Rob Hartley

Founder, AppealDesk · February 13, 2026

What Happens at a Property Tax Appeal Hearing (And How to Prepare)

Updated February 2026 · 12 min read

The Reality: It's Not a Courtroom

The number-one reason homeowners skip their property tax appeal hearing is fear. They picture a courtroom with a judge, opposing counsel, cross-examination, and the risk of making things worse. That picture is wrong.

The vast majority of property tax hearings take place in a conference room, a county office building, or — increasingly since COVID — over the phone or on video. You'll sit across from two to five board members (often volunteers or appointed citizens, not lawyers), present your evidence for 5–15 minutes, and answer a few questions. The whole thing is usually over in under 30 minutes.

There's no jury. There's no cross-examination in most states. You don't need a lawyer. And in the overwhelming majority of jurisdictions, the board cannot raise your assessment as a result of your appeal — the worst outcome is that your value stays the same.

According to the National Taxpayers Union Foundation, homeowners who appeal with organized evidence win reductions 40–60% of the time. That number climbs even higher when appellants bring comparable sales data and a structured evidence packet. The hearing is the easy part. Preparation is what wins.

Before the Hearing: How to Prepare

The hearing itself is short. Preparation is where appeals are won or lost. If you walk in with organized evidence and a clear argument, you're already ahead of 80% of appellants. Here's how to get ready.

1. Build Your Evidence Packet

Your evidence packet is the single most important thing you bring to the hearing. It should include:

• 3–5 comparable sales — recent sales of similar homes in your area that sold for less than your assessed value
• A cover letter stating your current assessed value, your requested value, and a brief summary of why the reduction is justified
• Your property record card with any factual errors highlighted (wrong square footage, extra rooms, incorrect lot size)
• Photos of condition issues — deferred maintenance, foundation problems, aging roof, or outdated systems the assessor's model doesn't capture
• Repair estimates if you have them — a contractor's quote adds credibility
• Negative location factors — proximity to a highway, commercial zone, power lines, or flood plain

Print multiple copies — one for yourself and one for each board member (typically 3–5 copies). Boards take organized appellants more seriously than someone who shows up with a pile of loose printouts.

2. Choose the Right Comparable Sales

Comparable sales are the backbone of every successful appeal. As the IAAO's Standard on Mass Appraisal makes clear, the sales comparison approach is the foundation of residential assessment. The board wants to see what similar homes actually sold for — not what Zillow estimates, not what your neighbor thinks, but closed sale prices from the MLS or county records.

The strongest comps share these characteristics with your property:

• Sold within the last 6–12 months (more recent is better)
• Within 1 mile of your property (closer is better)
• Within 20% of your square footage
• Same number of bedrooms and bathrooms (or close)
• Similar age, construction type, and condition
• Comparable lot size

If your comps have meaningful differences from your property — an extra bedroom, a larger lot, a newer roof — be prepared to explain adjustments. The board will be more impressed by three strong comps with thoughtful adjustments than five weak comps that don't really match.

3. Verify Your Assessment Ratio

This is the step most homeowners skip — and it's often where the strongest argument lives. Many states don't tax you on 100% of your home's market value. They apply an assessment ratio — a percentage that converts market value to taxable value. The Lincoln Institute of Land Policy tracks these ratios across all 50 states: Tennessee uses 25%. Georgia uses 40%. South Carolina uses just 4%.

To check if you're overassessed, divide your assessed value by your state's ratio. If the resulting “implied market value” exceeds what your home would actually sell for, you have a case. For example, in Georgia:

States that assess at 100% — like Texas, California, and Florida — make this comparison straightforward. But in ratio states, you must do the math. Use our overassessment calculator if you're not sure where you stand.

4. Understand What the Board Is Looking For

Board members hear dozens (sometimes hundreds) of appeals per session. They're not looking for long stories about your tax burden or emotional arguments about fairness. They're looking for:

• Market data — comparable sales that demonstrate your home's value is lower than the assessment
• Factual errors — incorrect property details in the assessor's records
• A specific number — a clear requested value backed by evidence, not just “lower it”
• Organization — a neat packet they can flip through, not a verbal monologue

Think of the board as a group of busy people who want to make a fair decision quickly. Make it easy for them. The clearer and more concise your evidence, the more likely they are to rule in your favor.

5. Prepare Your Presentation

You don't need a speech. You need a script — a simple, structured walkthrough of your evidence that takes 5–10 minutes. Here's a template that works:

Practice it once or twice. You don't need to memorize it — reading from notes is perfectly acceptable. The goal is confidence and clarity, not performance.

Types of Hearings by State

Not every state runs its hearings the same way. Before your hearing date, it helps to know what format to expect. There are four main types.

Informal Review (Most Common First Step)

Many states offer an informal review before the formal hearing. This is a one-on-one conversation with an appraiser from the assessor's office — not a board hearing. You sit down (or get on the phone), walk through your comps, and see if the appraiser agrees to a reduction.

Informal reviews resolve a surprising number of cases. In Texas, roughly 85% of property tax protests are settled at the informal stage without ever reaching a formal Appraisal Review Board (ARB) hearing. In Cook County, Illinois, filing with the Assessor's Office is the first stage, and many reductions are granted before the case reaches the Board of Review.

Don't skip this step. Even if the appraiser doesn't give you the full reduction you want, any partial reduction agreed to informally reduces the gap you need to close at the formal hearing. And if the appraiser offers a number you can live with, you're done — no formal hearing needed.

Formal Board / BOR / BOE Hearings

If the informal review doesn't resolve your case (or your state doesn't offer one), you'll attend a formal hearing before a review board. Different states use different names:

• Appraisal Review Board (ARB) — Texas
• Board of Review (BOR) — Illinois, Ohio, Pennsylvania
• Board of Equalization (BOE) — Georgia, Tennessee, California
• Value Adjustment Board (VAB) — Florida
• Board of Assessment Review (BAR) — New York

Regardless of the name, the format is similar: a panel of 2–5 members, a time slot of 10–30 minutes, and a structured process where you present evidence, the assessor responds, and the board decides. Formal hearings are recorded in most states, and decisions are issued in writing.

Online and Phone Hearings

The COVID-19 pandemic accelerated a shift toward remote hearings that has largely become permanent. Many jurisdictions now offer phone or video hearings as a standard option:

• Texas: Phone and video hearings are available for most ARB protests statewide
• Cook County, IL: Virtual hearings through the Board of Review's online portal
• California: Los Angeles County offers phone hearings; other counties vary
• Florida: Most VAB hearings remain in-person, but some counties offer video options
• Georgia: Fulton County (Atlanta) offers phone hearings for BOE appeals

Remote hearings follow the same process as in-person hearings — you present your evidence, the board asks questions, and a decision is made. The main difference is logistics: you'll typically need to submit your evidence packet electronically before the hearing (usually by email or upload). Check with your county clerk or assessor's office to confirm what's available and what's required.

Arbitration (Georgia and Texas Alternative)

A few states offer binding arbitration as an alternative to the traditional board hearing. Georgia gives homeowners a choice: Board of Equalization, a Hearing Officer, or binding arbitration (for properties under $500,000 in assessed value). Texas allows binding arbitration after an ARB decision for properties with a market value of $5 million or less.

Arbitration involves a neutral third party (not the county) who reviews both sides' evidence and makes a binding decision. It's faster than going to court and costs less, but the decision is final — you typically can't appeal an arbitrator's ruling.

What Actually Happens: Step by Step

Whether your hearing is in person, by phone, or on video, the process follows a predictable pattern. Here's what to expect from the moment you arrive to the final decision.

Step 1: Check-In and Waiting

Arrive 10–15 minutes early. You'll check in with a clerk, confirm your name and property address, and receive your hearing time or position in the queue. In busy counties, you may wait 30–60 minutes past your scheduled time. Bring something to do — and bring your evidence packet to review while you wait.

For phone or video hearings, the process is similar: you'll receive a call-in number or video link, and there may be a virtual waiting room. Be ready 5 minutes before your scheduled time.

Step 2: Board Introduction and Rules

When it's your turn, the board chair or hearing officer will introduce themselves, explain the process, and note any rules of procedure. In some states (Texas, for example), you may be asked to swear or affirm that your testimony is truthful. This is standard — it doesn't mean you're in trouble.

The chair will typically tell you how much time you have for your presentation (usually 5–15 minutes) and confirm whether the assessor's office has a representative present.

Step 3: Your Presentation (5–15 Minutes)

This is your time. Walk the board through your evidence packet, following the script you prepared:

Stay calm, stay factual, and keep it concise. The board has your packet — you're walking them through it, not reading it word for word. Make eye contact, speak clearly, and don't rush.

Step 4: Board Questions

After your presentation, board members may ask questions. Common questions include:

• “How did you select these comparable sales?”
• “What adjustments did you make for the difference in square footage?”
• “When did you purchase the property, and for how much?”
• “Have you made any improvements since the last assessment?”
• “Are the condition issues reflected in the photos still present?”

Answer honestly and concisely. If you don't know the answer to something, it's fine to say so. Don't guess or speculate — stick to what you can document. If a board member asks about something that actually supports your case, seize the opportunity to reinforce your evidence.

Step 5: Assessor's Response

In most formal hearings, a representative from the assessor's office will present their side. They may show their own comparable sales that support the current assessment, explain their valuation methodology, or point out reasons your comps aren't ideal matches.

Don't argue with the assessor's representative. The board is the decision-maker, not the assessor. If the assessor presents comps that sold for more than your assessment, note any key differences (larger lot, better condition, renovated kitchen) that explain the higher prices. You may get a brief rebuttal period to address the assessor's points.

In some states and at some hearing levels, the assessor may not attend at all. If that's the case, the board reviews your evidence against the assessor's file and makes a decision based on the materials alone.

Step 6: The Decision

How and when you receive the decision depends on your state:

• Same day: Some boards announce their decision at the end of your hearing (common in Texas ARB hearings and smaller counties)
• Within 2–4 weeks: The board deliberates privately and mails you a written decision (common in Florida VAB, New York BAR)
• 2–6 months: Large counties with heavy backlogs may take longer (Cook County BOR, Los Angeles AAB)

The decision will state one of three outcomes: your assessment is reduced to a specific value (you win), your assessment is reduced but not to the value you requested (partial win), or your assessment remains unchanged (denied). In all cases, you'll receive the decision in writing.

What to Say (And What NOT to Say)

The difference between appellants who win and appellants who lose often comes down to what they say at the hearing. Board members hear the same mistakes over and over. Here's how to stand out.

DO: Focus on Market Data

DON'T: Talk About These Things

Common Mistakes Appellants Make

Beyond what you say, there are procedural and strategic mistakes that undermine otherwise good cases:

• Not bringing copies: If the board has three members and you brought one copy of your evidence, they can't follow along
• Using outdated comps: A comparable sale from two years ago is much weaker than one from six months ago
• Not stating a specific value: Saying “I think it's too high” without a specific number forces the board to guess what you want
• Exceeding your time: Going over your allotted time frustrates the board and doesn't strengthen your case
• Arguing with the assessor: The board decides, not you or the assessor. Present your evidence and let the board weigh it
• Skipping the informal review: In states that offer it, the informal stage resolves the majority of cases. Jumping straight to a formal hearing means missing the easiest path to a reduction

State-Specific Hearing Details

Every state runs hearings a little differently. Here's what to expect in six of the highest-volume states for property tax appeals.

After the Hearing: What to Expect

The hearing is over. Now what? Here's what happens in each possible outcome.

Decision Timeline

As noted above, decision timelines range from same-day announcements (common in Texas) to several months (common in large California and Illinois counties). If you haven't received a decision within the timeframe your county specified, call the clerk's office and ask for a status update. Backlogs are real, but lost paperwork happens too.

If You Win: How the Refund or Credit Works

If the board reduces your assessment, the savings typically apply in one of two ways:

• Adjusted future bills: Your next property tax bill reflects the lower assessment. This is the most common outcome.
• Refund or credit: If you already paid your taxes for the current year, you'll receive a refund check or a credit against your next bill. Processing times vary — expect 4–12 weeks in most counties.

The savings aren't just for one year. In most states, your reduced assessment becomes the new baseline until the next reassessment cycle. In Illinois, a Cook County reduction lasts up to 3 years (triennial cycle). In Tennessee, savings persist for 4–5 years. Even in annual-assessment states like Texas and Georgia, a lower baseline makes it harder for the assessor to justify a large increase the following year.

For a deeper look at the math, see our complete guide to appealing your property taxes, which includes savings projections across different reassessment cycles.

If You Lose: Next-Level Appeal Options

A denial at the initial hearing is not the end. Every state provides at least one additional level of appeal. Your options typically include:

Most homeowners don't need to escalate. If your evidence was solid at the initial hearing, the board usually grants at least a partial reduction. Escalation makes the most sense when the difference between the board's decision and your evidence is significant — say, $50,000 or more in assessed value — and the annual tax savings justify the additional time and potential cost.

You can also simply re-appeal the following year with updated evidence. New comparable sales, a recent appraisal, or changes in market conditions may strengthen your case the second time around.

Should You Re-Appeal Next Year?

In annual-assessment states like Texas, Georgia, and Florida, your assessment resets every year. That means the assessor can increase your value again, and you may need to appeal annually to maintain your savings. Many Texas homeowners protest every single year — it's almost a ritual.

In multi-year cycle states (Illinois, Tennessee, Ohio), a successful appeal locks in savings until the next cycle. But when the new cycle arrives with a new assessment, you should evaluate whether the numbers still justify an appeal. For a full breakdown of reassessment cycles and when savings reset, see our complete property tax appeal guide.

A Note on Professional Help

For a standard single-family home, you do not need a lawyer or paid representative at your hearing. The process is designed for homeowners. Boards expect — and prefer — to hear from the property owner directly.

That said, there are situations where professional help makes sense:

• Your property is valued over $1 million
• It's a commercial, multi-family, or investment property
• You're escalating to a state-level board or tax court (Level 3+)
• Your county has a particularly adversarial or complex process
• You simply don't have time to attend the hearing yourself

If you do hire help, understand the pricing. Data from the U.S. Census Bureau's American Community Survey shows that property taxes represent a significant share of housing costs for most homeowners, so the fee structure matters. Full-service property tax appeal services like Ownwell charge 25–35% of your savings. Tax attorneys charge $200–$500 per hour. For a typical residential appeal where the savings might be $500–$2,000 per year, percentage-based fees can eat into your savings significantly.

The middle ground: get a professional evidence packet (like the one AppealDesk builds for $49) and present it yourself. You get the data quality of professional research with the cost savings of DIY presentation. For more on the options, see our comparison of DIY appeal tools.

Hearing-Day Checklist

Start with our free appeal checklist to make sure you have everything you need, then use this quick list the morning of your hearing.

Frequently Asked Questions

The Bottom Line

A property tax appeal hearing is not a courtroom trial. It's a short, structured conversation where you present evidence that your home is worth less than what the county says. The board wants to make a fair decision. Your job is to make that decision easy by showing up with organized, data-driven evidence.

The homeowners who win are not the ones who argue the loudest or bring the most paper. They're the ones who bring 3–5 strong comparable sales, a specific requested value, and a clean packet the board can flip through in two minutes.

If you haven't filed yet, check your state's deadline — many deadlines fall between March and September. If you've already filed and your hearing is coming up, use this guide to prepare. And if you need an evidence packet, enter your address below — we'll build one you can take straight to the hearing.

The hearing is 15 minutes. The preparation is what wins.