Taxpayer Liaison Officer
The primary role is to resolve disputes arising from issues that cannot be addressed in the normal protest process. The TPLO must also collect comments and suggestions from property owners, property owner’s agents, and the chief appraiser regarding issues of fairness and efficiency at the appraisal district.
The Texas Property Tax Code defines the types of issues that the TPLO can address. Conflicts of interest, ex parte communications, and the hearings process itself are some of the issues that a TLO may contend with.
See section 5.103(b) of the Property Tax Code for the full list.
It is the policy of the Board of Directors of the Montgomery Central Appraisal District that comments, suggestions, and other correspondence with the TPLO should be initially submitted in writing.
At each meeting of the Board of Directors of the Montgomery Central Appraisal District, the TPLO will provide the board with a report on the status of all filed comments, suggestions, and complaints.
Duties of the Taxpayer Liaison Officer
The taxpayer liaison officer’s duties include:
- Administer the public access functions required by the Property Tax
Code. - Supports efforts to assist property owners in understanding the
appraisal process, protest procedures and related matters. - Report to the Board of Directors at each meeting on the status of all complaints.
- Assist access to the board by non-English speaking and disabled
property owners. - Prepare information describing board functions and procedures
involving how complaints are filed and resolved. - Perform other duties and responsibilities as assigned.
- If requested, assist the local administrative district judge with the Appraisal Review Board of Montgomery County selection process.
Filing a Complaint
To file a complaint, the necessary steps must be taken:
- File a written complaint with the TPLO. The complaint should adequately describe the situation, the person(s) involved, and the action(s) the complainant would like the Board of Directors to take concerning the complaint.
- The TPLO will research each complaint for all possible remedies. If the TPLO and the complainant can resolve the problem, the TPLO will then report the problem and its resolution in the informational report to the Board of Directors at their next regular scheduled meeting. If the TPLO and the complainant are not able to resolve the problem, the TPLO will place the complaint as an action item on the agenda for the next regular scheduled meeting of the Board of Directors.
- For an unresolved complaint to be placed as an action item on the Board of Directors’ agenda, adequate time must be given to notify all parties involved in the complaint and to allow proper time to comply with the Open Meetings Act.
- If an unresolved complaint involves a District employee, including the Chief Appraiser, the employee will be notified of the complaint and must submit a written response to be presented along with the complaint at the next regular scheduled meeting of the Board of Directors.
While a complaint is under investigation, the TPLO will report on the status of the complaint to both the complainant and the Board of Directors at their monthly meetings until the complaint is resolved and presented to the Board of Directors.
Important Facts:
- 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 VALUATION AND EXEMPTION CONCERNS MUST BE PROTESTED TO THE ARB (APPRAISAL REVIEW BOARD)
Policies For Reviewing & Responding to Complaints
The Board of Directors will consider written complaints about the policies and procedures of the Appraisal District, the Appraisal Review Board, the Board of Directors (or any specific member thereof), or any other matter within its lawful jurisdiction. However, the Board of Directors cannot consider any matter that might involve a challenge, protest, or correction before the Appraisal Review Board as set out by the Texas Property Tax Code.
Additionally, the Board of Directors has no authority to overrule the Chief Appraiser or the Appraisal Review Board’s decision on a value, correction, or protest.
Any complaints submitted should specify the nature of the complaint, the name of individual/s, board or department that is involved, dates, and contact information.
Who Appoints the TPLO (Taxpayer Liaison Officer)?
The TPLO is appointed by the Board of Directors of the Montgomery Central Appraisal District (MCAD) and serves at the pleasure of the Board.
Contact the Taxpayer Liaison Officer
Rick Metts
P.O. Box 2233
Conroe, Texas 77305
936-244-5463
