Appraisal review board, Texas appraisal review board, Texas Property taxes

Appraisal Review Boards Duties (according to 41.01 (a) of the Texas Property Tax Code): Determine protests initiated by the property owners, Determine challenges initiated by taxing units, Correct clerical errors in the appraisal district records and the appraisal rolls, Act on motions to correct appraisal rolls under Section 25.25 of the Texas Property Tax Code, Determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23; and Take any other action or make any other determination that this title specifically authorizes or requires. The Appraisal Review Board - Independent or not? Although the appraisal review board (ARB) is intended to be independent of the appraisal district, the Texas Property Tax Code allows for just the opposite. The appraisal district's board of directors selects the appraisal review board, the members are paid by the appraisal district and, in most counties, the appraisal district staff supervises the ARB members and its operations. To be eligible to serve on the appraisal review board, each member must have been a resident of the district for two years. Appraisal review board members (typically three in a panel) spend most of their time hearing protests by property owners.