What is a board of review / ARB / VAB / BAR / AAB?
What is a board of review / ARB / VAB / BAR / AAB?
They are the same kind of body under different state names — the independent local board that hears your appeal and rules on value: ARB (Texas), VAB (Florida), BAR (New York), AAB (California), BOR (Ohio/Wisconsin), and a county board of equalization or review in most other states.
The alphabet soup describes one idea: an independent local body, separate from the assessor, that hears your appeal and decides the correct value. The name changes by state, but the role is the same. Knowing your state's exact term matters because the head term and the body name are statutorily fixed, and using the wrong one signals you don't know the process.
The major acronyms, by state:
- ARB — Appraisal Review Board (Texas). Hears protests; created under the Tax Code and described by the Texas Comptroller as an independent board of local citizens.
- VAB — Value Adjustment Board (Florida). Hears petitions filed after the TRIM notice; uses Special Magistrates to take evidence.
- BAR — Board of Assessment Review (New York). Hears grievances; convenes on "Grievance Day." Small Claims Assessment Review (SCAR) is the judicial follow-on for homeowners.
- AAB — Assessment Appeals Board (California). Hears applications; in California the AAB can determine full cash value from the evidence, which can come out higher than the assessed value.
- BOR — Board of Revision (Ohio) or Board of Review (Wisconsin, Cook County IL). Ohio hears a "complaint against valuation"; Wisconsin hears an "objection."
- BOE / CBOE — (County) Board of Equalization. The default name in Nevada, Washington, Colorado (County Board of Equalization), and many other states.
- Others: ATB (Appellate Tax Board, Massachusetts), BTLA (Board of Tax and Land Appeals, New Hampshire), SBOE (State Board of Equalization, Arizona), PTAB (Property Tax Appeal Board, Illinois state level), BOR/BPAAR variants in Pennsylvania.
Why the name is tied to the verb. The body name travels with the statutory head term: you protest to the ARB (TX), grieve to the BAR (NY), petition the VAB (FL), file a complaint with the BOR (OH), file an objection with the BOR (WI), and appeal to the board of equalization or AAB nearly everywhere else.
What this means for you. Find your state's correct body and term before you file — it is printed on your assessment notice and on your state tax authority's site — then use that exact language on every form and at the hearing.
State-by-State Variations
| State | Exception or Variation |
|---|---|
| Texas | Texas — Appraisal Review Board (ARB); you *protest* to it. See the [Texas Comptroller](https://comptroller.texas.gov/taxes/property-tax/arb/). |
| Florida | Florida — Value Adjustment Board (VAB); you *petition* it, and Special Magistrates often hear the evidence. |
| New York | New York — Board of Assessment Review (BAR); you *grieve* on Grievance Day, with SCAR as the homeowner judicial follow-on. NYC operates separately through the Tax Commission. |
| California | California — Assessment Appeals Board (AAB); note the [AAB can raise value](https://www.boe.ca.gov/proptaxes/assessment-appeals/) from the evidence. |
| Ohio | Ohio — Board of Revision (BOR); you file a *complaint against valuation* (Form DTE 1). |
| Wisconsin | Wisconsin — Board of Review (BOR); you file an *objection* after Open Book. |