PTAD Complaint Procedures
The Property Tax Assistance Division (PTAD) conducts and publishes a property value study (PVS) of all school districts and county appraisal districts. The study determines the value on which Texas school districts receive funding from the state and is very important to maintaining an equitable school finance system. PTAD also conducts the Methods and Assistance Program (MAP) to review the governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology of each county appraisal district every two years.
PTAD administers statewide binding arbitration for property owners who qualify for arbitration. It also provides training for newly appointed appraisal review board (ARB) members, as well as annual continuing education training for existing ARB members.
PTAD provides information on property tax issues to taxpayers, property owners, appraisal districts, appraisal review boards, taxing units, other state agencies, and the Legislature. By state law, however, neither PTAD nor the Comptroller's office have any direct jurisdiction over county appraisal districts or appraisal review boards and can only act in a technical assistance role.
In conducting the PVS, MAP, or ARB training, as well as administering binding arbitration, PTAD staff strives to perform each function according to law and procedures. Tax Code Section 5.14 provides that the Comptroller may resolve written complaints concerning matters over which the Comptroller has authority. Only those matters may be considered by the Comptroller. If you contend that law or procedures concerning issues over which the Comptroller has authority were not followed, you may file a written complaint. Complaints over which the Comptroller has authority will be reviewed and investigated in the order they are received. All other complaints will be dismissed.
Filing a Complaint
To file a complaint with regard to the PVS, MAP, ARB training, or the administration of binding arbitration, please notify us in writing by regular, first-class mail:
Property Tax Assistance Division
Central Services Building
1711 San Jacinto Blvd., Third Floor
Austin, Texas 78701
Only written complaints will be accepted. We will not accept complaints over the telephone or in person.
When you file your complaint, please include the following information:
- your name, address and telephone number;
- your email address, if you would like to be contacted via email;
- the name of the PTAD staff person or persons about whom you are complaining or the issue about which you are complaining;
- the date, if applicable, of the incident about which you are complaining; and
- the exact nature of the complaint.
What to Expect When a Complaint is Filed
- Within five business days of receiving a written complaint, a copy of these procedures will be mailed to the person making the complaint.
- If the complaint concerns a matter over which the Comptroller has no authority, the director of PTAD will respond by regular, first-class mail that the matter will not be investigated and will state why the Comptroller has no authority.
- Complaints over which the Comptroller has authority will be investigated by the director of PTAD or his or her designee. The director will not investigate a claim that falls outside PTAD's authority or jurisdiction. The individual performing the investigation will create a complaint file which will include the findings of the investigation, the basis of the findings, applicable documentation or evidence, and any other pertinent information that assisted in reaching a resolution or disposition of the complaint.
- After reviewing the complete file, the director will make a recommendation for a final decision by the Deputy Comptroller regarding the final disposition or resolution of the complaint. The director will forward the Deputy Comptroller's final decision to the complainant in writing. The final disposition document will be maintained as part of the complaint file.
- PTAD staff will update the parties involved in the complaint in writing on a quarterly basis, until final disposition of the complaint. Status updates will not be given if they jeopardize an undercover investigation.