An ARB is a group of citizens authorized to resolve disputes between property owners and appraisal districts. ARB members are locally appointed to serve two-year terms on their local ARB where they hear taxpayer protests and taxing unit challenges. After listening to the property owner and appraisal district representative, the ARB makes a determination on the issues heard during the protest. ARB decisions are binding only for the tax year in question. ARB hearings typically occur in May through July. In larger counties, ARB members may continue to hold hearings beyond July.
Tax Code Section 5.041(f) prohibits the Comptroller’s office from advising a property owner, a property owner’s agent, the chief appraiser or an appraisal district employee on a matter that the Comptroller’s office knows is the subject of an ARB protest. The Comptroller’s office may, however, provide advice to an ARB member as authorized by Tax Code sections 5.041(a)(4) or 5.103 and may communicate with the ARB chair or a taxpayer liaison officer (TLO) concerning a complaint filed under Tax Code Section 6.052.
The Comptroller’s office has a phone number (800-252-7551) dedicated to assisting ARB members with technical questions relating to the duties and responsibilities of ARB members.
The Comptroller’s office issues an annual report that summarizes ARB survey responses, comments received by TLOs and the review of adopted ARB hearing procedures.
