Appeal Options After the ARB

If you are dissatisfied with the ARB's findings, Texas law provides appeal routes. Each has its own deadline and its own trade-offs, and some require professional judgment about whether you have a case. We describe what the official sources say; we do not advise on which route fits your situation.

District court

You may appeal the ARB's decision to state district court in the county where the property is located. A party appealing must file a petition for review with the district court within 60 days after receiving notice that the final order was entered; missing that deadline bars the appeal. Before filing, the Comptroller advises consulting an attorney about whether you have a case. The Tax Code also requires a partial payment of taxes — usually the amount not in dispute — before the delinquency date, with a statutory procedure to ask the court to excuse prepayment on an inability-to-pay oath. Within the court process, you may seek resolution by arbitration, jury, judge, or settlement discussions.

Regular binding arbitration (RBA)

Instead of district court, certain ARB determinations may be appealed to regular binding arbitration under Tax Code Chapter 41A, conducted by an independent neutral arbitrator whose decision is binding on all parties. To qualify, the property must be real or personal property, the ARB must have determined the appraised or market value or an unequal appraisal, the ARB-determined value must not exceed $5 million (no value limit for residence homesteads), taxes must have been timely paid, and no district-court suit may be pending on the same matter. The request and deposit are due within 60 days of receiving the ARB order — the same window as the district-court petition. While the appeal is pending, the owner must pay taxes on the undisputed portion of the taxable value, and delinquent taxes bar the appeal. The Comptroller maintains the arbitrator registry and processes requests, deposits, and refunds, but is prohibited from advising on a pending arbitration.

Worked example: comparing the two main routes (illustrative)

Illustrative comparison — choosing a route is a professional-judgment decision the Comptroller itself says to discuss with an attorney.

1. Scenario: the ARB's order leaves your value at $520,000 and your comparable still supports ~$470,000. Both appeal windows close 60 days after you received the order.
2. Route — district court: no value ceiling, and the case can end in a jury trial or settlement — but you must pay the taxes not in dispute before the delinquency date, and the Comptroller advises consulting an attorney about whether you have a case.
3. Route — regular binding arbitration: your home is a residence homestead, so the $5 million cap is no obstacle; the process is before a single independent arbitrator and generally less formal than court — but the arbitrator's decision is binding, you must have paid taxes timely, and the request and deposit are due in the same 60-day window.
4. The common deadline: both routes open and close in the same 60-day period, so the choice is about forum and trade-offs, not about buying time.

What this tells you: for a homestead, eligibility rarely eliminates either route — cost, formality, bindingness, and whether you want a judge/jury or a neutral arbitrator are what separate them, and eligibility conditions (timely taxes, no pending suit) must be checked before filing either.

What it does not tell you: filing fees and deposits in current amounts, your county's practice, or whether your case is strong enough to justify either route.

State Office of Administrative Hearings (SOAH)

If the ARB-determined value exceeds $1 million, you may be able to appeal to SOAH on the determination of appraised or market value or on an unequal appraisal (industrial property is excluded). To do so, file a Notice of Appeal by Property Owner — an official SOAH form — with the chief appraiser within 30 days of receiving the ARB order, and a $1,500 deposit with the chief appraiser within 90 days. SOAH administrative law judges' decisions are final and may not be appealed.

Limited binding arbitration (LBA)

Separate from value appeals: after filing a protest, if you believe the ARB or chief appraiser failed to comply with a procedural requirement relating to your protest, you may request limited binding arbitration to compel compliance.

One clock to watch above all

Every route runs from the ARB's final order, so note the date you receive it. These appeal windows do not extend because you were busy or found the order confusing — if preserving appeal rights matters to you, act well before the deadline and confirm the current procedure with the applicable authority.