ARB New Member Application

The Role of the Appraisal Review Board Members

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 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.

NOTICE OF OPPORTUNITY TO SERVE

HENDERSON COUNTY APPRAISAL REVIEW BOARD

The Board of Directors of the Henderson County Appraisal District (HCAD) is accepting applications from qualified Henderson County residents interested in serving on the 2027 Appraisal Review Board (ARB).

The Appraisal Review Board is an independent citizen board established under the Texas Property Tax Code. The ARB serves as the judicial component of the local property tax system and is responsible for hearing and resolving disputes between property owners and the appraisal district concerning property valuation, exemptions, ownership, and other appraisal matters. The ARB is separate from the appraisal district and does not participate in the appraisal of property or the day-to-day operations of the district.

If appointed, individuals may serve as regular or auxiliary ARB members and will be required to complete all training mandated by the Texas Comptroller of Public Accounts before participating in hearings.

ARB members are not employees of the Henderson County Appraisal District and are not eligible for employee benefits by virtue of their service on the ARB.

Eligibility and Qualifications

Applicants must meet all eligibility requirements established by the Texas Property Tax Code. General qualifications and restrictions include the following:

1. Must be at least eighteen (18) years of age.
2. Must be a resident of Henderson County and satisfy applicable residency requirements established by Texas law.
3. Cannot be a current employee, officer, or member of the Board of Directors of an appraisal district.
4. Cannot be a current member of the governing body, officer, or employee of a taxing unit in Texas, including counties, school districts, cities, community college districts, special districts, or any other taxing entity that imposes property taxes. This restriction applies regardless of whether the position is full-time or part-time
5. Cannot be a former employee or member of the governing body of a taxing unit served by the appraisal district if such service ended within the period prohibited by state law.
6. Cannot be a current employee of the Texas Comptroller of Public Accounts.
7. Cannot have appeared before an appraisal review board for compensation as a property tax representative.
8. Neither the applicant nor the applicant’s spouse may be a party to a contract with the appraisal district, or a taxing unit served by the appraisal district if such relationship would create a statutory conflict of interest.
9. No business entity in which the applicant or the applicant’s spouse has a substantial interest may have disqualifying contractual relationships with the appraisal district or taxing units served by the appraisal district. A substantial interest generally includes ownership of ten percent (10%) or more of voting stock or shares, or serving as a partner or officer of the business entity.
10. Applicants may be ineligible if they owe delinquent property taxes to a taxing unit in Texas beyond the period permitted by law, unless the taxes are being paid under an authorized installment agreement or are otherwise deferred or abated as authorized by the Texas Property Tax Code.
11. Restrictions apply to individuals related to certain property tax consultants, appraisal professionals, or appraisal district board members as defined by the Texas Property Tax Code.
12. Applicants must be of good moral character.
13. Desired Qualifications

The Henderson County Appraisal District encourages applications from individuals who:

• Demonstrate fairness, impartiality, and sound judgment.
• Can objectively evaluate evidence and testimony.
• Are willing to devote the time necessary to attend hearings and training sessions.
• Possess strong communication and decision-making skills.
• Have an interest in public service and ensuring equitable treatment of taxpayers.

How to Apply

Applications are available on our website at www.henderson-cad.org/ or you can pick one up at our office located at 1751 Enterprise St. Athens, TX 75751.

Completed applications MUST be submitted to the Henderson County Appraisal District

Mailing Address:

Henderson County Appraisal District
P.O. Box 430
Athens, Texas 75751

Physical Address:

Henderson County Appraisal District
1751 Enterprise Street
Athens, Texas 75751