Property Tax Technical AssistanceWho can answer my questions?
“I need a clear answer to this question,” the caller requested. “Please send me your response in writing.”
“I don’t know what this section of the Tax Code means,” the next caller said. “Tell me what to do.”
Weekly, the Property Tax Technical Assistance staff receives literally hundreds of calls on the toll-free line at 1-800-252-9121, and e-mails at the Texas Comptroller’s Property Tax Division (PTD) at ptd.cpa@cpa.state.tx.us.
While PTD employees are available to offer assistance and information to persons about the property tax system, it is important for callers to know that Comptroller Strayhorn has no authority to issue a written notice or legal opinion concerning property tax matters. PTD cannot intervene in disputes between local taxing jurisdictions, or between local taxpayers and the appraisal districts or appraisal review boards that serve them. Only local county appraisal districts and tax offices can make determinations regarding local property tax matters. Local appraisal review boards make decisions on taxpayer protests. Further disputes go to district court.
The Texas Comptroller’s office has responsibility for preparing the annual property value study; offering training materials and technical assistance to appraisal review boards, taxpayers and local governmental entities; publishing certain documents and manuals; and prescribing specific forms and rules, when stipulated in law, for local property tax administration. The assistance provided by the Comptroller’s PTD staff is advisory only and has no legal weight.
Although the Comptroller’s PTD staff cannot represent the legal interests of local governmental entities, taxpayers, agents or any other group, staff can direct requestors to Tax Code sections but, when interpretations are needed, will suggest that callers consult their attorney or the Texas Attorney General’s office for written opinions. Taxpayers who indicate that they suspect, believe, know or guess that some unethical practice is occurring in an appraisal district are referred to the Board of Tax Professional Examiners, which has jurisdiction over such matters.
Remember that the Comptroller’s PTD staff is always available to provide guidance on which Tax Code sections apply and advisory information.
