Texas Property Tax Consultant Practice Exam

Who is entitled to appeal an ARB order determining a protest?

1. If approved by each taxing unit with jurisdiction

2. If written notice is sent to the taxpayer prior to the appeal

3. Only through litigation

4. Upon written approval of the appraisal district board

The correct answer is: If approved by each taxing unit with jurisdiction

The correct response indicates that an appeal of an ARB (Appraisal Review Board) order can occur if it is approved by each taxing unit with jurisdiction. This is essential because the taxing units represent the local government authorities that have a vested interest in the property taxes levied within their jurisdictions. When a property owner is unhappy with the ARB's decision regarding their property taxes, the ability to appeal effectively requires the consensus of those entities that would be impacted by the changes in valuation or tax assessments. This ensures that all relevant stakeholders are in agreement before an appeal can move forward, as different taxing entities may have different priorities or considerations regarding property tax revenue. Therefore, the overarching principle is to maintain a framework where local entities have a say in the appeals process that can affect their revenue. The other choices do not align with the established process for appealing ARB determinations, thus highlighting the importance of the approval from taxing units as the correct basis for initiating an appeal.