Montgomery County ARB Hearing Process Explained

Montgomery County ARB Hearing Process Explained

If you own property in Montgomery County, Texas and your informal review with MCAD does not produce an acceptable outcome, your next step is a formal hearing before the Montgomery County Appraisal Review Board (ARB). Understanding how this process works can significantly improve your chances of success.

This guide covers:

• What the Montgomery County ARB is and how it operates
• The difference between informal reviews and ARB hearings
• How to schedule your Montgomery County ARB hearing
• What to expect during the hearing
• How to present evidence effectively
• The ARB decision process
• Your appeal options after the ARB ruling

For a complete overview of filing a protest, see our Montgomery County property tax protest guide.

What Is the Montgomery County Appraisal Review Board?

The Appraisal Review Board (ARB) is an independent panel of citizens authorized to resolve disputes between property owners and the Montgomery Central Appraisal District (MCAD). The ARB is not controlled by MCAD and operates as a separate authoritative body.

Key facts about the Montgomery County ARB:

• Members are locally appointed citizens serving two-year terms
• The board hears taxpayer protests and taxing unit challenges
• ARB members make evidence-based decisions to resolve valuation disputes
• The board operates independently from MCAD staff and appraisers

In 2023, the Montgomery County ARB handled 47,867 formal appeals and met for 105 days, significantly more than the statewide average of 23 days. This high volume reflects Montgomery County's rapid growth and the importance of the property tax protest process to local homeowners.

Success rates: Among property tax protests in Montgomery County, 76% of ARB hearings resulted in a reduction, while 88% of informal protests were successful. These statistics demonstrate that formal hearings remain an effective avenue for property owners who cannot reach a settlement during the informal process.

Informal Review vs. ARB Hearing: Understanding the Timeline

The Montgomery County protest process has two distinct phases. Understanding when each occurs helps you prepare appropriately.

Phase 1: Informal Review

After you file your protest with MCAD, you have the opportunity to meet with an MCAD staff appraiser before any formal hearing. This informal review is a negotiation-style meeting where:

• You discuss your property's value directly with MCAD staff
• MCAD may present evidence supporting their valuation
• You can present comparable sales and other evidence
• MCAD may offer a settlement to resolve the protest
• If you accept, your protest is resolved without an ARB hearing

Informal reviews in Montgomery County:

• Can be conducted in person at 109 Gladstell Street in Conroe
• May be conducted via video conference
• Are typically shorter and less formal than ARB hearings
• Result in settlements in the majority of cases

Phase 2: ARB Hearing

If the informal review does not produce an acceptable result, your case proceeds to a formal Montgomery County ARB hearing. This is where an independent citizen panel reviews evidence from both you and MCAD, then makes a binding determination.

Timeline overview:

ARB hearings in Montgomery County typically occur from May through July, though high protest volumes may extend hearings beyond July in some years.

How to Schedule Your Montgomery County ARB Hearing

You do not need to take special action to schedule your ARB hearing. Here is how the process works:

Automatic Scheduling After Informal Review

If you decline the settlement offered during your informal review (or no settlement is offered), MCAD automatically schedules your case for an ARB hearing. You will receive a hearing notice with:

• Your scheduled hearing date and time
• The hearing location
• The subject matter of your hearing
• Information about your rights, including postponement options

Required Notice Period

Under Texas law, the ARB must provide you with notice at least 14 days before your hearing. This notice must also include:

• The Texas Comptroller's Taxpayer Assistance Pamphlet
• The adopted ARB hearing procedures
• A statement informing you that you can request copies of the evidence MCAD plans to use

Requesting a Postponement

If you cannot attend on the scheduled date, you have the right to request a postponement. Texas law allows property owners to reschedule their hearing under certain circumstances. Contact MCAD as soon as possible if you need to change your hearing date.

Attending Options

You can participate in your Montgomery County ARB hearing:

• In person at the MCAD office (109 Gladstell Street, Conroe)
• By telephone conference
• By video conference
• By written affidavit (without attending)

If you choose to attend by affidavit, you submit your evidence and arguments in writing, and the ARB reviews them without your physical presence.

What to Expect During Your Montgomery County ARB Hearing

ARB hearings follow a structured format. Knowing what to expect helps you present your case confidently.

Hearing Format and Duration

Montgomery County ARB hearings typically last 15 to 20 minutes total. This includes time for both you and MCAD to present arguments. Because time is limited, preparation and concise presentation are essential.

Standard hearing structure:

1. The ARB panel introduces themselves and explains procedures
2. You (or your representative) present evidence and arguments
3. MCAD presents their evidence and arguments
4. Both parties may respond to each other's points
5. The ARB panel asks questions (if any)
6. The panel deliberates and announces a decision

The ARB Panel

Your hearing will be conducted by a panel of three ARB members. These are citizen volunteers, not MCAD employees. They are tasked with making impartial decisions based on the evidence presented by both parties.

What MCAD Will Present

MCAD representatives typically present:

• Comparable sales supporting their valuation
• Mass appraisal methodology explanations
• Property record information (square footage, features, etc.)
• Responses to your evidence and arguments

Your Presentation

You have the opportunity to present:

• Evidence supporting a lower market value
• Unequal appraisal evidence (showing your property is assessed higher than comparable properties)
• Property condition documentation
• Corrections to MCAD's property record information

After hearing from both sides, the three-member ARB panel sets a final value for your property.

Presenting Your Evidence Effectively at the Montgomery County ARB

Strong evidence wins cases. Here is how to prepare and present effectively.

Types of Evidence That Work

Selecting Comparable Properties

When choosing comparable sales or assessment comparables:

• Select properties within 1 mile of your home (unless rural)
• Use sales from the past 12 months when possible
• Choose homes with similar size, age, and condition
• Make adjustments for differences (upgrades, lot size, etc.)
• Limit your comparables to 3-5 strong examples rather than 10+ weak ones

Texas law requires adjustments to comparable properties. A simple "price per square foot" calculation without adjustments carries less weight with the ARB.

Organizing Your Presentation

For a 15-20 minute hearing, prepare a 5-7 minute presentation:

1. State your goal (the value you believe is correct)
2. Briefly summarize your evidence approach
3. Walk through each comparable with adjustments
4. Address any obvious counterarguments
5. Conclude with your requested value

Practical tips:

• Bring 4 copies of all documents (one for you, three for ARB panel members)
• Use a spreadsheet or table showing comparables clearly
• Include columns for address, sale price/assessed value, adjustments, and adjusted value
• Include a map showing your property and comparable locations
• Keep your presentation focused and professional

Common Mistakes to Avoid

• Using comparables that are too old (over 12 months)
• Using comparables too far away (over 1 mile in urban areas)
• Failing to adjust for differences between properties
• Presenting too many comparables (confuses the panel)
• Getting emotional instead of focusing on evidence
• Arriving unprepared without organized documentation

The ARB Decision Process

After both parties present, the ARB panel deliberates and makes a determination.

How the ARB Decides

The three-member panel reviews the evidence presented by both you and MCAD. They consider:

• The credibility and relevance of comparable sales
• Unequal appraisal evidence and equity concerns
• Property condition factors
• Corrections to property records
• Arguments made by both parties

The panel then sets a final value for your property. This value may be:

• Lower than MCAD's original appraised value
• The same as MCAD's original value
• Somewhere between your requested value and MCAD's value

Receiving Your Decision

The ARB decision is typically announced at the conclusion of your hearing. You will also receive a written order documenting the determination. This order is sent by certified mail or email and includes:

• The ARB's final determination of value
• Information about your appeal rights
• Deadlines for filing an appeal

If the ARB rules in your favor, the chief appraiser notifies the taxing units about the change. If you already paid taxes, any refund resulting from the appraisal roll change will be sent by the taxing units.

Post-Hearing Appeal Options

If you disagree with the ARB's decision, Texas law provides several appeal options.

Option 1: Binding Arbitration

Regular Binding Arbitration (RBA) is an alternative to district court that uses an independent, neutral arbitrator to hear your appeal.

Eligibility requirements:

• Your property must be a residential homestead (any value), OR
• Your property has an appraised value of $5 million or less

How it works:

1. File a request with MCAD within 60 days of receiving the ARB order
2. Submit the Comptroller's request form with a deposit
3. Deposit amount based on property value (ranges from $450 to $1,550)
4. An arbitrator hears evidence from both parties
5. The arbitrator makes a binding decision

Deposit refund rules:

• If the arbitrator's value is closer to your opinion than the ARB order, your deposit is refunded (minus a $50 administrative fee)
• If the arbitrator's value is not closer to your opinion, your deposit pays the arbitrator's fee

In 2021, Montgomery County had 229 binding arbitration cases filed.

Option 2: District Court Appeal

You can appeal the ARB decision to the state district court in Montgomery County.

Requirements:

• File a petition for review within 60 days of receiving the ARB order
• Make a partial payment of taxes (the undisputed amount) before the delinquency date
• Consult with an attorney to evaluate your case

District court appeals are more formal, potentially more expensive, and may take longer than binding arbitration. However, they can be appropriate for complex cases or higher-value properties.

In 2021, Montgomery County had 271 judicial appeals filed.

Option 3: State Office of Administrative Hearings (SOAH)

For certain protest types (primarily exemption-related issues), you may appeal to the State Office of Administrative Hearings. This option is less common for market value or unequal appraisal disputes.

Important Notes on Appeals

• You cannot skip the ARB hearing and go directly to binding arbitration or district court
• The ARB hearing is a required step in the appeal process
• All appeal deadlines run from when you receive the ARB's written order, not the hearing date

Montgomery County ARB Hearing FAQs

What is the Montgomery County ARB?

The Appraisal Review Board is an independent panel of citizens that resolves disputes between property owners and the Montgomery Central Appraisal District. The ARB is not controlled by MCAD and makes evidence-based decisions on property valuations.

How long do Montgomery County ARB hearings last?

Most hearings last 15-20 minutes total, including time for both the property owner and MCAD to present evidence. Complex cases may take longer.

Do I have to attend my ARB hearing in person?

No. You can attend in person, by telephone, by video conference, or by submitting a written affidavit without attending.

Can I bring a representative to my ARB hearing?

Yes. You may appoint someone to represent you at your ARB hearing using Form 50-162, Appointment of Agent for Property Tax Matters.

What happens if I miss my ARB hearing?

Missing your hearing without rescheduling may result in the ARB ruling in favor of MCAD's value. Contact MCAD immediately if you need to postpone.

What are my options if I disagree with the ARB decision?

You can appeal through binding arbitration (if eligible), district court, or in some cases the State Office of Administrative Hearings. All appeals must be filed within 60 days of receiving the ARB's written order.

What evidence is most effective at Montgomery County ARB hearings?

The most effective evidence includes comparable sales, unequal appraisal data showing your property is assessed higher than similar properties, property condition documentation, and corrections to MCAD's property records.

Get Help With Your Montgomery County ARB Hearing

Navigating the ARB hearing process requires preparation, evidence, and experience with MCAD procedures. Professional representation can improve your results while saving you time.

Ballard Property Tax Protest handles every aspect of Montgomery County property tax protests, from filing through ARB hearings and beyond.

• Access to comprehensive comparable sales data
• Unequal appraisal analysis specific to Montgomery County
• Professional representation at informal reviews and ARB hearings
• No upfront fees; you only pay if we reduce your value

Start your Montgomery County property tax protest today, visit our Montgomery County page, or learn more in our Montgomery County property tax protest guide.