Texas ARB Hearing Guide: What to Say and How to Present

If your informal hearing with the CAD appraiser doesn't produce a satisfactory result, you can request a formal hearing before the Appraisal Review Board (ARB). An ARB hearing is your formal legal opportunity to present your case to an independent panel. This guide walks you through everything — from how the hearing runs to exactly what to say.

What Is the Appraisal Review Board?

The Appraisal Review Board (ARB) is an independent panel of citizens appointed to hear and decide property tax protests in each Texas county. The ARB is separate from the county appraisal district — it does not work for the CAD, and its members are not CAD employees.

ARB hearings are quasi-judicial proceedings conducted under the Texas Property Tax Code. The panel typically consists of three members, though some counties use larger panels. Both the property owner and the CAD appraiser present their evidence, and the panel issues a written determination.

Informal Hearing vs. ARB Hearing

Most protests start with an informal conference:

• Informal hearing: A 10–20 minute meeting between you and a CAD appraiser. No panel present. Much more conversational. Most protests are resolved here.
• ARB hearing: A formal proceeding before an independent panel. Both sides present evidence. Lasts 20–60 minutes typically. Required if informal doesn't resolve the issue.

You can request an ARB hearing if the informal conference doesn't produce a satisfactory result, or if you prefer to go straight to ARB without an informal. Once you receive the ARB's written order, you have the right to further appeal to district court or through binding arbitration.

What to Expect at Your ARB Hearing

1. 1Check in with the ARB clerk and confirm your hearing time and room.
2. 2The ARB panel will typically consist of 3 members. The hearing officer (or a panel member) will administer an oath.
3. 3The CAD appraiser presents their case first, stating the appraised value and their supporting evidence.
4. 4You present your case — your opening statement, evidence, and your specific requested value.
5. 5The panel may ask both sides questions after each presentation.
6. 6The panel deliberates and issues a verbal determination at the hearing, followed by a written order.

Structuring Your Opening Statement

Your opening statement should be brief, clear, and organized. Here is a simple structure that works well:

1. 1Introduce yourself: State your name, confirm you are the property owner, and give the property address and CAD account number.
2. 2State the grounds for protest: 'I am protesting the appraised value on two grounds: market value and unequal appraisal under Texas Tax Code §41.41.'
3. 3State the numbers clearly: 'The district has appraised this property at [current value]. My evidence supports a market value of [your requested value], a difference of [amount].'
4. 4List your evidence: 'I have prepared [number] comparable sales, [condition photos/reports], and [other evidence types], copies of which I am providing to the panel today.'
5. 5Walk through your evidence: Present each piece of evidence briefly, explaining what it shows and how it supports your requested value.
6. 6Make your specific request: 'Based on this evidence, I respectfully request that the ARB reduce the appraised market value to [specific dollar amount] for the [year] tax year.'

Presenting Your Evidence Effectively

Evidence presentation is the core of a successful ARB hearing. Follow these principles:

• Bring 3 printed copies of everything — one for each panel member (some hearings use 3-member panels), plus one for yourself. Never hand over your only copy.
• Organize with tabs: Create a numbered or tabbed evidence binder so you can reference items quickly ('Please turn to Tab 3 — these are my comparable sales').
• For comparables, use a one-page summary table showing: address, sale date, sale price, square footage, and price per square foot. Calculate the implied value for your property using the median price per square foot.
• For condition issues, lead with the professional report and follow with photos and contractor estimates.
• For CAD record errors, show the CAD's current record side by side with the correct information.

Dos and Don'ts at the ARB Hearing

Do:

• Speak to the panel, not to the CAD appraiser — the panel decides your case.
• Stay factual and professional. Avoid emotional appeals.
• Make a specific dollar-amount request. The panel cannot simply 'reduce it some.'
• Be concise. You'll typically have 15–20 minutes. Use it efficiently.
• Answer questions from the panel directly and honestly.
• Ask clarifying questions if you don't understand a point from the CAD appraiser.

Don't:

• Don't argue with the CAD appraiser during their presentation — wait for your rebuttal time.
• Don't make unsupported claims or exaggerate issues. Credibility matters.
• Don't bring evidence the panel hasn't seen before (hand it over when presenting, not during rebuttal).
• Don't leave without your determination. Ask when you will receive the written order if it's not issued immediately.
• Don't miss your deadline to appeal if you disagree with the outcome.

After the ARB Hearing

After the ARB issues its written order, your options depend on whether you accept the result:

• Accept the value: If you are satisfied, no further action is required. Your new appraised value will be used to calculate your tax bill.
• Binding Arbitration: For properties valued at $5 million or less (or $25 million for certain property types), you may request binding arbitration within 60 days of the ARB's final order. There is a filing fee.
• District Court: You may file suit in district court within 60 days of the ARB's final order. This path involves legal costs and is more common for high-value commercial properties.
• SOAH (State Office of Administrative Hearings): An alternative to district court for certain property types.

For most residential property owners, the ARB hearing is the final step — either the outcome is acceptable, or the cost and complexity of district court makes it impractical. That is why it pays to be well-prepared for the ARB.