Texas Appraisal Districts
Guide to a Lower Texas Property Tax
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Appraisal District Protest

Texas Appraisal Review Board Hearing

Section Talking Points

  • Time constraints
  • Do not contact Appraisal Review Board (ARB) members
  • The Appraisal Review Board (ARB) is independent
  • Well organized presentation
  • Stick to the facts
  • Options if you do not agree with the ARB findings

Time Constraints
Be aware of the hearing time constraints.

  • Be on time and be prepared for your hearing.
  • The Appraisal Review Board may place a time limit on your hearing.

Do not contact Appraisal Review Board members outside the hearing.Appraisal Review Board members are prohibited from communicating with others outside of the hearing about a property under protest.

The Appraisal Review Board acts as an independent judge.
The Appraisal Review Board listens to both the taxpayer and the county appraisal district appraiser before making a decision. The ARB is not on the side of the county appraiser and against you. The Appraisal Review Board is made up of independent citizens from the community. Before the presentation, the county appraisal district staff must take an oath to tell the truth. The Appraisal Review Board will also ask you to take an oath to tell the truth. The county appraisal district appraiser has the burden of proving your property's value by a preponderance of the evidence presented at the Appraisal Review Board hearing. If he or she fails to meet the burden of proof, the Appraisal Review Board is required to determine in your favor.

Present a simple and well organized appeal based on clear evidence.
Stress key facts and figures. Write them down in logical order. You are required to give a copy of your supporting evidence to the county appraisal district staff during or before the hearing. Also, give a copy to each Appraisal Review Board member. Photographs and other documents that support your position are useful.

Stick to the facts.
The Appraisal Review Board has no control over the county appraisal district's operations or budget, tax rates for local taxing units, inflation or local politics. Discussing these items in your presentation is a waste of time and will not help you. Stick to the facts about your property. State why your appeal should be granted.

Consider your options if you do not agree with the Appraisal Review Board findings.
Go to the Legal Options page for your options if you disagree with the Appraisal Review Board findings.

Related Subjects


County Appraisal District Guide
Appraisal Districts
Bexar County Appraisal District
Brazoria County Appraisal District
Collin County Appraisal District
Dallas County Appraisal District
Denton County Appraisal District
Fort Bend County Appraisal District
Galveston County Appraisal District
Harris County Appraisal District
Montgomery County Appraisal District
Tarrant County Appraisal District
Travis County Appraisal District
Williamson County Appraisal District
Appraisal District Guide
Texas Property Tax
Personal Property Tax
Texas Homestead Exemption
Property Tax Exemption
Property Tax Protest