Article Contents
Appraisal Review Boards in Texas are citizen boards responsible for settling disputes between property owners and Appraisal Districts, which estimate the value of properties for property tax purposes.
The boards allow for administrative remedy outside of a court of law for citizens who are unhappy with the decisions made by Appraisal Districts.
Hearings
Appraisal Review Boards (ARBs) hear testimony and review evidence to decide whether to overturn or uphold the valuations set by the Appraisal Districts. The boards can change a value or correct the appraisal records on a protest, motion, or challenge that has been filed.
Formal hearings of appraisal review boards are conducted in a similar way to a court trial, albeit usually shorter and less formal. Typically, a three-member panel of the ARB hears the case, and the hearings last 15-20 minutes on average.
Following the hearing, the Appraisal Review Board issues a written Notice of Final Order to the property owner via certified mail. This decision may be changed only through appeal in binding arbitration or District Court.
Membership and Independence
In counties with a population of 120,000 or more, the local administrative district judge appoints ARB members. In all other counties, ARB members are appointed by the appraisal district board of directors, which consists of representatives of the various taxing entities in the county.
Appraisal Review Board members are appointed to act independently of the appraisal district, and ARBs are not controlled by the appraisal district. However, ARBs may meet at the Appraisal District office, and their budget is set by the ARB board of directors.
Hearings of Appraisal Review Boards in Texas are open to the public. However, outside of the hearings ARB members are not supposed to discuss the cases with the public.
Pay and Training
ARB members are paid for their service by the day (per diem) for each day the board meets. They are also entitled to reimbursement of actual and necessary expenses incurred in the performance of their official duties.
The Tax Code requires the Comptroller’s office to approve curricula, provide materials and supervise the training of ARB members. The Comptroller’s course must provide at least eight hours of classroom training. ARB members, including temporary or auxiliary members, must complete the Comptroller’s training course before participating in any hearings.
If an ARB member is appointed after the Comptroller’s office has offered ARB training courses for that year, the ARB member may participate in hearings, but must complete the new member training course at the first opportunity after the appointment.
