Jefferson County Appraisal District
What is the Function of the Appraisal District?
What is the Function of the Board of Directors?
What is the Function of the Appraisal Review Board?
What is the Function of the Taxpayer Liaison Officer?

WHAT IS THE FUNCTION OF THE TAXPAYER LIAISON OFFICER?

(Modified in part from Taxpayers’ Rights, Remedies, & Responsibilities as published by the Texas Comptroller of Public Accounts)

If you have a complaint concerning the Appraisal District and its operations, with the exception of the valuations and exemptions which fall under the jurisdiction of the ARB, you may file your complaint with the District's Taxpayer Liaison Officer (TLO). The TLO is appointed by the Board of Directors and acts as an intermediary between the taxpayer and the Board. The District’s TLO Officer is Priscilla Hill.        

In order to file a complaint, the following procedures should be followed:

1. The complaint must be in writing and must adequately describe the situation, person(s) involved, and the action(s) the person would like the Board to take.

2. The TLO will research the complaint for remedies. If the TLO and the taxpayer can resolve the problem, the TLO will report the problem along with the resolution to the Board. If the problem cannot be resolved through the TLO, the complaint will be placed on the agenda as an action item at the next meeting of the Board. At this meeting the taxpayer will be given the opportunity to present the complaint to the Board in person.

3. The taxpayer must give the TLO adequate time to research the complaint and attempt to resolve the situation. If the complaint must be presented to the Board, adequate time must be allowed in order for the District to call a meeting and comply with the posting requirements of the Open Meetings Act.

4. A taxpayer must further outline any special assistance or arrangements that will be required in order to make his presentation to the Board, such as translators for non-english speaking or deaf persons, or special needs for a person having any physical, mental, or development disability. The services must be requested at least eight (8) working days in advance of the meeting.

5. If a taxpayer has an impairment and cannot present his complaint in writing, the complaint can be recorded on a cassette tape and the tape will be played for the Board in lieu of the written complaint.

While a complaint is under investigation, the TLO must report on the status of the complaint to both the taxpayer and to the Board at their monthly meeting until the complaint is resolved, unless notification would jeopardize an investigation.

Please remember, 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 of Directors. Property valuations and exemptions should be protested to the Appraisal Review Board.