What is the Appraisal Review Board (ARB) and what do they do?

The ARB is a decision-making body that listens to evidence presented by taxpayers and appraisers in order to issue determinations of statutorily authorized protests brought by property owners. ARB members are not a party to the protest. ARB’s are appointed to act independently of the appraisal district and to make fair and impartial determinations. ARB’s only have the authority specifically given by State Law. ARB members meet on scheduled days and are provided training that is required by state law.

Some of the duties of the ARB are:

• To determine protests initiated by property owners;
• Determine challenges initiated by taxing units;
• Correct clerical errors in the appraisal records and the appraisal rolls;
• Act on motions to correct appraisal rolls under section 25.25;
• Determine whether an exemption or a partial exemption is improperly granted or denied ;
• Determine whether land is improperly granted or denied a special-use appraisal; and
• Take any other action or make any other determination that this title specifically authorizes or requires

The board may not review or reject an agreement between a property owner or the owner’s agent and the chief appraiser under section 1.111(e) of the Property Tax Code and Remedies.

How you can be appointed

The District Judge of Hood County appoints the ARB members to serve on the ARB. After appointment, ARB members are sworn in at their first meeting of their new term.

Terms

ARB members in all counties serve two-year staggered terms that begin Jan. 1st.

If you would like to apply to be considered for appointment to the ARB click here.

Can I Get Paid to Serve on the ARB?

As an ARB member you are not an employee of the appraisal district however, ARB members are paid a daily per diem for service. Daily per diems are $175.00.

Eligibility

State law addresses who is and is not eligible to serve on the ARB. To serve on the ARB, an
individual must have lived in the appraisal district for at least two years before taking office. For the most part, ARB members do not need any special qualifications, but they may not serve on the ARB if, at the time of service, they are:

• members of the appraisal district board of directors;
• officers or employees of the appraisal district;
• members of the governing body or employees of a taxing unit; or
• employees of the Comptroller’s office.

An individual cannot serve as an ARB member if he or she is related within the second degree by blood or marriage to a person engaged in appraising property for property tax purposes or a tax agent paid to represent property owners in proceedings in the appraisal district. An individual cannot serve as an ARB member if he or she is related within the third degree by blood or second degree by marriage to a
member of the appraisal district’s board of directors or to a member of the ARB.

The law also prohibits an individual from ARB service if he or she has a contract with the appraisal district or with a taxing unit within the appraisal district. An individual may not be eligible to serve on the ARB if he or she holds some other paid public office.

The Tax Code disqualifies a person from serving on an ARB if they have delinquent property
taxes that have been owed for more than 60 days after the date the person knew or should have known of the delinquency.