How the Protest Process Works

Step 1. The notice of appraised value arrives

The process begins when the appraisal district sends its notice of appraised value — by April 1 for most homesteads, May 1 for other property, or as soon as practicable thereafter. The notice states the current and prior values and explains how to protest. Read it against your own records: are the property's characteristics right? Does the change from last year make sense? Our assessment checker organizes that review.

Step 2. You file a notice of protest

To be heard, you must file a written notice of protest with the ARB within the deadline — generally May 15 or 30 days after the notice was delivered, whichever is later. The filing can be as simple as a letter identifying you, the property, and what you disagree with; the official form is not required. See how to file.

Step 3. The informal conference (optional but common)

After filing, you may request an informal conference with the appraisal district to try to resolve the protest before the formal ARB hearing. Many protests end here, by agreement. See the informal conference.

Step 4. The ARB schedules your hearing

If the protest is not resolved informally, the ARB must send you notice of the hearing date, time, place, and subject matter at least 15 days in advance, along with information on accessing 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 information on requesting the evidence the district will introduce.

Step 5. The hearing

At the formal hearing, the ARB panel listens to both sides. You may appear in person, by telephone or videoconference, or by written affidavit. You and the district each present evidence and argument, and each may state an opinion of value. See the ARB hearing.

Step 6. The written order

The ARB determines the protest by written order, delivered electronically (if you elected electronic delivery) or by certified mail. The order states the ARB's determination, including the appraised value it found. Once the ARB rules, its decision is binding for that tax year — but appeal options exist, described on our appeal options page.

Step 7. Afterward

If the ARB changes your value, the chief appraiser notifies the taxing units, and your tax bills reflect the corrected value. Refunds apply if you already paid. See after the hearing.

Worked example: the process on a calendar (illustrative)

Illustrative timeline with made-up dates — real dates depend on when your district mails notices and schedules hearings.

1. April 10 — notice arrives: the notice shows $520,000, up from $470,000. You check the characteristics and find the living area is overstated by 150 sq ft, and you gather a comparable sale.
2. April 25 — you file: well inside the May 15 deadline, you file a letter identifying you, the property, and the grounds (value exceeds market value; unequal appraisal), keeping a dated copy.
3. Early May — informal conference: the district's staff confirms the square-footage error and offers $495,000. You decline — your comparable supports closer to $470,000 — and the protest continues.
4. June 20 — hearing notice: at least 15 days before the hearing you receive the date, time, place, and subject matter; 14 days out, the district's hearing packet and the ARB's procedures arrive.
5. July 8 — hearing and order: you present the comparable and the measurement issue; the ARB's written order arrives within the statutory window stating the value it found.

What this tells you: every step is dated and documented, which is why the standard advice is to keep proof at each stage — the process is procedural, and deadlines do the sorting.

What it does not tell you: your county's actual schedule, or how long an informal resolution takes — districts vary.