ,-- o """' f ;;- m - , y- - ab cc i "' li ,-- ty _p _rese -- rve - , - pm ----,- lec ----:- 1, - an - d --;-; d --:- efi ;;- en - d --;-; th -e --; C :;- o - ns - tl --:- , tu ----:- tio - n - an -· -d ;-; l ;- a ofthe , ni ted tales and of this tate, so help me God. Signalllre of Officer • Filed with your CAD Certificat io n of Person uthorized lo dm in ister Oath tale of C.ounty of worn to and subscribed before me on this _______ day of _________ , 20 __ IAffixN<O_,-S..L cm ly 1 f aat h .u!n:nnn~l'M by.- aatuy . Page 10
Texas Comptroller of Public .Accounts Pay • Regular members are paid per day • Auxiliary members are not paid per diem Training • Must be completed prior to participation • Can not be provided by CAD or BOD members Page 11
Texas Comptroller of Public Accounts Open Government Training Tihe Texas Government Code requi ires elected and appoiinted public official ls to receive training in Texas open government laws. The Office of the Attorney General provides free vi deo traini ng courses to assis publ lic offic! ia ls in complyiing with this requi eme11t. These videos are available at no cost and may be used as part of any training course on open government.. Qgen Meet ings Act Public Informati on Act Course ComR etion Trai ni ng Training Cert ificate • 2 hours of open government training required • Complete once within 90 days Page 11
Texas Comptroller of Public Accounts ARB Officers • Chairman- ensures procedures are followed • Secretary- sends notices, keeps minutes or audio recording, ensures posting procedures are followed Page 11
Texas Comptroller of Public Accounts Chapter 2: General Operations • Chief appraisers send notices April - May • Must publish how to protest and deadlines for filing a submission Page 13
Texas Comptroller of Public .Accounts Professionalism • conduct meetings professionally • have fair and impartial hearings Page 13
Texas Comptroller of Public Accounts Hearing Location & Procedures • CAD office – administrative & cost efficient • Display model hearing procedures • Allow for evening or weekend hearings • Hearing procedures to the greatest extent practicable shall be informal Page 15
Texas Comptroller of Public Accounts Scheduling • Each case has an assigned number • One hearing for each protest filed relating to 1 property • One hearing for all owners of a property when an interest is shared • Property owners may appear in person, by telephone conference or written affidavit • Property owner must provide sufficient written notice when intending to appear by telephone or affidavit Page 15
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