Appraisal Review Board

Appraisal Review Board

ARB Board Members

NameTermTitle
Rick Abrameit2025-2026Chairperson
Cathleen Smithey2025-2026Secretary
Thomas Dodgen2025-2026 
Paul Jackson2025-2026 
Larry W. Bundick2026-2027
Nilon M. Wolter2026-2027
Alfrieda Leiter2026-2027
Kenneth Schaefer2025-2026
Danny Vinson2026-2027
Willie J. Bonds2026-2027
Tavie MurphyTaxpayer Liaison

The ARB’s Role in the Property Tax System

The appraisal 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.

First, the 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.

Except where 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 in question.


Interested in becoming an Appraisal Review Board Member?

The Taxpayer Liaison is accepting Applications and Statements of Qualification for consideration from candidates seeking appointment as Appraisal Review Board (A.R.B.) members for the 2027-2028 term. There are five A.R.B. vacancies for the 2027-2028 term.

Applications and Statements of Qualification are available at:

Application

Seguin Office 3000 N. Austin St., Seguin, Texas

by calling (830) 303-3313.

The primary responsibility of the A.R.B. is to weigh evidence and provide resolution of matters relating to appraisal of property and exemptions. Individuals seeking appointment must be available for hearings at 3000 N. Austin St., Seguin, Texas. Meetings are typically held 3-4 times per week, except during the months of April-August, when the A.R.B. must be convened several times a week. Hearing times typically begin at 9 am and end at 5:00 pm. Additionally, hearing times may be extended to include evenings and weekends. Applicants are encouraged to have real estate or appraisal knowledge or background in law; however, this is not a requirement. This is a paid position.

Applications and Statements of Qualification must be submitted no later than December 31, 2026, to:

G.A.D. Taxpayer Liaison

3000 N. Austin St.

Seguin, Texas 78155

Upon receipt of Applications and Statements of Qualification, documents will be delivered to the Guadalupe Appraisal District Board of Directors for consideration and selection of appointees will commence.

For additional information regarding A.R.B. service, including eligibility requirements, the A.R.B. Manual, and Frequently Asked Questions documents, you may access publications at the Texas Comptroller of Public Accounts Website: https://comptroller.texas.gov/.


Appraisal Review Board Hearing Procedures

Appraisal Review Board Policies and Practices

Property Tax Protest and Appeal Procedures

Accepting Applications – Click for more information

Appraisal Review Board – Texas Comptroller Survey (English)

Appraisal Review Board – Texas Comptroller Survey (Spanish)

Meeting Agendas

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