What
is Appraisal Review Board (ARB) ?
Appraisal
Review Board (ARB) is the judicial part of the property tax system which
is a separate body from the appraisal district office and serves a different
function. It constitutes of an independent group of citizens authorized
to hear and resolve disputes over appraisal matters provided the matters
have been submitted to it. It has no role in the day-to-day operations
of the appraisal district office or in appraising property. Except where
it is deciding a protest, challenge, or a correction motion, it has no
authority to change a value or correct the appraisal records directly.
ARB orders the Chief Appraiser to re-appraise or correct the records related
to an approved challenge, make changes or set a value only when resolving
taxpayer protests. The decisions taken are binding only for the year in
question. ARB meetings are open to the public and members are appointed
by the Appraisal District's Board of Directors according to Property Tax
Code, resident requirements, and qualifications. All the members must
comply with special conflict of interest laws.
