What is the role of the appraisal review board when directed to make changes to the appraisal roll?

The appraisal review board (ARB) is responsible for ensuring the accuracy and fairness of property appraisals. When directed to make changes to the appraisal roll, the board's role is fundamentally to correct inaccuracies that may affect a property owner's tax liability. This process involves reviewing appeals made by property owners who believe their properties have been incorrectly assessed, thereby ensuring that the assessments reflect the true value of the property.

By addressing these inaccuracies, the ARB helps uphold the integrity of the property tax system and ensures that taxpayers are not overcharged based on flawed or incorrect assessments. This is crucial, as inaccurate valuations can lead to unfair tax burdens on property owners, undermining public trust in the assessment process.

Other options, such as validating tax payment history, reassessing all properties in the district, or identifying properties for potential sales, do not fall within the primary functions of the ARB. Their focus is specifically on correcting errors in appraisals rather than broader tax administrative tasks or property sales initiatives.