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What is an ARB?
An Appraisal Review Board (ARB) is a group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB determines taxpayer protests and taxing unit challenges. The ARB also determines whether the Chief Appraiser has granted or denied exemptions and agricultural appraisals properly. The ARB’s decisions are binding only for the year in question. The ARB meets throughout the year on a monthly basis to carry out supplemental duties. The ARB establishes its own Procedures and Rules that govern its operations, based on the Texas Comptroller’s Model Hearing Procedures. For cost saving purposes, the ARB typically meets at the appraisal district office.
When enacted in the Tax Code, the Texas Legislature created appraisal districts and ARB’s as separate entities. Texas courts have recognized this legislature separation-directly acknowledging that the appraisal district and the ARB are “separate and distinct bodies.” The ARB may use the staff of the appraisal office for clerical assistance, but the ARB maintains an independence from the district’s board of directors and the appraisal district staff, including the chief appraiser.
How are ARB members chosen?
ARB members are appointed by the local administrative district judge of Collin County for two-year terms. To be eligible to serve on the ARB, an individual must be a resident of the appraisal district for two or more years before taking office.
An individual is ineligible to serve if he or she:
- is related within the second degree by blood or marriage to a person engaged in appraising property for property tax purposes or a tax agent paid to represent property owners in proceedings at the appraisal district;
- owes delinquent property taxes to a taxing unit for more than 60 days after the date the delinquency is known or should have been known, unless it is being paid under a delinquent tax installment agreement or has been deferred or abated;
- is related within the third degree by blood or second degree by marriage to an appraisal district board member or an ARB member;
- is an appraisal district board member, officer or employee, a taxing unit governing body member, officer or employee or a Comptroller employee; or
- has a contract or has a substantial interest in a business that has a contract with the appraisal district or with a taxing unit served by the appraisal district.
- is a former appraisal district board of director member, officer or employee;
- served as a taxing unit governing body member or officer (until the fourth anniversary of the date the person ceased to serve as a member or officer);
- appeared before the ARB for compensation in the previous two years;
- served all or part of three previous terms as an ARB board member or auxiliary member;
The Texas Constitution prohibits a person from holding more than one paid public office. Because ARB members are paid per diem, they cannot hold public office.