Selection of Directors

The quality of the property tax system depends on the appraisal district board of directors. Individuals serving on the board of directors bring to the board knowledge, judgment and expertise in establishing policies and procedures for the district’s organization and operation.

Directors are nominated and selected by the governing bodies of voting taxing units in the appraisal district. Voting taxing units for all appraisal districts are the county, cities and towns and school districts participating in the district. Conservation and reclamation districts as a group may be voting taxing units under certain circumstances. Other special districts, such as hospital districts, rural fire prevention districts and junior college districts do not vote to select directors.

The Tax Code provides that the county Tax Assessor Collector will serve on the appraisal district board of directors. The county Tax Assessor Collector automatically will serve as a nonvoting district director, if the county Tax Assessor Collector is not appointed to the board of directors under the regular process. If a taxing unit, such as the county commissioner’s court, appoints the county Tax Assessor Collector to the appraisal district board, then the county Tax Assessor Collector serves as a voting member. The county Tax Assessor Collector does not have to meet the residency requirements for serving as a nonvoting director.

The county Tax Assessor Collector is ineligible to serve as a nonvoting or voting director if the county Tax Assessor Collector also serves as the Central Appraisal District Chief Appraiser. The county Tax Assessor Collector is ineligible to serve as a nonvoting director if the county has contracted for county tax assessment and collection with another taxing unit or with the Central Appraisal District.

Appraisal district boards may vary in size from five to thirteen members. Most appraisal district boards have five members. Enlarging the board beyond five members requires action by the previous board of directors or three-fourths of the voting units. Tax Code Section 6.031 provides the method for increasing the board’s size.

Taxing units select directors in the fall of each odd-numbered year. The chief appraiser announces the new directors before December 1. The selection method may be changed in the same manner as changes in the number of directors.

Tax Code Section 6.03 establishes the selection process for appraisal district directors. This process is not an “election” governed by the Texas Election Code, but an independent procedure unique to the property tax system.