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.

About the Appraisal Review Board

The ARB is established under Tax Code § 6.41 and is made up of residents of the district appointed through procedures set out in state law. A director, officer or employee of the appraisal district may not serve on it (Tax Code § 6.412), 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 (Tax Code § 41.66).

The ARB 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 (Tax Code § 41.12).

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. The Comptroller publishes the Notice of Protest as Form 50-132 for counties with populations greater than 120,000 and Form 50-132-A for counties with populations less than 120,000. The notice does not have to be on an official form: any timely written notice that identifies you and the property and says what you disagree with is enough (Tax Code § 41.44(d)). You may name someone to represent you with the Appointment of Agent form (50-162).

Online

Where this district offers online filing, it is usually the fastest way to submit your notice. If an electronic filing system is available for your residence homestead, instructions for using it come with your Notice of Appraised Value (Tax Code § 41.415).

Email

Many districts accept a Notice of Protest by email. Confirm with the district office before you rely on email, and keep a copy showing the date you sent it.

By mail

Mail your completed Notice of Protest to the district office at the address printed on your Notice of Appraised Value. Allow extra time during the peak filing season. Download Form 50-132 (counties over 120,000) or Form 50-132-A (counties under 120,000).

In person

You are welcome to drop off your Notice of Protest at the district office during regular business hours.

What happens next

If you ask for an informal conference, the appraisal office must hold one with you before your hearing (Tax Code § 41.445). Many protests are settled at this stage. Ask the district office how informal conferences are scheduled.

The ARB delivers written notice of your hearing, with the date, time and place, at least 15 days before the hearing (Tax Code § 41.46). At least 14 days before the hearing you'll also receive the ARB's hearing procedures, the Comptroller's protest and appeal pamphlet (Form 50-195), and notice of your right to request the district's evidence (Tax Code § 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.

Your formal ARB hearing

Your hearing is held at the place stated in your hearing notice. Bring your evidence: sales of comparable properties, repair estimates, photos, or an appraisal. The ARB hears from you and from the district appraiser, then decides.

You do not have to appear in person. You may appear by telephone conference call or videoconference to make your argument if you say so in your Notice of Protest, or in writing no later than the fifth day before the hearing (the 10th day if an agent represents you). Evidence for a phone or video hearing must be given by sworn affidavit before the hearing begins (Tax Code § 41.45(b), (b-1)). An ARB in a county under 100,000 that lacks the technology is not required to hold a videoconference (Tax Code § 41.45(b-6)).

You may also submit your evidence and argument by affidavit without appearing, using Comptroller Form 50-283. The Comptroller's Property Tax Protest and Appeal Procedures (Form 50-195) walks through the whole process.

Affidavit of Evidence (50-283) · Protest and Appeal Procedures (50-195) · Appointment of Agent (50-162)

Remedies and appeal options

If you disagree with the ARB's decision, Texas law gives you options beyond the hearing itself. Binding arbitration is open to any residence homestead whatever its value and to any other property the order values at $5 million or less (Tax Code § 41A.01). You may instead appeal to state district court (Tax Code § 42.01). Arbitration and district court each run 60 days from the date you receive the order (Tax Code § 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 for property, other than industrial property, that the order values above $1 million, and notice of that appeal must be filed within 30 days (Gov’t Code § 2003.901, § 2003.904, § 2003.906).

Free help and who to contact

There is no fee to protest and you are never required to hire anyone (Tax Code § 41.41(d), § 1.111(g)). A chief appraiser may keep an optional list of people offering free assistance to residence-homestead owners (Tax Code § 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 (Tax Code § 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.