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 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.
Becoming an ARB Member
Application to be an Appraisal Review Board Member (ARB member) Please bring application by the Mitchell County Appraisal for Taxpayer Liaison Officer to forward or email to firstname.lastname@example.org attn: Taxpayer Liaison Officer.
Application are turned over by the Taxpayer Liaison Officer of Mitchell County to the Local Administrative District Judge (Mitchell County’s administrative district judge is located in Nolan County), whom appoints members and officers of the board. The Taxpayer Liaison Officer of Mitchell County is not a full time employee. To be eligible to serve on the ARB, an individual must be a resident of the appraisal district for two or more years before taking office. No special requirements are necessary, but may be require to take training or courses that are required by the state if appointed. An individual cannot serve if he or she is closely related (second degree by blood or marriage) to an individual who is in the business of appraising property for compensation for use in proceedings in the appraisal district, such as a tax agent. Additionally, if he or she is a board of director, employee or officer of an appraisal district; a governing body member, officer or employee of a taxing unit; or an employee of the Comptroller’s office, he or she cannot serve. In counties having a population of more than 100,000, an individual is ineligible to serve if he or she is a former board of director, former officer or former employee of the appraisal district; served as a governing body member or officer of the taxing unit (until the fourth anniversary of the date the person ceased to serve as a member or officer); or has appeared before the ARB for compensation in the previous two years.