What is an Appraisal Review Board?

An Appraisal Review Board (ARB) is an independent and impartial group of local citizens authorized to resolve disputes between property owners and the appraisal district. The ARB is a quasi-judicial entity. It is separate from the appraisal district and serves a different function in the property tax process. The ARB listens to the evidence and reviews documents presented by the taxpayer and the appraisal district, and then makes a determination.

The ARB is the first level of review in the property tax system. An appearance before the ARB is often the first time a taxpayer faces a decision-making body of government. The ARB is encouraged to make the experience a positive one. Hearings should be as informal as possible, and members should demonstrate courtesy and fairness to all parties.

By statute, the ARB has authority over taxpayer protests, challenges by taxing entities, and the review of appraisal records. Members have no role in the daily operations of the appraisal district. The ARB does not appraise property and cannot instruct the appraisal district staff on how to perform appraisals. The ARB can make changes or set a value in the resolution of a taxpayer protest, but the change affects only the property under protest.

ARB members are appointed by the local administrative district judge for a two year term. All members are appointed in the same manner and are subject to the same eligibility requirements. No individual may be appointed for more than three consecutive terms.

Annual training is required for both new and returning ARB members. Workshops are sponsored by the Property Tax Assistance Division of the Texas Comptroller of Public Accounts. New members must also complete training in open meetings and open records.

The Ector County ARB is comprised of 5 regular board members. Most protest hearings occur during the months of June and July. Hearings are conducted by a quorem of three members of the board. The ARB also has quarterly hearings which are scheduled for the first Wednesday in January, April, July and October. The ARB chairperson may call additional meetings if necessary.

ARB members are compensated as provided by the annual appraisal district budget. The current compensation is $300 per diem.

If you are interested in serving on the Appraisal Review Board, feel you meet the eligibility requirements listed, can meet the schedule demands, and believe you can reach decisions based solely on the evidence before you in each hearing, please complete the application and email it to the Taxpayer Liaison Officer at tloectortx@yahoo.com or return to Ector County Taxpayer Liaison Officer, 1301 E. 8th Street, Odessa, TX 79761. Terms begin January 1 and applications should be submitted by November 1.