Welcome to the Denton ARB Website

Appraisal Review Board Seeks Applicants

 

The Denton County Appraisal Review Board (ARB) is seeking applications from residents that have lived in Denton County for the past two years and would like the opportunity to resolve disputes with property appraisals in Denton County.  This is seasonal contract labor with training.  Persons selected will start January of each year. 

 

Applications are available online and can be turned in as described on the application or to the Taxpayer Liaison Officer at Denton Central Appraisal District. 

 

ARB members typically sit in panels of three to listen to property owner protests of the market values, exemption denials and other appraisal district related matters set by Denton Central Appraisal District.  You'll be presented with testimony and evidence by both the taxpayer and the appraisal district and will weigh that evidence to determine the fair market value of the property.  Your final decision will be based upon the facts offered to you while adhering to the Texas Property Tax Code and the laws of this state.

 

Review board service is generally a full-time commitment during the summer months and requires members to be available for service up to five days a week from May through July.

 

 

The most important qualification for any ARB member is an attitude of fairness and willingness to devote sufficient time to the responsibilities. 

Appraisal Review Board Responsibilities

An Appraisal Review Board is a group of private citizens authorized to resolve disputes between taxpayers and the Appraisal District. ARB members are appointed by the Local Administrative District Judge for two-year terms. Although the Appraisal Review Board is funded by the Appraisal District, it is a separate authoritative body. No employees or officers of the Appraisal District or the taxing units it serves may sit on the ARB. To qualify for service on the ARB, an individual must be a resident of the District for at least two years prior to taking office. Any person who is a former member of the governing body or officer or employee of a taxing unit, or is a former director, officer, or employee of the Appraisal District is ineligible to serve. Also the person’s close relatives cannot work as professional tax agents or tax appraisers within the Appraisal District. ARB members also must comply with special conflict of interest laws.

Appraisal Review Board Duties

The ARB determines taxpayer protests and taxing unit challenges. The ARB also determines if the Chief Appraiser has granted or denied exemptions and agricultural appraisals properly. The ARB’s decisions are binding only for the year in question. The ARB meets throughout the year on a monthly basis to carry out supplemental duties. ARB meetings are open to the public. The ARB establishes its own Procedures and Rules that govern its operations. For cost savings purposes, the ARB meets at the Appraisal District office.

Appraisal Review Board Qualifications

To serve on the ARB, you must have lived in Denton County for at least two years before taking office. You do not need any special qualifications. The Comptroller’s office will provide a course for training ARB members. All ARB members must complete the course to participate in ARB hearings.

Appraisal Review Board History

Independence of the ARB

When it enacted the Tax Code, the Texas Legislature created appraisal districts and ARB’s as separate entities. Texas courts have recognized this legislative separation-directly acknowledging that the appraisal district and the ARB are “separate and distinct bodies.” Although ARB members must use staff of the appraisal office for clerical assistance, the ARB maintains an independence from the appraisal district staff, including board of directors and the chief appraiser.

ARBs are appointed to act independently of the appraisal district and to make fair and impartial determinations.