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ARB
Board Members
Board Members
ARB Panel Members
Agriculture Advisory Board
The
ARB's Role in the Property Tax System
The appraisal review board (ARB) is the judicial part of the system. The ARB
is a separate body from the appraisal office and serves a different function.
It hears and resolves disputes over appraisal matters. This is a very broad
and important responsibility, but the ARB must be sensitive to its legal and
practical limits.
First, the ARB only has authority over matters submitted to it. The ARB has
no role in the day to day operations of the appraisal office or in appraising
property.
Except where it is deciding a protest, challenge or a correction motion, the
ARB has no authority to change a value or correct the appraisal records directly.
In a challenge, it must order the chief appraiser to reappraise or correct
the records related to the challenge. Only in resolving taxpayer protests can
the ARB make changes or set a value on its own. Such a change only affects
the property in question.
Note: Please note that if you as a taxpayer speak to
an ARB member regarding your property that the ARB member
will not be able to hear the protest. All
calls need to be referred to the Appraisal District to speak to the appraiser
in charge of their property or the Chief Appraiser.
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