(Modified in part from Taxpayers’ Rights, Remedies, & Responsibilities as published by the Texas Comptroller of Public Accounts)
The Appraisal Review Board (ARB) is a group of citizens authorized to resolve disputes between taxpayers and the Appraisal District.
ARB members are appointed by the Local Administrative District Judge. An individual must be a resident of the District for at least two years to serve on the ARB. Officers and employees of the Appraisal District, taxing entities, or the State Comptroller’s Office cannot serve on the ARB. ARB members also must comply with special conflict of interest laws.
The members of the Jefferson Central Appraisal District Appraisal Review Board for the current term of office are:
|ARB Board Members|
|O. P. Landry|
|Anthony Malley, Jr.|
|William "Chris" Richter|
|Sam Serio, Jr.|
The ARB determines taxpayer protests and taxing unit challenges. In taxpayer protests, it listens to both the taxpayer and the Appraisal District. The ARB determines if the Appraisal District has granted or denied exemptions and agricultural appraisal properly. The ARB’s decisions are binding only for the year in question. The ARB begins work around May 15 and finishes by July 20.
For more information about the Appraisal Review Board process, please refer to "Your Rights".
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 the 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.