Appraisal Review Board Responsibilities
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.
Appraisal Review Board 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 tax 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.
Apply to be on the Fort Bend Appraisal Review Board
Appraisal Review Board (ARB) Ethics Statement
Appraisal Review Board History
Independence of the ARB
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.
Fort Bend Appraisal Review Board
c/o Fort Bend Central Appraisal District
2801 B. F. Terry Blvd.
Rosenberg, TX 77471