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. The ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal district office or in appraising property.

 

The ARB is a group of citizens who have been appointed by the Board of Directors to hear appeals of property owners of Edwards County. Members of the ARB must have lived in the county for at least two years. ARB members serve two-year staggered terms. Members may be appointed for as many as three consecutive terms. After sitting out for one year, they may be reappointed. Serving members must not have delinquent taxes. Members receive a small per diem for service.

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Persons related to the Board of Directors, to persons who represent others at the ARB for a fee (tax agents), and persons related to employees of the appraisal district cannot be appointed. Persons who are former employees of a tax unit of Edwards County cannot serve as a member for four (4) years after their employment to the tax unit has ended.

 

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.

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Please Note: If you as a taxpayer speak to an ARB member outside of a formal hearing regarding your property, that ARB member will not be able to hear the protest. Ex Parte communication is a term used to describe the discussion of a pending case with an ARB member outside the hearing. Both staff members of the appraisal district and members of the public are prohibited from discussing a pending case with a member of the ARB prior to the hearing. To do so is a Class A misdemeanor. All calls regarding the protest need to be directed to the Appraisal District to the appraiser in charge of your property or the Chief Appraiser.

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**Interested in being an ARB Member?**

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If you have an interest in becoming a member of the Appraisal Review Board, please contact our office.