As a member of an appraisal review board (ARB), what legal guidelines and precedents do you face? Who schedules protests and challenges? How do you decide what is a fair ruling on a protest or challenge? What is the limit of your authority? How do you let taxpayers and taxing units know your decisions? How do you stay out of court? You will routinely face these questions and many more.
This manual will help you perform your duties as an ARB member with confidence and a basic understanding of the property tax laws. The manual provides general information about policy, procedures, and legal guidelines. It outlines your official responsibilities, the resources available to you, and the chronology of the review process. The manual also serves as the official course text for training you must complete before participating in ARB hearings.
Most of this manual covers required and recommended procedures, property appraisal, exemptions, types of protests, and standards of evidence. The first pages detail administrative aspects important throughout the ARB process. The manual tells you how to avoid conflicts of interest. It suggests ways to be sure people get fair hearings. It tells you how to follow the laws on open meetings and open records. Appendices contain examples of notices and orders used at various points of the ARB’s work.
This manual won’t address every situation you may face as an ARB member. You may wish to discuss unclear or complicated legal issues with your ARB or appraisal district attorney. The Comptroller of Public Accounts can also help answer questions you may have after studying this manual. However, the law forbids the Comptroller from advising an ARB member, property owner, owner’s agent, or appraisal district employee or official on any matter that the Comptroller knows is subject to a protest to the ARB.
You may e-mail general questions to email@example.com. More information about local property taxes is available at the Local Property Taxes Web page at the Comptroller’s website at www.window.state.tx.us.
Or, address general questions to the agency’s Technical Assistance Section by writing to P.O. Box 13528, Austin, TX 78711-3528 or by calling the toll-free number, 1-800-252-9121. In Austin, call 512/305-9999.