Tax Liaison Officer Responsibilities

WHAT DOES THE TAX LIAISON OFFICER DO:

General

• Administer the board of directors’ policies for providing the public with the opportunity to appear and speak before the board on issues under the board’s jurisdiction, on appraisal district policies and procedures and appraisal review board policies and procedures.

• Administer the preparation and maintenance of the board’s written plan describing how a person who does not speak English or who has a physical, mental, or developmental disability may be provided reasonable access to the board.

• Provide to the public information and materials designed to assist property owners in understanding the appraisal process, protest procedures, and other matters.

Comments, Requests and Suggestions

• Administer the preparation of information describing the functions of the board of directors and the board's procedures by which requests are filed with and resolved by the board and make it available to the public and the appropriate taxing jurisdictions.

• Receive, and compile a list of, comments, requests, and suggestions filed by the chief appraiser, a property owner, or a property owner's agent concerning the matters related to the model hearing procedures for appraisal review boards or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district.

• Not later than December 31 of each year, forward to the comptroller, in the form and manner prescribed by the comptroller, (1) comments, requests, and suggestions filed with the board of directors that it has authority to resolve and (2) comments, requests, and suggestions that relate to the model hearing procedures for appraisal review boards or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district.

• Provide to the public information and materials designed to assist property owners in the procedure for filing comments, requests, and suggestions:

(1) with the board of directors that it has authority to resolve;

(2) that relate to the model hearing procedures for appraisal review boards or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district;

(3) that the appraisal review board has adopted or is implementing hearing procedures that are not in compliance with the comptroller’s model hearing procedures;

(4) that the appraisal review board is not complying with procedural requirements under Chapter 41 of the Tax Code; and

(5) related to a request for limited binding arbitration under Section 41A.015.

• Ensure that information concerning the process for submitting comments, requests, and suggestions to the comptroller concerning an appraisal review board is provided at each protest hearing.

• Refer requests involving the assessment or collection of a tax to the appropriate person who can assist the owner with the assessment or collection of the tax.

• Resolve requests no later than the 90th day after the date the request is filed.

• Report to the board of directors at each meeting on the status of all comments, requests, and suggestions filed with you and filed with the board of directors including the findings of an investigation related to a request made under Section 41.66(q) of the Tax Code.

• Receive the notices property owners are required to send to you under Section 41A.015(b)(1) of the Tax Code before the owner may file a request for limited binding arbitration.

Assistance to the HCAD Board of Directors for ARB Board Member Selection

• Provide clerical assistance to the local CAD Board of Directors in the selection of appraisal review board members.

• Deliver to the local CAD board of directors any applications to serve on the board that are submitted to the officer and perform other duties as requested by the local administrative district judge.

• Publicize the availability of positions on the appraisal review board.