The Texas Property Tax Reform and Transparency Act of 2019 or the controversial “tax relief” SB2 (Senate Bill 2) was recently passed. It includes amendments geared towards lifting the burden of property taxes on Texas property owners.
SB2 also amends the requirements for members of the Appraisal Review Board (ARB). It specifies the required hours of education or training and outlines the roles of the Comptroller in the training of members of the ARB.
What is the Appraisal Review Board?
The ARB is composed of citizens who are authorized to conduct dispute resolutions between the appraisal district and taxpayers. When a taxpayer disagrees with the appraised value of his property, he can file a protest with the ARB. Aside from hearing taxpayer protests, the ARB also hears complaints about the actions of the appraisal district.
Training of members of the Appraisal Review Board
Section 5.041(b) of the Texas Property Tax Reform and Transparency Act of 2019 specifies that members of the Appraisal Review Board formed for an appraisal district are required to complete a training and education course established by the Comptroller. SB2 amends this to say that the course must provide a minimum of eight hours of classroom education and training.
An Appraisal Review Board member is not allowed to participate in ARB hearings until he or she has completed the course and received a certificate of completion.
The roles of the Comptroller
The Comptroller is responsible for the training of Appraisal Review Board members. One of the main tasks is ensuring that the members have completed the required hours of education and training.
The Comptroller is also responsible for supervising the creation of the course for training and educating members of the ARB. This includes approving the curricula, providing the materials, and issuing certificates confirming course completion.
The law specifies that all materials used in training and educating ARB members must be available for free online. It also indicates that the Comptroller is responsible for establishing and maintaining a toll-free number that ARB members can call when they have questions about property appraisals or the duties and responsibilities of ARB members.
The Comptroller can enter a contract with a service provider for the training and education of ARB members. The law stipulates that the course may not be provided by the Chief Appraiser or anyone working for an appraisal district, its board of directors, its Appraisal Review Board, or any taxing unit.
To recover some of the costs of the training course, the Comptroller can collect a fee of no more than $50 from each person trained. According to SB2, this same fee may be collected from trainees who are not ARB members.
Aside from the training and education course, the Comptroller is also tasked with establishing a continuing education course for members of the Appraisal Review Board. This course must include a minimum of four hours of training and education. It must cover topics like the duties of the ARB, how property appraisals are conducted, how business personal property is appraised, how capitalization rates for property appraisals are determined, and the rights of a property owner to protest the appraisal of his property.
ENROLL TODAY In the Property Tax Protection Program™
Your property taxes will be aggressively appealed every year by the #1 property tax firm in the country. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced! Many FREE benefits come with enrollment.