The Appraisal Review Board (ARB) is a group of private citizens authorized to resolve disputes between property owners and the Appraisal District.
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 Local Administrative District Judge 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.
Independence of the ARB
The Appraisal Review Board History
When it enacted the Tax Code, the Texas Legislature created appraisal districts and ARB’s as separate entities. Texas courts have recognized this legislative separation-directly acknowledging that the appraisal district and the ARB are “separate and distinct bodies.” Although ARB members must use staff of the appraisal office for clerical assistance, the ARB maintains an independence from the appraisal district staff, including board of directors and the chief appraiser.
ARBs are appointed to act independently of the appraisal district and to make fair and impartial determinations.
Contact ARB
Fort Bend Appraisal Review Board
c/o Fort Bend Central Appraisal District
2801 B. F. Terry Blvd.
Rosenberg, TX 77471
General Information
Postponement Request
All postponement request must be submitted in writing, prior to the initial hearing date.
Please provide a date and/or time that you would like to be scheduled to as this will be your 1 allowable postponement without cause. The scheduling staff will try to accommodate your request as best possible if the ARB schedule permits.
The scheduling staff will not contact you by phone but will send you a rescheduled hearing notice by mail. Due to the high demand of reschedules, you may not receive your rescheduled hearing notice for 7-10 days after your request has been received.
A property owner who has not designated an agent under Section 1.111 to represent them at the hearing is entitled to one postponement of the scheduled hearing to a later date, without having to show cause.
In addition and without limitation as to the number of postponements, the ARB shall postpone the hearing to a later date if good cause is shown by the property owner or the owner’s agent or if the chief appraiser consents to the postponement. The hearing may not be postponed to a date less than five or more than 30 days unless agreed to by the chief appraiser and the ARB chairman or his representative.