For Comptrollers ARB information
Information on what it takes to become aARB Member
Application to become an Appraiser Review Board Member

Property tax Protest and Appeal Procedures

What is an Appraisal Review Board (ARB)?

An ARB is a group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The appraisal district’s board of directors appoints ARB members. Members must be residents of the appraisal district for at least two years in order to serve. Current officers and employees of the appraisal district, taxing units and the Texas Comptroller’s office may not serve. In counties with populations greater than 100,000, former directors, officers and employees of the appraisal district cannot serve on an ARB. Some other specific Tax Code restrictions also apply. ARB members also must comply with special state laws on conflict of interest.

The ARB determines taxpayer protests. The ARB also decides issues that a taxing unit may challenge about the appraisal district’s actions. In taxpayer protests, it listens to both the taxpayer and the chief appraiser. The ARB determines if the appraisal district has acted properly. ARB decisions are binding only for the year in question. ARB hearings begin around May 15. The ARB should complete most of the hearings by July 20.

ARB meetings are open to the public. Notices of the date, time and place of each meeting must be posted at least 72 hours in advance at the appraisal district office and the county clerk’s office. The ARB’s hearing procedures must be posted in a prominent place in the room in which hearings are held. ARBs typically meet at the appraisal office; generally, they do not have their own staffs or offices. The chief appraiser must publicize annually the right to and methods for protesting before the ARB, in a manner designed to effectively notify all district residents. The ARB by rule will provide for hearing times on evenings or on Saturdays or Sundays. 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 and whether land is improperly granted appraisal. 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.

Appraisal Review Board