An appearance before the ARB is often the first time a property owner faces a decision-making body of government. The ARB is encouraged to make the experience a positive one by its demeanor and professionalism. All ARB members should demonstrate fairness and courtesy in conducting hearings and consider the evidence presented by all parties to the protests.
The ARB has no role in the day-to-day operations of the appraisal office or in appraising property. It does not instruct the appraisal staff about how to perform appraisals. The staff of the appraisal district is authorized to provide clerical assistance to the ARB. However, in an effort to maintain order, decorum, and keep the process as efficient as possible, local and statewide hearing procedures have been developed to aid in those efforts.
Click here for a copy of the Hood ARB local hearing procedures
Click here for a copy of the State Comptroller’s model hearing procedures