Getting your yearly property tax bill can often include unwelcome surprises. When your county appraisal district values skyrocket above realistic pricing, your yearly property taxes climb right along with them. Filing a Texas property tax protest is your first step toward lowering those numbers back down to earth. If you’re unable to reach an agreement during an informal settlement conference with an appraiser, your case is escalated to a formal property tax protest hearing.
Appearing before a board to argue your case can seem scary. Familiarizing yourself with what to expect during arb hearing proceedings can eliminate that fear and help you feel empowered. With ample preparation and an organized presentation, you’ll confidently present your case and walk away with a fair tax valuation.
What Is an Appraisal Review Board (ARB)?
An appraisal review board, commonly referred to as an ARB, is a panel of local residents appointed to settle valuation disagreements between taxpayers and the county appraisal district.
While the appraisal district provides administrative assistance during board hearings, the ARB is an independent entity that does not answer to the chief appraiser. Board members hear out both the property owners and the appraisal district’s evidence and make an unbiased decision on the property value or agricultural exemption.
When Does an ARB Hearing Take Place?
Appraisal review board hearings are held after a property owner files a timely protest and is unable to settle the dispute during an informal conference.
Most Texas ARB hearings are held during the busiest protest months of May through July. After your protest is filed, the county will schedule your hearing and send you a notice of appraisal review board hearing via mail. This notice will include the date, time, and location to attend your hearing.
Preparation | Things To Do Before Your ARB Hearing
Preparing for your hearing is the first step to winning your property tax protest. Walking into a hearing with little to no evidence is unlikely to lead to a victory. Below are some helpful steps you can take to prepare for your hearing:
Review Your Property Record
Begin by obtaining your property record card from your county appraisal district’s website. Review every detail that the county has recorded. Look for errors in:
- Total square footage of livable space
- Bathroom and bedroom counts
- Outside structures such as garages or sheds
- Age of home and overall condition
- Total acreage or lot size
Errors on your property record card means easy adjustments to the value.
Collect Evidence
To demonstrate how to win an arb hearing, you will need hard evidence that supports your claim. You cannot simply provide the board with your opinion on what your home is worth. Gather the following documentation:
- Comparable Sales | Comparisons to nearby homes or commercial properties that have sold recently for less than your property’s appraised value.
- Property Photos | Take pictures of your property that clearly show any structural damage, deferred maintenance, foundational issues, or dated property improvements.
- Repair Estimates | Obtain written estimates from licensed contractors that specify the cost to make any repairs.
- Independent Appraisal | Fee appraisals completed by a licensed professional appraiser.
Organize Your Files
Create a presentation binder with clear tabs separating each piece of evidence. Print out at least four copies of your binder: three copies to leave with the board members and one for the appraisal district representative. Make a cover sheet for your binder that includes your desired market value and a list of key documents that support your opinion.
What Happens During an Appraisal Review Board Hearing?
Now that you know how to prepare for an ARB hearing, it’s time to walk through exactly what to expect during the hearing itself.
Step 1 | Check-In
Arrive at the location at least 15 minutes early. For virtual hearings, make sure to log into the virtual meeting platform at least 15 minutes early to ensure your microphone and webcam are working properly.
Step 2 | The Hearing Begins
Once you walk into the hearing room, the board president will officially call the meeting to order and swear you in. Any testimony you provide during the hearing is done under penalty of perjury.
Step 3 | District Presentation
The appraisal district representative will begin by presenting their evidence. Typically, they’ll share how your property was valued using mass appraisal techniques. They may also discuss comparable property sales or equity approaches.
Step 4 | Property Owner Presentation
Next, you’ll present your evidence to the board. Go through your binder and highlight any comparable sales or property deficiencies. Be sure to clearly state what value you are requesting and why those comps or repair costs justify that amount.
Step 5 | Board Questions
Board members may ask you or the district representative questions to better understand your situation. They could ask about a repair estimate, property adjustment, or sale date.
Step 6 | Closing
Once everyone has finished testifying, the board will begin deliberating. They will review all the evidence you and the appraisal district both presented, and cast a vote on what they believe your property is worth.
Common Mistakes to Avoid at Your Texas ARB Hearing
Property owners make mistakes during their Texas ARB hearing that can hurt their case:
- Showing Up Unprepared | Walking into a hearing without your documents organized or not printing enough copies for the board DOES hurt your case.
- Arguing Over Tax Dollars | The appraisal review board has no authority over tax rates imposed by your local city or school district. ONLY argue points that prove your home is valued too high.
- Missing Your Hearing | If you do not appear before the board, in person or online, your hearing will be dismissed.
- Becoming Emotional | Trying to play on the board’s sympathy by saying your property taxes are too high will get you nowhere. Only provide solid evidence such as sales listings, repair estimates, and official records.
- Not Reviewing the District’s Evidence | Texas Tax Code Section 41.461 allows the property owner to view the evidence the appraisal district will present against them at least 14 days prior to the hearing. Do not show up to your hearing unaware of the district’s arguments.
What to Expect After the Hearing
A few weeks after your hearing, you will receive a Notice of Final Determination via certified mail. If you accept the board’s decision, your protest comes to an end, and your tax bill will be calculated using your new value.
Should you choose to dispute the board’s findings, you do have other options:
- Binding Arbitration | Typically only used for residential property or lower-value commercial properties.
- SOAH Hearing | State Office of Administrative Hearings. Typically used for commercial properties or more expensive residential homes.
- District Court | Filing a lawsuit in District Court.
When To Hire a Property Tax Consultant
Property tax protests can be managed by the homeowners themselves as long as the properties are simple residential homes. However, when you own complex commercial buildings, expensive homes, or large multi-family portfolios, it might be beneficial to hire a professional tax consultant. Tax consultants have access to hard data and local market knowledge to effectively fight back against aggressive appraisal district increases.
Contact Hegwood Group | Let Us Help You Increase Your Long-Term Productivity
Navigating a property tax appeal takes time, resources to acquire market data, and an intimate knowledge of Texas tax law. Hegwood Group simplifies the process for you. We handle every detail of your Texas property tax protest, from reviewing your property record and gathering evidence to representing you at your ARB hearing.
We study market trends, compile top sales comps, and work tirelessly to save you as much money as possible on your residential or commercial properties. Contact Hegwood Group today and see how our customized tax representation services can help keep more money in your pocket.
Frequently Asked Questions
Q. How long does an ARB hearing last?
ARB hearings typically last anywhere from 15 minutes to half an hour. Both the homeowner and the appraisal district are given about 5 to 10 minutes to present their evidence to the board. Once both parties have presented, the board will deliberate and render a decision by voting.
Q. What do I need to bring to an ARB hearing?
Make sure you bring recent comparable sales data, time-stamped photographs of your property, contractor repair estimates, an independent appraisal, and three additional copies of your printed evidence binder to hand out to the board.
Q. What if I don’t agree with the ARB’s decision?
If you disagree with the ARB decision, you have the option to file for binding arbitration, file an appeal with SOAH, or file a lawsuit in Texas District Court.
Important Note: The information provided in this article is for general informational purposes only and should not be considered professional property tax advice. Because every property and tax situation is unique, readers are encouraged to consult with a qualified property tax consultant at Hegwood Group for guidance tailored to their specific circumstances. This article should not be relied upon as a substitute for professional advice.
