Appraisal Review Board

State law requires continuing ARB members complete the Comptroller’s continuing education training course before beginning the second year of their term. In addition to attending a live or telecast presentation, returning ARB member must view the video training below. The videos must be viewed and the training completed before participation in ARB hearings or no later than May 31, 2013, whichever occurs first.

• 25.25 Motions to Correct Errors
  

  Instruction by Karen Evertson, JD

  Tax Code Section 5.041 (e-1) (11) requires continuing education training will include a detailed explanation of the actions described in Tax Code Section 25.25, concerning motions made to correct errors after the appraisal roll has been certified.

• Hearing Procedures, Postponements, Other Administrative Issues

  Instruction by Karen Evertson, JD

  Tax Code Section 5.041 (e-1)(4) continuing education must include information regarding the duties of an appraisal review board. Subsection (e-1)(11)also requires an explanation of certain sections in Chapter 41 related to hearing procedures and postponements.  This video provides information regarding procedures and legal requirements.

• Income Approach

  Instruction by Ted Whitmer, CRE MAI CCIM Attorney

  Tax Code Section 5.041 (e-1) (1) requires the course include the income method of appraising property and the determination of capitalization rates for property appraisal purposes.

• Personal Property

  Instruction by Ted Whitmer, CRE MAI CCIM Attorney

  Tax Code Section 5.041 (e-1)(2) requires that information regarding the appraisal of business personal appraisal be included in the continuing education training.  This video describes business personal property and its valuation.