The ARB’s Role in the Property Tax System
The local property tax system follows the principle of checks and balances. An appraisal district
board of directors hires the chief appraiser and sets the budget. The directors have no authority to
set values or appraisal methods. The chief appraiser carries out the appraisal district’s legal duties,
hires the staff, makes the appraisals and operates the appraisal office.
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.
First, the ARB only has authority over matters submitted to it. The ARB has no role in the day to
day operations of the appraisal office or in appraising property.
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.
|Helen Herrera Cheever||Member|
In compliance with Tax Code Section 5.104, the Texas Comptroller of Public Accounts provides a survey as a reasonable opportunity for the following persons who attended appraisal review board (ARB) hearings to offer comments and suggestions concerning the ARB:
- property owners who have property the subject of the protest;
- property owner designated agents; or
- appraisal district designated representatives.
The survey is intended to capture information concerning the performance of ARB panels and full ARBs, but not the results of protest hearings. One survey should be completed per hearing conducted by a single ARB panel or the full ARB in a single day, whether concerning one account or several accounts and whether the accounts are related to the same property or not. Persons participating in protest hearings before the same ARB panel or full ARB on several days may complete one survey on each day. Persons participating in multiple protest hearings before different ARB panels are allowed to complete one survey for each panel in a single day.
Survey respondents may submit the surveys directly to the Comptroller’s Property Tax Assistance Division (PTAD) and are no longer required to complete surveys at the appraisal district office.
- Electronic Responses: Survey respondents may elect to complete the Comptroller’s survey electronically at the appraisal district office at a designated computer as those responses are collected directly by PTAD or through using the URL listed on the ARB survey form: surveymonkey.com/r/surveyarb,
- Paper Responses: Paper copies of the survey with responses may be delivered to PTAD in person or by mail at 1711 San Jacinto, 3rd Floor, Austin, Texas 78701..
- Email Responses: Paper surveys with responses may be emailed to PTAD at firstname.lastname@example.org.
Candidates are currently being sought to serve on the Appraisal Review Board (ARB). The ARB is a citizen board of the Wilson County Appraisal District residents that resolves disputes over appraisals and other matters the ARB is granted authority over by the Texas Property Tax Code. As member of the ARB. you will listen to testimony and review evidence by both the taxpayers and Appraisal District personnel to make a determination.
The ARB members are appointed by the Administrative Law Judge for two-year terms. ARB members are not employees of the Appraisal District and are not eligible for employee benefits for their review board service. ARB members are paid a per diem of $200 a day.
ARB members must be available for hearings during the protest season ( May through July). You may be required to work full days, everyday, Monday- Friday, until hearings are complete. Regular meetings as well as supplemental hearings will be held monthly during the remainder of the year.
If you are interested in serving as an Appraisal Review Board member, please complete the Questionnaire and include a current resume to email@example.com.