Appraisal Review Board
2023 ARB Agendas
The Appraisal Review Board (ARB) is a decision-making body that makes decisions regarding protests and challenges filed by property owners and the taxing entities. ARB members are appointed by the Local Administrative District Judge and act independently of the District to make fair and impartial determinations.
APPLICATION TO SERVE AS ARB MEMBER
After reading all of the information below concerning the role and authority of the Appraisal Review Board, if you would like to apply to serve as a member, please complete the application provided below. Please be aware that ARB members meet four (4) to five (5) days per week from 8:00 a.m. to 5:00 p.m. during the protest season, beginning late May and extending through the end of July each year. Other than protest season, the ARB typically meets ½ day for meetings in January, March, September, and November of each year. ARB members are currently paid $80 per half-day session or $160 per day. ARB members are required to attend mandatory training sessions offered by the State Comptroller’s Office. The New Member training is a full day, while the Continuing Education training is one-half day. Please submit your completed application to:
Taxpayer Liaison Officer
Jefferson Central Appraisal District
PO Box 21337
Beaumont TX 77720
If you would like more information on serving as a member of the ARB, you may call Mrs. Belknap at (409) 840-9944 ext. 113.
The ARB is responsible for:
- determining protests initiated by property owners
- determining challenges initiated by taxing units
- correcting clerical errors in the appraisal records and the appraisal rolls
- acting on motions to correct appraisal rolls filed under PTC Sec. 25.25
- determining whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by PTC Subchapter C, D, E, or H, Chapter 23
- taking any other action or making any other determination allowed by the Property Tax Code.
IMPARTIALITY AND INTEGRITY
Members of the ARB should be impartial and be able to listen to all the facts and review the documentation presented by both the property owner and the Appraisal District, and they should be able to make a fair decision based on the evidence presented and not on their ideologies or personal feelings toward any party involved.
Members of the ARB should not give the perception of representing any taxing entity in the District, the Appraisal District, any property owner, or any special interest group. Members of the ARB should be impartial and unbiased.
Members of the ARB must comply with all governing laws and should act at all times in a manner that promotes public confidence in the ARB. Members must be patient, professional, and courteous to all parties appearing before them. Members must perform their duties without bias or prejudice. Members must not disclose or use for any purpose, other than their duties as an ARB member, confidential information submitted to them in the performance of their duties.
To be eligible to serve on the ARB, an individual must be a resident of Jefferson County and must have resided in the County for at least two years.
An individual is ineligible to serve on the ARB for the following reasons:
The person is related within the second degree by consanguinity or affinity, as determined under Government Code, Chapter 573, to an individual who is engaged in the business of appraising property for compensation for use in protest hearings or of representing property owners in protest hearings for compensation in Jefferson County. A member of the ARB commits a Class B misdemeanor for knowingly violating this policy.
The person is related within the third degree by consanguinity or within the second degree by affinity, as determined under Chapter 573, Government Code, to a member of the District’s Board of Directors.
The person owns property on which delinquent taxes have been owed to a taxing unit for more than 60 days after the date the individual knew or should have known of the delinquency, unless the delinquent taxes are being paid under an installment agreement or if a suit to collect the delinquent taxes is deferred or abated under PTC Sec. 33.06 or 33.065.
The person is a current or former officer, employee, or member of the governing body of the Appraisal District; a current officer, employee, or member of the governing body of any taxing unit for which the District appraises property; or an officer or employee of the State Comptroller’s Office.
The person is a former member of the governing body or officer of a taxing unit for which the District appraises property, and it is sooner than the fourth anniversary of the date the person ceased to be a member or officer.
The person has served all or part of three consecutive terms on the ARB. A person must skip a term and can be reappointed for additional terms.
The person has ever appeared before the ARB for compensation during the two-year period preceding the date the person is appointed.
The person or a business entity in which the person has a substantial interest is a party to a contract with the District or with a taxing unit that participates in the District. Substantial interest shall be defined as the combined ownership of the individual and the individual’s spouse of at least 10 percent of the voting stock or shares of the business entity or the individual or the individual’s spouse is a partner, limited partner, or officer of the business entity.
The person is ineligible to serve on the ARB if he or she holds another paid public office.
TRAINING – EDUCATION COURSES
Once appointed to the ARB, members must complete the course as outlined under Section 5.041(a) of the Property Tax Code and receive a certificate of completion prior to participating in a protest hearing. A member of the ARB may not participate in a hearing until that person has completed the New Member Training unless the member was appointed after the course offerings by the Comptroller’s Office. In this situation, the ARB member may participate in hearings, but must complete the new member training course at the first opportunity.
In addition to the New Member Training requirements outlined above, during the second year of an ARB member’s term of office, members must complete the continuing education course required by Section 5.041(e-1) of the Property Tax Code. Until a member successfully completes this course and receives a certificate of course completion, the person may not participate in a protest hearing, vote on a determination of a protest, or be reappointed to an additional term. This course must be successfully completed and the member must comply with all other requirements of PTC Sec. 5.041 each year the member continues to serve.
TRAINING – OPEN MEETINGS ACT
Members of the ARB must complete the Open Meetings Act Training Course provided by the Attorney General’s Office within 90 days after the date the member takes the oath of office.
|mEMBERS OF THE APPRAISAL REVIEW BOARD*|
*Please do not contact an ARB member concerning your value. ARB members are prohibited from discussing a protest outside of a schedule protest hearing.
Beaumont, TX. 77720
8:00 a.m. - 5:30 p.m.
Property Tax Basics – How Your Property is Appraised
Functions of the Appraisal District and How Your Property is Appraised
Property Tax Remedies – How to Effectively Protest Your Value
Rendering Property – Procedures and Deadlines
Homestead Exemptions – You May Be Able to Reduce Your Taxes
Veterans Exemptions – For Service – Connected Disabilities
Agriculture Use – Farm and Ranch Land, Timber, Wildlife Management
Changes That Can be Made to the Roll After Protest Deadlines
Property Tax Calendar and Deadlines