taxesProperty Tax Assistance

Taxpayer Liaison Officers

Tax Code Section 6.052 requires appraisal district board of directors to appoint a taxpayer liaison officer (TLO) in counties with populations of more than 120,000. The TLO serves at the pleasure of the appraisal district board of directors and is primarily responsible for providing assistance to taxpayers. The board of directors may appoint one or more deputy TLOs. The TLO or deputy TLO cannot be a chief appraiser or any other person who performs appraisal or legal services for the appraisal district for compensation.

The TLO’s primary responsibilities include:

  • administer public access functions;
  • provide public information and materials designed to assist property owners in understanding the appraisal process, protest procedure, procedure for filing appraisal review board (ARB) comments, complaints and suggestions or request for limited binding arbitration;
  • resolve disputes not involving a protest matter;
  • process ARB complaints, comments and suggestions;
  • present reports to the board of directors; and
  • provide clerical assistance to the applicable appointing authority in processing applications and publicizing the availability of ARB positions.

Note: The TLO may not influence the process for selecting ARB members.

TLOs can assist ARB members with preparing the ARB’s local hearing procedures, which must incorporate the Comptroller's model hearing procedures. Tax Code Section 6.052 requires a TLO to assist property owners, agents and any member of the public in understanding the Comptroller's ARB Survey process for submitting comments, complaints and suggestions.

Comments, Complaints and Suggestions

The TLO receives and compiles an annual list of comments, complaints and suggestions filed by chief appraisers, property owners or the property owner’s designated agent concerning matters listed in the ARB's hearing procedures or any other matter related to the fairness and efficiency of the ARB and submits it to the Comptroller's office no later than December 31. TLOs must use the Comptroller’s template to provide the comments verbatim.

A property owner may file a written complaint with the TLO to request resolution of a dispute on a matter that does not relate to property appraisal. The TLO may resolve a complaint by directing the property owner to the appropriate resources or referring the issue to the appropriate district authorities. The TLO may facilitate an informal meeting with the parties of the dispute to resolve the issue and must notify a property owner of the resolution of a complaint not later than the 90th day after the date the complaint was filed with the TLO. A property owner cannot protest a TLO’s resolution of a complaint to the ARB, through limited binding arbitration or by appealing to district court.

Training Requirements

Tax Code Section 6.052 requires TLOs and deputy TLOs to complete the Comptroller’s two-hour TLO training program and the Comptroller’s ARB new member and continuing education training programs under Tax Code Section 5.041. PTAD’s Learning Portal provides access to these required trainings.

At the conclusion of each training session, the TLO or deputy TLO must submit a copy of the certificate of completion to the appraisal board of directors and retain a copy for at least three years. A TLO or deputy TLO who fails to timely complete these course requirements and receive a certificate of course completion is not eligible to serve.

Training Registration

TLOs must create a profile in the PTAD Learning Portal to register for their statutorily required courses. TLOs and deputies must log into the PTAD Learning Portal to complete their required training. All online trainings are free.

Contact the Comptroller’s office at ptad.arb@cpa.texas.gov for information about group trainings.