An Appraisal Review Board (ARB) is a group of private citizens authorized to resolve disputes between taxpayers and the Appraisal District. ARB members are appointed by the Local Administrative Judge of Collin County for two-year terms. Although the Appraisal Review Board is funded by the Appraisal District, the ARB is a separate authoritative body. No employees or officers of the Appraisal District or the taxing units it serves may sit on the ARB. To qualify for service on the ARB, an individual must be a resident of the Appraisal District for at least two years prior to taking office. Any person who is a former member of the governing body or officer or employee of a taxing unit, or is a former director, officer, or employee of the Appraisal District is ineligible to serve. Also the person’s close relatives cannot work as professional tax agents or tax appraisers within the Appraisal District. ARB members must comply with special conflict of interest laws.
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. Most ARB meetings are open to the public. 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.