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Protests before the ARB of Montgomery County The right to appear before the Appraisal Review Board (ARB) is the most important remedy available to property owners. ARB members are private citizens appointed for two-year terms. The ARB’s primary duty is to hear and decide disputes between property owners and the Appraisal District. The ARB is also charged with ensuring that the chief appraiser has granted exemptions and special-use appraisals properly. Taxing units and taxpayers may come before the ARB and challenge appraisals, exemptions, and inclusion of property on the rolls, situs, and other matters. Unless the property is located in more than one Appraisal District, the ARB decision in each case it hears applies to every taxing unit in which the property is located. This is consistent with centralizing property appraisals and appeals. The Montgomery County ARB meets throughout the year to carry out its duties. Protest hearings normally begin about June 1 and continue until all protests have been resolved. The ARB is funded by the Montgomery Central Appraisal District and appointed by its Board of Directors, but it is a separate governmental body. No current or ex-employees, and no current or ex-officials of the Appraisal District or the taxing units it serves may sit on the ARB. To qualify for service on the ARB, a person must have lived in the Appraisal District for at least two years prior to taking office. The person’s close relatives can’t work as professional tax agents or tax appraisers within the Appraisal District. Lawmakers intended the ARB to serve as a neutral body to resolve disputes between appraisal districts and property owners. For information about your hearing or for any other questions about your property, call: |
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