Texas Property Tax Consultant Practice Exam

What action must the ARB take after hearing evidence from both parties?

1. Notify the taxing unit of its decision

2. Notify the taxpayer electronically of their decision

3. Notify the chief appraiser of their decision

4. Notify the taxpayer of their decision by written order

The correct answer is: Notify the taxpayer of their decision by written order

After hearing evidence from both the taxpayer and the appraisal district, the Appraisal Review Board (ARB) is required to officially notify the taxpayer of their decision in writing. This written order is critical as it formalizes the ARB's findings and provides a clear record of the outcome of the hearing. This notification process ensures transparency and allows the taxpayer to understand the basis of the decision made regarding their property tax disagreement. A written order also serves as documentation in case the taxpayer wishes to appeal the ARB's decision, ensuring they have all necessary information regarding the outcome to proceed with any further legal action if they choose. While communication to other parties like the taxing unit or chief appraiser may occur later in the process, it is the notification of the taxpayer specifically by written order that fulfills the immediate requirement after the hearing.