|
ARB
Board Members
Board Members
ARB Panel Members
Comal 2007 Review Board Members
Warren G. Alston Guy Anderson David Dean Jack Hicks Chris Hudson Jay Inman Ralph Lemes
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.
|