The role of the Taxpayer Liaison Officer (TLO), as defined in the Texas Property Tax Code Sec. 6.052, is to assist local property owners with questions and concerns regarding the policies and procedures of the local appraisal district or Appraisal Review Board.

The TLO can be a valuable resource for property owners to get their questions answered, file complaints about their experience, or understand appraisal district or ARB processes as defined by the tax code. The TLO is responsible for working with property owners to understand these issues and resolve any problems they may encounter.

Although appointed by the local Appraisal District Board of Directors, the board is not involved in the day-to-day activities and management of the TLO. The TLO is independent of appraisal district operations and the Appraisal Review Board. The TLO has no authority to change a decision reached in an ARB hearing or through arbitration and cannot make changes to appraisal district policies and procedures.

Complaints that cannot be resolved to a property owner’s satisfaction are reported by the TLO to the Appraisal District Board of Directors during regularly scheduled meetings. Complaints may also be reported to the Office of the Comptroller as required by law.