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The ARB's Role in the Property Tax System
Each appraisal district in the State of Texas has an Appraisal Review Board (ARB) comprised of a group of citizens, appointed by the Administrative Judge to determine taxpayer protests and taxing unit challenges. The ARB is the judicial part of the system. It is a separate body from the appraisal office and serves a different function. The ARB hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits.
First, the ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal office or in appraising property. ARB meetings are subject to the Open Meetings Act and therefore an agenda must be posted 72 hours prior to meeting.
Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.
Note: Please note that if you as a taxpayer speak to an ARB member regarding your property that the ARB member will not be able to hear the protest. All calls need to be referred to the Appraisal District to speak to the appraiser in charge of their property or the Chief Appraiser.
2022 Appraisal Notices have been mailed April 29, 2022 for most properties.
Protest Deadline is May 31, 2022.
2021 Tax Rates data sheet has been updated now.
Remember to turn in your Homestead applications.
The 2022 Appraisal Values were certified as of July 18, 2022.
You may apply for the 2023 Tax Year for AG applications.
Please see new requirements.
Processing of Deeds for Ownership changes are currently as of recorded date OCTOBER 31, 2022.
All property splits & subdivision created after March 22, 2022 will be split for 2023 tax year.
These splits and new accounts will not create a 2022 tax bill.