Common Appeal Grounds Incorrect Appraised (Market) Value: You believe the appraisal district’s determined value of your property is higher than what it would sell for on the open market as of January 1. Unequal Appraisal: Your property is valued higher than similar properties in your neighborhood (violating the “equal and uniform” taxation requirement in the Texas Constitution).…
Six Parts of the ARB Process The ARB’s review process generally involves the following six parts: Part 1. ARB receives the appraisal records; Part 2. ARB hears and determines taxing unit challenges; Part 3. ARB hears and determines property owner protests; Part 4. ARB issues orders determining protests or challenges and sends these to…
The ARB Process Who appoints members of the ARB in counties with a population under 75,000? A. Local administrative judge. Who appoints members of the ARB in counties with a population over 75,000? A. Appraisal district board of directors. ARB Member removal The applicable appointing authority or the judge’s designee, if the…