About Appraisal Review Board

Appraisal Review Board (ARB) is the judicial part of the property tax system which is a separate body from the appraisal district office and serves a different function. It constitutes of an independent group of citizens authorized to hear and resolve disputes over appraisal matters provided the matters have been submitted to it. It has no role in the day-to-day operations of the appraisal district office or in appraising property. Except where it is deciding a protest, challenge, or a correction motion, it has no authority to change a value or correct the appraisal records directly. ARB orders the Chief Appraiser to re-appraise or correct the records related to an approved challenge, make changes or set a value only when resolving taxpayer protests. The decisions taken are binding only for the year in question. ARB meetings are open to the public and members are appointed by the Appraisal District's Board of Directors according to Property Tax Code, resident requirements, and qualifications. All the members must comply with special conflict of interest laws.

	What is Appraisal Review Board (ARB) ?

	Appraisal Review Board (ARB) is the judicial part of the property tax system which is a separate body from the appraisal district office and serves a different function. It constitutes of an independent group of citizens authorized to hear and resolve disputes over appraisal matters provided the matters have been submitted to it. It has no role in the day-to-day operations of the appraisal district office or in appraising property. Except where it is deciding a protest, challenge, or a correction motion, it has no authority to change a value or correct the appraisal records directly. ARB orders the Chief Appraiser to re-appraise or correct the records related to an approved challenge, make changes or set a value only when resolving taxpayer protests. The decisions taken are binding only for the year in question. ARB meetings are open to the public and members are appointed by the Appraisal District's Board of Directors according to Property Tax Code, resident requirements, and qualifications. All the members must comply with special conflict of interest laws.
	Purpose of ARB ?
	ARB Members