The board generally meets on the second Tuesday of every month. Official notices of these hearings are posted on our website (see above-right, “Public Notices”), the Brazoria County Clerk’s website and on the outermost doors of the 1st floor of our office. The board may meet at any time at the call of the chairman or as provided by board rule. However, the board must meet at least once each calendar quarter. The board must provide reasonable time at meetings for public comment on CAD and ARB policies and procedures and allow a reasonable amount of time for a taxpayer liaison officer’s report if applicable.

The Purpose and Responsibilities

       The board of directors is an authoritative body of individuals that govern our local appraisal district. The board serves as part of the local property tax system equation of checks and balances. The board of directors hires the chief appraiser, and approves our annual budget.

       The directors have no authority to set values or appraisal methods. The chief appraiser is appointed by and serves at the pleasure of the appraisal district board of directors. It is the responsibility of the chief appraiser to carry out the appraisal district’s legal duties, hire staff, administer the annual appraisal process, and operate the appraisal office.

The following is a nonexclusive list of the primary responsibilities of the board of directors under the Property Tax Code:

• Establish the CAD’s appraisal office;
• Hire a chief appraiser;
• Adopt the CAD’s annual operating budget before Sept. 15 after fulfilling notice requirements and holding a public hearing;
• Select a chairman and a secretary from among ARB members;
• Notify taxing units of any vacancy on the board and elect by majority vote of members one of the submitted nominees;
• Elect from members a chair and secretary at the first meeting of the calendar year;
• Have board meetings at least once each calendar quarter;
• Develop and implement policies regarding reasonable access to the board;
• Prepare information describing the board’s functions and complaint procedures; the information must be made available to the public and the appropriate taxing units;
• Notify those party to a complaint filed with the board of the status of the complaint unless otherwise provided;
• Appoint a taxpayer liaison officer (in counties having a population of over 125,000);
• Biennially develop a written plan for the periodic reappraisal of all property in the CAD’s boundaries, hold a public hearing with the required notice, approve a plan by Sept. 15 of each even-numbered year, and distribute copies to participating taxing units and to the Comptroller as required;
• Make an agreement with newly formed taxing unit’s governing body on an estimated budget allocation for the new taxing unit;
• Have prepared an annual financial audit conducted by an independent certified public accountant and deliver a copy of the audit to each voting taxing unit and made available for inspection at the CAD office;
• Designate the CAD depository at least once every two years;
• Receive taxing units’resolutions disapproving board actions;
• Adhere to requirements regarding purchasing and contracting under Local Government Code Chapter 252;
• Provide advice and consent to the chief appraiser concerning the appointment of an agricultural appraisal advisory board and determine the number of members on that advisory board;
• Adhere to laws concerning the preservation, microfilming, destruction or other disposition of records

Information, in part, taken from the 2015 Appraisal District Director’s Manual published by the Property Tax Assistance Division (PTAD) of the Texas Comptroller of Public Accounts. For more information regarding how board members are elected and their responsibilities, see the section of the Texas Property Tax Code that discusses the board by clicking here.