The ARB’s Role in the Property Tax System

The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits.

First, the ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal office or in appraising property.

Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.

District Judge Bryan Russ, Jr., judge for the state district courts in Falls County, is accepting applications from Falls County citizens interested in serving on the Falls County Appraisal Review Board (ARB) for 2022/2023. Judge Russ will appoint members to two year term.  Click on the following links for more information and to print a copy of the appointment application. 

District Judge ARB Appointment Letter

Application for Appointment to the Falls County Appraisal Review Board