TEXAS PROPERTY TAX PROTEST GUIDE
How to Prepare for a Texas ARB Hearing
Last reviewed: August 2026
An Appraisal Review Board hearing is the formal hearing stage of a Texas property tax protest. Good preparation starts with reading the hearing notice carefully, reviewing the appraisal district’s evidence, and organizing records that directly support the issue under protest.
This guide explains what to review before the hearing, how participation generally works, what to expect when evidence is presented, and what to do after the hearing. Procedures vary by appraisal district and ARB, so follow the notice and local hearing rules that apply to your property.
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What Is a Texas ARB Hearing?
An Appraisal Review Board (ARB) hearing is a formal hearing where a property owner or authorized representative and the appraisal district may present evidence and arguments about a filed property tax protest. After considering the issues properly before it, the ARB makes a determination for the tax year involved.
The ARB is the body that resolves disputes between property owners and the appraisal district. It does not set tax rates, issue property tax bills, or function as a court. Its decision addresses the protest issues presented for the tax year under review.
An Informal Review and an ARB Hearing Are Different
An informal review is generally a discussion with appraisal district staff before the formal ARB hearing. It may resolve some protests, but it is not the ARB hearing itself. If the matter remains unresolved, or if no informal review occurs, the protest may proceed to the scheduled ARB hearing.
Do not assume a scheduled hearing has been canceled because you spoke with appraisal district staff. Confirm the status of the protest and follow the hearing notice unless the appraisal district or ARB provides clear instructions otherwise.
Start With Your ARB Hearing Notice
Your ARB hearing notice is the first document to review. It should identify the hearing date, time, place, subject matter, and how to access estimated tax information for the property. Read the complete notice as soon as it arrives and confirm that the property account, tax year, owner or agent information, and protested issues match your records.
The ARB must send the hearing notice at least 15 days before the hearing. At least 14 days before the hearing, the appraisal district must also provide the adopted ARB hearing procedures, taxpayer assistance information, and a statement explaining your right to request the information the appraisal district plans to use at the hearing.
Confirm the Date, Time, and Hearing Method
Add the hearing date and time to your calendar immediately. Review the notice and accompanying instructions to determine whether the hearing will be conducted in person, by telephone, by videoconference, or through another permitted participation method.
Check for arrival or check-in instructions, remote access details, evidence submission requirements, and contact information for scheduling questions. If information is missing, unclear, or inconsistent with your protest records, use the official contact information provided with the notice to request clarification.
If an authorized representative is handling the protest, confirm who will attend the hearing, who is responsible for submitting evidence, and whether additional property records are needed from the owner.
Review the Issues Listed for the Hearing
The subject matter shown on the notice identifies the issues the ARB is scheduled to consider. Compare the hearing notice with the filed protest so that your evidence and presentation address the matters properly before the ARB.
A market value protest, an unequal appraisal protest, an exemption issue, and a property-record correction may depend on different facts and supporting records. Avoid using limited hearing time on unrelated concerns that do not address the protested issue.
Read the Local ARB Hearing Procedures
Review the adopted hearing procedures provided for the ARB handling your protest. These procedures may address check-in, evidence copies, electronic presentations, remote participation, witnesses, hearing time, and the order in which evidence and arguments are presented.
Texas ARBs must incorporate the Comptroller’s model hearing procedures, but they may also adopt supplemental local procedures for administrative matters not addressed by the model procedures. Do not assume that a process used in another county, appraisal district, or prior year will apply to the current hearing.
Follow the instructions for the specific hearing and keep a copy of the notice, hearing procedures, protest filing, and related correspondence with your preparation materials.
Need general property tax timing information? Review the Texas Property Tax Deadlines.
Review the Appraisal District’s Evidence Before the Hearing
Before the hearing, request and review the data, schedules, formulas, and other information the chief appraiser plans to introduce on the issues under protest. These materials are often described as the appraisal district’s evidence packet, although the name, format, and delivery method may vary by appraisal district.
Texas law gives a property owner or authorized agent the right to request copies of this information without charge. Follow the instructions provided with the hearing notice and submit the request as early as possible so there is time to review the materials and prepare a response.
Keep a record of the request, including the date it was submitted and any confirmation received from the appraisal district.
How the Appraisal District Evidence Packet Works
Depending on the appraisal district and the owner’s communication preferences, the requested information may be provided by mail, electronically, through a secure online portal, or at a specific location on the appraisal district’s website.
The materials may include:
- Property account information and recorded characteristics
- Valuation worksheets or calculations
- Comparable sales or equity comparison properties
- Maps, photographs, or property records
- Cost, depreciation, income, or expense information when relevant
- Exemption, ownership, classification, or other records related to the protested issue
Not every evidence packet contains the same records. The contents depend on the property, the appraisal method, the issues under protest, and the information the appraisal district intends to present.
Do not assume that documents previously uploaded for an informal review or online settlement process have automatically been submitted for the formal ARB hearing. Review the local instructions and confirm which materials will be available to the ARB.
What to Look for in the District’s Evidence
Start by confirming that the evidence applies to the correct property account and tax year. Then review the underlying property details and valuation assumptions rather than focusing only on the final appraised value.
Check for:
- Incorrect property characteristics, measurements, classifications, or condition information
- Sales or comparison properties that differ materially from the subject property
- Adjustments that are missing, unclear, or inconsistent
- Income, expense, occupancy, cost, depreciation, or asset information that does not match the applicable property records
- Calculations that do not appear to follow the data shown
- Records that address a different issue from the one listed in the protest
- Important facts about the property that are not reflected in the district’s materials
A difference does not automatically establish that the appraisal is incorrect. Identify why the difference matters and connect it to reliable, property-specific documentation.
Compare the District’s Evidence With Your Own Records
Organize your response around the most important points of disagreement. For each point, note the relevant page or item in the district’s evidence, explain the concern clearly, and identify the document or record that supports your position.
Do not try to challenge every line in the evidence packet. A focused presentation is usually easier to follow than a large collection of unrelated objections.
The district’s materials may also contain information that is accurate or useful. Acknowledge records that are not disputed and concentrate the hearing presentation on the facts that affect the protested issue.
Next, organize the property-specific evidence you plan to present.
Organize Evidence Around the Issue Under Protest
The most useful ARB hearing evidence is evidence that directly addresses the issue identified in the protest. Start with the appraisal district’s records, identify the specific facts or valuation assumptions you dispute, and organize documents that help explain those differences.
Evidence should be current, property-specific, and easy to connect to the requested determination. A long file of unrelated records is not necessarily more persuasive than a smaller set of clearly labeled documents.
The records that may be relevant depend on the property type, the appraisal method, and the issue under protest.
Residential Property Evidence
Residential evidence may include:
- Recent photographs showing the property’s condition
- Repair estimates, contractor reports, or receipts
- Documentation of damage, deferred maintenance, or incomplete improvements
- Records showing incorrect square footage, construction details, amenities, or other property characteristics
- Relevant sales information for comparable properties
- Information showing meaningful differences between the subject property and comparison properties
- Evidence related to unequal appraisal when that issue was included in the protest
Comparable properties should not be selected only because they have lower appraised values or sale prices. Explain why each comparison is relevant and identify material differences such as location, size, age, condition, quality, renovations, lot characteristics, or property features.
Learn more about BTA’s residential property tax review services.
Commercial Property Evidence
Commercial property evidence may include:
- Rent rolls and lease information
- Income and expense statements
- Occupancy and vacancy records
- Property operating history
- Capital expenditure or deferred maintenance records
- Comparable sales or market rent information
- Information about location, access, condition, use, or functional limitations
- Cost and depreciation records when relevant to the appraisal method
- Equity comparison data for reasonably comparable properties
Financial records should correspond to the property and reporting period being discussed. Clearly identify unusual, nonrecurring, owner-specific, or unrelated items rather than presenting every expense as a valuation adjustment.
Learn more about BTA’s commercial property tax review services.
Industrial Property Evidence
Industrial property evidence may include:
- Property descriptions, site plans, surveys, or building records
- Construction, replacement cost, and depreciation information
- Records of physical deterioration or functional obsolescence
- Production capacity, utilization, or operating information when relevant
- Environmental, access, infrastructure, or site limitations
- Income and expense records when an income approach is applicable
- Market information for comparable industrial properties
- Documentation that distinguishes specialized improvements from more general-purpose property
Industrial facilities can contain multiple property components with different uses, ages, and valuation considerations. Organize the evidence so the ARB can identify which land, building, improvement, or operating characteristic each document addresses.
Learn more about BTA’s industrial property tax review services.
Business Personal Property Evidence
Business personal property evidence may include:
- Asset listings and fixed-asset records
- Acquisition dates and original costs
- Invoices, purchase records, or disposal records
- Depreciation schedules
- Documentation of asset condition, age, or remaining economic usefulness
- Records of retired, sold, transferred, leased, or nonlocated assets
- Inventory records
- Information concerning asset use, idle equipment, or functional obsolescence
- Records addressing ownership, situs, classification, or exemption issues when applicable
Reconcile the evidence with the applicable rendition, appraisal district asset records, and the tax year under protest. Clearly explain additions, disposals, duplicate assets, classification differences, or records that no longer reflect the property located in the jurisdiction.
Learn more about BTA’s business personal property tax review services.
Label and Arrange the Evidence for the Hearing
Use a simple order that matches the presentation you plan to make. Give each document a clear title, keep related records together, and identify the property account and tax year where appropriate.
For longer evidence sets, consider preparing a short index that lists each document and the issue it supports. Confirm the ARB’s procedures for paper copies, electronic files, exhibits, photographs, videos, and remote evidence submission before the hearing.
Do not alter original records or remove information that changes their meaning. If a document requires explanation, provide that explanation separately and clearly identify the source and date of the underlying record.
Prepare a Clear ARB Hearing Presentation
A clear ARB hearing presentation connects the protested issue, the requested determination, and the supporting evidence. Organize the presentation in a logical order and focus on the facts that have the greatest bearing on the issue before the ARB.
The goal is not to read every document aloud. Explain what each important record shows, why it matters, and how it relates to the appraisal district’s position.
Begin With the Property and Protest Issue
Start by identifying the property account, tax year, and issue under protest. Briefly state the determination you are asking the ARB to make.
For a value protest, distinguish between the appraisal district’s value and the value or treatment supported by your evidence. For another type of protest, clearly identify the appraisal district action or property record being disputed.
Avoid beginning with general complaints about property taxes, tax rates, government spending, or the amount of the tax bill. The ARB considers the protest issues within its authority. Taxing units, not the appraisal district or ARB, set property tax rates.
Present the Most Relevant Evidence First
Lead with the evidence that most directly supports your position. For each important document or exhibit:
- Identify the document
- Explain its source and date
- State the fact it supports
- Connect that fact to the protested issue
- Note any related item in the appraisal district’s evidence
Use clear references such as page numbers, exhibit labels, property addresses, account numbers, or asset descriptions. This helps the ARB follow the presentation and locate the supporting material.
Avoid spending most of the hearing on background information while leaving the strongest evidence until the end.
Address Important Differences in the District’s Evidence
Explain the most important points of disagreement with the appraisal district’s evidence. A useful response identifies the district’s record or assumption, explains the concern, and provides documentation supporting a different conclusion.
For example, a comparison property may differ in size, condition, location, use, quality, age, occupancy, or other material characteristics. A property record may contain an incorrect measurement, classification, asset status, or operating assumption.
Do not describe every difference as an error. Some differences may be accurate but require an adjustment or explanation. Focus on the differences that materially affect the issue under protest.
Prepare for Questions
ARB members and appraisal district representatives may ask questions about the property, the evidence, or the requested determination. Review the supporting records before the hearing so you can answer directly and identify where the information appears.
If you do not know an answer, do not guess or create an unsupported estimate. State what you know, identify the available record, and explain any limitation clearly.
Listen to each question before responding. Keep answers focused on the question and avoid introducing unrelated information.
End With a Concise Summary
Close by restating the issue, the most important supporting facts, and the determination you are requesting. The summary should be brief enough to follow without repeating the entire presentation.
Before the hearing, practice explaining the main points in plain language. Confirm any time limits or presentation requirements in the local ARB hearing procedures and prepare a shorter version in case less time is available than expected.
What Happens During a Texas ARB Hearing?
During a Texas ARB hearing, the property owner or authorized representative and the appraisal district representative have an opportunity to present evidence, explain their positions, examine witnesses, and respond to the issues under protest. The ARB listens to both sides and makes a determination based on the matter properly before it.
The exact hearing format may vary by ARB, panel, property type, and participation method. Review the adopted hearing procedures and follow the instructions provided for the scheduled hearing.
Who May Participate in the Hearing
A property owner may appear personally or through an authorized representative. The appraisal district also designates a representative to present its evidence and position.
An authorized representative should confirm that any required appointment or authorization documents have been properly filed. The owner and representative should also agree in advance on who will present the evidence, answer property-specific questions, and provide any additional records requested before the hearing.
ARB members may ask questions about the property, the evidence, or the requested determination. Answer the question directly and refer to the supporting record when available.
How the Hearing Generally Proceeds
The hearing generally begins with identification of the property, the parties, and the issues under protest. The ARB or panel may explain the hearing procedures, confirm the evidence available for consideration, and address any preliminary matters.
The property owner may elect to present evidence before or after the appraisal district representative. Each side is then given an opportunity to present evidence and argument, examine witnesses when applicable, and respond to the other party’s presentation.
The exact order, time limits, and administrative steps should follow the adopted procedures for the ARB conducting the hearing. Do not rely on the format used in another county or a prior tax year.
Presenting Evidence and Responding to the Other Party
When it is your turn to present, identify the protested issue, state the requested determination, and explain the most relevant evidence in a logical order.
Listen carefully to the appraisal district’s presentation. When responding, focus on material differences, unsupported assumptions, incorrect property information, or evidence that requires clarification. Avoid repeating the entire presentation unless repetition is necessary to answer a specific point.
The hearing may include questions from ARB members and responses from both parties. Remain focused on the property, tax year, and protest issue being considered.
In-Person, Telephone, Video, and Affidavit Participation
Texas property owners may generally participate in an ARB hearing in person, by telephone conference call, by videoconference, or by submitting evidence and argument through a written affidavit without personally appearing.
Telephone, video, and affidavit participation may require advance notice, written forms, evidence submission, identity verification, or other steps before the hearing begins. Follow the hearing notice and local procedures carefully.
Submitting evidence through an online protest or informal review system does not necessarily satisfy the requirements for a telephone, video, affidavit, or formal ARB hearing. Confirm that the ARB has received the evidence in the required format and by the applicable deadline.
Technical problems do not automatically extend a hearing or excuse missed submission requirements. Test the telephone number, meeting link, device, internet connection, audio, and access instructions before a remote hearing.
When the ARB Makes Its Determination
After the evidence and arguments are complete, the ARB or panel considers the protest and makes a determination on the issues before it. Depending on the local process, the determination may be announced during the hearing or communicated later.
The ARB’s determination applies to the tax year involved in the protest. A written order is issued after the ARB rules, and the delivery date of that order may affect the timing of any eligible post-ARB action.
Keep notes of what occurred during the hearing, but rely on the written ARB order for the official determination.
Common ARB Hearing Preparation Mistakes
Many ARB hearing problems come from preparation gaps rather than a lack of documents. Reviewing the notice late, misunderstanding the protest issue, or presenting evidence without a clear connection to the requested determination can make the hearing harder to follow.
The following mistakes are common, but the exact preparation requirements still depend on the property, the protest, and the local ARB procedures.
Waiting Too Long to Review the Hearing Notice
Do not wait until the hearing date is close to review the notice. Confirm the property account, tax year, hearing method, scheduled time, protested issues, submission instructions, and contact information as soon as the notice arrives.
Early review gives you more time to request appraisal district evidence, correct missing information, prepare records, and resolve questions about participation.
Assuming Every ARB Uses the Same Procedure
ARB procedures are not identical across Texas. Check-in rules, evidence delivery methods, remote hearing instructions, time limits, and administrative requirements may differ by appraisal district and ARB.
Do not rely only on a prior hearing, another county’s instructions, or general online advice. Follow the notice and adopted procedures for the hearing that is actually scheduled.
Reviewing the District’s Evidence Too Late
Waiting until the day of the hearing to review the appraisal district’s evidence leaves little time to verify property records, assess comparable properties, check calculations, or prepare a focused response.
Request the information early, confirm how it will be delivered, and review it before finalizing your presentation.
Bringing Too Much Unrelated Information
A large volume of documents does not automatically create a stronger presentation. Unrelated records can make the main issue difficult to identify and may consume limited hearing time.
Use the documents that directly support the protested issue. Label them clearly and be prepared to explain why each important item matters.
Failing to Connect Evidence to the Protest Issue
Evidence should support a specific fact, correction, comparison, or valuation position. Do not assume the ARB will determine why a photograph, invoice, spreadsheet, lease, asset record, or comparable property is relevant.
Explain what the evidence shows, how it differs from the appraisal district’s records, and why that difference affects the issue under protest.
Focusing on the Tax Bill Instead of the Protested Issue
The amount of the tax bill may be the reason a property owner first notices a problem, but the ARB does not set tax rates or determine how taxing units spend revenue.
Focus the hearing presentation on the protested appraisal, property record, exemption issue, or other matter within the ARB’s authority.
Arriving Without a Clear Requested Determination
The ARB should not have to guess what result the property owner is requesting. State the requested determination clearly and support it with the most relevant facts and evidence.
The request should match the issue included in the protest and should not rely on an unsupported estimate.
Ignoring Remote Hearing Requirements
Telephone, videoconference, and affidavit participation may require advance forms, evidence submission, identification, access instructions, or other steps.
Do not assume that uploading documents to an informal review system completes the requirements for a formal ARB hearing. Confirm that the ARB received the evidence in the required format and test the hearing access method before the scheduled time.
What Happens After the ARB Hearing?
After the evidence and arguments are complete, the ARB makes a determination on the issues considered during the hearing. The determination may be announced during the hearing or communicated later, depending on the local process.
The official result is reflected in the written ARB order. Do not rely only on notes, an informal explanation, a portal status, or a verbal statement made during the hearing.
Keep the Hearing Record and Supporting Documents
Keep a copy of the hearing notice, evidence submitted by both sides, presentation notes, correspondence, authorization documents, and any confirmation of how or when evidence was delivered.
Record the date of the hearing and any determination announced during the proceeding. If the hearing was conducted remotely, also retain relevant submission confirmations and access records.
These materials may be useful when reviewing the written order, correcting an administrative issue, discussing the result with an authorized representative, or evaluating an available next step.
Review the Written ARB Order Promptly
When the written ARB order arrives, confirm that it identifies the correct property account, tax year, protest issue, and determination.
Record the date the order was received and keep the complete document, including any accompanying notices or instructions. The delivery or receipt date may be important because some eligible post-ARB procedures are measured from the property owner’s receipt of the written order.
If the order appears incomplete, inconsistent with the hearing determination, or related to the wrong property or tax year, contact the appraisal district or ARB using the official information provided with the order.
Post-ARB Options May Have Strict Deadlines
Some property owners may have an eligible option to seek further review after receiving a written ARB order. Available procedures can depend on the property, value, protest issue, prior procedural steps, and other legal requirements.
Do not assume that every property owner qualifies for district court review, regular binding arbitration, a SOAH appeal, or another post-ARB procedure. These options have separate eligibility rules, filing requirements, costs, and deadlines.
If further review is being considered, the written ARB order should be evaluated promptly.
Common Questions About Texas ARB Hearings
What is the difference between an informal review and an ARB hearing?
An informal review is generally a discussion with appraisal district staff before the formal ARB hearing. It may resolve some protests, but it is not a decision by the Appraisal Review Board. If the protest remains unresolved, it may proceed to the scheduled ARB hearing.
Is the decision announced during the ARB hearing final?
The ARB may announce its determination during the hearing or communicate it later. The official result is reflected in the written ARB order, so keep the complete order and record the date it was received.
Can I attend an ARB hearing by telephone or videoconference?
Texas property owners may generally participate in person, by telephone conference call, by videoconference, or through a written affidavit. Advance notice, forms, evidence submission, identity verification, and local procedures may apply, so review the hearing notice carefully.
How do I get the appraisal district’s evidence before the hearing?
A property owner or authorized agent may request copies of the data, schedules, formulas, and other information the chief appraiser plans to introduce at the hearing. Follow the instructions provided with the hearing notice and submit the request early enough to review the materials before the hearing.
Do documents uploaded for an informal review automatically become ARB hearing evidence?
Not necessarily. Online settlement, informal review, and formal ARB hearing systems may have different submission requirements. Confirm whether the ARB has received the evidence in the required format and by the applicable deadline.
What should I do after receiving the written ARB order?
Review the property account, tax year, protested issue, and determination promptly. Keep the order and its delivery information. Some property owners may have eligible post-ARB options with separate requirements and strict deadlines.
Who presents evidence first at an ARB hearing?
A property owner may elect to present evidence before or after the appraisal district representative. The exact administrative order and hearing format should follow the adopted procedures for the ARB conducting the hearing.
What happens if I cannot attend the ARB hearing in person?
Review the notice and local procedures immediately. Telephone, videoconference, or written affidavit participation may be available, but forms and evidence may need to be submitted before the hearing begins. Do not assume that missing the hearing automatically results in rescheduling.
ARB HEARING SUPPORTNeed Help Preparing for an ARB Hearing?
BTA helps property owners review appraisal district records, organize property-specific evidence, and prepare for scheduled ARB hearings when authorized and appropriate.
Official Texas ARB Resources
The following Texas Comptroller resources provide general information about property tax protests, Appraisal Review Boards, hearing procedures, and official forms. Property owners should also follow the notice and local procedures issued for their specific hearing.