The ARB will notify you at least 15 days in advance of the date, time, and place of
your hearing. Try to discuss your protest issue with the appraisal office in advance. You
may work out a satisfactory solution without appearing before the ARB.
At least 14 days before your protest hearing, the appraisal district will send you:
- A copy of Texas Property Taxes: Taxpayers' Rights, Remedies & Responsibilities;
- A copy of the ARB procedures; and
- A statement that you have the right to inspect and obtain a copy of the data, schedules,
formulas, and any other information that the chief appraiser plans to introduce at your
hearing.
The appraisal district may charge for copies of materials you request. However, the
charge may not exceed $15 on a residential property or $25 on a non-residential property.
When you present your protest to the ARB, you may appear in person, send someone to
present the protest for you, or send a sworn affidavit containing the evidence to support
your protest. A sworn affidavit is a notarized statement of your evidence about your case.
Contact the appraisal district or Comptroller's office for an affidavit form, but you need
not use this official form. If your letter contains all of the information required, you
may have your letter notarized and sent to the ARB.
Do not contact ARB members outside the hearing.
The ARB members are prohibited from communicating with another person about a property
under protest. Each ARB member must sign an affidavit stating he or she hasn't discussed
your case. An ARB member who discussed your case outside the hearing must remove himself
or herself from your hearing.
Be on time and prepared for your hearing.
The ARB may adopt a policy to place a time limit on hearings.
Stick to the facts of your presentation.
The ARB has no control over the appraisal district's operations or budget, tax rates
for the local taxing units, inflation, or local politics. Including these topics in your
presentation isn't helpful to you.
Present a simple and well organized protest.
Stress key facts and figures. Write them down in logical order and give copies to each
ARB member. You are required to give a copy of your evidence to the appraisal district
representative.
Recognize that the ARB acts as an independent judge.
The ARB listens to both the taxpayer and the chief appraiser before making a decision.
It is not a case of the taxpayer against the ARB and the chief appraiser.
The ARB will ask you to take an oath (either by swearing or by affirming) before you
present evidence. Should you refuse to take the oath, the ARB will note this fact and may
take it into account as the ARB weighs the evidence. The ARB may decide to end the
hearing. Appraisal district staff must take an oath. The burden is on the appraisal
district to prove the proposed value is correct by a preponderance of the evidence
presented at the ARB hearing. If the appraisal district fails to meet the burden of proof,
the ARB must determine in your favor.
