What is the key function of the Appraisal Review Board?

The Appraisal Review Board (ARB) plays a crucial role in the property tax process by hearing protests from property owners regarding appraised values. When property owners believe that their property has been inaccurately appraised, they can file a protest with the ARB. The board is responsible for examining these protests and making determinations about the correctness of the appraised values based on evidence and hearings.

This role is essential for maintaining fairness and transparency in the property tax system, as it provides property owners an avenue to challenge and potentially rectify any discrepancies they perceive in their property assessments. The ARB's decisions can significantly impact the tax burdens of property owners.

The other options represent different functions that are not within the purview of the ARB. Setting overall tax rates is typically the responsibility of local governing bodies, distributing tax bills falls to the tax assessor-collector, and evaluating sales tax exemptions is generally performed by state tax authorities. Each of these tasks operates within separate frameworks that do not involve the ARB, emphasizing the specific and limited focus of the board on appraised value disputes.