Board of Directors
FUNCTIONS OF THE BOARD OF DIRECTORS
Wharton County Appraisal District
The Texas Legislature enacted the Tax Code in 1979 and for the first time created countywide appraisal of property for ad valorem taxation. This function was assigned to appraisal districts pursuant to Chapter 6 of the Tax Code.
Governance of the districts was given to a board of directors. The members may not receive compensation for service on the board, but are entitled to reimbursement for actual and necessary expenses. Specific responsibilities for the board of directors are:
- Appointing the chief appraiser
- Contracting with other appraisal offices, taxing units or private firms to perform appraisal functions;
- Adopting annual budgets for the operation of the appraisal district
- Determining a method of financing the annual budget based on cost allocation among taxing units;
- Purchasing or leasing real property, as well as constructing improvements to establish the appraisal district office
- Ensuring preparation of annual audits by certified public accountants;
- Selecting a financial institution to deposit funds through bid solicitations;
- Entering contracts for appraisal functions, for all expenditures, comply with the competitive bidding requirements established by law;
- Being a necessary party to lawsuits brought by property owners concerning appraisals;
- Approving the appointment of the Agricultural Advisory Board
- Determine the size necessary for Appraisal Review Board membership;
- Develop a biennial written reappraisal plan for the district’s appraisal activities, adopting by September 15th, of even numbered years at a published public hearing.
- Administering the district office in any other manner required by law.
- Appoint Taxpayer Liaison officer (required in county of 120,000 population or more)
The board of directors has no responsibility for setting tax rates, appraising property, adjusting appraisals, granting or denying exemptions, or any other matter directly affecting the value of property.
Effective September 2007, Section 6.15, Property Tax Code.
It is a criminal offense for a member of the board of directors to directly or indirectly communicate with the chief appraiser on any matter relating to the appraisal of property, except in open session with an agenda item.
Effective September 2019, Section 6.15, Property Tax Code.
Amended Section 6.15 c-1- However, a director may transmit to the chief appraiser, without comment, a complaint by a property owner or tax unit, provided the transmission is in writing.
Effective January 1, 2022, Section 6.155, Property Tax Code.
It is a Class A Misdemeanor for a member of the governing body, officer or employee of a taxing unit to directly or indirectly communicate with the chief appraiser or another employee of the district in which the taxing unit participates for the purpose of influencing the value in the district, unless the person owns or leases the property subject to the communication.
|Shawn Chilek||Boling ISD|
|Justin Coldeway||East Bernard ISD|
|Kathy Smith||El Campo ISD|
|Tim Benich||Louise ISD|
|Miguel Santes||Wharton ISD|
|A. C. Grahmann||City of East Bernard|
|Philip Miller||City of El Campo|
|Terry Freese||City of Wharton|
|Bud Graves||County of Wharton|
|Cindy Hernandez||Tax Assessor/Collector (Non-voting member)|
Wharton, TX 77488
8:00 a.m. - 4:30 p.m.