ARB Panel Members

 

The ARB’s Role in the Property Tax System

The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits. The ARB only has authority over matters submitted to it, and has no role in the day to day operations of the appraisal office or in appraising property.

Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.

 

Delta CAD Appraisal Review Board Members

Daniel Roffee Chairman
Henry Erwin Secretary
Curtis Braziel Member
Please Note: Taxes are not collected at the Appraisal District. Tax payments are to be submitted to the Delta County Tax Assessor-Collector’s office, PO Box 388, Cooper, TX 75432. Also, “Tax Ceiling Certificates” regarding tax freezes on Homestead properties are issued at the appraisal district, however “Tax Certificates” and receipts verifying payment of taxes are issued by the Tax Assessor-Collector’s office.
Contact Information
903-395-4118903-395-4455support@delta-cad.org
P.O. Box 47
Cooper, TX 75432-0047
Monday - Friday
8:00 a.m. - 5:00 p.m.
Chief Appraiser
Kim Gregory
Notice:
The Texas Property Tax Code requires all property to be appraised at one hundred percent (100%) market value. Also, in the Code, the Chief Appraiser is required to use the income method to appraise property qualified as low-income housing under Section 11.1825. Specifically, the appraiser must consider the restrictions on who may rent the property and the amount of rent to be charged. As of January 31, of each year, the District must give public notice of the cap rate to be used on all qualified low-income housing properties. The 2021 Capitalization rate for Delta County Appraisal District is between 8.5% and 9.5%.