ARB Member	Position
Anthony “Paul” Panunto	Chairman
Bill Sames	Secretary
Rose Stefka	Member
Jim Tom	Member
Rupert “Trev” Sparks	Member

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.

Note: Please note that if you as a taxpayer speak to an ARB member regarding your property that the ARB member will not be able to hear the protest. All calls need to be referred to the Appraisal District to speak to the appraiser in charge of their property or the Chief Appraiser.

BECOMING AN ARB MEMBER

Applications are currently being accepted for Appraisal Review Board members for the 2023 tax appeal season. More information about becoming an Appraisal Review Board Member can be found on our Real County Appraisal Review Board Members page.

To fill out an application to serve, you can print the application online and mail it to our office at:

Real Central Appraisal District

PO Box 158

Leakey Texas 78873