Appraisal Review Board

 

The Appraisal Review Board (ARB) is appointed by the Board of Directors but it is not controlled by the Appraisal District. The ARB is a quasi-judicial Board. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters. The ARB only has authority over matters submitted to it. In resolving taxpayer protests the ARB can make changes or set a value. Finally, the ARB is responsible for approving the appraisal rolls, prior to certification by the Chief Appraiser. All ARB hearings are subject to the Open Meetings Act.