Texas Property Tax Consultant Practice Exam

How are Appraisal Review Board (ARB) members compensated?

1. The State Comptroller's Office

2. The taxing units located in the district

3. The appraisal district

4. Each person who files an appeal to the ARB

The correct answer is: The appraisal district

Appraisal Review Board (ARB) members are compensated by the appraisal district. This means that the funding for their payment comes directly from the local appraisal district that employs them. ARB members are appointed to provide oversight and ensure fair and equitable property tax assessments. Their compensation structure is designed to maintain independence and impartiality in their review of property tax appeals. The appraisal district’s role in compensation emphasizes the local governance structure of property tax systems in Texas, allowing for a direct link between the local taxing authority and the review process. This design helps ensure that ARB members are accountable and aligned with the operational structure of the appraisal district itself. The other choices pertain to different entities that do not have direct financial responsibility for the ARB members' compensation, illustrating a clear distinction in funding sources and responsibilities within the Texas property tax framework.