Texas Property Tax Consultant Practice Exam

What is the primary role of the Appraisal Review Board (ARB)?

1. Local government officials

2. Resolve disputes between the appraisal district and taxpayers

3. Citizens appointed by the county tax assessor

4. Appraisal district employees

The correct answer is: Resolve disputes between the appraisal district and taxpayers

The primary role of the Appraisal Review Board (ARB) is to serve as an independent body that resolves disputes between the appraisal district and taxpayers. This board plays a crucial part in the property tax assessment process by ensuring that property owners have a venue to challenge their property assessments. When a property owner believes their property has been assessed too high, or they believe the appraised value does not reflect the market value, they can appeal to the ARB. The board reviews the evidence presented by both the appraisal district and the taxpayer, providing an impartial decision aimed at achieving a fair and equitable resolution. The other choices do not accurately describe the specific responsibilities of the ARB. For instance, local government officials and appraisal district employees are involved in different aspects of the property tax system but do not fulfill the role of the ARB in dispute resolution. Similarly, while citizens may indeed participate in the ARB, it is important to understand that their primary function centers on appeals and assessments, rather than merely being appointed by the county tax assessor.