The ARB Hearing

Before the hearing

The ARB must send you notice of the hearing date, time, place, and subject matter at least 15 days in advance, with information on how to access your property's estimated taxes. At least 14 days before the hearing, the appraisal district must send you the Comptroller's Taxpayer Assistance Pamphlet, the ARB's adopted hearing procedures, and a statement that you can request copies of the information the district will use at the hearing. Request that information — you are entitled to the data, schedules, formulas, and other information the chief appraiser will introduce, at no charge.

How you can appear

• In person. The traditional format, before a panel of ARB members.
• By telephone or videoconference. You must notify the ARB in your protest or at least 10 days before the hearing. If you appear remotely, evidence must be offered by affidavit.
• By written affidavit. You may offer evidence and argument by sworn affidavit without appearing, using the Comptroller's affidavit form or your own. If you submit an affidavit and do not state an intent to appear, the ARB may treat the affidavit as your entire presentation.

You may also request (in the protest or 10 days ahead) that a single-member panel hear your protest, and, for qualifying properties in large counties, a special panel.

What happens at the hearing

ARBs try to conduct hearings informally, but they deserve the respect of a court proceeding: be on time, be prepared, and address the panel. You and the appraisal district's representative each present evidence, examine witnesses, and may state an opinion of the property's value. You generally choose whether to present first. Before or at the start of the hearing, each side must give the other a copy of the written material it intends to offer.

A hearing has two parts: evidence and argument. Present your evidence clearly and concisely, and keep the argument on the property and the market — not on your personal financial situation, which the ARB cannot consider. Emotional arguments and baseless claims carry no weight; the ARB's job is to determine the property's value based on the market.

The decision

The panel does not announce the final decision at the table; the ARB determines the protest by written order delivered afterward, within statutory deadlines (30 days after the hearing concludes in most counties; 45 in counties of four million or more). See after the hearing.

Worked example: structuring a five-minute presentation (illustrative)

Illustrative scenario with made-up numbers — not a real property and not a suggestion about what any ARB will decide.

1. Your position: notice says $410,000; you will state an opinion of value of $380,000 — pick one number and be able to say it plainly.
2. Evidence item 1 (record error): district records show 2,400 sq ft; your survey shows 2,150. Point: the model overstates size by ~11%.
3. Evidence item 2 (comparable sales): two genuinely similar sales (same subdivision, similar age and size, within the statutory window) at $365,000 and $372,000.
4. Evidence item 3 (condition): dated photos plus a repair estimate for a documented foundation issue.
5. Argument: one sentence per item, ending with your stated value: "Between the size correction, the two sales, and the documented condition, I believe the market value is $380,000."

What this illustrates: each item maps to a specific legal factor (characteristics, comparability, condition) and ends at a concrete number — the structure is the point, not the numbers.

What it does not show: how the district will respond, what value the panel will settle on, or that your evidence will be admitted in the form you bring — follow your ARB's procedures.

If you cannot attend

A property owner (without an agent) is entitled to one postponement without showing cause if requested before the hearing date; postponements for good cause are also available. If you or your agent misses the hearing, a written request showing good cause filed within four days can earn a new hearing.