ARB Panel Members
As defined by Texas Property Tax Code, the Bexar Appraisal District Board of Directors has
appointed the following 50-member Appraisal Review Board (ARB):
2013 ARB Board and Members
|Arevalos, Alma H
||Kaplan, Jo Anne
|Davila, Ruben S
|De La Cruz, Benjamin
|Drees, William (chair)
|Escobedo, Mary Alice
||Tillery, Linda G
|Friedman, Barbara (Secretary)
ARB's Role in the Property Tax System
review board (ARB) is the judicial part of the system. The ARB
is a separate body from the appraisal office and serves a different
function. It hears and resolves disputes over appraisal matters.
This is a very broad and important responsibility, but the ARB
must be sensitive to its legal and practical limits.
ARB only has authority over matters submitted to it. The ARB
has no role in the day to day operations of the appraisal office
or in appraising property.
it is deciding a protest, challenge or a correction motion,
the ARB has no authority to change a value or correct the appraisal
records directly. In a challenge, it must order the chief appraiser
to reappraise or correct the records related to the challenge.
Only in resolving taxpayer protests can the ARB make changes
or set a value on its own. Such a change only affects the property