|
ARB
Board Members
Office Information and Staff Members
Board Members
ARB Panel Members
AG Advisory Board Members
| ARB Board Member |
| Pam Plunkett |
| Jack Wilson, Chairman |
| Richard Barkley, Co-Chairman |
| Tommy Titsworth |
| Jim Glover |
The
ARB's Role in the Property Tax System
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.
Note: Please note that if you as a taxpayer speak to an ARB member regarding your property that the ARB member will not be able to hear the protest. All calls need to be referred to the Appraisal District to speak to the appraiser in charge of their property or the Chief Appraiser.
|