Most Texas property tax protests never reach the Appraisal Review Board. The majority are resolved at the informal hearing stage — an appraiser reviews your evidence, makes an offer, and you either accept or decline. But if the informal hearing result is unsatisfactory, you have the right to request a formal ARB hearing. The Appraisal Review Board is an independent citizen panel that hears your case, the appraisal district's defense, and issues a binding decision. Understanding how ARB hearings work — the format, the evidence standards, what members are looking for, and common mistakes — is the difference between winning and leaving money on the table.
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
How long does a Texas ARB hearing take? ▾
Most residential ARB hearings last 15-30 minutes total. The panel hears both sides and votes at the end. Decisions are typically mailed within a few weeks of the hearing.
Do I need an attorney for a Texas ARB hearing? ▾
No. Property owners can represent themselves at ARB hearings. Most residential ARB cases are won without an attorney. An attorney or licensed property tax agent may help in complex or high-value cases.
What if the ARB rules against me? ▾
You can appeal to binding arbitration (for homesteads under $5M) or district court. Both have costs and deadlines. You must pay at least a portion of your taxes before the delinquency date even while appealing.
Can the ARB increase my appraised value? ▾
The ARB can only consider the value on protest. If you protested the market value, they can only lower it or keep it the same — they cannot raise it above the original appraised value. Texas Tax Code §41.43 prohibits retaliation for filing a protest.
How many comparable sales should I bring to an ARB hearing? ▾
Three to five strong, recent, nearby comparable sales is the ideal. Quality matters more than quantity — three excellent comps beat eight weak or distant ones.
What should I NOT say at an ARB hearing? ▾
Do not argue about tax rates, your tax bill amount, the unfairness of property taxes generally, or your ability to afford your taxes. The ARB can only adjust your appraised value — they have no authority over anything else.