An Appraisal Review Board (ARB) is an independent, locally appointed, impartial group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB is not governed by the appraisal district and is a separate authoritative body. The ARB has no role in the day-to-day operations of the appraisal office or in appraising the property.
To qualify for service on the ARB, an individual must be a resident of Stephens County for at least two years before taking office. No employees or officers of the Appraisal District or the taxing units it serves may sit on the ARB. Any person 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. Also, the person’s close relatives cannot work as professional tax agents or tax appraisers within the Appraisal District. ARB members also must comply with particular conflict of interest laws.
What is an ARB Member?
The ARB hears testimony and reviews evidence to determine a property owner’s protest which was not resolved informally with the Stephens CAD. After listening to the property owner and appraisal district representative, the ARB makes a determination on the issues heard during the protest. It must base its decisions on facts it hears from the property owner and from the appraisal district to decide whether the appraisal district acted appropriately in determining the value of property. ARB determinations are binding only for the tax year in question.
Individuals with excellent analytical and people skills make good ARB members so they can evaluate and make unbiased determinations based upon the evidence presented by the property owner and the appraisal district. An unexpected benefit from being an ARB member is the opportunity to meet and work with people who want to make a difference in our community.
Applicants must:
- Be available when scheduled by the ARB Chair throughout the protest season (Typically, May 15th – September 15th)
- Have been a Stephens County resident for the last two years
- Must attend annual training by the Texas Comptroller; there may be several days of paid training scheduled prior to June 1st
How are ARB Members Selected?
ARB members are appointed by the Local Administrative District Judge for two-year terms. ARB members are not employees of the appraisal district and are not eligible for employee benefits by their review board service.
The Local Administrative District Judge will review all questionnaires received and will contact respondents to schedule an interview. If you are selected as a candidate to serve, you will be subject to a background investigation.
Are ARB Members Paid?
ARB members are paid a per diem.
ARB Chairman
Scott Harris – taxpayerconnection@stephenscad.com
