Circumstances can make independent behavior difficult for the most honorable person. The issue being addresses here is not the honor and integrity of appraisal review board (ARB) members. I have made presentations at thousands of ARB hearings. During these hearings, I have met hundreds of appraisal review board members. Virtually all are honorable people who are intent on fulfilling their oath. However a flawed process has interfered with the intended operation of the appeal process. It is to address the system for hiring, paying and supervising ARB members.

Consider the following example. Suppose the referees for NFL football games were hired, paid and supervised by the local team for each city (They only act as referee for home games for the local team which hired them). NFL rules require the referees to be independent and impartial. Referees are hired for 2-year terms. The local team decides every two years whether or not to renew their service. Would it be reasonable to expect referees to be impartial and independent? Is it reasonable to as a person to be impartial under these circumstances?

The above example for referees is identical to the circumstances for hiring, paying and supervising ARB members. It may seem implausible that such a flawed system is used to hire, pay and supervise ARB members. Regrettably, that is the system. It is a design flaw in the Texas Property Tax Code. There is no check and balance for unlawful actions by an appraisal review board. Appraisal review board members are hired by the board members are hired by the board of directors for the appraisal district. Appraisal district board of director's members are appointed by the tax entities. While it seems that tax entities would resolve and improprieties in the appraisal review board hearing process, to date they have not responded to reports of unlawful behavior. They serve for 2-year terms. Their employment can be continued (or not) every 2 years in the sole discretion of the appraisal districts board of directors.

ARB members are paid by the appraisal district. They are typically supervised by appraisal district staff.

Proposed discussion topics:

1. Is Texas law unreasonable to ask ARB members to be impartial when they are hired, paid and supervised by the appraisal district?
2. What alternative do you propose?
3. What has your experience been with appeals at the Montgomery County Appraisal Review Board?

 

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