The ARB Process

  1. Who appoints members of the ARB in counties with a population under 75,000?  A. Local administrative judge.

 

  1. 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 appointing authority is the local administrative district

judge, may remove an ARB member for the following reasons:

 

  • ARB member’s relative is a fee appraiser or tax consul-

ant appearing before the ARB;

  • ARB member owes delinquent property taxes under cer

tain circumstances;

  • ARB member or his or her spouse has a substantial inter

est in an appraisal district or taxing unit contract;

  • ARB member is involved in an ex parte communication

about a protest outside of the hearing;

  • ARB member participates in a hearing when he or she

has a conflict of interest or is related to a party of the

hearing by marriage within the second degree or by

blood within the third degree;

  • ARB member fails to attend ARB meetings as established

by the appraisal district board’s policy; or

  • evidence of the ARB member’s repeated bias or

misconduct.

 

 

The Tax Code provides that certain communication about the

training courses is prohibited. Except during a hearing or other

ARB proceeding, the following persons cannot communicate

with the ARB regarding the Comptroller’s training courses or

any matter presented or discussed during the courses:

 

  • the chief appraiser;
  • other appraisal district employees;
  • an appraisal district director;
  • an officer or employee of a taxing unit served by the appraisal

district; and

  • an attorney who represents (or whose firm represents) the

appraisal district or taxing unit.

 

 

Single-member panels

An ARB can conduct hearings in single-member panels upon the property owner’s written request. The property owner can include the request in the notice of protest or submit a separate written request not later than 10 days before the hearing date.

Single-member panels must be available in all counties and ARB members do not have to meet special qualifications to sit on a single-member panel. If the ARB does not accept the recommendation or motion made by a single-member panel, the ARB can determine the protest or send it for a rehearing to a different single-member panel that did not hear the original protest.