General Information and Public Access
The Smith County Appraisal District (SCAD) by law appraises taxable property for the benefit of the county, cities, and school districts that set tax rates and levy property taxes within District boundaries. SCAD does not set tax rates or collect taxes. The District appraises more than 180,000 property parcels annually. The legislature has determined that an appraisal district’s primary function is to appraise property for property tax purposes. The District also administers exemptions and special appraisals and determines the taxable situs of property. The Chief Administrative Officer of the Appraisal District is the Chief Appraiser.
The governing body of SCAD is the Appraisal District’s Board of Directors. The board hires the chief appraiser, adopts the annual budget and ensures that the district follows policies and procedures required by law. The directors have no authority to set values or make decisions affecting the appraisal records. The law also authorizes an Appraisal Review Board to be appointed, which hears property owner protests regarding values and other related matters, and a Taxpayer Liaison Officer, who handles complaints outside the jurisdiction of the Appraisal Review Board.
Board of Directors
Mark Whatley, Chairman
Rev. Orenthia Mason, Vice-Chairman
Dr. Glen Elliott, Jr.
Jonathan Wolf, Secretary
Annie Dwyer
Bob Tardiff
Marc Loredo
Gary Barber, Tax Assessor-Collector
Appraisal District
Carol McNeil, Chief Appraiser
Kristi Spatz, Taxpayer Liaison Officer
Board Meetings
All meetings of the board shall be held in the boardroom of the appraisal district located at 245 SSE Loop 323, Tyler, Texas, unless a different location is designated by board action and in the notice of meeting.
Access by Disabled Persons
The District facilities allow access by disabled persons. Handicapped parking spaces are available at the front and rear entrance of the District office. Citizens in need of assistance in accessing meetings of the Board of Directors or Appraisal Review Board are encouraged to contact the taxpayer liaison officer in advance so they may be assisted.
Interpreters
Property owners who may need assistance, such as a sign language interpreter or language interpreter, are requested to contact the Taxpayer Liaison Officer 72 hours prior to the hearing so appropriate arrangements can be made. The taxpayer liaison officer shall respond to all requests for a professional interpreter if time permits. When time does not permit the scheduling and attendance of an interpreter, the liaison officer will make every effort to fully assist the citizen to properly convey his communication to the board. Smith County Appraisal District employs at least four employees who speak fluent Spanish.
Complaints
Written complaints that involve issues that are within the authority of the Board of Directors are to be considered by the board or its designee. Until such time as written complaints are resolved or a final determination is established, the taxpayer liaison officer will periodically report the status of such complaints to the parties. For information about submitting a comment, suggestion or complaint, go to Comments & Complaints section.
Appraisal Review Board
The Appraisal Review Board (ARB) by law is responsible for hearing and resolving protests from property owners concerning appraisal of their properties. The ARB members are by statute not employees of the Appraisal District, including the Board of Directors. They typically are county property owners appointed by the local administrative district judge to serve two year terms.