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. ere.
In response to the severe weather conditions Governor Abbot has issued a Disaster Declaration.
If you have had extensive damage due to the winter storm you may qualify for a temporary disaster exemption. A completed Temporary Disaster Exemption form must be filed in order to receive the exemption. Please include any documentation and photos of damage with the completed form. The deadline to file for the disaster exemption is May 28th. Find link to form below.