What Happens at a Texas ARB Hearing — The Complete Playbook

Most Texas property tax protests never reach a formal Appraisal Review Board hearing. Roughly 70-80% settle at the informal review stage, where a CAD appraiser and the owner have a conversation and agree on a number. The remaining 20-30% proceed to the formal ARB — a three-member panel of local citizens who hear evidence under oath and issue a written determination. Most homeowners have never been to one and don't know what to expect. This guide is the minute-by-minute walkthrough: what happens, what to bring, what to say, and what to do if the decision goes against you.

The two stages of a Texas protest hearing

Every Texas property tax protest can pass through two distinct stages:

Stage	Who runs it	What happens	Resolves what % of protests
1. Informal review	CAD staff appraiser	Conversational, no panel, no oath. Goal is settlement.	~70-80% of residential
2. Formal ARB hearing	Three-member citizen panel	Formal proceeding under oath. Evidence presented. Written determination.	~15-25% of residential (after informal)

The stages are sequential. If you settle at the informal review, the formal ARB never happens. If informal review fails to settle, you proceed to formal ARB. You cannot skip the informal review unless the CAD declines to schedule one.

Stage 1: The informal review

An informal review is a conversation between you and a CAD staff appraiser. It is not a hearing in any formal sense — no panel, no oath, no transcripts. The format varies by county and by how the protest was filed.

• Online (HCAD iSettle, DCAD iSettle, CCAD settlement offer): asynchronous — you submit a counter-offer value via the portal, the CAD reviews, accepts/counters/declines.
• Phone: a CAD appraiser calls (or you call them) to discuss the case. Usually 10-20 minutes.
• In-person: at the CAD office. A 15-30 minute conversation across a desk. Most common in smaller counties.
• Video: via Zoom or the CAD's portal video tool. Increasingly common since 2020.

The CAD appraiser has authority to settle within defined ranges based on what you present. If your evidence supports your requested value, they will often agree, and the case ends with a signed settlement form. If your evidence is weak or your requested value is too aggressive, they will either counter at an intermediate number or decline and let the protest proceed to formal ARB.

Pre-hearing preparation for the formal ARB

If the informal review doesn't settle, the case proceeds to the formal ARB. You receive a written Notice of Hearing from the ARB by mail (or text/email if you opted in), typically 15-30 days before the hearing date.

Three things to do before the hearing:

1. Request the CAD's evidence packet at least 14 days before the hearing under Tax Code §41.461. The CAD must provide their planned evidence — comparable properties, methodology, adjustments. This is the most underused right in Texas protest practice. Request it via your CAD's portal or by email to the CAD.
2. Refresh your evidence packet if the CAD's data reveals new comps you should consider. Update your median calculation, rebuild your PDF.
3. Print copies of everything. Three copies for the panel members, one for the CAD appraiser, one for yourself. Even if you've uploaded electronically, bring paper. Systems fail; paper doesn't.

The formal ARB hearing — minute by minute

Here is what actually happens in a 25-minute residential ARB hearing:

What to bring

Your opening statement

The opening statement is your one chance to frame the case before evidence. The structure that works:

1. Identify yourself and the property. "My name is [name]. I'm the owner of [address]."
2. State the dispute. "The CAD appraised this property at $[X]. I am requesting a reduction to $[Y]."
3. State the legal ground. "I'm proceeding under Tax Code §41.43(b)(3), unequal appraisal." (Or "excessive market value," or both.)
4. Promise the evidence. "My evidence packet shows [N] comparable properties in my subdivision with a median per-square-foot appraised value of $[Z]. Applied to my property, the median produces a target value of $[Y]."

Total: 45-60 seconds. The panel appreciates this; it's a roadmap for what they're about to hear.

Presenting your evidence

The principle: your evidence packet is the argument. Your job is to walk the panel through it. The panel reads at the same time you speak. You're not delivering a lecture — you're being a tour guide.

Order matters. Strong arguments first:

1. Unequal appraisal (median comparison) — usually strongest for residential homeowners. Lead with this.
2. Condition adjustments — if your property has specific documented defects, present photos and contractor quotes after the median argument.
3. Recent purchase price — if you bought below the appraisal recently, present the closing documents.
4. Errors of fact — wrong square footage, wrong year built, wrong feature count. These can be powerful but should be tied to a value impact, not stand alone.

The CAD's case

The CAD's case usually contains three elements:

• The mass-appraisal model output (the number itself)
• A handful of counter-comps the CAD argues are "more comparable" than yours
• Adjustment arguments — why your comp set isn't "appropriately adjusted"

Take notes on each. You'll address them in rebuttal.

The CAD appraiser is not your adversary in a personal sense. They're presenting the institution's case. Most CAD appraisers are professionally polite and direct. Don't get combative; don't take their arguments personally. Treat the hearing as a structured presentation of evidence, not a debate.

Your rebuttal

Address the CAD's strongest arguments directly. Focus on factual issues:

• Comp eligibility: the CAD's comps are outside your filter criteria (too big, too small, wrong era, different subdivision). State which specific comps and why they shouldn't count.
• Adjustment speculation: the CAD applied a condition adjustment to a comp but cannot document the condition. Speculative adjustments are weak.
• Mass-appraisal limits: mass-appraisal models produce averages; the §41.43(b)(3) standard is about your specific property's relationship to the median, which the model may not capture.

Avoid:

• New arguments or new evidence (you should have presented these in your opening). Rebuttal is for responding to what the CAD said.
• Personal attacks on the CAD appraiser. The panel marks this against you.
• General complaints about property tax policy. The ARB doesn't set policy.

Panel deliberation and verbal decision

The panel deliberates briefly, sometimes in your presence and sometimes after asking you to step out. They issue a verbal decision: grant requested value, grant partial reduction, or deny.

If granted in full: nothing more to do. The written Order will reflect your requested value.

If granted partially: the panel issues an intermediate number. You can accept this verbally on the spot or wait for the written Order. Most homeowners accept partial reductions.

If denied: the CAD's original value stands. You have 60 days from receipt of the written Order to appeal to district court, SOAH, or binding arbitration.

The written Order of Determination

Within 1-4 weeks of the hearing, the ARB mails a written Order of Determination. This document contains:

• The final appraised value (either CAD's original, your requested, or an intermediate)
• A brief written rationale for the decision
• Notification of your appeal rights and the 60-day deadline

The Order is the official decision. The verbal announcement at the hearing is preliminary; if the verbal and written differ, the written controls. Keep this document — it's what you would file with district court if you choose to appeal.

Virtual ARB hearings

Texas Tax Code §41.45 allows ARB hearings to be conducted by phone, videoconference, or written affidavit. Since 2020, virtual hearings have become standard in major Texas counties (HCAD, TCAD, DCAD, TAD, CCAD, BCAD).

The substantive process is identical to in-person. The procedural differences:

• Affidavit of Evidence (Form 50-283) — if you appear by phone or video, you must submit your evidence with this affidavit before the hearing begins. The affidavit substitutes for in-person evidence delivery.
• Test your tech. 10 minutes before the hearing, log in, verify your camera and microphone work, check your evidence packet is on screen.
• Have backup printed copies ready to scan/photo and re-send if needed. Tech fails in the worst moments.
• Dress like you're in person. Camera-on hearings are still hearings. The panel notices presentation.

If you disagree with the ARB decision

Under Tax Code §42.21, you have 60 days from receipt of the written Order to appeal. Three paths:

Path	Cost	Outcome	Best for
State district court	Filing fee ~$300 + attorney costs	Appealable	Complex cases, high values, willing to pay legal counsel
SOAH (State Office of Admin Hearings)	Modest filing fee	Appealable	Certain property types only (utilities, industrial)
Binding arbitration (§41A)	$450 deposit (residential under $5M)	Binding — no further appeal	Routine residential cases where ARB was wrong but court would be overkill

For residential properties, binding arbitration is usually the right path if you have a strong case. The cost is modest, the timeline is faster than district court (typically 60-90 days), and the binding nature means no extended litigation. The arbitrator is an independent third party trained in property tax issues.

Most homeowners do not appeal beyond the ARB. The cost-benefit math typically favors accepting the ARB's decision unless the case has substantial dollar impact or clear procedural defects.

Five common ARB hearing mistakes

1. Skipping the §41.461 evidence request

You are statutorily entitled to the CAD's evidence packet at least 14 days before the hearing. Many homeowners don't request it. You're handicapping yourself.

2. Reading your evidence aloud

The panel can read. Walk them through it; don't recite it. Save speaking time for the parts that need verbal emphasis — the §41.43(b)(3) ground statement, the median calculation, the requested value.

3. Bringing only one copy of your packet

Bring five: three for the panel, one for the CAD, one for yourself. Single-copy presentations look unprepared.

4. Treating the hearing as a debate

You're not trying to "beat" the CAD. You're presenting evidence under a statutory standard. The panel decides based on which side better meets the §41.43(b)(3) bar. Combat hurts your case.

5. Arguing tax burden or policy

The ARB is required to decide value, not policy. Don't bring up rising tax bills, hardship, or "this isn't fair." The panel cannot consider those things by statute.

FAQ

What is a Texas ARB hearing?

A formal proceeding before a three-member citizen panel that hears your property tax protest, hears the CAD's defense, and issues a written Order of Determination. Established under Texas Tax Code Chapter 41. Panel members are appointed by the local administrative district court, not by the CAD.

How long does a Texas ARB hearing last?

15-25 minutes for a typical residential case. Scheduling allocates 30 minutes per case. Commercial and high-value cases run longer.

Do I have to attend my ARB hearing in person?

No. Phone, video, or affidavit-only are all permitted under §41.45. Specify your preference on Form 50-132. Most major Texas counties offer video hearings via their portal.

What should I bring to a Texas ARB hearing?

5 printed copies of your evidence packet, your Notice of Appraised Value, Form 50-132 confirmation, the CAD's evidence packet (requested under §41.461), any condition-supporting photos or quotes, and a notepad. See the full checklist above.

Can I appeal a Texas ARB decision?

Yes. Under §42.21, you have 60 days from receipt of the written Order to appeal to district court, SOAH, or binding arbitration. Binding arbitration is usually the right path for residential cases.

What if I miss my ARB hearing?

If you miss your hearing without notifying the ARB at least 5 days in advance, the protest is typically dismissed and the CAD's value stands. Limited "good cause" exceptions exist for emergencies. If you anticipate missing, contact the ARB immediately to reschedule.

Is the ARB panel really independent of the CAD?

Yes. ARB members are appointed by the local administrative district court and are not CAD employees. They typically serve 2-year staggered terms. The members are local citizens — often retirees, business owners, or former government employees. The CAD provides administrative support (scheduling, facilities) but does not direct decisions.