|C Ross Conner|
|B Larry Parr|
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.
Waller County Appraisal Review Board
An ARB is a group of Waller County citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB hears taxpayer protests. The ARB also hears issues that a taxing unit may challenge about the appraisal district’s actions.
The appraisal district board of directors determines the number of ARB members to serve on the ARB, with a statutory minimum of three members.
Members of the Waller Appraisal Review Board sit in a panel of four and listen to property owners protest the market value of their property set by the Waller County Appraisal District.
- Be available to work full days, Monday through Friday and 1 Saturday during the protest season May through July, and for a mandatory training
- Have been a Waller County resident for the last two years
The Local Administrative District Judge appoints ARB members for two-year terms. ARB members are not employees of the appraisal district and are not eligible for employee benefits by their review board service. Compensation for ARB members are a minimum per diem of $160 per day.
The Local Administrative District Judge will review all applications received. If selected as a candidate to serve.
Below is an application for the ARB. You may email the completed application to:
firstname.lastname@example.org , drop it off at the Waller CAD at 900 13th St in Hempstead or Fax it to Waller CAD at (979)921-0377. You can call (979)921-0060 ext 402 if you have any questions.
If you feel like you would like to serve the community and sit on the Waller County Appraisal Review Board please complete and submit the application below: