Texas Request for Application — Appraisal Umpires is a program designed to assist in resolving appraisal disputes. This program is used by the Texas Comptroller of Public Accounts (CPA) to appoint Appraisal Umpires to hear and decide disputes between taxpayers and appraising entities. The Appraisal Umpire Panel is composed of real estate professionals, public accountants, attorneys, and other qualified individuals with expertise in the appraisal of property. Through the Appraisal Umpire Program, the CPA is able to provide an impartial, independent, and expert review of a dispute to ensure a fair resolution. There are two different types of Texas Request for Application — Appraisal Umpires: Commercial and Residential. Commercial Appraisal Umpires are appointed to hear disputes involving commercial property, while Residential Appraisal Umpires are appointed to hear disputes involving residential property.