Tax Liaison Officer

DISPUTES AND REQUESTS A TAX LIAISON OFFICER CANNOT ACT UPON

The TLO does not resolve disputes or requests that involve the following matters:

• A determination of the appraised value of an owner’s property or, in the case of land appraised for agricultural use, as agricultural land, as timber land, or as restricted-use timber land, determination of its appraised or market value;

• The unequal appraisal of an owner’s property;

• The inclusion of the owner’s property on the appraisal records;

• The denial to the property owner in whole or in part of a partial exemption;

• A determination that the owner’s land does not qualify for appraisal as land designated for agricultural use, as agricultural land, as timber land, or as restricted-use timber land;

• The identification of the taxing units in which the owner’s property is taxable in the case of the appraisal district’s appraisal roll;

• A determination of ownership of property;

• A determination that a change in use of land appraised as land designated for agricultural use, as agricultural land, as timber land, or as restricted-use timber land has occurred;

• The modification or denial or an application for a temporary exemption for qualified property damaged by disaster under Section 11.35 of the Tax Code or the determination of the appropriate damage assessment rating for an item of qualified property damaged by disaster.

• Requests involving issues that the TLO determines are repetitive or that fail to state a legitimate concern.

A TLO also cannot:

• Influence the process for selecting appraisal review board members.