How are members of the ARB compensated?

Members of the Appraisal Review Board (ARB) are compensated by the appraisal district. This structure ensures that the ARB operates independently within the framework set by local governing authorities, maintaining a separation between the appraisal process and the oversight provided by the ARB. The appraisal district, which is a local entity responsible for property assessments and valuations, funds the ARB members' compensation, enabling them to carry out their responsibilities in reviewing appeals and ensuring that the appraisal process is fair and transparent for property owners.

This model reflects the localized governance typical in property tax administration, allowing for accountability and responsiveness to the community's needs. In this context, the other options, such as compensation by county government, the state tax office, or taxpayer contributions, do not align with how the ARB is structured and funded, underscoring the specific relationship and accountability to the appraisal district.