Total Number of ARB Members - TexasSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| ARB Members | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Total Number | 1,466 | 1,404 | 1,709 | 1,697 | 1,745 | 1,897 | 1,922 | 1,823 | 1,883 | 1,778 | 1,802 |
| New ARB Members | 385 | 369 | 446 | 381 | 401 | 502 | 544 | 575 | 461 | 436 | 439 |
| Returning ARB Members | 1,081 | 1,035 | 1,263 | 1,316 | 1,344 | 1,395 | 1,378 | 1,248 | 1,422 | 1,342 | 1,363 |
Texas property owners should protest annually since The appraisal district can’t possibly accurately value all the properties in the county. They need your help to correct over-valuation.
Appraisal Review Boards (ARB)
Appraisal review boards (ARB) are the first step in formally disputing Texas property taxes. ARBs are supposed to be neutral arbiters between taxpayers and the appraisal districts. ARBs will hear both sides of a property tax dispute and eventually deliver a ruling for one party or the other. If a taxpayer does not get their desired outcome, then the only alternative is a judicial appeal.
O’Connor is one of the nation’s top property tax consulting firms, and the perfect advocate to have when you approach an ARB to cut your property taxes. For over 50 years, O’Connor has battled to aid Texans in their constitutional right to dispute unfair property taxes.
Texas ARB Members
2023 saw Texas ARBs seat a total of 1,802members, an improvement over 1778 board members in 2023. With just 439 new members, 2024 saw one of the lowest infusions of new blood in the past decade. Just like the Texas appraisal districts, ARBs are understaffed for the volume they are expected to face, despite being a vital and impartial link in the chain to protect taxpayer rights. These boards are always composed of three members, which means that there was a total of 600.66 boards in 2024.
Total Days of ARB Hearings in Texas (Average per ARB) Source: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Days of ARB Hearings | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Days of ARB hearings | 13 | 13 | 13 | 13 | 15 | 15 | 17 | 18 | 20 | 23 | 20 |
Texas property owners should protest annually To avoid a surprise-increase in property taxes. This happens when the notice of value was lost. A large error in a home value is difficult to fix if not corrected through the normal appeal process.
How Many Days did Texas ARBs Hold Hearings?
Texas ARBs are required by law to work until their entire caseload is finished. Texas ARBs met for an average of 20 days in 2024. This number was much higher in bigger counties, where numerous tax protests necessitated more days at work. Harris County alone saw 139 days of ARB hearings, followed by Comal County with 100 days. Some smaller counties would not meet at all. Due to many counties relying heavily on the board, such as Travis and Galveston, there has been a push to expand membership in those areas.
Average ARB CompensationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Per Diem Rate | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Lowest per diem to ARB | $95 | $106 | $134 | $107 | $128 | $129 | $127 | $168 | $168 | $176 | $170 |
| Median per diem to ARB | $102 | $107 | $146 | $112 | $131 | $139 | $142 | $192 | $269 | $268 | $196 |
| Highest per diem to ARB | $116 | $130 | $168 | $133 | $149 | $149 | $157 | $199 | $285 | $295 | $213 |
Texas property owners should protest annually since Texas property taxes are the largest tax payment for many Texans.
ARB Compensation
As with their caseload, the compensation for ARBs across Texas can fluctuate wildly. Harris County paid their members a total of $2.2 million in 2023, followed by Dallas County at $1.1 million. Many small counties only paid a total of $100 for the single day that an ARB met. The average low pay for ARB members in 2024 was $170 per day, while the high average was $213 per day. The median per diem reached $196. After record highs in 2022 and 2023, pay for board members fell sharply in 2024.