Appraisal Review Board Membership
Section Talking Points
- Appraisal Review Board membership requirements
- ARB member restrictions
- Prohibited contracts
- Appraisal Review Board responsibilities
Appraiser Review Board membership requirements
A member of the Appraisal Review Board must be a resident of the county appraisal district and they must have resided in the appraisal district for at least two years. Members of the board hold office for terms of two years beginning January 1st and serve staggered terms.
ARB member restrictions
An individual is not eligible to serve on an Appraisal Review Board if they are related to someone who appraises property for property tax proceedings or represents property owners in proceedings in the same appraisal district. They are also not eligible to serve if they own property on which delinquent taxes have been owed for more than 60 days. See Sec 6.412 of the Texas Property Tax Code for exceptions.
A person is not eligible to serve on the Appraisal Review Board if they are a member of the Board of Directors, an officer, or employee of the appraisal district, an employee of the comptroller, or an officer, or employee of a taxing unit. An additional requirement applies to appraisal districts with a population of 100,000 or less. A person who has served for three consecutive terms on the Appraisal Review Board is not eligible to serve during the following year.
There are additional requirements for county appraisal districts with a population greater than 100,000. A person is not eligible to serve if:
- they have served for any part of three previous terms as a member of the Appraisal Review Board
- they are a former member of the Board of Directors, officer, or employee of the appraisal district.
- they are a member of an appraisal district taxing unit in the past four years.
- they have ever appeared before the Appraisal Review Board for compensation.
Prohibited contracts
An individual is not eligible to serve on the Appraisal Review Board if the individual or their business entity are part of a contract with the county appraisal district or with a taxing unit that participates in the appraisal district. An county appraisal district or taxing unit may not enter into a contract with a member of the Appraisal Review Board.
Appraisal Review Board responsibilities
Go to our Appraisal Review Board section for for a description of ARB responsibilities.
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