Under what condition can the chief appraiser appeal an ARB order?

The chief appraiser can appeal an Appraisal Review Board (ARB) order if approved by each taxing unit with jurisdiction. This requirement is rooted in the structure of property tax administration in Texas, where each taxing unit (such as school districts or municipalities) has a vested interest in the property tax assessments in their area. The appeal process ensures that the concerns of all taxing authorities are considered and that their collective approval is necessary to maintain fairness in tax assessments.

The approval of each taxing unit acknowledges the collaborative approach necessary in property tax matters, as decisions made by the ARB can have significant financial implications for these entities. This requirement promotes a system where all stakeholders have a say in the appeal process, rather than allowing a single entity to unilaterally challenge ARB decisions without broader consensus.