The Agricultural Advisory Board is appointed by the Chief Appraiser with the advice and consent of the Comal Appraisal District Board of Directors.  The Agricultural Advisory Board members must be landowners of the district whose land qualifies for appraisal under the Texas Property Tax Code, Chapter 23, Sub-chapters C, D, E, or H and have been residents of the district for at least five years.  The board meets at least once per year without compensation.  Under the Texas Property Tax Code, the board’s function is to advise the Chief Appraiser on major issues dealing with agricultural and timber appraisal; net to land, degree of intensity standards, and other agricultural use and appraisal issues.

As an advisory body, the board has no decision making authority or responsibility.  The Chief Appraiser and the Appraisal Review Board (ARB) have statutory and legal responsibility to set values and make decisions on qualification for agricultural appraisal.  The Agricultural Advisory Board will not become involved in matters dealing with individual properties or in approving applications for agricultural appraisal.