What Is Appraisal Review Board (ARB)?

Definition
An independent panel of citizens appointed to hear property tax protests in Texas. If you cannot reach an agreement at your informal hearing, your case goes to the ARB for a formal hearing where a panel reviews your evidence and the district's evidence before making a binding decision.

Why This Matters for Your Protest

Most protests are resolved at the informal stage, but the ARB is your backup. Knowing the ARB exists gives you leverage in informal negotiations, because the appraiser knows you can escalate. If you do go to a formal hearing, present your evidence clearly and concisely. ARB members are volunteers, not appraisal experts, so keep your argument simple.

Official resource: https://comptroller.texas.gov/taxes/property-tax/protests/

Related Terms

Informal Hearing Property Tax Protest Evidence Packet

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