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The Appraisal Review Board (ARB) is an independent, impartial group of citizens authorized to resolve disputes between taxpayers and the appraisal district. ARB members are appointed by the Travis County Local Administrative District Judge. The ARB is a separate entity from the appraisal office and serves a different function.  Members must be residents of the appraisal district for at least two years to serve. Current officers and employees of the appraisal district, taxing units and the Texas Comptroller’s office may not serve.  ARB members also must comply with special state laws on conflict of interest and must complete a training course and receive a certificate of course completion from the Comptroller.

The ARB 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 ARB must be sensitive to its legal and practical limits while adhering to Texas property tax codes. The ARB only has authority over protests submitted to it and has no role in the day-to-day operations of the appraisal office or in appraising property. It cannot instruct the appraisal staff about how to perform appraisals. Only in resolving taxpayer protests can the ARB make changes or set a value on its own, and such a change only affects the property in question.

The ARB is the first level of review in the property tax system. It is a quasi-judicial entity with responsibility to review appraisals that have been protested by property owners. An appearance before the ARB is often the first time a taxpayer faces a decision-making body of government. The ARB is encouraged to make the experience a positive one by its demeanor and willingness to listen. All ARB members should demonstrate fairness and courtesy in conducting hearings and consider the evidence presented by all parties to the protests.

 

 

Appraisal Review Board Appointment Information Deadline to Apply November 30, 2015

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Qualifications Requirements and Information

 

 

 

Helpful Information

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Protest Form

Protest Affidavit

Property Taxpayer Remedies

Property Taxpayer Remedies Spanish

ARB Formal Hearing Procedures

Protest Information Sheet

Comptrollers video - How to present your case at an ARB (homeowner)

Comptrollers video - How to present your case at an ARB (small business)

Texas Property Tax Code

 

 

Frequently Asked Questions

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Appraisal Review Board (ARB)


1. What is the Appraisal Review Board (ARB)?

 

The ARB members are citizens appointed by the Local Administrative

Judge for the purpose of resolving property disputes between owners

and the Appraisal District. The ARB is a separate and independent body

from the Appraisal District. Members are trained in the Texas Property

Tax Code (TPTC) and conduct Formal Hearings of property protests in

three member panels.


2. What are the duties of the ARB?


Specific duties of the ARB are defined under the TPTC and include:
1. Settling  protests initiated by property owners;

2. Determining challenges of appraisal values initiated by taxing units;

3. Approving the Annual Appraisal Roll after hearing substantially all

protests filed for the current tax year;

4. Acting on motions and determining property owner “late” protest

to correct prior year Appraisal Rolls’

5. Correcting clerical errors in the Appraisal Roll.


Protesting Your Value


1. How do I protest?


Protests can be filed in written format on the Appraisal District form

found on the back of the Notice of Value or on the Travis Central Appraisal

District website. However, no form is required only the submission of the

owner’s name, identification of the property being protested and the

reason for filing the protest.

 

a. The owner or authorized person(s) must submit the protest.

b. The property may be identified by address or account number.

c. More common reasons for protest include, but are not limited to, market

value and not equal and uniform with others and the reason for protest

must be stated.

 

The ability to file an on-line or E-file protest is being expanded and improved

each year.  Those property owners issued a PIN number on their Notice of

Value will be able to submit an on-line protest if desired.


2. What is the deadline to file a protest?

 

Protests must be filed by May 31st, or no later than 30 days after the Appraisal

District delivers a Notice of Appraised Value to you.  The latter of the two

before mentioned dates will be the deadline for any given tax year.

 

Should the protest deadline fall on a weekend or holiday, the protest deadline

is the first business day after that date.

 

The protest filing deadline for current tax year of 2016 is May 31, 2016.


3. Where do I file my protest?

 

If you mail your protest, please mail it to the address listed on your Notice of

Appraised Value or mail it to P.O. Box 149012 Austin, TX 78714-9012. Your protest

must be postmarked on or before the filing deadline.

 

If you personally deliver your protest filing to the Appraisal District office,

it must be in the office before close of business on the deadline date.

Office doors are locked at 4:45p.m.

 

4. What happens once my protest is filed?

 

A Formal Hearing will be schedule before the ARB. You will be sent a notice

at least a 15 days prior with the date, time and location of your hearing.

Included along with your notice will be a copy of the State Comptroller’s

publication, Property Taxpayer’s Remedies, the ARB Hearing Procedures

and a statement that you have the right to inspect the information that

the Appraisal District plans to introduce as evidence in establishing your

property value. This information must be requested and there may be a small

charge for reproducing the information.

 

5. If I forgot to file a protest, can I still have my value lowered?

 

Forgetting to file a protest or not knowing the protest deadline is not considered

a “good cause” reason to grant you a “late” protest hearing. If you believe there

are “good cause” reasons as to why you could not file a timely protest, then you

should write the ARB and state those facts. The ARB Chair will make a determination

regarding your request and respond in writing.


Informal Review with Appraisal District Staff


1. Do I have to go to an ARB Hearing to settle my issue(s)?


No, taxpayers are encouraged to attempt to resolve their issues with an appraiser

prior to the scheduled Formal ARB Hearing. You should be prepared to present

to the appraiser documented evidence to support your point of view regarding

the value of your property. You will likely be scheduled for an Informal Review

and may talk to an appraiser on your scheduled informal date. If an Appraiser is

unable to resolve your issue(s), then the next step would be to attend the

scheduled Formal ARB Hearing. If you and the appraiser are able to resolve your

issue(s), there will be no need to attend the Formal ARB Hearing.


Formal Hearing Before the ARB


1. What is a formal hearing before the ARB?


A Formal Hearing is conducted very much like a court hearing although less formal.

The ARB sets its own procedures under the guidelines of the State Comptroller’s

Office. ARB hearing panels are generally comprised of three members. Typically,

after the formal introduction of all parties and the property involved, the ARB

will hear evidence presented by the property owner and the Appraisal District

appraiser. Following the presentation of evidence, the panel will make a decision

relating to your protest.

 

The hearing will last fifteen to twenty minutes or less and the ARB decision

regarding your protest will be announced.  Following the full ARB’s approval of

the panel’s decision, a written Notice of Final Order is sent to the property

owner via certified mail. This decision may be changed only through appeal in

binding arbitration or District Court.


2. Do I need to appear in person?


No.


Authorization for Someone to Appear on Your Behalf

 

You must provide written authorization, signed by you, the property owner,

naming the person to represent you. This authorization should include identification

of the property. The person you select should be able to discuss the property

from personal knowledge. This form should be filed in advance of the hearing,

but may be brought to the hearing for cases of unforeseen need.

 

If the representative is someone other than a family member or friend, e.g. real

estate agent or tax agent, you must make that assignment for authorized

representation by submitting the Appointment of Agent form to the Appraisal

District. This form is available from the District office or via their website.

To authorize someone who is paid to represent you, the Appointment of

Agent form must be completed.

 

Filing an Affidavit in Lieu of Appearing

 

The affidavit, Letter of Consideration (LOC), is a written statement with

supporting evidence which must be received by the ARB before the scheduled

hearing date. The affidavit must state that you swear or affirm that the

information it contains is true and must be notarized. The property owner’s

name, address, account number, property description and the date and time

of the hearing must be included in the affidavit.

 

Delivering the affidavit to the Appraisal District office to be time stamped is

best or mailing the documents Return Receipt Requested is another option.

Remember it must be received prior to the hearing date and time.


3. What form of documentation will the ARB accept for the hearing?


By law, a copy of all evidence presented during a hearing must be retained

for public record. Therefore, the ARB will not accept evidence presented

on DVD, CD-ROM, memory cards, PCs, PDAs, video recorders, projectors,
digital cameras or cell phones.

 

Bring five sets of evidence, one for the appraiser, three for the panel members

and one for yourself. Black out any personal or confidential information

that may lead to identity theft.


4. Can I reschedule my ARB hearing?


An ARB hearing, not being represented by a tax consultant, may be rescheduled

without cause one time. The ARB may reschedule your hearing again for

“good cause” depending upon the time period requested and reason. Reasons

of “good cause” are not defined in the TPTC and may include:

 

Active Military Duty
Hospitalization or Under Dr.’s Care
Death of a Family Member
Judicial or Legislative Service
Failure to Receive Administrative Due Process

 

Family vacations, business conflicts, needing more time to prepare for your

hearing are not “good cause” reasons to reschedule. Alternatives to rescheduling

a hearing would include attempting to resolve your issue(s) with an appraiser

through an informal review, authorizing someone to appear in your place or

submitting an affidavit, LOC, with evidence to be used in determining your

protest at the hearing.

 

When approved for a second reschedule by the ARB Chair, you will be asked to

submit an affidavit (LOC) before being rescheduled. Should you be unable to

attend your rescheduled hearing your protest will be heard and determined

based upon the evidence submitted. The affidavit will only be used should

the property owner not be present at the rescheduled hearing.


 

5. How do I prepare for a Protest hearing?


You will receive a copy of the Texas Comptroller’s Property Taxpayer Remedies

pamphlet with your notice of protest hearing letter. This pamphlet offers

advice on how to prepare for a Formal ARB Hearing. In addition you will receive

a copy of the ARB Formal Hearing Procedures which will explain the procedures

to be used in a hearing.

 

If you have recently purchased your home and the appraised value set by the

Appraisal District is greater than the purchase price, submit copies of the signed

Settlement Statement as your evidence of value.

 

If your protest is based upon the condition of your home and you believe it affects

the value make sure to have photos, any engineering reports or written estimates

to repair the deficiencies. These estimates should be dated near the valuation

date of January 1st.

 

The Appraisal District website has resources that will help you prepare for your

hearing. In addition you may visit the Appraisal District office to inspect and obtain

copies of the data, schedules, formulas and any other information the Chief Appraiser

plans to introduce at your hearing or other information as it relates to your property.

If you request copies of the information the cost may not exceed $15 per residential

property or $25 per commercial property.

 

Be on time and prepared for your hearing.
Stick to the facts in your presentation of evidence.
Provide facts, not emotional arguments.
Keep it simple and well organized.
Stress the key facts and figures.
Be prepared to state the value you are seeking.

 

6.  Question:  I want to bring in sales as part of my evidence, which sales and what

timeframe should I research?

 

TCAD is looking for the best evidence of value so sales closer to the appraisal date

(within 6 months) are best.  Sales should be similar to your home with respect to

location, age, condition, quality, and size.  Sales should be adjusted (like a fee

appraiser adjusts) based on the application of generally accepted appraisal methods

and techniques.  The TCAD appraiser or the ARB will consider your sales evidence

and appraiser may even adjust one or more sales via a TCAD sales adjustment formula.

TCAD reserves the right to decline the use of sales which are not comparable to

your property.  Please have the TCAD PID number attached to each sale you wish

the appraiser to consider.

 

These FAQ’s should not be considered a substitute for legal advice. Consult an attorney if you have additional questions.

 

 

 
  Holidays

Our office will be closed in observance of

Jan 1 .......... New Years Day

Jan 18..... M.L.K. Jr. Birthday

Feb 15......... President's Day

May 30........... Memorial Day

Jul 4.........Independence Day

Sept 5................ Labor Day

Nov 11........... Veteran's Day

Nov 24 & 25...... Thanksgiving

Dec 23 & 26.......... Christmas

Jan 1, 2017.... New Years Day

  General Information

Chief Appraiser:

Marya Crigler

 

Taxpayer Liaison:

Martin Wilbanks

 

Address:
8314 Cross Park Drive
Austin, Texas 78754
Directions

 

Business Hours:
Monday - Friday
7:45 am - 4:45 pm

 

Phone: (512) 834-9317

TDD: (512) 836-3328


Fax:

Administration

(512) 835-5371

 

Appraisal Support

(512) 834-2582

 

ARB

(512) 692-0157

 

Business Personal Property (512)834-1565

 

Commercial

(512) 873-1575

 

Customer Service

(512) 834-8651

 

GIS/ IT

(512) 834-8732

 

Residential / Land

(512) 873-1529

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