Requiring the Texas Comptroller to annually issue a report card for each appraisal review board is considered an excellent change. Human nature is such that people want to be well regarded both individually and as part of the groups they belong to. The basis for generating the report cards will be hearing surveys handed out at the beginning of each hearing. This is the first time that appraisal review boards will be required to provide survey forms at the end of each hearing. O’Connor & Associates encourages both property owners and property tax consultants to complete the appraisal review board form for each hearing. By completing and sending the form in for each hearing, the Texas Comptroller will be provided with evidence regarding the perception of the appraisal review boards in each county. The reality is that most of the appraisal review boards have historically exhibited gross bias in favor of the appraisal district. We believe this is because appraisal review board members are concerned that if they do not vote for the person who writes their check, they will not be invited back for additional two year terms and will be asked to work fewer days. The Texas Comptroller reports on appraisal review boards for each county will provide the Texas Comptroller, the legislature and taxpayers with feedback on each appraisal review board. Hopefully, this higher level of transparency will effect positive changes with regard to impartial decisions by appraisal review boards.