Anna Pulido, TLO

email: jcad-taxpayer-liaison@jcad.org

You may file a complaint involving any matter under the jurisdiction of the Board of Directors, which includes: operations of the District, the Board, or the ARB; or the actions of any of the following persons: the Chief Appraiser, District staff, a member of the Board, or a member of the ARB. Matters outside the jurisdiction of the Board include: property valuations, exemptions, or any other matter that may be protested to the ARB. Any complaint must be filed through the Taxpayer Liaison Officer (TLO). The TLO is appointed by the Board and acts as an intermediary between the taxpayer and the Board. The TLO is Whitley Fore.

Additionally, a property owner or the chief appraiser may file a complaint with the TLO alleging that the ARB has adopted or implemented hearings procedures that are not in compliance with the Comptroller’s model hearings, or the ARB is not complying with the procedural requirements under Chapter 41 of the Property Tax Code. The TLO must investigate the complaint and report the findings to the Board of Directors.  If the Board of Directors find that the allegations in the complaint are true, they must direct the Chairperson of the ARB to take remedial action.  The Board of Directors may remove the member serving as the ARB Chairperson from that position if that person fails to take the actions necessary to bring the ARB into compliance with PTC Sec. 5.103(d). 

The TLO may resolve a complaint filed with the officer or the Board of Directors by:

• Referring the property owner to this pamphlet, the Functions of the Jefferson Central Appraisal District and How Your Property Is Appraised pamphlet,  the Taxpayer Assistance Pamphlet published by the State Comptroller, or to the appropriate employee or officer of the District or ARB,
• Meeting with the parties to the dispute that is the subject of the complaint to facilitate an informal resolution,
• Treating the matter as a complaint under PTC Sec. 41.66(q) alleging that the ARB did not adopt, implement, or follow the State Comptroller’s Model hearing procedures or its own hearing procedures,
• Assisting the property owner in filing a request for limited binding arbitration under PTC Sec. 41A.015,
• Recommending in writing to the Chief Appraiser, Board of Directors, Chairperson of the ARB, or the property owner or owner’s agent a course of action that the TLO believes to be appropriate.

The TLO can dismiss any part of a complaint that relates to the appraised value of a property or the appraisal methodology used in appraising the property.  The TLO can also dismiss a complaint that is repetitive or that fails to state a legitimate concern. 

If the complaint involves the assessment or collection of a tax, the TLO can resolve the matter by referring the person filing the complaint to the appropriate person at the Tax Office.

While a complaint is under investigation, the TLO will report on the status of the complaint to both the complainant and the Board at their monthly meetings until the complaint is resolved and presented to the Board, unless notification would jeopardize an investigation. The TLO must notify a property owner of the resolution of a complaint not later than the 90^th day after the date the complaint is filed.

The resolution of the complaint is not an action that a property owner is entitled to protest, request limited binding arbitration, or appeal. 

THE BOARD OF DIRECTORS DOES NOT PARTICIPATE IN THE APPRAISAL PROCESS.  IF YOU HAVE A COMPLAINT CONCERNING THE APPRAISAL OF YOUR PROPERTY, THIS MATTER DOES NOT FALL UNDER THE JURISDICTION OF THE BOARD. VALUATION AND EXEMPTIONS CONCERNS MUST BE PROTESTED TO THE ARB.    

CLICK HERE for a copy of the Taxpayer Information Pamphlet and Complaint Procedure