Texas Property Tax ARB Hearing Guide 2026: What to Expect and How to Win

What Is the Texas Appraisal Review Board?

The Appraisal Review Board (ARB) is a panel of local citizens appointed to hear property tax disputes between property owners and appraisal districts. The ARB operates independently of the appraisal district — it is not part of the CAD and does not advocate for the district's assessments. ARB members are required to be residents of the appraisal district and cannot be current or former employees of the CAD. Most panels consist of three members. Their role is to weigh evidence from both sides and determine the appropriate appraised value.

• ✓ARB members are local citizens, not appraisal professionals or government employees
• ✓They hear evidence from both you and the appraisal district
• ✓Their decision is binding unless you appeal further (to district court or binding arbitration)
• ✓ARB members cannot consider tax rates, your ability to pay, or budget implications
• ✓They can only adjust value — not rates, not exemptions, not the tax bill directly

The Informal Hearing vs. the ARB Hearing

The informal hearing is a conversation with an appraisal district staff appraiser. It is informal — no panel, no sworn testimony, no formal procedure. If you present strong evidence, the appraiser may agree to reduce your value on the spot. If not, you can decline their offer and proceed to an ARB hearing. The ARB hearing is more formal: a panel of three citizens, sworn testimony, both sides presenting evidence in turn, and a final binding vote.

• ✓Informal: One-on-one with a CAD appraiser — faster, less formal, negotiation-style
• ✓ARB: Three-person citizen panel — structured presentation, sworn testimony, binding decision
• ✓Accept the informal offer if it achieves most of your target reduction
• ✓Request ARB if the informal offer is inadequate and your evidence is strong
• ✓You can still settle with the district even after requesting an ARB hearing — right up until the panel votes

What Happens at an ARB Hearing

ARB hearings follow a specific format set by the Texas Comptroller. You arrive at the scheduled time, are sworn in, and present your evidence first. You explain why you believe the appraised value is incorrect and walk through your comparable sales or other evidence. The CAD appraiser then responds, presenting their evidence for the original value. Both sides may question each other. The panel then deliberates and votes. You typically receive the written decision within a few days to weeks.

• ✓Arrive 10-15 minutes early — hearings run on tight schedules
• ✓You present first: state your name, address, the appraised value, and what you believe the correct value is
• ✓Walk through your comparable sales clearly — location, size, sale date, adjusted price
• ✓Do not argue about tax rates, the fairness of the system, or your ability to pay — the ARB cannot consider these
• ✓The CAD appraiser responds — listen and be prepared to address their counter-evidence
• ✓The panel votes — majority of three decides; they may accept your value, the district's, or a value in between

Evidence That Wins ARB Hearings

The same evidence that wins informal hearings wins ARB hearings — but presented more formally and clearly. Three to five recent comparable sales of similar properties in your neighborhood that sold for less than your appraised value is the foundation of every winning ARB case. Present them in a clear one-page summary: address, sale date, sale price, square footage, price per square foot, and your adjustment notes.

• ✓Comparable sales: Recent (within 12 months of Jan 1), nearby (same neighborhood), similar (size, age, condition)
• ✓Adjustment grid: Show how you adjusted each comparable to be comparable to your property
• ✓Condition documentation: Photos and contractor estimates for any defects
• ✓Data errors: HCAD/DCAD/TCAD property record showing incorrect square footage, rooms, or improvements
• ✓MAI or SRA appraisal: Carries the most weight but rarely necessary for residential
• ✓Keep it brief: ARB panels see dozens of cases per day — a clear, well-organized 10-minute presentation beats a rambling 30-minute one

After the ARB Decision: Your Appeal Options

If the ARB does not give you the reduction you sought, you have two main options to appeal further. Binding arbitration is available for residential homesteads valued at $5 million or less — a neutral arbitrator reviews the evidence and issues a binding decision. The fee ranges from $500-$1,500 depending on property value. District court appeal is available for any property but requires hiring an attorney and is generally only cost-effective for high-value properties. You must pay at least a portion of your taxes before the delinquency date regardless of which appeal route you pursue.

Frequently Asked Questions