Informal and Formal Protest Hearing Process Explained

If you disagree with your property’s appraised value, you have the right to file a protest. Protest must be filed by May 15^th, or 30 days after a notice is mailed, whichever date is later. Once a timely protest is filed, there are two steps in the protest process: an Informal Telephone Conference with an appraisal district appraiser and a Formal Hearing with the Appraisal Review Board (ARB).

What is an Informal Telephone Conference?

An Informal Telephone Conference is a meeting—conducted by phone or via Zoom, depending on the option selected when your informal meeting was scheduled—between the property owner and an appraisal district appraiser. This conference provides an opportunity to discuss why you believe the appraised value of your property is incorrect.

What happens during the Informal Telephone Conference?

• You will receive a letter by mail notifying you that informal conferences are available and providing instructions on how to schedule your meeting.
• Submit any evidence for the district to review. You may present evidence such as photos, repair estimates, or comparable sales.
• The appraisal district reviews your evidence and compares it to their own data.
• You meet with an appraiser over the phone or via zoom to discuss the value.
• The appraiser may offer to adjust the value based on the information provided.

Outcome:

• If an agreement is reached, the value is adjusted and the protest ends; no formal hearing will be scheduled.
• If no agreement is reached, your protest will proceed to a formal hearing that will be scheduled by the Appraisal Review Board at a later date.

What is a Formal Hearing-(ARB) Appraisal Review Board Hearing?

A formal hearing is a structured meeting designed to ensure property tax values and decisions are reviewed fairly and impartially. This process helps ensure transparency, accountability, and fairness in the property tax system.

What Is the ARB?

The Appraisal Review Board (ARB) is a panel of trained, independent citizens who serve as neutral decision-makers. Their role is similar to that of judges—they listen to both sides, review evidence, and make a final determination based on the facts presented.

What Happens During the Formal Hearing?

During a formal ARB hearing, both the property owner (or their representative) and the appraisal district are given an equal opportunity to present their cases.

• The ARB will ask the property owner whether they prefer to present their case first or would like the appraisal district to present first. Each party is then given a set amount of time to speak to ensure the process remains fair and orderly.
• When the appraisal district presents their case, it will explain its evidence and make a settlement offer.
• After hearing the district’s presentation, the property owner may:
  • Accept the district's offer
    • The protest ends, and the decision is final,
    • A value agreement requiring the owner or agent's signature will be provided.
  • Request a decision from the ARB
    • The ARB reviews all information and makes the final determination.

Outcome:

• If the district’s offer is accepted, a Value Agreement requiring the owner or agent's signature will be provided. 
• If the ARB makes the decision, a Board Order will be mailed within 30 days, along with instructions for further appeal options.