Responsibilities of the Appraisal Review Board

An Appraisal Review Board (ARB) is a group of private citizens authorized to resolve disputes between taxpayers and the Appraisal District.

ARB members are appointed by the BOD (Board of Directors) for two-year or one-year terms.

An ARB fulfills a vital and integral function in the property tax system.

The U.S. Constitution provides that no person’s property may be harmed or affected by governmental action unless due process is provided to the person affected by the action.

In the context of taxation, Texas courts have held that due process affords taxpayers in a right to be heard before final assessment.

In the context of property tax, ARB provides taxpayers that right.

Qualifications

To serve on the ARB, you must live in Fort Bend County for at least two (2) years.

There is no special qualifications; however, anyone who is a former member of the governing body or officer or employee of a taxing unit, or is a former director, officer, or employee of the Appraisal District is ineligible to serve.

In addition, no one can serve on the ARB if an immediate family member works as professional tax agents or as appraisers within the Appraisal District.

There is mandatory ARB  training given by The Comptroller’s Office each year in early March. 

ARB members must complete the state related course before participating in ARB hearings.