Who is Michael G. Smith, CPA?

Michael G. Smith is a Collin County resident, Certified Public Accountant, operating executive, and consultant.
His work has centered on evaluating complex information, managing budgets, strengthening controls, and holding organizations accountable for results.

FAQ | Smith for Collin CAD

Michael G. Smith works as a certified public accountant, an operating executive, and a consultant.

2026 Texas General Election

2026 Texas General Runoff

Nonpartisan

Accurate Appraisals

Appraisals should be accurate and well-supported the first time, every time. The board should measure district-wide performance and hold management accountable for correcting weaknesses. The Texas Comptroller provides an important independent check on appraisal performance that doesn't depend on an individual taxpayer filing a protest. Appraisal districts should go beyond the bare minimum to look at whether individual taxpayers are treated fairly and consistently.

Priorities | Smith for Collin CAD

Efficient Administration

Texas property-tax laws continue to change, and Collin County continues to grow and evolve. Collin CAD must be able to adjust its processes, staffing, technology, and priorities. Accuracy should not require unnecessary spending or complexity. Additional resources should be approved only when their need, cost, and expected benefit are demonstrated. I will evaluate whether taxpayer resources are being directed where they produce the greatest benefit and whether the district is adapting efficiently to changes in the law and the properties it appraises.

Clear Lines of Authority

Good governance requires a clear distinction between management and oversight. District management should have the authority needed to administer operations, while the board must retain independent access to information, professional advice, and the ability to make its own decisions. I will support clear responsibilities and strong governance practices so that everyone is properly accountable.

Advocates for measuring district-wide performance and holding management accountable for correcting weaknesses.

Plans to evaluate resource allocation and approve additional resources only when the need for them, their cost, and their expected benefit are demonstrated.

Supports governance that gives management operational authority while preserving the board's independent access to information, advice, and decision-making.

- Advocates for measuring district-wide performance and holding management accountable for correcting weaknesses.
- Plans to evaluate resource allocation and approve additional resources only when the need for them, their cost, and their expected benefit are demonstrated.
- Supports governance that gives management operational authority while preserving the board's independent access to information, advice, and decision-making.

Administration

Michael G. Smith

Said Appraisal Review Board appointments should be based on transparent recruitment, objective criteria, and eligibility and conflict-of-interest checks.

Plans to focus board oversight on measures of appraisal quality, protest and litigation trends, efficiency, and taxpayer service.

Plans to ensure taxpayers are heard, protest rights are accessible, and the appraisal process provides fairness, transparency, and due process.

Mauricio Mendez

Buket Urgen

Appointments: How would you choose persons to appoint to the Appraisal Review Board, which will make decisions about property valuation challenges filed by taxpayers?
Under Collin CAD’s current process, ARB leadership and experienced members review applications, interview new applicants, evaluate returning members, and recommend appointments. The board’s responsibility is to oversee the integrity of that process and make the final appointments. I would expect transparent recruitment, objective criteria, eligibility and conflict checks, and enough information to evaluate recommendations. Members should be impartial, prepared, respectful, and committed to the law and evidence.

Vote411 voter guide: Collin County Appraisal District Board of Directors, Place 2

Other issues: What other important issues are facing the appraisal district, and how would you address them?
The district must maintain accurate and consistent appraisals amid rapid county growth and changing tax laws while controlling costs and earning public trust. Rising protests and litigation increase the need to evaluate appraisal quality, explain valuations clearly, and ensure fair and professional treatment. I would focus the board on measurable results, including the Comptroller’s Property Value Study and related ratio analysis, protest and litigation trends, efficiency, and taxpayer service.

Communication: How would you ensure that taxpayers have input into the appraisal process?
Property-tax accountability requires clarity about roles. The Texas Legislature and voters determine statewide property-tax relief; the Texas Comptroller, through PTAD, provides oversight; school boards, city councils, counties, and other local governments adopt tax rates; the appraisal district appraises property; and the ARB hears protests. As a director, I would not set tax rates or decide individual appraisals. I would ensure taxpayers are heard, the process is fair and transparent, protest rights are accessible, and taxpayers receive due process.

Andrew Cook

- A board of directors member is an elected official who serves on the governing board of a special district, such as a municipal utility district (MUD).

- The board is responsible for overseeing the district’s operations, finances, and services, including utilities like water, wastewater, drainage, and infrastructure.

- Board members approve budgets, set tax rates or service fees, and make decisions about contracts and infrastructure projects within the district.

- The board ensures that the district complies with state laws and operates under the oversight of agencies such as the Texas Commission on Environmental Quality (TCEQ).

- In many districts, the board consists of five members elected by residents. Directors must meet eligibility requirements, including being at least 18 years old, a Texas resident, and either a qualified voter or property owner within the district.

An official who oversees utilities, finances, and services in a district.