The ARB is an independent group of citizens authorized to hear and resolve disputes over appraisal matters. It only has authority over matters submitted to it. The ARB is a separate body from the appraisal district office and serves a different function, it has no role in the day-to-day operations of the appraisal district office or in appraising property. It is the judicial part of the property tax system. 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. The ARB can make changes or set a value only when resolving taxpayer protests. The ARB must order the Chief Appraiser to re-appraise or correct the records related to an approved challenge. ARB decisions are binding only for the year in question. Meetings are open to the public. ARB members are appointed by the Appraisal District's Board of Directors according to Property Tax Code, resident requirements, and qualifications. Members must comply with special conflict of interest laws.

The purpose of the ARB is to:

• Accept, for review and determination of protests, the appraisal records presented by the Chief Appraiser.
• Conduct hearings to resolve tax unit challenges and taxpayer protests.
• Substantially complete hearings and approve the appraisal records by no later than July 20^th of each year.
• Act on corrections of clerical errors to the appraisal roll(s) which affect tax liability.
• Act on a motion by the taxpayer or the Chief Appraiser to correct errors to the appraisal roll(s) that result in incorrect appraised values of the owners' properties.
• Review appraisal records after submission to the ARB to:
  • Determine protest initiated by property owners or property owners' agents.
  • Determine whether exemptions or partial exemptions have been properly granted.
  • Determine whether land is properly appraised as agricultural or timberland.
  • Take any other action or make any other determinations that are specifically authorized or required by the Texas Property Tax Code.

For more information, please see:

• Taxpayer's Rights and Remedies
• Types of Protests
• How and When to Protest to the ARB
• Formal and Informal ARB Meetings
• Authorization and Attendance to ARB Meetings
• Documentation and Evidence for ARB Meetings
• Procedures in an ARB Formal Meeting
• The Court Appeal Process
• ARB Members