About the District
The Polk Central Appraisal District is a political subdivision of the State of Texas created on January 1, 1980. The Central Appraisal District concept was a result of 1979 legislation. The intent was to provide one source for uniform ad valorem (according to value) property appraisals to the taxing entities.
The counties, cities, school districts, special districts and municipal water districts within Polk County which levy an ad valorem tax are required to fund the annual budget of the Appraisal District. Senate Bill 621 specifies that the formula for determining each members contribution to the Appraisal Districts budget will be based on the percent of tax levy each entity collects compared to the total tax levy of all taxing entities.
The Appraisal District is governed by a board of directors whose members are appointed by the taxing entities. The board has five voting members, however if the county tax assessor/collector is not appointed by the entities as a voting member of the board then he or she automatically serves as a non-voting member.
The Board of directors appoints a chief appraiser. The board of directors also appoints the members of the Appraisal Review Board (ARB) . Appraisal Review Board members serve a two year term and are permitted to serve a maximum of three terms. The ARB also hears protests concerning exemptions, AG-use valuations and AG – use rollbacks.