Texas Tax Code 6.41 – Appraisal Review Board
Current as of: 2024 | Check for updates
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(a) The appraisal review board is established for each appraisal district.
(b) Except as provided by Subsection (b-1) or (b-2), an appraisal review board consists of three members.
Terms Used In Texas Tax Code 6.41
- Appraisal: A determination of property value.
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(b-1) An appraisal district board of directors by resolution of a majority of the board’s members may increase the size of the district’s appraisal review board to the number of members the board of directors considers appropriate.
(b-2) An appraisal district board of directors for a district established in a county with a population of 1.2 million or more by resolution of a majority of the board’s members shall increase the size of the district’s appraisal review board to the number of members the board of directors considers appropriate to manage the duties of the appraisal review board, including the duties of each special panel established under § 6.425.
(c) To be eligible to serve on the board, an individual must be a resident of the district and must have resided in the district for at least two years.
Text of subsection effective until July 01, 2024
(d) Members of the board are appointed by the local administrative district judge under Subchapter D, Chapter 74, Government Code, in the county in which the appraisal district is established. A vacancy on the board is filled in the same manner for the unexpired portion of the term.
Text of subsection effective on July 01, 2024
(d) Members of the board are appointed by the applicable appointing authority. For an appraisal district to which § 6.03 applies, the appointing authority is the local administrative district judge under Subchapter D, Chapter 74, Government Code, in the county in which the appraisal district is established. For an appraisal district to which § 6.0301 applies, the appointing authority is the board of directors of the district. A vacancy on the board is filled in the same manner for the unexpired portion of the term.
Text of subsection effective until July 01, 2024
(d-1) All applications submitted to the appraisal district or to the appraisal review board from persons seeking appointment as a member of the appraisal review board shall be delivered to the local administrative district judge. The appraisal district may provide the local administrative district judge with information regarding whether an applicant for appointment to or a member of the board owes any delinquent ad valorem taxes to a taxing unit participating in the appraisal district.
Text of subsection effective on July 01, 2024
(d-1) All applications submitted to the appraisal district or to the appraisal review board from persons seeking appointment as a member of the appraisal review board shall be delivered to the applicable appointing authority. The appraisal district may provide the appointing authority with information regarding whether an applicant for appointment to or a member of the board owes any delinquent ad valorem taxes to a taxing unit participating in the appraisal district.
Text of subsection effective until July 01, 2024
(d-2) A local administrative district judge may make appointments to the board directly or may, by written order, appoint from three to five persons to perform the duties of appraisal review board commissioner. If the local administrative district judge chooses to appoint appraisal review board commissioners, each commissioner shall possess the same qualifications as those required of an appraisal review board member.
Text of subsection effective on July 01, 2024
(d-2) A local administrative district judge acting as an appointing authority may make appointments to the board directly or may, by written order, appoint from three to five persons to perform the duties of appraisal review board commissioner. If the local administrative district judge chooses to appoint appraisal review board commissioners, each commissioner shall possess the same qualifications as those required of an appraisal review board member.
Text of subsection effective on July 01, 2024
(d-2-1) A board of directors acting as an appointing authority must make appointments to the appraisal review board by majority vote, with at least two members of the majority being elected members of the board of directors.
Text of subsection effective until July 01, 2024
(d-3) The local administrative judge shall cause the proper officer to notify appointees to the board of their appointment, and when and where they are to appear.
Text of subsection effective on July 01, 2024
(d-3) The applicable appointing authority shall cause the proper officer to notify appointees to the board of their appointment, and when and where they are to appear.
(d-4) If appraisal review board commissioners are appointed under Subsection (d-2), they shall meet as directed by the local administrative district judge in order to complete their duties.
Text of subsection effective until July 01, 2024
(d-5) The appraisal district of the county shall provide to the local administrative district judge, or to the appraisal review board commissioners, as the case may be, the number of appraisal review board positions that require appointment and shall provide whatever reasonable assistance is requested by the local administrative district judge or the commissioners.
Text of subsection effective on July 01, 2024
(d-5) The appraisal district of the county shall provide to the applicable appointing authority, or to the appraisal review board commissioners, as the case may be, the number of appraisal review board positions that require appointment and shall provide whatever reasonable assistance is requested by the applicable appointing authority or the commissioners.
(d-6) An appraisal review board commissioner is not disqualified from serving as a member of the appraisal review board.
(d-7) If appraisal review board commissioners are appointed under this section, the commissioners shall return a list of proposed appraisal review board members to the local administrative district judge at a time directed by such local administrative judge, but in no event later than January 1 of each year. Such list shall be composed of no less than five (5) names in excess of the number of appraisal review board positions to be filled by the local administrative district judge. The local administrative judge may accept the proposed names, or reject the proposed list and return the proposed list to the commissioners upon which the commissioners shall propose a revised list until the local administrative judge accepts the list.
(d-8) Any appraisal review board commissioners appointed pursuant to this section shall hold office for a term of one year beginning January 1. A commissioner may be appointed to successive terms at the discretion of the local administrative district judge.
Text of subsection effective until July 01, 2024
(d-9) In selecting individuals who are to serve as members of the appraisal review board for an appraisal district described by Subsection (b-2), the local administrative district judge shall select an adequate number of qualified individuals to permit the chairman of the appraisal review board to fill the positions on each special panel established under § 6.425.
Text of subsection effective on July 01, 2024
(d-9) In selecting individuals who are to serve as members of the appraisal review board for an appraisal district described by Subsection (b-2), the board of directors of the district shall select an adequate number of qualified individuals to permit the chairman of the appraisal review board to fill the positions on each special panel established under § 6.425.
Text of subsection effective until July 01, 2024
(d-10) Upon selection of the individuals who are to serve as members of the appraisal review board, the local administrative district judge shall enter an appropriate order designating such members and setting each member’s respective term of office, as provided elsewhere in this section.
Text of subsection effective on July 01, 2024
(d-10) Upon selection of the individuals who are to serve as members of the appraisal review board, the applicable appointing authority shall enter an appropriate order designating such members and setting each member’s respective term of office, as provided elsewhere in this section.
Text of subsection effective until July 01, 2024
(e) Members of the board hold office for terms of two years beginning January 1. The appraisal district board of directors by resolution shall provide for staggered terms, so that the terms of as close to one-half of the members as possible expire each year. In making the initial or subsequent appointments, the local administrative district judge or the judge’s designee shall designate those members who serve terms of one year as needed to comply with this subsection.
Text of subsection effective on July 01, 2024
(e) Members of the board hold office for terms of two years beginning January 1. The appraisal district board of directors by resolution shall provide for staggered terms, so that the terms of as close to one-half of the members as possible expire each year. In making the initial or subsequent appointments, the applicable appointing authority, or the local administrative district judge’s designee if the appointing authority is the judge, shall designate those members who serve terms of one year as needed to comply with this subsection.