Most people know that when property tax notices arrive, a homeowner can file a protest if they disagree with the value that the county appraisal district has set. This article will give you knowledge of one of the components in the protest process known as the Appraisal Review Board (ARB). This is the group of people (generally 3) who will listen to a taxpayer’s evidence and argument.

The Appraisal Review Board is made up of local citizens appointed to serve two-year terms on their local ARB where they hear from taxpayers who think their property has been overvalued or erroneously appraised, or who have concerns about exemptions or special valuations that have been denied. It is important to realize that the ARB does not have any association with the Appraisal District’s office.They are not existing employees, or even considered as employees of the appraisal district. In order to be appointed, a citizen must apply to their local appraisal district. They must have time availability during the property protest season (May to September) to be present during business hours (and sometimes later) to listen to the cases. If they are chosen and appointed by the Board of Directors of the Appraisal District, they must complete 8 hours of state certified training.

In hearing a case, they listen to both the property owner (or the owner’s property tax agent), and an appraisal district representative. This is when evidence such as recent sales data, photographs, repair estimates for damaged property, and other relevant information are presented. Then the ARB makes a determination. The only power the Appraisal Review Board holds is to resolve property disputes that are presented to it. In this way they may change or set a value that only pertains to the property in question for the tax year in question.

By law, the value cannot be increased as the result of a protest heard by the ARB.