ARB Board Members
|2023 GCARB Members|
|Eddie Miller – Chairman|
The ARB’s Role in the Property Tax System
Each appraisal district in the State of Texas has an Appraisal Review Board (ARB) comprised of a group of citizens which are appointed by the local administrative judge. The ARB is the first line of the judicial part of the property tax system and they make determinations on taxpayer protests and taxing unit challenges. The ARB is a separate body from the appraisal district and serves a different function. The ARB hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits.
The ARB only has authority over matters submitted to it. The ARB has no role in the day-to-day operations of the appraisal office or in appraising property. ARB meetings are subject to the Open Meetings Act and therefore an agenda must be posted 72 hours prior to meeting.
Except when deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.
Appraisal Review Board members must attend annual education (1 or 2 days) provided by the Texas Comptroller. They must also complete Texas Open Meetings training.
The review board in Gillespie County has been meeting about 25 to 30 days a year in recent years. A majority of the meeting dates for the ARB occur from mid-June through July. During the busiest months the ARB meets three or four days a week from 9 am to 5 pm.
Gillespie County ARB members are compensated for their service to the community. The members are compensated up to $100 per day.
Candidates should have an attitude of fairness and willingness to devote sufficient time to the responsibilities. In addition, Texas law contains specific provisions on eligibility. Candidates for the Gillespie County ARB must be current residents of Gillespie County and must have resided in the county for at least two years. Additionally, persons who fall into any of the following categories are ineligible:
1. Individuals who are currently employed by the State Comptroller of Public Accounts; or who are a member of the governing body, an officer, or a full or part-time employee of the county, city, school district, or any other entity supported by local property taxes.
2. Persons who own an interest in property on which delinquent taxes are due, regardless of where in Texas that property may be located, unless the tax is deferred or being paid under an installment agreement.
3. Anyone who personally, or whose spouse personally, has a contract with a local government or an appraisal district. The same restriction applies if the person, or his or her spouse, owns a 10% or greater interest in a business which contracts with a local government or taxing unit.
4. Persons who at any time have appeared before the ARB for compensation as a tax consultant, accountant, appraiser, or representative of a property owner.
5. Persons presently under indictment or have previously been convicted of a felony or a misdemeanor involving moral turpitude.
Please submit the application by December 16, 2022 for consideration for the 2023 ARB term. Members of the Gillespie County Appraisal Review Board (GCARB) are selected by the local administrative judge through an application process. Applications are submitted to the Gillespie CAD office and forwarded to the judge.