Appraisal Review Boards

Appraisal Review Boards (ARBs) are panels of local citizens and professionals who review property tax assessments set by assessors. Their role is to ensure that property values used for tax purposes are accurate and fair. If property owners believe their assessed value is too high, they can appeal to the ARB. The board reviews evidence and makes a binding decision, which can adjust the valuation to reflect the property's true market value. This process helps maintain a fair property tax system by providing a structured, impartial review of assessment disagreements.