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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.