Appraisal Review Board
|Robert “Bob” Paulsen||Chair|
If interested in serving as a member please complete the following application and submit to the District.
The Appraisal Review Board’s Role in the Property Tax System
The Appraisal Review Board (ARB) is appointed by the appraisal district’s Board of Directors. There is an application process prior to the appointment. The board members must be a resident of the district and must have resided in the district for at least two years. The members of the board hold office for terms of two years beginning January 1, and may serve three consecutive terms.
The Appraisal Review Board presides over the formal hearings during the appeals process, determining the market value of the property in question based on information presented to them by the property owner (or the owner’s agent) and the appraisal district representative.
“The Appraisal Review Board (ARB) is a group of impartial citizens that serve as the judicial part of the protest system. The Appraisal Review Board is a separate and independent body from the Milam Appraisal District and serves a different function. The Appraisal Review Board hears and resolves disputes over appraisal matters based on evidence provided by both the taxpayer and the appraisal district. While this is a broad and important responsibility , the Appraisal Review Board must be sensitive to its legal and practical limits while adhering to Texas property tax codes. The Appraisal Review Board has authority over matters submitted to it and has no role in the day to day operations of the appraisal office or in appraising property. Except where it is deciding a taxpayer protest, the Appraisal Review Board has no authority to change a value or change the appraisal records directly.”
For additional information about presenting your case please see the following:
How to File a Protest
|1.||A notice of protest may take any form, but must be in writing and show at least the following three elements: the property owner’s identification, the property that is the subject of the protest and an indication of the owner’s dissatisfaction with some determination by the appraisal district. A form prescribed by the Comptroller is available upon request.|
|2.||The typical deadline for filing a notice of protest is midnight, May 15, or within 30 days after a notice of appraised value was mailed to you; whichever is later. The deadline is postponed to the next business day if it falls on a weekend or legal, state or national holiday.|
|3.||A property owner who misses the original deadline for good cause may still file a protest. The deadline in this case is the day before the appraisal review board approves the appraisal records. In such a case, the appraisal review board first decides whether the property owner has good cause for missing the deadline. If good cause is determined the property owner’s protest is heard by the appraisal review board. If good cause is not determined no other action is taken.|
|4.||For loss of an exemption and/or loss of agricultural appraisal the deadline is not later than the 30th day after the notice of change was delivered to you.|
|5.||Protest received after the appraisal review board approves the appraisal records for the year will go before the appraisal review board to be considered invalid. In some cases a motion to correct can be filed as long as it is filed before taxes become delinquent.|
|6.||If you believe the appraisal district or appraisal review board should have sent you a notice and did not, you may file a protest until the day before taxes become delinquent or no later than the 125th day after the date you claim you received a tax bill from one or more of the taxing units that tax your property. The appraisal review board decides whether it will hear your case based on evidence.|
|7.||For more information on filing a protest you may contact your appraisal district or visit the Comptroller’s publication, Property Tax Basics, available on the Comptroller’s website.|