Protests & the Appraisal Review Board
If you disagree with your appraised value, an exemption decision, or another action of the district, you have the right to protest to the Appraisal Review Board (ARB) — an independent panel of citizens that hears both sides and decides.
Filing deadline
File your Notice of Protest by May 15, or within 30 days of the date your Notice of Appraised Value was delivered — whichever is later§ 41.44.
A late protest may be accepted only if the ARB finds you had good cause for missing the deadline, and only until the ARB approves the appraisal records for the year, which it must do byJuly 20 § 41.12, § 41.44(b).
⚖️ About the ARB
Who serves on the board, how it's independent from the appraisal office, and when hearings happen.
Read more ↓About the Appraisal Review Board
The ARB is established under Tax Code § 6.41 and made up of citizens appointed through procedures set out in state law — not employees or officers of the appraisal district. The board operates independently of day-to-day appraisal operations§ 6.412, § 41.66, and its members are subject to conflict-of-interest and communication rules meant to keep hearings fair to both the property owner and the district.
The ARB functions as the judicial part of the property tax protest system: it hears the evidence presented by the property owner and by the district's appraiser, then decides — it does not represent either side. Hearing season typically runs through the summer, since the board must approve that year's appraisal records by July 20 § 41.12.
Interested in serving on the board? Contact the district office for information on ARB appointments.
Four ways to file your protest
Every protest we receive is scheduled for a formal hearing with the ARB. Whichever method you choose, include your account number and what you're protesting — market value, unequal appraisal, an exemption denial, or another action of the district. Comptroller Form 50-132 works for any method, and you may name someone to represent you with the Appointment of Agent form (50-162).
Online
Filing through the district's online protest portal is the fastest way to submit your notice and have it reviewed informally by an appraiser — often resolving your protest without a hearing. Details for online filing are included with your Notice of Appraised Value§ 41.415.
If you can't use the online portal, you may send your Notice of Protest to the district by email. During the busy protest season, emailed protests can take longer to open and process.
Email the districtBy mail
Mail your completed Notice of Protest to the district office at the mailing address printed on your Notice of Appraised Value. Allow extra time during the peak filing season.
Form 50-132 ↗In person
You're welcome to drop off your Notice of Protest at the district office during regular business hours (Mon–Fri, 8:00 AM – 5:00 PM).
What happens next
Before your formal hearing, an appraiser will try to resolve your protest informally. Informal review is usually handled by email and must wrap up a few business days before your hearing date — it isn't available on the day of the hearing itself.
We'll send your notice of hearing by email or regular mail, based on the choice you make on your protest form, at least 15 days before the hearing§ 41.46. At least 14 days before the hearing you'll also receive the ARB's hearing procedures, the Comptroller's Property Taxpayer Remedies, and notice of your right to inspect the district's evidence § 41.461.
If you and the appraiser reach an agreement, your formal hearing is cancelled and closed. If not, you'll appear for your scheduled hearing before the ARB. A response can take anywhere from a few days to a few months, depending on how many protests are filed.
Helpful evidence to bring — for the informal review or your hearing:
Homes & other real property
Recent fee appraisals, closing statements or sales contracts, surveys, photos, and repair-cost estimates.
Business personal property
Asset listings, depreciation schedules, relevant IRS filings, and financial statements.
Your formal ARB hearing
Formal hearings are conducted on-site at the district office. Present your evidence — sales of comparable properties, repair estimates, photos, or an appraisal. The ARB hears from you and from the district appraiser, then makes its decision.
Can't attend in person? You may submit your evidence and argument by affidavit using Comptroller Form 50-283, and the ARB will consider it at your hearing. The Comptroller's Property Tax Protest and Appeal Procedures walks through the whole process.
Affidavit of Evidence (50-283) ↗ · Property Taxpayer Remedies (50-195) ↗ · Appointment of Agent (50-162) ↗
Property Taxpayer Remedies & Appeal Options
The Texas Comptroller publishes Property Taxpayer Remedies (Form 50-195), a plain-language guide to your rights, the protest process, and your appeal options — available in English and Spanish.
If you disagree with the ARB's decision, Texas law gives you options beyond the hearing itself: binding arbitration, open to any residence homestead whatever its value and to any other property the order values at $5 million or less § 41A.01, or an appeal filed in state district court § 42.01. Arbitration and district court each run 60 days from the date you receive the order§ 41A.03, § 42.21, and filing suit gives up arbitration on that value. An appeal to the State Office of Administrative Hearings is open only to non-industrial property the order values above $1 million, and must be filed within 30 days.
Free help & who to contact
There is no fee to protest and you are never required to hire anyone§ 41.41(d), § 1.111(g). A chief appraiser may keep a list of people offering free assistance to residence-homestead owners§ 6.16; ask the district office whether this district keeps one.
A Taxpayer Liaison Officer assists property owners and receives complaints, including complaints about the ARB § 6.052, § 41.66(q). State law requires a district to appoint one only in a county of more than 120,000; where there is none, the district office takes these questions directly. Reach the TLO through the district office: (512) 555-0180 or info@longhorncad.org.