Appraisal Review Board

The appraisal review board settles disagreements between the public and the appraisal district concerning the value and taxability of property. The appraisal review board is also referred to as the ARB. The appraisal review board consists of at least three members as determined by the board of directors. The appraisal district board of directors selects the members of the appraisal review board and may also remove members. The appraisal review board may hire legal counsel and may use the staff of the appraisal office for clerical assistance.

Members of an appraisal review board are not allowed to communicate with the chief appraiser or employees of the appraisal district other than during legal proceedings. The chief appraiser and appraisal district employees are also not allowed to communicate with appraisal review board members other than during legal proceedings. To do so is a Class C misdemeanor.

The appraisal review board elects a chairman and a secretary from its members. A majority of the appraisal review board is a quorum. The board meets when the chairman decides or as provided by board rules. The appraisal review board also meets to examine the appraisal records within 10 days after the chief appraiser submits the records to the board.

The appraisal district budget sets a per diem amount payable to each member for each day the board meets. Members of the board are also entitled to reimbursement for actual and necessary expenses incurred in the performance of board functions.