Dallas County ARB Hearing Process and What to Expect
If your informal property tax protest with the Dallas Central Appraisal District (DCAD) didn't produce the results you wanted, your next step is a formal hearing before the Dallas County Appraisal Review Board (ARB). Understanding the ARB hearing process can significantly improve your chances of success.
This guide covers everything you need to know about Dallas County ARB hearings:
- What the Appraisal Review Board is and how it works
- How to request an ARB hearing after informal negotiations fail
- What to bring to your Dallas County ARB hearing
- The hearing format and timeline
- Tips for presenting your case effectively
- What happens after the ARB decision
- Your appeal options if you disagree with the outcome
For information about the complete Dallas County protest process, see our Dallas County property tax protest guide.
What Is the Appraisal Review Board (ARB)?
The Appraisal Review Board (ARB) is an independent panel of private citizens authorized by the Texas Legislature to resolve disputes between property owners and appraisal districts. In Dallas County, there are up to 120 members on the ARB, making it one of the largest boards in Texas.
Key facts about the Dallas County ARB:
- ARB members are appointed by the local administrative district judge
- Members are not employees of DCAD
- They serve two-year terms as independent arbitrators
- Their role is to hear evidence and make binding determinations on property values
- The ARB cannot increase your property value during a hearing
The ARB provides an independent judicial review of your property tax protest. Unlike the informal review where you negotiate directly with DCAD staff, the ARB acts as a neutral third party to evaluate evidence from both sides.
How to Request an ARB Hearing After Informal Fails
If your informal review with DCAD doesn't result in an acceptable settlement, you have the right to proceed to a formal ARB hearing. Here's how the process works:
Automatic Scheduling
When you file a property tax protest with DCAD, you are entitled to both an informal review and an ARB hearing if needed. If the informal process doesn't resolve your dispute, your case automatically proceeds to the ARB queue.
Notice Requirements
DCAD will send you an ARB Hearing Notification at least 15 days before your scheduled hearing date. This notice includes:
- Date and time of your hearing
- Location or dial-in information
- Instructions for attending
- Information about your rights
If you've enrolled in DCAD's Electronic Notification System (ENS), you'll receive this notice electronically.
Hearing Options
Dallas County offers multiple ways to attend your ARB hearing:
- In-person hearings at the DCAD office
- Telephone hearings (default option for most protests)
- Saturday hearings available upon request (typically five Saturdays in June and July)
When filing your protest, you can indicate your preference. If you don't want a telephone hearing, note that on your protest form and request an in-person appearance.
Single-Member Panel Option
Under Texas Tax Code Section 41.45(b-4), you can request that a single-member panel conduct your hearing instead of the standard three-member panel. Submit this request in writing at least 10 days before your hearing date.
What to Bring to Your Dallas County ARB Hearing
Preparation is critical for ARB success. The board will make its decision based solely on the evidence presented at the hearing.
Required Documentation
Bring multiple hard copies of all evidence you want the ARB to consider. The ARB will not accept evidence on any medium that cannot be retained and copied for permanent record.
Documents NOT accepted:
- Video files
- Audio files
- Digital-only presentations
Evidence Types That Win Cases
| Evidence Type | Purpose | Tips |
|---|---|---|
| Comparable sales | Proves similar homes sold for less than your assessed value | Use recent sales within 1 mile, similar in size and age |
| Unequal appraisal data | Shows your property is assessed higher than similar properties | One of the strongest arguments under Texas law |
| Property condition photos | Documents damage, deferred maintenance, or outdated features | Include interior and exterior photos |
| Contractor repair estimates | Supports claims about property defects | Get written estimates with specific costs |
| Closing statement | Proves actual purchase price if you recently bought | Bring the settlement statement from your purchase |
| Independent appraisal | Provides professional valuation opinion | Especially useful for unique properties |
What DCAD Provides
Under Texas Property Tax Code Section 41.461, DCAD is required to provide their evidence at least 14 days before your hearing. You can also request:
- Data and schedules DCAD plans to introduce
- Formulas used in their valuation
- Comparable properties DCAD relies on
DCAD recommends submitting your evidence at least 5 days before the hearing for best results.
The Hearing Format and Timeline
Understanding what happens during your ARB hearing helps you prepare an effective presentation.
When Hearings Occur
The Dallas County ARB typically:
- Begins protest hearings in early May
- Finishes most hearings by mid-July
- Continues hearing substantial protests through September
- Meets monthly throughout the year for supplemental duties
All ARB meetings are open to the public.
The Hearing Structure
A typical Dallas County ARB hearing lasts approximately 15 minutes and follows this format:
-
Oath administration - All testimony must be given under oath, and all witnesses are sworn in
-
Introduction - The ARB panel introduces the parties and identifies the property
-
Property owner presentation - You present your evidence and arguments (approximately 5-7 minutes)
-
DCAD presentation - The appraisal district presents their case (approximately 5-7 minutes)
-
Rebuttal - Both parties may respond to the other's arguments
-
Panel deliberation - The three-member ARB panel reviews all evidence
-
Decision announcement - The panel states their final opinion of value before you leave
Order of Presentation
You can choose whether to present your case before or after DCAD presents theirs. Many property owners prefer going first to establish the framework for discussion.
Evidence Rules
Important: Neither party may introduce new evidence during rebuttals. All evidence must be submitted and presented during your initial presentation.
Tips for Presenting Your Case Effectively
The ARB hearing is your opportunity to make a compelling case for a lower property value. These strategies improve your chances of success.
Prepare Like a Professional
- Organize your materials beforehand with clear labels and sections
- Practice your main points so you can present confidently
- Bring copies of everything you plan to reference
- Anticipate questions the panel might ask
Focus on Value, Not Taxes
This is crucial: Do not discuss your property taxes during the hearing. The ARB determines appraised value, not tax amounts. Talking about your tax bill suggests you're protesting for the wrong reasons and weakens your credibility.
Present Strong Comparable Sales
Comparable sales are often the most persuasive evidence:
- Select properties similar in size, age, and location to yours
- Use recent sales (within the past year when possible)
- Be prepared to explain adjustments for differences
- Reference MLS data or public records for accuracy
Use Unequal Appraisal Arguments
Unequal appraisal is one of the strongest arguments under Texas law. Show the ARB that:
- Similar properties in your area are assessed lower than yours
- The appraisal district's mass appraisal model created inequity
- Your property should be valued consistently with comparable properties
State Your Opinion of Value
At the end of your presentation, you must state an opinion of the property's value. Be prepared with a specific number you believe is appropriate based on your evidence.
Remain Professional
- Stay calm and respectful even if you disagree with DCAD's position
- Address the panel directly
- Don't interrupt or argue with DCAD staff
- Thank the panel for their time
What Happens After the ARB Decision
The ARB panel announces their decision at the end of your hearing. Here's what to expect next.
Immediate Outcome
The ARB will state their final opinion of value before you leave. This decision is binding for the tax year in question.
Possible outcomes:
- Reduction granted - The ARB lowers your assessed value
- Value unchanged - The ARB upholds DCAD's assessment
- Partial reduction - The ARB sets a value between your opinion and DCAD's
Important: The ARB cannot increase your property's value during the hearing.
Written Order
After the hearing, you'll receive a Notice of Final Order documenting the ARB's decision. This written order is important because:
- It confirms the official determination
- It triggers deadlines for any appeals
- It serves as your record for future reference
Settlement During Hearing
In some cases, you and DCAD may reach a settlement agreement during the hearing process. If both parties agree to a value, the ARB will approve the settlement.
Appeal Options if You Disagree With ARB
If you're not satisfied with the ARB's decision, Texas law provides several appeal options. Each has different requirements, costs, and timelines.
Option 1: District Court Appeal
You can appeal the ARB's decision to the state district court in Dallas County.
Requirements:
- File a petition for review within 60 days of receiving the ARB's written order
- Make a partial tax payment (the undisputed amount) before the delinquency date
Considerations:
- Filing fees are approximately $300
- Legal fees typically range from $2,000-$5,000
- Expert witness fees for appraisers may cost $3,000-$5,000
- Consult an attorney before pursuing this option
Option 2: Regular Binding Arbitration (RBA)
Texas Tax Code Chapter 41A allows property owners to request binding arbitration as an alternative to district court.
Eligibility:
- Properties with a residence homestead exemption, or
- Properties with an appraised or market value of $5 million or less
- Protest was filed for appraised/market value or unequal appraisal
Filing deadline: Within 60 days of receiving your Notice of Final Order
How it works:
- An independent arbitrator hears your case
- The decision is binding on all parties
- Deposit is refunded (minus $50 fee) if you win; used to pay arbitrator if you lose
Important: You cannot skip the ARB and go directly to binding arbitration. You must first complete the ARB hearing process.
Option 3: State Office of Administrative Hearings (SOAH)
If your property is valued at more than $1 million, you can appeal to the State Office of Administrative Hearings.
Requirements:
- File a notice of appeal with DCAD within 30 days of receiving your ARB order
- Pay a $1,500 deposit to SOAH within 90 days
- Industrial properties do not qualify
Note: Appealing to district court waives your right to request binding arbitration for the same property and tax year.
Dallas County ARB Statistics
Understanding success rates helps set realistic expectations:
| Metric | Rate |
|---|---|
| Informal protest success rate | 84% |
| ARB formal hearing success rate | 67% |
| 2024 informal protest tax savings | $349 million |
| 2024 ARB formal protest tax savings | $579 million |
These numbers show that while informal protests succeed more often, formal ARB hearings can produce significant total savings due to the larger reductions obtained.
Representation at Your ARB Hearing
You can represent yourself at your Dallas County ARB hearing, but many property owners choose professional representation.
Appointing an Agent
If you want a tax agent or consultant to represent you:
- Complete an Appointment of Agent form (required by Texas Property Tax Code)
- The form must include your signature
- Note the effective date of the agreement
- File the form with DCAD before your hearing
Benefits of Professional Representation
- Experience presenting to ARB panels
- Access to comprehensive comparable sales data
- Knowledge of effective unequal appraisal arguments
- No time commitment from you
- Familiarity with DCAD procedures and ARB expectations
Frequently Asked Questions
How long does a Dallas County ARB hearing take?
Most hearings last approximately 15 minutes. Complex cases may take longer.
Can the ARB increase my property value?
No. The ARB can only reduce your value or leave it unchanged. They cannot increase your assessed value during the hearing.
What if I can't attend my scheduled hearing?
You can request a postponement in writing (by mail, fax, email, phone, or in person). The ARB must grant postponements for good cause.
Can I bring witnesses to my ARB hearing?
Yes. All witnesses must be sworn in before testifying. You can examine any witnesses you bring.
What's the difference between informal review and ARB hearing?
An informal review is a negotiation with DCAD staff. An ARB hearing is a formal proceeding before an independent citizen panel that makes a binding decision.
Do I need a lawyer for an ARB hearing?
No. Most property owners represent themselves or use a property tax consultant. Attorneys are typically only necessary for appeals to district court.
Get Help With Your Dallas County ARB Hearing
Navigating the ARB hearing process requires preparation, evidence, and effective presentation skills. Professional representation can improve your outcomes while saving you time and stress.
Ballard Property Tax Protest handles the entire protest process, from filing through ARB hearings and beyond. Our team knows Dallas County procedures and has experience presenting to ARB panels.
Learn more in our Dallas County property tax protest guide, visit our Dallas County page, or get started today at Ballard Property Tax Protest.
