Appraisal Review Board
What is the Appraisal Review Board?
The Smith County Appraisal Review Board (ARB) is responsible by statute for the review of appraisal records and the hearing and determination of taxpayer protests and taxing entity challenges. The ARB is made up of an independent board of citizens and has the power to make the necessary changes to solve problems.
Members of the Appraisal Review Board are appointed by the local administrative district judge for two year, staggered terms. No individual may be appointed for more than three consecutive terms. The ARB is comprised of 7 regular board members and up to 15 auxiliary board members. All members are appointed in the same manner, for the same staggered two year term and are subject to the same eligibility requirements.
Auxiliary board members may hear taxpayer protests before the ARB and serve on hearing panels. Auxiliary board members are considered regular board members for all purposes related to the conduct of their hearings. They may not vote on any ARB final determination, may not be counted toward a quorum and may not serve as chairman or secretary of the ARB.
The majority of protest hearings occur during the months of June and July. Hearings are conducted by panels of three members with periodic meetings of a quorum of the board. Typically, members will be needed to serve on a panel for three or four half-days per week during June and July. At other times of the year, Board meetings are scheduled as needed, approximately once a month.
Appraisal Review Board members receive compensation as provided by the annual Appraisal District budget. Currently this compensation is $100 per half day of service.
Annual training is required for both new and returning ARB members. These workshops are sponsored by the State Comptroller’s Property Tax Assistance Division and are held each year in the spring.
Individuals with an interest in serving on the Appraisal Review Board may contact Kristi Spatz, Taxpayer Liaison Officer, by phone at (903) 510-8600, email
or by clicking the link above, for an ARB Candidate Application. Terms typically begin January 1 and applications should be submitted 2 to 3 months prior to that date.