How to Present Your Case at an Appraisal Review Board Hearing

Information about How to Present Your Case at an Appraisal Review Board Hearing

1. Notice of Appraised Value

• You just received a notice from the county appraisal district telling you the value of your home and estimating what your taxes could be.
• The estimated tax is based on the appraised value the district places on your home. It also is based on your home and the prior year’s tax rated of your taxing units.
• You have the opportunity to appeal the value if you think it is incorrect.

2. What do You do Now?

• Review your notice of Appraised Value. There may be info regarding the appraisal district’s informal review process.
• File a written notice of protest by the protest deadline. (Your Appraisal Notice may include a protest form)
• You may be able to resolve the matter with the appraisal district at an informal meeting.

3. The ARB

• If the appraisal district doesn’t have an informal process or if you are unable to reach a solution with the appraisal district, you may take your case to the ARB  if you have filed a protest by the deadline.
• The ARB is an impartial panel composed of your neighbors who live the the county. They listen to you as well as the appraisal districts representative and may adjust values based on the evidence presented in the hearing.

4. What Can You Protest?

• Excessive Value: if you believe the appraisal district’s value on your home is too high.
• Unequal Appraisal: if you believe the appraisal district appraised your home at a higher proportion of its value than most properties.
• Failure to Grant Exemptions: if the chief appraiser denied your exemption application.
• Failure to Provide Notice: if the appraisal district failed to provide notice that the value of your home changed.

5. Filing a Protest

• Your protest must be filed by the deadline shown on your notice of appraised value. If the notice contains not deadline, you must file a protest by May 15th or no later than 30 days of the date on the notice, whichever is later.
• The ARB shall provide for an evening or weekend hearing.

6. What to Expect

• 14 days before your ARB hearing, the appraisal district mails you the following:
  • A copy of a Comptroller pamphlet explaining your remedies;
  • A copy of the ARB procedures; and
  • A statement that you can inspect and obtain a copy of  any information the appraisal district plans to introduce at your hearing.
• This information is often included with your notice of hearing date and time.
• Prior to your hearing, you make inspect and obtain a copy of all the information the appraisal district introduces at the hearing.
• The appraisal district has to provide, upon your request, the information they used to appraise your property.
  • The charge for copies for homeowners cannot exceed $15 per property appeal.

7. Preparing for the ARB Hearing

• See the appraisal district website for what you should prepare for during the ARB meeting.
  • The ARB will evaluate your home’s value based on the evidence you present during the hearing.
  • After the ARB makes it’s decision, they will make it know to you and will send you a written order.
  • If the hearing was held by a panel of the ARB, the decision is not final until approved by the full ARB.

8. What Now?

• If you don’t agree with the ARB’s decision, you have the following options:
  • binding arbitration;
  • district court; or
  • SOAH
• You will have to make a partial payment of the taxes before the delinquency date, usually the amount of taxes not in dispute.

Please be advised that this information is being provided solely as an informational resource. The information provided neither constitutes nor serves as a substitute for legal advice.

Visit the Appraisal District Website for more information.

How to Present Your Case at an Appraisal Review Board Hearing

The Boehm Team | (830) 428-8106 | info@MyBoehmTeam.com

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