What Is Appraisal Review Board?

The Appraisal Review Board (ARB) is a Texas-specific institution that serves as the formal hearing body for property tax protests. Every county in Texas has an ARB, and it operates independently from the Central Appraisal District (CAD) that sets property values. ARB members are appointed by the local administrative district judge and are supposed to be impartial. The typical ARB hearing follows a set structure. You arrive at the scheduled time, check in, and wait to be called. When your case is heard, you present your evidence first, usually comparable sales showing your home is worth less than the CAD's appraised value. The CAD appraiser then responds with their justification. ARB panel members may ask questions, then deliberate and issue a decision, often on the spot. The entire process usually takes 15 to 30 minutes. Before reaching the ARB, Texas law requires an informal hearing with a staff appraiser from the CAD. Many protests are resolved at this informal stage. If the informal offer is not satisfactory, the case proceeds to the ARB. Settlements reached at informal hearings are binding, so evaluate any offer carefully before accepting. If you disagree with the ARB's decision, you can appeal to District Court, binding arbitration (for properties under $5 million), or the State Office of Administrative Hearings (SOAH).