HENDERSON COUNTY APPRAISAL DISTRICT

Applications are being accepted for Henderson County residents interested in serving on the Appraisal Review Board.

The ARB is a group of private citizens authorized to hear appeals and determine protests for ad valorem tax purposes. The ARB is a separate authoritative body and are not employees of the Henderson County Appraisal District.

The Texas 88th Legislature S.B. 2 changes the appointing authority responsible for selecting the members of an appraisal review board (ARB) for an appraisal district established in a county with a population of 75,000 or more from the local administrative district judge to the board of directors of the appraisal district. The bill requires a board of directors acting as an appointing authority to make appointments to the ARB by majority vote, with at least two members of the majority being elected members of the board of directors.

To be eligible for appointment, an applicant must have been a Henderson County resident for two years, and never have been employed by, or been an officer or director of the Henderson County Appraisal District, along with other eligibility restrictions provided in Texas Property Tax Code Section 6.412.

ARB service typically runs several days beginning in June until August. The ARB also meets periodically throughout the remainder of the year to carry out supplemental duties.

If you are interested in serving, applications for potential ARB members will be accepted by the Henderson County Appraisal District ARB Liaison Officer on behalf of it’s Board of Directors. ARB member applications can be found on the Henderson CAD website (www.henderson-cad.org ) under the Organization – ARB Members section. Submit completed applications by email to: hendersoncad@hcadtx.org.

Completed applications may also be hand delivered or mailed to:

Henderson County Appraisal District

Attn. Appraisal Review Board Liaison Officer

1751 Enterprise St. / PO Box 430

Athens, TX 75751

ARB New Member Application

What is an ARB?

An ARB is a group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB hears taxpayer protests. The ARB also hears issues that a taxing unit may challenge about the appraisal district’s actions. In taxpayer protests, it listens to both the taxpayer and the chief appraiser. ARB decisions are binding only for the tax year in question. ARB hearings begin around June. The ARB should complete most of the hearings by July 20. In the largest counties, this deadline may be later.

State Mandated Eligibility Requirements

• A resident of the County for 2 or more years;
• Not be related to anyone who represents taxpayers in property tax matters in the County;
• Not be related to anyone who works as an appraiser at the CAD;
• Not related to a member of the CAD Board of Directors;
• Not related to anyone else on the ARB;
• Owe no delinquent taxes;
• Not an employee of the CAD, the Comptroller, or a member of the CAD Board of Directors; and
• Not an employee, officer, or member of the governing body of a taxing unit in the CAD.

Who Appoints the ARB?

Texas 88th Legislature S.B. 2 changes the appointing authority responsible for selecting the members of an appraisal review board (ARB) for an appraisal district established in a county with a population of 75,000 or more from the local administrative district judge to the board of directors for the appraisal district. The bill requires a board of directors acting as an appointing authority to make appointments to the ARB by majority vote, with at least two members of the majority being elected members of the board of directors.

An individual cannot serve if he or she:

• is related within the second degree by blood or marriage to a person engaged in appraising property for property tax purposes or a tax agent paid to represent property owners in proceedings at the appraisal district.
• owes delinquent property taxes to a taxing unit for more than 60 days after the date the delinquency is known or should have been known unless it is being paid under a delinquent tax installment agreement or has been deferred or abated.
• is related within the third degree by blood or second degree by marriage to an appraisal district board member or an ARB member.
• is an appraisal district board member, officer or employee, a taxing unit governing body member, officer or employee or a Comptroller employee; or
• has a contract or has a substantial interest in a business that has a contract with the appraisal district or with a taxing unit served by the appraisal district.

In counties with a population of more than 120,000, an individual cannot serve if he or she:

• is a former appraisal district board of director member, officer, or employee.
• served as a taxing unit governing body member or officer (until the fourth anniversary of the date the person ceased to serve as a member or officer).
• appeared before the ARB for compensation in the previous two years.
• served all or part of three previous terms as an ARB board member or auxiliary member.

The Texas Constitution prohibits a person from holding more than one paid public office. Because ARB members are paid per diem, they cannot hold public office.