Circumstances can make independent behavior difficult for the most honorable person. Placing the most honorable people under unreasonable circumstances is a disservice to the people and the related system. Would it be reasonable to expect a civil court jury to be impartial if they were selected, paid, housed in a luxurious hotel and supervised by one of the parties? The issue being addresses here is not the honor and integrity of appraisal review board (ARB) members. It is to address the system for hiring, paying and supervising ARB members. The dichotomy between the statutory process for appraisal review board hearings and what actually occurs is unfortunate. The Texas Property Tax Code (TPTC) provides taxpayers a reasonable venue to appeal property taxes. However, portions of the statue are disregarded in virtually every county.

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. Appraisal review board members are hired by the board members are hired by the board of directors for the appraisal district. 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. The Texas Property Tax Code provides that the appraisal review board shall schedule and conduct appraisal review board hearings. They are only allowed to delegate "clerical" activities it the appraisal district. In practice, the appraisal district schedules and organizes appraisal review board hearings. The appraisal review board panel for hearings is selected by the appraisal district. Appraisal district staff have said, "you better resolve this informally, or we will put you in a horrible board." It is clearly inappropriate for appraisal district staff to cherry pick ARB panels. However, it occurs frequently.

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 Travis County Appraisal Review Board?

 

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