What to Expect at Your ARB Hearing
A formal Appraisal Review Board hearing takes about 15 minutes. The district presents first, you have 7–10 minutes after that, and the panel decides on a single question: what was your house worth on January 1?
The 15-Minute Format
Most ARB hearings move in three blocks:
- ~5 minutes — the panel chair reads the case number, swears in everyone present, and confirms the protest reasons.
- ~3–5 minutes — the appraisal district presents its evidence first, walking the panel through its comparables and value math.
- ~7–10 minutes — you present your evidence, address what the district said, and answer panel questions.
Source: Comptroller Model Hearing Procedures §6.4; observed at a Montgomery County ARB hearing on May 12, 2026.
Who Presents First
Under the Comptroller’s model hearing procedures §6.4, the property owner has the right to present first. Most counties default the appraisal district to present first; you can request to go first when the chair calls your case if you prefer.
Going second has a real advantage: you can rebut the district’s comparables directly instead of arguing in the abstract.
The Deciding Question
The panel is answering one question: what was your property’s market value on January 1 of this tax year?
Anything that doesn’t bear on that question carries little weight. Panels do not adjudicate tax rates, jurisdictional politics, or affordability hardship — those belong to other forums.
What the Panel Weighs
Sales evidence when available. Recent arms-length sales of comparable properties are the most direct measure of market value. If the district has weak or no sales comps, this is your strongest lever.
Equity (unequal appraisal) evidence. Tex. Tax Code §42.26(a)(3) entitles the owner to relief when the appraised value exceeds the median of adjusted comparable property values. The panel will look at the median of your equity comps, not individual outliers.
Condition rebuttals when the district raises one. If the district’s evidence makes a specific claim about your home’s grade, condition, or features, photos and contractor estimates that contradict that specific claim land hard.
What the Panel Tends to Ignore
Raw appraisal-district data dumps. The panel can read MCAD/HCAD/DCAD/TCAD records themselves. Reproducing them in your packet doesn’t add weight.
Photo galleries with no rebuttal. Beauty shots of your home work against you — the panel sees a well-kept property and assumes the district’s value is supportable. Photos only matter when they rebut a specific claim.
Tax-rate or jurisdiction arguments. The panel sets value, not tax. These belong with your taxing entities.
Personal hardship narratives. Panels are sympathetic but constrained: they can only adjudicate value, not affordability.
Source: Owner observation at a Montgomery ARB hearing 2026-05-12.
What to Bring
- 4 sets of your evidence packet. One for each of the three panel members and one for the district appraiser.
- 2 sets of any rebuttal photos. One for the panel to pass around, one for the appraiser.
- Your one-page note card. The packet is for the panel to read; the note card is what you talk from.
- Your Notice of Appraised Value. Confirms your case number and the noticed value on the record.
- The district’s §41.461 evidence packet (if you opted in to portal notifications). Read it before the hearing so you can rebut specifics.
Source: Squaredeal Tax — Defending your comps at an ARB hearing.
The Panel Cannot Raise Your Value at the Hearing
Under Tex. Tax Code §41.71, your appraised value generally cannot be raised solely because you filed a protest (limited statutory exceptions apply — new construction, omitted property, §25.25 corrections). For most homeowners, the only outcomes are no change or a reduction.
Tone and Conduct
Stay respectful but firm. The panel members are unpaid citizen volunteers who have heard hundreds of cases. They respond to:
- Specific evidence over general grievance
- Numbers over feelings
- Concise statements over rambling presentations
- Direct answers to their questions
Address the panel chair as “Madam Chair” or “Mr. Chair.” Refer to the appraiser as “the district’s representative.”
What Happens After
The panel deliberates briefly (often in front of you) and announces a determination. You receive a written order in the mail within a few weeks. If you disagree with the order, your further options are:
- Appeal to district court within 60 days under Tex. Tax Code §42.21
- Binding arbitration under §41A for properties up to $5M (limited filing window)
- State Office of Administrative Hearings (SOAH) for certain commercial cases
Each appeal route has its own filing fees, deadlines, and procedural requirements. Consult a licensed Texas attorney before pursuing post-ARB appeals.
Get Your Protest Packet
$50 for a complete evidence packet with pre-filled forms — built so you can walk into the hearing prepared.
Montgomery, Harris, Dallas & Travis counties. $50 flat fee if you purchase a protest packet.