Informal Review vs. ARB Hearing: What to Expect

Side by side

The informal review

Every notice of appraised value explains the informal conference, and the appraisal office must hold one before your hearing if you ask (Tax Code §41.445). Request it on your protest form, and file the protest itself before the deadline; asking for an informal meeting doesn't extend it.

In Travis County, TCAD offers one informal meeting per property by phone or video. You can book a time through its "Get in Line Online" system. TCAD says to expect a settlement offer within about 10 business days, which you can accept or reject through the online portal, email, mail, or phone.

Bring the same evidence you'd use at a hearing: comparable sales, comparable appraisals, and documentation of your home's condition as of January 1.

Should you accept a settlement?

That's your decision. Two things to know before you do:

• It's final. An agreement with the chief appraiser on a protestable matter is final (Tax Code §1.111(e)), and the ARB can't review it.
• It affects next year's burden of proof. If the ARB or an appeal lowers your value, the appraisal district may have to meet a higher "clear and convincing" standard to raise it the next year. That doesn't apply when the reduction came from an agreement (Tax Code §41.43(a-3)).

The ARB hearing

Each appraisal district has its own appraisal review board, made up of residents who have lived in the district at least two years. ARB members may not discuss your protest with anyone outside the hearing, and it's a crime for district staff to contact them to influence a decision (Tax Code §§6.411, 41.66(f)). The panel opens by stating that its members are not employees of the appraisal district.

The Comptroller's model hearing procedures, which ARBs must follow, set this order:

1. Each side presents evidence and states an opinion of value. You choose whether to go first or second.
2. Each side can cross-examine the other.
3. Rebuttal, then closing statements in which each side states the value it's asking for.
4. The panel deliberates out loud and votes separately on each issue, such as market value and unequal appraisal.

Hearings are short; TCAD says to plan on 15 to 20 minutes. The parties don't debate each other directly, and you can't question the panel members. You'll receive the written order by mail or electronically.

By default, protests are heard by a panel of three. You can ask for a single-member panel on your protest form or in writing at least 10 days before the hearing (Tax Code §41.45(b-4)).

Preparing for the hearing

• Request the district's evidence. At least 14 days before the hearing you can get the data and comparables the appraisal district plans to use, free (Tax Code §41.461). If you asked and didn't receive it in time, the district generally can't use it (§41.67(d)).
• Stick to value. The ARB decides value and exemptions. It doesn't set tax rates, and your ability to pay isn't a factor.
• Bring enough copies. TCAD recommends five sets of paper evidence for an in-person hearing, or upload it to the portal for a remote one.
• Know your rights on timing. You can postpone once without giving a reason if you don't have an agent, and if your hearing doesn't start within two hours of its scheduled time you can ask for a postponement.
• Consider a certified appraisal. For property worth $1 million or less, if you deliver a sworn appraisal from a certified appraiser at least 14 days before the hearing, the district must prove a different value by clear and convincing evidence (Tax Code §41.43(a-1)).

Phone, video, and affidavit hearings

You can attend by phone or video if you say so on your protest or in writing at least 5 days before the hearing (Tax Code §41.45(b-1)). You can also skip attending and submit your evidence in a sworn affidavit, Comptroller Form 50-283, which must be notarized and filed before the hearing begins. In Travis County, if you don't choose a format, the ARB schedules a phone hearing.