What Happens at an ARB Hearing? Texas Property Tax Hearing Guide
At an ARB hearing, you present evidence to a panel of citizens (the Appraisal Review Board) who decide whether to lower your property's assessed value. The hearing typically lasts 15-30 minutes and follows this process:
- Check in at the hearing location or log into the virtual hearing
- Present your case with comparable sales, photos, or other evidence
- Appraisal district responds with their supporting evidence
- Panel asks questions to clarify both sides
- Receive a decision (immediately or by mail within days)
The ARB is independent from the appraisal district, and their decision is binding unless you file a further appeal.
What Is an ARB Hearing?
ARB stands for Appraisal Review Board. Every Texas county has an ARB that hears property tax protests when homeowners and appraisal districts can't reach agreement during the informal review stage.
The ARB hearing is your opportunity to:
- Present evidence supporting a lower property value
- Challenge the appraisal district's valuation methodology
- Receive a binding decision on your property's assessed value
ARB hearings are more formal than informal reviews but are designed to be accessible to homeowners representing themselves.
The ARB Hearing Process (Step-by-Step)
1. Receive Your Hearing Notice
After filing a protest and completing (or skipping) the informal review, you'll receive a notice with:
- Your hearing date and time
- Location or virtual hearing instructions
- Deadline to submit evidence
- Instructions for requesting postponements
Most counties provide 15-45 days notice before your hearing date.
2. Submit Your Evidence
You must exchange evidence with the appraisal district before the hearing. Key deadlines:
- 14 days before hearing: Appraisal district must provide their evidence packet
- 7 days before hearing (varies by county): You should submit your evidence
Evidence you can submit includes:
- Comparable sales data
- Photos of property condition issues
- Repair estimates
- Unequal appraisal analysis
- Purchase contract (if recently bought)
3. Check In at the Hearing
On your hearing day:
- Arrive 15-30 minutes early
- Check in with ARB staff
- Review your evidence packet
- Wait to be called
For virtual hearings, log in early and test your audio/video.
4. Present Your Case
When called, you'll have a set time (typically 15-20 minutes total) to:
- State your position: What value you believe is correct and why
- Present evidence: Walk through your comparable sales or other evidence
- Respond to the appraisal district: They'll present their case
- Answer questions: ARB panel members may ask clarifying questions
The appraisal district representative will also present their evidence supporting the current assessed value.
5. Receive the Decision
The ARB panel will either:
- Deliberate immediately and announce a decision
- Take the case under advisement and mail the decision
You'll receive a written order stating the final determined value. This decision is binding unless you file a further appeal to district court or binding arbitration.
How to Prepare for Your ARB Hearing
Organize Your Evidence
- Lead with your strongest evidence (usually comparable sales)
- Number your exhibits for easy reference
- Bring copies for each panel member (typically 3-5 copies)
- Practice your presentation to fit within time limits
Know Your Arguments
The two most effective arguments in Texas:
- Market Value: Your home's value is less than the appraised amount based on recent comparable sales
- Unequal Appraisal: Your home is appraised higher than similar properties in your area
You can argue both. Many successful protests use unequal appraisal evidence when comparable sales are scarce.
Understand What Works (and What Doesn't)
Effective evidence:
- Recent sales of similar homes at lower prices
- Assessed values of comparable properties (for unequal appraisal)
- Photos and estimates for property condition issues
- Professional appraisals
Ineffective arguments:
- "My taxes are too high" (ARB only determines value, not tax rates)
- "I can't afford this" (financial hardship isn't grounds for reduction)
- "The county wastes money" (not relevant to property value)
- Zillow estimates or online valuations
Consider Representation
You can:
- Represent yourself - Many homeowners do this successfully
- Hire a property tax consultant - They handle everything
- Hire an attorney - Typically only for complex cases
At Ballard Property Tax Protest, we attend ARB hearings on your behalf at no additional cost. You don't need to take time off work or prepare evidence yourself.
ARB Hearing Tips That Work
Be Professional and Concise
- Address the panel respectfully
- Stick to facts and evidence
- Don't argue with the appraisal district representative
- Thank the panel for their time
Focus on Value, Not Taxes
The ARB determines property value only. Tax rates are set by taxing entities (city, county, school district) and aren't subject to protest.
Use Local Data
Evidence from your neighborhood carries more weight than distant comparisons. The closer your comps are geographically, the stronger your case.
Don't Accept a Bad Offer
If the appraisal district offers a settlement before or during the hearing that doesn't meet your expectations, you can decline and proceed with the full hearing.
What Happens After the ARB Hearing?
If You Win
Your assessed value is reduced to the amount determined by the ARB. Your tax bill will be calculated using this lower value.
If You Lose (or Want a Further Reduction)
You have additional options:
- Binding Arbitration: For properties under $5 million, you can request binding arbitration within 60 days. Filing fee is $500-$1,550 depending on value.
- District Court Appeal: You can sue the appraisal district in district court within 60 days.
Most residential homeowners don't pursue further appeals, but the option exists for significant disputes.
County-Specific ARB Information
Each Texas county has its own ARB procedures. For county-specific guidance:
- Harris County (HCAD) Informal Review vs ARB Hearing
- Dallas County ARB Hearing Process (coming soon)
- Montgomery County ARB Process (coming soon)
- Travis County (TCAD) ARB Hearing (coming soon)
- Williamson County (WCAD) ARB Hearing (coming soon)
Frequently Asked Questions
Can I skip the informal review and go straight to ARB?
Yes. The informal review is optional. However, most protests settle at the informal stage, so it's usually worth attempting.
What if I can't attend my scheduled hearing?
You can request a postponement (usually once, sometimes twice). Contact the ARB office before your hearing date.
Can I bring a witness to my ARB hearing?
Yes. You can bring witnesses, but they must provide relevant testimony about your property's value or condition.
How long does an ARB hearing take?
Most residential hearings take 15-30 minutes total, including both your presentation and the appraisal district's response.
Is the ARB decision final?
The ARB decision is final unless you file for binding arbitration or district court appeal within 60 days.
Let Us Handle Your ARB Hearing
Preparing for and attending an ARB hearing takes time and expertise. At Ballard Property Tax Protest:
- We prepare professional evidence packets with comparable sales and unequal appraisal analysis
- We attend all hearings on your behalf - you don't need to be there
- We know what works in each county's ARB process
- You only pay if we reduce your value - no reduction, no fee
Sign up for your Texas property tax protest and let us handle the ARB hearing process from start to finish.