How to Prepare for an Appraisal Review Board (ARB) Hearing in Texas

By Harsha N Hegde | Updated: May 22, 2025

Got your hearing notice? Wondering how to prepare for your hearing? Don't worry! You are not alone! Most new homeowners find it intimidating to appear before an Appraisal Review Board. But, you can ease the process by preparing well and presenting your evidence confidently before the ARB. As the old adage goes "Preparation is the key to success". This guide will help you be better prepared to face the ARB.

Let's begin by understanding what an Appraisal Review Board is.

What is an Appraisal Review Board (ARB)?

An Appraisal Review Board (ARB) is an independent panel of private citizens appointed by the county’s administrative law judge. Their role is to hear and resolve property tax protests between property owners and the appraisal district.

The ARB does not appraise properties or oversee appraisal district operations. Its sole responsibility is to review and rule on formal protests filed by property owners, following the Texas Property Tax Code and other applicable laws. ARB members are expected to remain impartial and evaluate each protest fairly and independently.

What is an ARB Hearing (formal hearing)?

An ARB hearing is a formal meeting where a property owner can make their case for reducing the appraised (or “noticed”) value of their property.

The Appraisal Review Board (ARB) is an independent panel of local citizens that reviews evidence from both the property owner and the appraisal district. Their role is to determine whether the appraisal is fair and complies with the Texas Property Tax Code.

If the ARB finds the property owner’s evidence compelling, it may grant a reduction. If not, the noticed value will remain unchanged. Importantly, the ARB cannot increase your property’s value during the hearing — it can only reduce it or leave it as is.

When will I get my notice about a formal hearing?

You will usually get your notice for a formal hearing at least 10 days before the hearing is scheduled to take place. The notice will list the time, date, and location of the hearing. If you filed your protest online, then check your CAD's online portal for owners. You will also receive an email.

What Evidence Should a Homeowner Bring to the ARB Hearing?

Bringing strong, well-organized evidence is critical to a successful protest. Here’s what you should consider bringing:

1. Closing Disclosure
   If you purchased the property within the last year, bring the closing document that shows the sale price and sale date.

2. Photos of Property Damage
   Take clear photos of any visible issues—cracks, roof damage, foundation problems, etc.

3. Repair Estimates
   Provide written estimates from licensed contractors—ideally three quotes—to document the cost of necessary repairs.

4. Sales Comparables
   Bring recent comparable sales (comps) from your neighborhood that support a lower market value.

5. Equity Comps for Unequal Appraisal Protest
   If you're protesting based on unequal appraisal, bring an equity grid showing how your home's appraised value compares to similar nearby properties.

6. Professional Appraisal Report (Optional)
   A certified appraisal from a licensed appraiser can be very persuasive. However, these reports often cost $500 or more, so weigh the cost against your potential tax savings.

📎 Pro Tip: Bring Extra Copies

Bring 4 copies of all your documents (one each for you, the 3 ARB panel members) and at least 2 copies of photos.

Being prepared shows professionalism and ensures everyone has what they need to review your case fairly.

How is an Appraisal Review Board (ARB) Hearing Conducted?

An ARB hearing is a formal but brief session—typically lasting around 15 minutes—where both the property owner and the appraisal district present their evidence and make their case.

Who Will Be at the Hearing?

Expect to find five people at the hearing table:

• Three ARB members (including one Chairperson) – they conduct the hearing and make the final decision.
• One CAD appraiser – represents the appraisal district and defends the noticed value.
• The property owner or their representative – presents evidence to support a lower value.

Only the three ARB members have voting authority. The appraiser and property owner are participants.

What Happens During the Hearing?

1. Introductions
   The Chair opens the session with introductions of the ARB panel and the CAD appraiser.

2. Confirmation of the Subject Property
   The Chair reads out the account number and confirms the property under protest.

3. Homeowner Presents Their Case
   The Chair asks for the property owner’s opinion of value.
   The owner (or their rep) explains their position, backed by evidence such as equity comps, comparable sales, condition issues, photos, repair estimates or an independent appraisal.

4. CAD Appraiser Responds
   The appraiser presents their side and supports the original appraised value with comparable data or internal analysis.

5. Rebuttal and Follow-up

   • The property owner may rebut the CAD’s evidence.
   • The appraiser may respond again.
   • There may be one or two brief rounds of exchange.

6. Deliberation and Decision
   The ARB members take a few minutes to review the evidence and issue a decision.
   They are legally required to announce the result orally at the hearing.

7. After the Hearing

   • A written order is sent by certified mail.
   • The result may also be posted in your online protest dashboard or sent via email.

Tips to Be Successful at the Protest Hearing

1. Stay calm and present your case logically.
   Be clear and concise. If you're protesting based on unequal appraisal or market value, present your comps and walk them through your calculations.

2. Avoid getting emotional.
   Be professional and courteous. You have one hearing, but the ARB hears dozens each day. A respectful tone goes a long way.

3. Understand the hearing structure.
   Each side—the homeowner and the CAD appraiser—takes turns presenting evidence and rebuttals.

4. Make sure all your evidence is presented before closing.
   Once both sides finish, you’ll be invited to give a closing statement. No new evidence is allowed after this point, so summarize everything clearly before closing.

5. Stick to your time limit.
   Most hearings allow each party about 5 minutes, so use your time wisely.

6. Make compelling, fact-based arguments.
   Use solid data to back your claims—comparables, photos, appraisals, etc.

7. If you bought the property recently, bring your closing statement.
   The appraiser may match your purchase price or time-adjust it to Jan 1.

   Note: This applies only to regular, arm’s-length transactions—not foreclosures or family sales.

8. Remain respectful and professional at all times.
   Even if you disagree with the CAD or the ARB, maintaining composure strengthens your credibility.

Request CAD Evidence and Review It Before Your Hearing

If you're scheduled for an ARB hearing, be sure to request the CAD's evidence packet in advance.

According to the Texas Property Tax Code Sec 41.461, appraisal districts are required to provide their evidence at least 14 days before the hearing. If you filed your protest online, most CADs will upload the evidence directly to your online portal. Review it carefully and prepare your rebuttal.

The CAD’s evidence packet typically includes their sales and equity comps. When reviewing them, check that the comps:

1. Are within a reasonable distance from your property (ideally within 1 mile).
2. Are similar in lot size and improvement size.
3. Have the same number of stories (1-story vs. 2-story).
4. Have similar bedroom and bathroom counts (e.g., 3 bed/2 bath vs. 3 bed/2.5 bath is okay; not 3 bed/2 bath vs. 4 bed/3 bath).
5. Are close in year built, quality, and desirability.

🔍 Important Tip

If any of the CAD’s selected comps have recently received value reductions, bring this up during the hearing. Highlighting reduced comps in their own evidence can undermine their median and strengthen your position.

Challenge CAD’s Assumptions

If you find issues with how CAD selected or rated properties, raise those concerns with the ARB. For example:

We've seen cases where CAD assigns a desirability rating of "Excellent" even though no recent remodeling has occurred.

In one instance, a home built in 1960 underwent major renovations in 2000. The CAD updated its desirability rating to "Very Good" that year. But by 2022, after 22 years of wear and tear, the rating hadn’t been adjusted down. These outdated assessments can unfairly inflate your valuation.

If your property suffers from a similar issue, bring it to the ARB’s attention and request a correction in your desirability rating.

By thoroughly reviewing the CAD’s evidence and challenging weak comps or outdated assumptions, you improve your chances of a successful protest.

How do I prepare for a protest hearing?

There are a few things you can do to prepare for a protest hearing:

1. Gather any supporting evidence that you have (e.g., sales data, equity comps, repair estimates, photos, etc.). This will help you make your case during the hearing.

2. If you bought in the last year, then get your closing statement ready.

3. Review CAD's evidence and check if the comps they presented are suitable.

4. Review our article on tips to a successful property tax protest.

What happens if I do not appear for my formal hearing?

If you absent yourself from the hearing, then the Appraisal Review Board will dismiss your protest and the appraisal district's noticed market value prevails.

Where are ARB hearings conducted?

ARB hearings may be conducted either in-person, by phone, or via video conference. In-person hearings were the standard way to conduct a formal protest hearing, until the Covid pandemic stuck. ARBs then transitioned to remote online hearings. Thereafter, property owners typically get the option to choose either an in-person or a remote online hearing.

What to expect at an in-person hearing:

In-person hearings are typically held in a conference room at the appraiser's office. The hearing will be presided over by a panel of three appraisers, and the parties involved will have an opportunity to present their case and counter the evidence presented by the other party.

What to expect at a phone hearing:

Phone hearings are less formal than in-person hearings, but they follow the same general format. The panel of appraisers will call the parties involved and hear their presentations over the phone.

What to expect at a video conference hearing:

Video conference hearings have become common post-covid pandemic. They allow all parties involved to see each other via webcam. This can be helpful to the homeowners and are a viable solution if the homeowner resides in a different county/state than their property.

What should you do after an Appraisal Review Board Hearing?

If the ARB reduced your noticed market value, then you will receive a revised notice of market value. That brings your property tax protest to a closure. You don't need to do anything else. Wait for your property tax bill to arrive (late fall) and prepare to pay the tax bill. In case the ARB refused to reduce your market value, then you can either accept the noticed market value or enter into a binding arbitration.

Can ARB hearing be rescheduled?

Certainly! In case you are unable to attend the scheduled ARB hearing, you can request it to be rescheduled. Individual homeowners are allowed to postpone their hearing once, without cause. And if good cause is shown, hearings can be rescheduled again, provided the Chief Appraiser or the Chairman of ARB agrees. Texas property tax code Section 41.45(e) lays down the rules for rescheduling hearings.

1. Request to reschedule should be made prior to the date of the hearing.

2. The property owner is representing himself/herself and is not represented by an Agent. If an Agent is representing you, then the agent should request reschedule.

3. Hearings can be rescheduled to a date not less than 5 days or more than 30 days from the originally scheduled date.

4. You can request to reschedule either via phone, email, writing or in person.

What if you missed your ARB hearing date?

In case your miss your ARB hearing, you will have to file a written statement with the ARB within 4 days from the date when your hearing was scheduled, showing good cause and seek a new hearing date. The Chairman of the ARB then decides whether to accept your petition and set a new hearing date for you.

What if I cannot attend my ARB hearing?

If you requested to attend an in-person ARB hearing, you may be able to change it to an online hearing. In case the date and time is not suitable, you can request the ARB to reschedule your hearing.

I can't attend my ARB hearing in person. Can request a remote hearing?

Absolutely! You can request a remote hearing either through a teleconference or through video conferencing. However, be sure to send an Unsworn Declaration to the ARB before the hearing. Contact the appraisal district and check with them if they accept the unsworn declaration via email or if you need to mail it. Your online protest dashboard may also let you upload it there. But, be sure to confirm from the CAD that your Unsworn Declaration is on file, a couple of days prior to the hearing. There have been many instance where ARBs have denied a fair hearing to the homeowner claiming their declaration is not on file.

Tarrant County Unsworn Declaration

Bexar County Unsworn Declaration

Should I Choose a Single-Member ARB Panel or a Full Three-Member Panel?

Texas law allows property owners to request a single-member ARB panel instead of the standard three-member panel. This request must be made in writing—either as part of the Notice of Protest or as a separate submission at least 10 days before the scheduled hearing date.

How Single-Member Panels Work

• A single ARB member hears your protest and makes a recommendation.
• The full ARB can:
  • Accept the recommendation,
  • Override it with its own determination, or
  • Send it for a rehearing with a different single-member panelist.

Choosing Your Option

Starting in 2022, Harris CAD's iFile system lets property owners choose between a single-member or full panel when filing online.

There’s no universally better choice—it depends on your personal comfort and presentation style:

• Choose a three-member panel if you're confident presenting to a group and want more eyes on your case.
• Choose a single-member panel if you prefer a more direct, one-on-one format.

💬 Many homeowners have discussed this on forums like Reddit. It’s worth browsing their experiences before deciding.

Tip: Whichever format you choose, preparation is key. Present your case with clarity, evidence, and professionalism.

Who appoints the Appraisal Review Board members?

ARB members in each county are appointed by the local administrative district judge. County Appraisal Districts invite applications once a year from resident individuals to serve on the ARB. Any individual who has been a resident of that county for the past two years is eligible to apply.

Now that you have understood the process of an Appraisal Review Board Hearing, you can begin your preparation by getting your equity comps report. It barely takes 2 minutes. Just enter your address and check our computed median appraised value in your neighborhood. Our comps report is backed by our 100% money back guarantee!

How to Become an ARB Member?

If you have lived in your county for at least two years, you can apply to be an ARB member in your county. Serving on an ARB is a great way to give back to your community.

Here is an example announcement from Fort Bend CAD:

Source: Fort Bend CAD on Twitter

Another example from Dallas CAD:

Source: Dallas CAD ARB openings

Role and Responsibilities

ARB members serve on panels of one or three and preside over disputes between property owners and the CAD. They listen to testimony, review evidence from both sides, and issue a ruling based on the Texas Property Tax Code. Members receive training from the Texas Comptroller’s office and are paid for their time during hearings, training sessions, and meetings.

This is a part-time, seasonal position that typically runs from May to September. Members are expected to be available on weekdays (some evenings and weekends may also be required), though they’re not scheduled every day.

Eligibility and Restrictions

To qualify, applicants:

• Must be a resident of the county for at least two years.
• Cannot currently work for the CAD or any taxing unit.
• Cannot have a close association with county government.
• Cannot reapply if they've already served the maximum term (typically three 2-year terms).

Can the ARB Raise My Market Value at the Hearing?

No — the ARB cannot raise your appraised value at the hearing, unless you specifically request it.

This protection comes from Senate Bill 2 of 2019, which ensures that protesting your value won't backfire.

"The bill prohibits an ARB from determining the appraised value of a property that is the subject of a protest to be an amount greater than the property's appraised value as shown in the submitted appraisal records, except as requested and agreed to by the property owner."

So, rest easy — protesting your property value cannot result in a higher value unless you ask for it. ARB can either reduce your value or leave it as noticed. They CANNOT raise it.

About the Author

Harsha N Hegde is the founder of squaredeal.tax, a DIY platform that helps Texas homeowners protest unfair property tax assessments. He has helped thousands of Texas homeowners save money using comps-based evidence and practical guidance.