An individual is ineligible to serve on an appraisal review board if they are related to which of the following?

An individual is ineligible to serve on an appraisal review board if they are related to a member of the appraisal district's board of directors. This rule is in place to ensure impartiality and objectivity in the appraisal process. Appraisal review boards are responsible for hearing appeals from property owners regarding their property valuations, and any potential conflict of interest could undermine the integrity of these proceedings. Relationships with individuals who have governance roles within the appraisal district could lead to biases or perceptions of favoritism, thereby affecting the fairness of the review process.

In contrast, relationships with a chief appraiser, a property owner, or a legal attorney do not automatically disqualify someone from serving on the board. While these relationships can still present conflicts under certain circumstances, the specific disqualification criteria pinpoint the relationship with members of the appraisal district's board of directors as particularly problematic given their governing oversight of appraisal district operations. This ensures the board remains independent and exceeds the standard for transparency and fairness in property tax assessments.