The Appraisal Review Board (ARB) is a group of impartial citizens that serve as the judicial part of the protest system. They are a separate and independent body from the Williamson Central Appraisal District. Members are appointed by the Local Administrative District County Judge to preside over the formal hearings during the appeals process. They serve 2 year terms beginning January 1st. The ARB has no role in the day to day operations of the Appraisal District
The ARB hears and resolves disputes over appraisal matters based on
evidence provided by both the taxpayer and the Appraisal District. Except where it is deciding a taxpayer protest, the ARB has no authority
to change a value or change the appraisal records directly.