Organization
Staff Members
Board of Directors
Appraisal Review Board

Taylor ARB Board Members
Dale Cartee
Harold Elledge
Royce Manning
James Houston
Tony Conder
Carl Dean Taggart

The ARB's Role in the Property Tax System

The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body
from the appraisal office and serves a different function. It 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. First, 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.

Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority
to change a value or correct the appraisal records directly. In a challenge, it must order the chief
appraiser to reappraise or correct the records related to the challenge. 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.