Members of your Texas appraisal review board (ARB) have a lot of sway as it relates to commercial property values/assessments. The board takes in both sides of the tax protest argument. They’re the literal face of the formal hearing process. They’re the jury that decides whether a commercial property owner’s argument and evidence justify a lower value/assessment. In other words, they’re pretty important people. But who exactly are they? Read on to learn more about the members of your Texas appraisal review board — their qualifications, how they’re chosen and other points of interest you should know.

How Are Appraisal Review Board Members Chosen?

In the past, all Texas appraisal review board members were appointed by the district judge overseeing a given county, or by individuals/agencies chosen by the judge for the work. Certain areas, especially those in less populated rural districts, could opt for consolidated ARBs. In these instances, where one board carried out work for multiple counties, board members were appointed jointly by the affected areas’ district judges.

Although the appointment process remains largely the same today for smaller districts, changes to the state’s tax codes in 2023 impacted appointments for Texas’ larger counties. Today, counties with more than 75,000 residents hold elections for three of their ARB’s nine positions. As the Texas Tribune explains, larger districts’ ARBs are now comprised of the county assessor-collector, five appointed members and three members elected to their positions. Elected members serve four-year terms.

These updated ARB practices impact 50 of Texas’ 254 counties, and there are alternative plans in place, should a county find itself in a situation where no one files to fill an ARB position. In such cases, the board’s other members are granted the opportunity to appoint people to fill those available seats.

What Qualifications Must Texas Appraisal Review Board Members Meet?

You might be surprised to learn that, besides needing to have lived in their respective district for at least two years prior to joining the board, there are no special qualifications ARB candidates must meet. There are, however, circumstances that could make them ineligible. A person cannot serve on a Texas appraisal review board if he or she:

• Is related (by blood or marriage) to someone who:
  • Appraises properties for property tax purposes
  • Is a tax agent who receives pay to represent property owners at appraisal district proceedings
  • Is either an ARB member or appraisal district board member
• Is a member, employee or officer of an appraisal district board, a Texas Comptroller employee or an employee, officer or member of a taxing unit’s governing body
• Owes delinquent property taxes more than 60 days after that delinquency became known (unless an abatement, deferment or installment plan agreement has been reached)
• Has a contract with (or special interest in a business that has a contract with) the appraisal district or another a taxing unit the district serves

Special requirements come into play for counties with more than 120,000 residents. In such regions, a person cannot serve on a Texas appraisal review board if he or she:

• Formerly served as an employee, officer or member of the appraisal district board
• Served as an officer or member of a taxing unit’s governing body
• Went before the appraisal review board regarding compensation in the two years prior
• Served three previous terms as an auxiliary or full ARB board member (including partial terms)

Certain stipulations come into play regarding eligibility, specifically related to which relationships disqualify a person from serving and timelines surrounding previous experience. For full details, visit the Texas Comptroller’s Appraisal Review Board (ARB) Training page and download the Appraisal Review Board Manual.

Other Things You Should Know About Your Texas Appraisal Review Board Members

The decision to join a board is a commitment that isn’t to be taken lightly. Here are some interesting facts about ARB members.

• ARB members aren’t allowed to hold public office. This is due to the fact that they are paid per diem and the Texas constitution states a person can’t maintain more than one paid public office position at a time.
• They work hours outside the “normal”. Boards are required to allow for protests outside of regular 9 – 5 hours, either making appointments available on Saturdays or after 5 p.m. during the week. (Although it should be noted that protests cannot start after 7 p.m. on a weekday.)

Your Texas appraisal review board members might seem intimidating, especially considering the impact they have on the amount commercial property owners like you pay. But having an understanding of who is (and isn’t) qualified to serve — and what some of that service looks like — can take some of the edge off the protest process.  

If you have questions about any of the above, or if you’re interested in learning how Lane’s property tax experts can help you enter into the protest process better prepared, please reach out. Our team looks forward to working with you!