| ARB Members | Title |
|---|---|
| Alex Cisneros | Chair |
| Keith Pettit | Secretary |
| Jo B. Gipson | |
| Boone Campbell |
Application for Appointment to Appraisal Review Board (ARB)
Information Regarding ARB Qualifications
Taxpayer Liaison Officer – Contact & Info
Taxpayer Assistance Pamphlet (Rights and Remedies)
The ARB’s Role in the Property Tax System
The Appraisal Review Board (ARB) serves as the judicial component of the local property tax system. It is a separate and independent body from the Appraisal District and performs a distinctly different function. The ARB hears and resolves disputes between property owners and the Appraisal District concerning the appraisal of property, the equalization of appraisals, and other matters authorized by the Texas Property Tax Code.
The ARB plays a critical role in ensuring fairness and due process in the property tax system; however, its authority is limited to the powers granted under Chapter 41 of the Texas Property Tax Code.
Authority and Limitations
The ARB has authority only over matters that are properly submitted to it under the law, such as taxpayer protests, taxing unit challenges, and correction motions. The ARB has no role in the day-to-day operations of the Appraisal District and no authority to direct or manage the Chief Appraiser, appraisal staff, or appraisal methods.
Except when deciding a protest, challenge, or correction motion, the ARB has no authority to directly change property values or alter appraisal records.
- In a challenge proceeding, the ARB may order the Chief Appraiser to reappraise property or correct records as appropriate.
- In a taxpayer protest, the ARB has the authority to determine the correct value or make necessary changes, but only for the specific property under protest.
All ARB decisions are binding for the tax year in question and apply only to the properties and issues considered in each case.
Ex Parte Communication
In accordance with Section 41.66(f) of the Texas Property Tax Code, ARB members are prohibited from discussing a pending protest or related property matter with any party outside of an official hearing. Any communication about a property under protest outside of a scheduled hearing is considered ex parte and is not permitted.
Property owners should direct all questions or concerns about their property to the Appraisal District staff or the Chief Appraiser, not to ARB members. If a taxpayer communicates with an ARB member about their property, that member must recuse themselves from hearing the case.
ARB Independence and Conduct
ARB members are appointed by the local administrative district judge, as provided under Section 6.41 of the Texas Property Tax Code. Once appointed, ARB members serve independently and are not subject to the authority of the Chief Appraiser, the Appraisal District staff, or the Board of Directors in matters relating to hearings or determinations.
ARB members must conduct all hearings fairly, impartially, and in accordance with applicable law and the Texas Comptroller’s Model Hearing Procedures for Appraisal Review Boards.