Appraisal Review Board Purpose

The purpose of Appraisal Review Board (ARB) is to accept, for review and determination of protests, the appraisal records presented by the Chief Appraiser. It is responsible for conducting the hearings to resolve tax unit challenges and taxpayer protests. Substantially completing hearings and approving the appraisal records by no later than July 20th of each year. They act on corrections of clerical errors to the appraisal roll(s) which affect tax liability and on a motion by the taxpayer of the Chief Appraiser to correct errors to the appraisal roll(s) that result in incorrect appraised values of the owners' properties.Review appraisal records after submission to the ARB to:

	PURPOSE OF APPRAISAL REVIEW BOARD (ARB)

	The purpose of Appraisal Review Board (ARB) is to accept, for review and determination of protests, the appraisal records presented by the Chief Appraiser. It is responsible for conducting the hearings to resolve tax unit challenges and taxpayer protests. Substantially completing hearings and approving the appraisal records by no later than July 20th of each year. They act on corrections of clerical errors to the appraisal roll(s) which affect tax liability and on a motion by the taxpayer of the Chief Appraiser to correct errors to the appraisal roll(s) that result in incorrect appraised values of the owners' properties.Review appraisal records after submission to the ARB to:
	* Determine protest initiated by property owners or property owners' agents.
	* Determine whether exemptions or partial exemptions have been properly granted.
	* Determine whether land is properly appraised as agricultural or timberland.
	* Take any other action or make any other determinations that are specifically authorized or required by the Texas Property Tax Code.