Section 6.052 – Taxpayer Liaison Officer

The board of directors for appraisal districts appoints the taxpayer liaison officer with a population of more than 125,000 people. This is the only person at the appraisal district office (other than the chief appraiser) who is not hired and supervised (directly or indirectly) by the chief appraiser.

The taxpayer liaison officer coordinates presentations by the public at the board of directors and complaints filed by the public.

The existence of the taxpayer liaison officer and the option of filing complaints with the board of directors is not widely known to property owners or property tax consultants.

Sec. 6.052. Taxpayer Liaison Officer.

(a) The board of directors for an appraisal district created for a county with a population of more than 120,000 shall appoint a taxpayer liaison officer who shall serve at the pleasure of the board. The taxpayer liaison officer shall administer the public access functions required by Sections 6.04(d), (e), and (f), and is responsible for resolving disputes not involving matters that may be protested under Section 41.41. In addition, the taxpayer liaison officer is responsible for receiving, and compiling a list of, comments, complaints, and suggestions filed by the chief appraiser, a property owner, or a property owner’s agent concerning the matters listed in Section 5.103(b) or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district. The taxpayer liaison officer shall forward to the comptroller comments, complaints, and suggestions filed under this subsection in the form and manner prescribed by the comptroller not later than December 31 of each year.

(b) The taxpayer liaison officer shall provide to the public information and materials designed to assist property owners in understanding the appraisal process, protest procedures, the procedure for filing comments, complaints, and suggestions under Subsection (a) of this section or a complaint under Section 6.04(g), and other matters. Information concerning the process for submitting comments, complaints, and suggestions to the comptroller concerning an appraisal review board shall be provided at each protest hearing.

(c) The taxpayer liaison officer shall report to the board at each meeting on the status of all comments, complaints, and suggestions filed with the officer under Subsection (a) of this section and all complaints filed with the board under Section 6.04(g).

(d) The taxpayer liaison officer is entitled to compensation as provided by the budget adopted by the board of directors.

(e) The chief appraiser or any other person who performs appraisal or legal services for the appraisal district for compensation is not eligible to be the taxpayer liaison officer.

(f) The taxpayer liaison officer is responsible for providing clerical assistance to the local administrative district judge in the selection of appraisal review board members. The officer shall deliver to the local administrative district judge any applications to serve on the board that are submitted to the officer and shall perform other duties as requested by the local administrative district judge. The officer may not influence the process for selecting appraisal review board members.

(g) Notwithstanding any other provision of this chapter, a taxpayer liaison officer does not commit an offense under this chapter if the officer communicates with the chief appraiser or another employee or agent of the appraisal district, a member of the appraisal review board established for the appraisal district, a member of the board of directors of the appraisal district, a property tax consultant, a property owner, an agent of a property owner, or another person if the communication is made in the good faith exercise of the officer’s statutory duties.

Added by Acts 1989, 71st Leg., ch. 796, Sec. 8, eff. Jan. 1, 1990. Amended by Acts 1991, 72nd Leg., ch. 371, Sec. 2, eff. Sept. 1, 1991.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1086 (H.B. 3038), Sec. 1, eff. September 1, 2007.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 7, eff. January 1, 2014.

Acts 2021, 87th Leg., R.S., Ch. 354 (H.B. 2941), Sec. 1, eff. June 7, 2021.

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 4, eff. June 15, 2021.

 

Added by 1989 Tex. Laws, p. 3593, ch. 796, Sec. 8; amended by 1991 Tex. Laws, p. 1425, ch. 372, Sec. 2.
These codes affect property owners across the state, in both larger and smaller cities including:

• Juliff
• Hutto
• Bedford
• Pine Island
• Meadows Place
• Onion Creek
• Creedmoor
• Blue Ridge
• West Lake Hills
• Lavon
• Kemah
• Lake Worth
• Iowa Colony
• Lakeside
• Cedar Hill
• Little Elm
• Hill Country Village
• Hitchcock
• Lost Creek
• Windcrest

The Texas Property Tax Code applies to all property types in Texas including:

• Single-tenant retail
• Self-storage
• Restaurant
• Airplane hangar
• Lodging
• School
• Retirement home
• Supermarket
• Department store
• Hotel

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