Texas Property Tax Consultant Practice Exam

Which of the following is a duty of the ARB?

1. Appraising property values

2. Resolving disputes between taxpayers and the appraisal district

3. Collecting property taxes

4. Issuing property tax exemptions

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

The Appraisal Review Board (ARB) primarily serves the purpose of resolving disputes between taxpayers and appraisal districts regarding property valuations. This is a crucial function as it ensures that taxpayers have an avenue to appeal and challenge appraisals they believe to be incorrect or unfair. The ARB conducts hearings where both taxpayers and appraisal district officials can present their cases, allowing for an objective review of the evidence and determining the appropriate value of the property. In contrast, the tasks of appraising property values, collecting property taxes, and issuing property tax exemptions fall outside the specific duties of the ARB. Appraising property values is the responsibility of appraisers within the appraisal district, while the collection of property taxes is managed by the local tax collector. Additionally, the issuance of property tax exemptions typically happens at the appraisal district level, wherein they process applications and determine eligibility based on the established criteria. Therefore, the ARB's specific role is essential for maintaining fairness in how property valuations are handled between the taxpayer and the appraisal district.