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If you are involved in a property protest, you will deal with many parties that are part
of the property tax system. Knowing part of what they do is important in preparing your
protest.
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The central appraisal district (CAD)has
many almost "impossible" jobs. It must appraise ALL taxable property at market
value - the estimated selling price on January 1. Property owners tend to think tax value
and sale price are different. They are NOT in the eyes of the tax laws established by the
Texas State Constitution!. Normally the CAD value makes property owners complain, while
Taxing Units tend to whine about property values being too low - which means fewer tax
dollars for them to spend and a possible tax rate hike. Some Taxing Units even request an
audit/challenge because their district is so rich (in property values) they must pay tax
dollars to the State to supplement poor school districts... AKA Robin Hood. The boss is
the chief appraiser, who must answer to a Board of Directors elected
by - not the public who is taxed - but the taxing units who benefit from
high property values! Property owners may protest actions
taken by the appraisal district and the chief appraiser. |
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The Appraisal Review Board is the Judge
and Jury. They certify the roll if the appraisal district did a good job. They listen to
property owners protest and render a decision, sometimes recommending a change in value if
necessary- all at a public hearing. They also listen to any challenges by a taxing unit. |
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The taxing units are the 500 pound
gorillas. Sometimes they are the engineers of a fast moving train named TAX INCREASE!
There is little the average taxpayer can do to slow this train once it gets going. In
addition to setting tax rates, they elect a Board of Directors of the
Appraisal District. The BOD write the local rules, hire/fire the chief appraiser,
appoint the ARB members and pull the purse strings of the appraisal district. Often a BOD
member is also a high ranking public official of a local taxing authority. Only the State
Legislature can change the taxing units' power and control over the Chief Appraiser
and ARB. |
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The State Comptroller is the governing
state agency that regulates and supervises the actions of the all appraisal districts.
The Property Tax Code is the law the Comptroller
must follow and she is allowed to write some Rules and Regulations as well as design forms
for all to use. As a supervisor, the agency is powerful; as an enforcer, it has few teeth. |
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