| Members |
| Keith Guillory Jonathan Green Jim Holmes Ben Perry Mildred Watkins Randy Riggs – Tax Assessor |
The Appraisal District Board of Directors Role in the Property Tax System
The local property tax system follows the principle of checks and balances. An appraisal district board of directors hires the chief appraiser and sets the budget. The directors have no authority to set values or appraisal methods, or control over the Appraisal Review Board. The chief appraiser carries out the appraisal district’s legal duties, hires the staff, makes the appraisals and operates the appraisal office.
MCAD Board of Directors Policies and Procedures
May 2024 General Election Information
Internet Posting Requirements for Political Subdivisions
Application for Place on Ballot
The requirements for the election of appraisal district directors are governed in part by the provisions of SB 2 and in part by the general requirements of the Election Code.
SB2 added three elected directors to the appraisal district board and made the assessor-collector a voting member now.
Under Tax Code 6.032, the county judge is the filing authority for a candidate’s application for a place on the ballot for an elective position on an appraisal district board of directors. That provision also provides that the candidacy process for those elective positions are generally subject to the requirements of Chapter 144 of the Election Code. Because the county judge is the filing authority, they would be responsible for the receipt and review of candidate applications under Election Code 141.032.
Under Election Code 144.005, the filing deadline for a candidate application will be the 78th day before election day, and the filing period will open on the 30th day before the filing deadline. For the May 4, 2024 initial election of directors, the filing period will run from Wednesday, January 17, 2024 – Friday, February 16, 2024 at 5 PM.
TPTC Sec. 6.0301
To be eligible to serve on the board of directors, an individual other than the county assessor-collector must be a resident of the district and must have resided in the district for at least two years immediately preceding the date the individual takes office. An individual who is otherwise eligible to serve on the board is not ineligible because of membership on the governing body of a taxing unit. An employee of a taxing unit that participates in the district is not eligible to serve on the board unless the individual is also a member of the governing body or an elected official of a taxing unit that participates in the district.
TPTC Sec. 6.032 BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE OR PETITION.
- (a) Except as provided by this section, Chapter 144, Election Code, applies to a candidate for an elective position on an appraisal district board of directors.
- (b) An application for a place on the ballot must be filed with the county judge of the county in which the appraisal district is established and be accompanied by a filing fee prescribed by Subsection (c) of this section or a petition in lieu of the filing fee that satisfies the requirements prescribed by Section 141.062, Election Code, and Subsection (d) of this section.
- (c) The filing fee for a place on the ballot is:
- (1) $400 for a county with a population of 200,000 or more; or
- (2) $200 for a county with a population of less than 200,000.
- (d) The minimum number of signatures that must appear on the petition authorized by Subsection (b) is the lesser of:
- (1) 500; or
- (2) two percent of the total vote received in the county by all the candidates for governor in the most recent gubernatorial general election, unless that number is less than 50, in which case the required number of signatures is the lesser of:
- (A) 50; or
- (B) 20 percent of that total vote.
- (e) A filing fee received under this section shall be deposited in the county treasury to the credit of the county general fund.
- (f) The secretary of state shall adopt rules as necessary to implement this section.
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