Appraisal Review Board 2019

An ARB is a group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB hears taxpayer protests. The ARB also hears issues that a taxing unit may challenge about the appraisal district’s actions. In taxpayer protests, it listens to both the taxpayer and the chief appraiser. ARB decisions are binding only for the tax year in question. ARB hearings begin around May 1. The ARB should complete most of the hearings by July 20. In the largest counties, this deadline may be later.

Board of Directors 2019

Appraisal districts are responsible for appraising property for property tax purposes for each taxing unit that imposes property taxes on property in the appraisal district. An appraisal district is established in each county and has the same boundaries as the county’s boundaries. An appraisal district is a political subdivision of the state that is governed by a board of directors. Voting member taxing units are entitled to vote on the appointment of members to the board of directors.

The board of directors has required duties and authority under Texas law. Tax Code Chapter 6 contains much of the statutory authority for boards of directors. The Comptroller’s office provides the Appraisal District Director’s Manual (PDF) and training video as tools to assist board members in administering their duties. Board members, however, should consult legal counsel with any questions regarding their duties or authority.

Staff Members 2019