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Appraisal Review Boards (ARB)
An ARB is a group of citizens authorized to resolve disputes between property owners and appraisal districts. ARB members are locally appointed to serve two-year terms on their local ARB where they hear taxpayer protests and taxing unit challenges. After listening to the property owner and appraisal district representative, the ARB makes a determination on the issues heard during the protest. ARB decisions are binding only for the tax year in question. ARB hearings typically occur in May through July. In larger counties, ARB members may continue to hold hearings beyond July.
Tax Code Section 5.041(f) prohibits the Comptroller's office from advising a property owner, a property owner's agent, the chief appraiser or an appraisal district employee on a matter that the Comptroller's office knows is the subject of an ARB protest. The Comptroller's office may, however, provide advice to an ARB member as authorized by Tax Code sections 5.041(a)(4) or 5.103 and may communicate with the ARB chair or a taxpayer liaison officer (TLO) concerning a complaint filed under Tax Code Section 6.052.
The Comptroller's office has a phone number (800-252-7551) dedicated to assisting ARB members with technical questions relating to the duties and responsibilities of ARB members.
The Comptroller's office issues an annual report that summarizes ARB survey responses, comments received by TLOs and the review of adopted ARB hearing procedures.
ARB Member Appointment
Tax Code Section 6.41(d) requires the local administrative district judge or the judge’s designee appoint ARB members in all counties. Beginning on July 1, 2024, in counties with a population of less than 75,000, the local administrative district judge or the judge’s designee will continue to appoint ARB members. In counties with a population of 75,000 or more, the board of directors of the appraisal district will appoint ARB members, including special panel ARB members to hear complex property cases where available.
ARB members are eligible to serve by residing in the appraisal district for two years or more before appointment. Eligibility restrictions governed by Tax Code Section 6.413 establish separation between ARB members and the appraisal district staff in the county they serve.
Special ARB Panel Member Appointment
Tax Code Section 6.41(b-2) requires appraisal district boards of directors in counties with a population of 1.2 million or more to increase the number of ARB members to allow certain complex property protests to be referred to special ARB panels. Special panel ARB members must meet the following qualifications to be appointed to special ARB panels:
- hold a law degree;
- hold a master of business administration degree;
- be licensed as a certified public accountant;
- be accredited by the American Society of Appraisers;
- possess an MAI designation;
- possess a certified assessment evaluator designation;
- have at least ten years of experience in property tax appraisal or consulting; or
- be licensed as a real estate broker or sales agent.
If an ARB needs special panel members but does not have enough qualified applicants, a special panel ARB member may be appointed who holds a bachelor's degree in any field.
ARB Hearing Procedures
Tax Code Section 5.103(a) requires the Comptroller's office to prepare model ARB hearing procedures. Tax Code sections 5.103(d) and 41.01(c) require the ARB to adopt hearing procedures that incorporate the Comptroller's model hearing procedures.
The model hearing procedures address specific matters required by Tax Code Section 5.103. An ARB may include supplemental procedures in its local hearing procedures regarding legal and administrative matters that are not addressed by the model procedures. The local procedures, however, may not contradict, negate or otherwise substantively change the model procedures. ARBs should seek advice from legal counsel in establishing local hearing procedures.
Not later than May 15, the ARB must hold a public meeting to discuss its proposed hearing procedures prior to adoption. The ARB must send a copy of the adopted procedures to the appraisal district board of directors, the TLO and the Comptroller's office ([email protected]) within 15 days of adoption. The ARB must also post the adopted procedures in each ARB hearing room and on the appraisal district website.