The role of the Taxpayer Liaison Officer (TLO), as defined in the Texas Property Tax Code Sec. 6.052, is to assist local property owners with questions and concerns regarding the policies and procedures of the local appraisal district or Appraisal Review Board.

The TLO can be a valuable resource for property owners to get their questions answered, file complaints about their experience, or understand appraisal district or ARB processes as defined by the tax code. The TLO is responsible for working with property owners to understand these issues and resolve any problems they may encounter.

Although appointed by the Somervell County Appraisal District Board of Directors, the board is not involved in the day-to-day activities and management of the TLO. The TLO is independent of SCAD operations and the Appraisal Review Board. The TLO has no authority to change a decision reached in an ARB hearing or through arbitration. The TLO cannot make changes to SCAD policies and procedures.

Complaints that cannot be resolved to a property owner’s satisfaction are reported by the TLO to the Somervell County Appraisal District Board of Directors during regularly scheduled meetings. All complaints are also reported to the Office of the Comptroller at the end of every year.

TLO Contact Information:
Gary Whittle
tlo@somervellcad.net