How many members does an appraisal review board consist of at a minimum?

An appraisal review board must consist of at least three members. This requirement ensures that the board has enough representation to provide a fair and balanced evaluation of property tax disputes. Having a minimum of three members allows for diverse perspectives and deliberations, which can lead to more equitable decisions regarding property valuations and exemptions.

This structure is designed to promote transparency and fairness in the property tax system, ensuring that no single individual has undue influence over the decisions made by the board. Additionally, a three-member minimum aligns with the need for a democratic process in reviewing and addressing appeals from property owners.