|Dr. James G. Price, Secretary|
|Mr. John Yates|
|Mr. Bill Kilgore|
|Mr. Scott Smith|
Appraisal Review Board Member
Notice is hereby given that the Navarro Central Appraisal District is accepting applications for members of the Appraisal Review Board (ARB) to serve a two-year term beginning January 1, 2024 and ending December 31, 2025. The nine-member Board is primarily responsible for determining protests initiated by property owner; determining challenges initiated by taxing units; correcting clerical errors in the appraisal records and the appraisal rolls; acting on motions to correct appraisal rolls under Section 25.25 of the Property Tax Code; determining whether an exemption or special valuation is improperly granted or denied; and taking action or making any other determination that is specifically authorized or required by the tax code. Applicants must reside in the appraisal district for at least two years before taking office. A person may not serve if he/she is a current appraisal district director; a current employee or the chief appraiser of the appraisal district; a current board member, employee or officer of a taxing unit served by the appraisal district; or a current employee of the Comptroller of Public Accounts. A person may not serve on this Board if that person owns property on which delinquent taxes are owed for more than 60 days after the date the person knew or should have known of the delinquency. Further qualifications require that an applicant must not own a substantial interest in a business that has a contract with the appraisal district or with one of the taxing units served by the appraisal district; must not be related within the second degree by blood or marriage to a paid tax agent or person engaged in appraising property for tax purposes; and must not hold a public office. By resolution of the Board of Directors, ARB members are also required to attend at least 75 percent of scheduled meetings. A person appointed to the ARB may not serve until he/she has completed the training courses authorized by the Property Tax Assistance Division of the Comptroller of Public Accounts (PTAD). Applications for service may be obtained from the Navarro Central Appraisal District at 1250 N 45th Street, Corsicana, TX; from its website at www.Navarrocad.com, or by telephone at 903-872-2476. No applicant will be considered without the completion of the application. Applications will be received at the appraisal district until 4:00 p.m. on October 31, 2023 at the appraisal district office located at 1250 N. 45th Street, Corsicana, TX 75110.
The ARB’s Role in the Property Tax System
The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits.
First, the ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal office or in appraising property.
Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.
Note: Please note that if you as a taxpayer speak to an ARB member regarding your property that the ARB member will not be able to hear the protest. All calls need to be referred to the Appraisal District to speak to the appraiser in charge of their property or the Chief Appraiser.
Your experience matters-Please complete this form to provide feedback on your experience.