Form 50-823
Texas Comptroller of Public Accounts
Appraisal Review Board Survey
GENERAL INSTRUCTIONS: This survey is used to gather public comments and suggestions concerning appraisal review boards (ARBs) in compliance with Tax Code Section 5.104.
It is intended to capture information concerning the performance of ARB panels and full ARBs, but not the results of protest hearings.
NOTE: The Comptroller’s office does not have authority to intervene in local tax matters or take direct action on any comment or suggestion submitted.
FILING INSTRUCTIONS: Submit survey response to the Comptroller’s Property Tax Assistance Division (PTAD) in one of these ways:
Electronic: Use the designated computer at the appraisal district office (as those responses are collected directly by PTAD) or through
surveymonkey.com/r/surveyarb.
Paper: Deliver to PTAD in person or by mail at 1711 San Jacinto, 3rd Floor, Austin, Texas 78701.
Email: Scan and email to PTAD at ptad.communications@cpa.texas.gov.
One survey should be completed per hearing conducted by a single ARB panel or the full ARB in a single day, whether concerning one account or several accounts and whether
the accounts are related to the same property or not. Persons participating in protest
hearings before the same ARB panel or full ARB on several days may complete one survey on
each day. Persons participating in multiple protest hearings before different ARB panels are allowed to complete one survey for each panel in a single day.
SECTION 1: Respondent Information
__________________________________________________
County that the ARB serves
Did you have an ARB hearing today? ...............................................................................................................
Yes
No
If yes, indicate the type of hearing:
Live (in person)
Telephone conference call
Written affidavit (not part of telephone conference call hearing)
I am a (check one):
Property owner who attended an ARB hearing personally
Property owner’s designated agent or representative who attended an ARB hearing
Chief appraiser or appraisal district representative
SECTION 2: Indicate Your Comments About the Conduct of the ARB Members at the Hearing
Strongly
Agree Agree
No
Opinion Disagree
Strongly
Disagree
Courteous ......................................................................................................................
Attentive ........................................................................................................................
Knowledgeable ................................................................................................................
Organized ......................................................................................................................
Fair .............................................................................................................................
Your comments reflect the conduct of (select one)
The ARB as a whole
An individual ARB member
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-823 • 01-20/7
Tex
as Comptroller of Public Accounts Appraisal Review Board Survey Form 50-823
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
SECTION 3: Indicate Your Comments About the ARB Hearing Process
Strongly
Agree Agree
No
Opinion Disagree
Strongly
Disagree
Hearing procedures were instructive .................................................................................................................................
Hearing procedures were followed ....................................................................................................................................
Service was prompt ................................................................................................................................................................
ARB Survey was mentioned (at or before the hearing) .................................................................................................
Time to present evidence was reasonable .......................................................................................................................
Evidence was considered thoughtfully ..............................................................................................................................
Protest determination was stated clearly .........................................................................................................................
SECTION 4: Indicate Your Comments About the ARB Hearing
Excellent Good Fair Poor
Overall impression of the ARB ...........................................................................................................
SECTION 5: Indicate Your Comments About the Protest of the Property Considered in a Hearing
How often do you protest? ..............................................................................
First time
Every year
Once every two to five years
If a protest was determined by the ARB, was the value of the property lowered?
.........................
Yes
No
Not a value issue
Did you meet with appraisal district staff in an attempt to agree to an appraised
value of your property prior to proceeding to an ARB hearing? ...........................................
Yes
No
Not a value issue
If you used the appraisal district website to prepare for your hearing, was the
information on the website helpful?......................................................................
Yes
No
Not applicable
Did you present documentation to the ARB at your hearing?
.............................................
Yes
No
SECTION 6: Indicate Your Suggestions to Improve the ARB Process
Should property owners communicate or meet with appraisal district staff
before ARB hearings? ..........................................................................
Yes
No
Should property owners be given the option of how to receive e
appraisal districts will use at ARB hearings (e.g., paper, electronic
a website posting)? ..........................................
Should all property owners (in a ne
file a protest electronically? ... ...............................
d omeowdition to residence h
vidence that
ally or through
..................................
Yes
No
rs) be allowed to
..................................
Yes
No
Which is more important (select one)?
..........................................................
Having a hearing
Having a
start on time case at a
What information would have been useful to you in deciding whether to protest? ................
Sales data
Comparable propert
information
To give individual homeowners an opportunity to present their cases, what is a
reasonable amount of time for each party (property owner and appraisal district)
to present evidence (select one)? ...............................................................
Less than
10-15 minutes
10 minutes
mple time to present your
hearing
y
Not applicable
More than
15 minutes