El Paso Central Appraisal District

TLO@EPCAD

Tracy Carter
Taxpayer Liaison Officer
5801 Trowbridge Dr.
El Paso, TX 79925
P: (915) 780-2070
Email: [email protected]

The Taxpayer Liaison Officer (TLO) is available to assist property owners by answering questions and aid in filing an administrative complaint about their experience with the Appraisal Review Board.

Who Appoints the Taxpayer Liaison Officer (TLO)?

The El Paso Central Appraisal District Board of Directors (BOD) appoints the TLO and serves at the pleasure of the Board. The BOD is not involved in the day-to-day activities and management of the TLO. The BOD does not participate in the appraisal process. If you have a complaint concerning the appraisal of your property, this matter does not fall under the jurisdiction of the BOD. Property valuation and exemption concerns must be protested to the ARB. The TLO is independent of the El Paso Central Appraisal District (EPCAD) valuation and exemption operations. The TLO cannot make changes to EPCAD policies or procedures. The TLO is independent of the Appraisal Review Board (ARB) and has no authority to change a decision reached in an ARB hearing or through arbitration.

Duties of the TLO

The TLO administers certain public access functions required by Texas Tax Code and is responsible for reviewing and responding to complaints that do not involve matters that may be protested under Section 41.41 of the Texas Property Tax Code.

The general responsibilities of the TLO are as described as follows:

provides information and materials to the public;
resolves disputes that do not involve matters that may be protested under Texas Property Tax Code Section 41.41;
receives, compiles and forwards, comments and suggestions concerning ARB matters to the Comptroller’s office as prescribed by the Comptroller’s office;
delivers ARB applications received and provides clerical assistance to the BOD as part of the ARB selection process;
receives, compiles and forward administrative complaints to the BOD in which they have authority to resolve, pursuant to Property Tax Code Section 6.04(g); and
arrange for an interpreter to be available in a hearing for a property owner who is deaf or has hearing loss, TLO must be notified in writing seven (7) days prior to a scheduled hearing

Administrative Complaints

In order to file an administrative complaint, you must complete the following steps:

File a written complaint with the TLO. The complaint should adequately describe the situation, the person(s) involved, and the action(s) the complainant would like the BOD to take concerning the complaint.
The TLO will research each complaint for all possible remedies. If the TLO and the complainant are able to resolve the problem, the TLO will then report the problem and its resolution in the informational report to the Board of Directors at their next regular scheduled meeting. If the TLO and the complainant are not able to resolve the problem, the TLO will place the complaint as an action item on the agenda for the next regular scheduled meeting of the Board of Directors.
In order for an unresolved complaint to be placed as an action item on the Board of Directors’ agenda, adequate time must be given to notify all parties involved in the complaint and to allow proper time to comply with the Open Meetings Act.
If an unresolved complaint involves a District employee, including the Chief Appraiser, the employee will be notified of the complaint and must submit a written response to be presented along with the complaint at the next regular scheduled meeting of the BOD.

While a complaint is under investigation, the TLO will report on the status of the complaint to both the complainant and the BOD at their monthly meetings until the complaint is resolved and presented to the BOD. The BOD will consider written complaints about the policies and procedures of the Appraisal District, the Appraisal Review Board, the Board of Directors (or any specific member thereof), or any other matter within its lawful jurisdiction. However, the BOD and TLO cannot consider any matter that might involve a challenge, protest, or correction before the ARB as set out by the Texas Property Tax Code Section 41.41. Additionally, the BOD and the TLO have no authority to overrule the Chief Appraiser or the ARB’s decision on a value, correction, or protest. To assist in the submission of a complaint, specify the nature of the complaint, the name of individual/s, board or department that is involved, dates, and contact information. Please complete the Administrative Complaint Form and submit the completed form by mail, in person, or email to: [email protected].

Administrative Complaint Form (PDF)

Limited Binding Arbitration

Tax Code Section 41A.015 gives property owners meeting certain criteria the option to request limited binding arbitration (LBA) to compel the Appraisal Review Board (ARB or the chief appraiser, as appropriate) to seven different items. A Limited Binding Arbitration is time sensitive in the filing requirements.

Request for Limited Binding Arbitration (PDF), AP-241

Appointment of Agent(s) for Limited Binding Arbitration (PDF), 50-836