The Role of the Appraisal Review Board Members
The Appraisal Review Board (ARB) is the judicial part of the appraisal 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.
