The Texas Appraisal Review Board is an independent panel of local citizens that hears property owners’ protests of their appraised values, weighs the evidence, and orders any changes to the appraisal roll before tax bills go out. Every appraisal district in the state has one, and it is the forum where you challenge what the district says your property is worth.
Who Sits on the Board and Why That Matters
ARB members are residents of the appraisal district who serve two-year terms after completing training administered by the Texas Comptroller.1Texas Comptroller of Public Accounts. Appraisal Review Boards2Legal Information Institute. Texas Code 34 Tex. Admin. Code 9.4260 – Qualification for Inclusion in Comptrollers Registry of Arbitrators The board operates independently of the Central Appraisal District under Texas Tax Code Section 6.41; members are not appraisal district employees and have no role in setting values.3State of Texas. Texas Tax Code 6.41 – Appraisal Review Board
That independence is enforced. Members cannot discuss the evidence or merits of a protest with anyone outside the hearing, and each panelist signs an affidavit to that effect before every case. A member who has had a prohibited conversation must be recused. The chief appraiser and district staff are equally barred from contacting members to influence a decision or sharing data about how much the board has reduced values overall. Violations on either side are Class A misdemeanors.4Texas Comptroller of Public Accounts. Informational Guide to Model Hearing Procedures for Appraisal Review Boards3State of Texas. Texas Tax Code 6.41 – Appraisal Review Board The rules exist so that when you walk into a hearing, the people deciding your case are hearing your evidence for the first time.
The Filing Deadline
You must file your protest by May 15, or 30 days after the appraisal district mails your notice of appraised value, whichever is later.5Texas Comptroller of Public Accounts. Appraisal Protests and Appeals Read that carefully: the 30 days run from the mailing date, not from the day you find the notice in your mailbox. Missing this deadline is the most common way property owners lose their right to protest.
Two Ways in After the Deadline Passes
Even if May 15 is behind you, two provisions can still get you a hearing.
Under Tax Code Section 41.411, if the appraisal district never delivered your notice of appraised value, you can protest on that ground alone. If the board finds the notice was not properly given, it must then hear your underlying protest on value or exemptions. You still have to pay the undisputed portion of your taxes to preserve your right to a final decision.6State of Texas. Texas Tax Code 41.411 – Protest of Failure to Give Notice
Under Tax Code Section 25.25(d), you can file a correction motion any time before taxes become delinquent if the appraised value exceeds the correct value by more than one-fourth for a homestead or one-third for non-homestead property. If the board corrects the roll, you owe a late-correction penalty of 10 percent of the taxes calculated on the corrected value. This route is closed if you already had a hearing on the same property where the board ruled on the merits, or if the value was set by a written agreement with the district.7State of Texas. Tax Code Chapter 25 – Local Appraisal
How to File and Which Grounds to Choose
The standard form is Comptroller Form 50-132, available from your appraisal district or the Comptroller.8Texas Comptroller of Public Accounts. Property Owners Notice of Protest – Form 50-132 The form is not technically required; any written communication that identifies the property, the owner, and what you are unhappy about is legally sufficient.5Texas Comptroller of Public Accounts. Appraisal Protests and Appeals Using the official form is the safest route because it prompts you to check the specific grounds for your protest.
The two grounds most owners rely on are excessive market value and unequal appraisal. They are different arguments. An excessive-value protest says the district’s number is higher than what a buyer would actually pay. An unequal-appraisal protest says that whatever the number is, you are being assessed at a higher ratio than similar properties around you. You can check both.
Evidence That Actually Moves the Board
Hearings turn on evidence. The presentations that work usually include a mix of the following:
- Recent sales of genuinely comparable properties, similar in size, age, condition, and location. Picking only the cheapest sale in your ZIP code rarely helps because the appraiser will point out how it differs from yours.
- Photographs of foundation issues, structural problems, outdated systems, or deferred maintenance, paired with written contractor estimates that put a dollar figure on the repairs.
- A recent independent appraisal from a licensed appraiser. This carries significant weight, particularly if done within the past year.
- For unequal-appraisal claims, the appraised values and assessment ratios of comparable properties. The statutory 10 percent median-ratio standard applies formally to district court cases, but presenting the comparison at the ARB helps the panel see the disparity.9State of Texas. Texas Tax Code 42.26 – Remedy for Unequal Appraisal
Get the District’s Evidence Before the Hearing
At least 14 days before your hearing, the chief appraiser must notify you of your right to request copies of all data, schedules, formulas, and other information the district plans to use, along with a copy of the ARB’s hearing procedures.10Texas Public Law. Texas Tax Code 41.461 – Notice of Certain Matters Before Hearing Request it. Reviewing the district’s numbers ahead of time lets you spot weak comparables, prepare rebuttals, and avoid being blindsided.
The rule has real enforcement. Any evidence you requested under Section 41.461 that the district failed to deliver at least 14 days before the hearing is inadmissible, whether the district tries to introduce it as a document, through testimony, or by argument. The only exception is evidence used to rebut something you raised first.11State of Texas. Texas Tax Code 41.67 – Evidence If the district tries to slip in undisclosed data, object, and the board must exclude it.
The Informal Meeting Comes First
Most appraisal districts offer an informal meeting with a staff appraiser before your case reaches the ARB. Many protests settle here. You still file a protest first, and you bring the same evidence you would take to a formal hearing.
If the appraiser offers a value you can live with, you sign a Settlement and Waiver of Protest form. Read it before signing: it withdraws your protest and waives any further proceedings on the matter.12Texas Comptroller of Public Accounts. Settlement and Waiver of Protest – Form 50-218 If the offer is not good enough, decline. Your protest stays alive and moves to the ARB, and the informal number does not limit what the board can decide.
What Happens at the Formal Hearing
The chairperson swears in everyone who will testify, including the district’s representative. The district usually presents first, walking the panel through its data and valuation model. You then cross-examine the district’s witness. That right is guaranteed by statute; the board can enforce reasonable time limits but cannot take cross-examination away.13Texas Comptroller of Public Accounts. 2023 Model Hearing Procedures for Appraisal Review Boards
After the district finishes, you present. Bring enough copies of every exhibit for each board member plus one for the district representative. Walk the panel through your comparables, photos, and documentation. Members may ask questions. Both sides make brief closing statements, and the board usually deliberates and announces its decision in the room.13Texas Comptroller of Public Accounts. 2023 Model Hearing Procedures for Appraisal Review Boards
If You Cannot Appear in Person
Under the 2026 Model Hearing Procedures, you can request a telephone or videoconference hearing in writing at least five days before the hearing if you are representing yourself, or 10 days before if you have an authorized representative. You can also submit your entire case by affidavit without appearing at all, so long as the affidavit arrives before the hearing begins.14Texas Comptroller of Public Accounts. 2026 Model Hearing Procedures for Appraisal Review Boards Appearing live, in person or by video, is usually more effective because it lets you respond to arguments in real time. You can also designate an agent to handle the hearing using Comptroller Form 50-162.
If You Disagree With the ARB’s Decision
After the board rules, it mails you a written order of determination by certified mail. If you accept the result, nothing more is needed. If not, three appeal paths are available, and they are mutually exclusive for the same tax year.
District court. File a petition for review in the state district court in the county where the property is located within 60 days of receiving the ARB’s order. This is a full judicial proceeding with discovery, expert witnesses, and a possible trial. It is the most expensive option and offers the broadest review.5Texas Comptroller of Public Accounts. Appraisal Protests and Appeals
Binding arbitration. Properties appraised at $5 million or less qualify under Tax Code Chapter 41A. You file the request with the Comptroller within 60 days of the ARB’s order and submit a deposit that varies by property type and value:
- Homestead valued at $500,000 or less: $45015Texas Comptroller of Public Accounts. Arbitration Deposit and Arbitrator Fee Schedule
- Homestead valued over $500,000: $500
- Non-homestead valued at $1 million or less: $500
- Non-homestead valued over $1 million up to $2 million: $800
- Non-homestead valued over $2 million up to $3 million: $1,050
- Non-homestead valued over $3 million up to $5 million: $1,550
The Comptroller keeps $50 for administrative costs. A single arbitrator decides the case, and the ruling is binding on both sides. It is faster and cheaper than court.
State Office of Administrative Hearings. If the property is not industrial and the ARB’s determined value exceeds $1 million, you can appeal to SOAH for a hearing before an administrative law judge. The deposit is $1,500, which includes a $300 filing fee, and you file with the chief appraiser within 90 days of receiving the ARB’s order.16State Office of Administrative Hearings. Appraisal Review Board SOAH is more formal than arbitration but generally cheaper and faster than district court.
You Still Have to Pay Your Taxes
Filing a protest does not stop the tax clock. If your protest is still pending when taxes come due on January 31, you generally owe the full amount. If you filed a late protest under Section 41.411 because you never received notice, you must pay at least the undisputed portion to preserve your right to a final determination; skip that and you forfeit the protest.17State of Texas. Texas Tax Code 41.4115
If you genuinely cannot pay while the protest is pending, you can file an oath of inability to pay. The board holds a hearing on your finances and may excuse the prepayment requirement if paying would unreasonably restrict your access to the protest process. It can attach conditions, and if you do not substantially comply, it will dismiss the protest.17State of Texas. Texas Tax Code 41.4115
Unpaid taxes start racking up penalties and interest after January 31. The combined charge begins at 7 percent in February and climbs monthly, eventually reaching 12 percent in penalties plus 1 percent monthly interest that keeps accruing until the balance is paid. For most owners, paying on time and seeking a refund after the appeal is resolved costs less than letting the penalties mount.