What Is Appraisal Review Board?

In Texas, the independent panel that hears property tax protests and decides whether the appraisal district's value should be adjusted.

Detailed Explanation

The Appraisal Review Board (ARB) is a Texas-specific institution that serves as the formal hearing body for property tax protests. Every county in Texas has an ARB, and it operates independently from the Central Appraisal District (CAD) that sets property values. ARB members are appointed by the local administrative district judge and are supposed to be impartial. The typical ARB hearing follows a set structure. You arrive at the scheduled time, check in, and wait to be called. When your case is heard, you present your evidence first, usually comparable sales showing your home is worth less than the CAD's appraised value. The CAD appraiser then responds with their justification. ARB panel members may ask questions, then deliberate and issue a decision, often on the spot. The entire process usually takes 15 to 30 minutes. Before reaching the ARB, Texas law requires an informal hearing with a staff appraiser from the CAD. Many protests are resolved at this informal stage. If the informal offer is not satisfactory, the case proceeds to the ARB. Settlements reached at informal hearings are binding, so evaluate any offer carefully before accepting. If you disagree with the ARB's decision, you can appeal to District Court, binding arbitration (for properties under $5 million), or the State Office of Administrative Hearings (SOAH). One thing that works in your favor at the ARB level specifically: under Tax Code 41.43, the CAD carries the burden of proof by default. The ARB is not there to check whether you can disprove the CAD's number, it is there to check whether the CAD can affirmatively justify it.

How It Varies by State

TexasARB in every county

Protest deadline: May 15 or 30 days after notice, whichever is later. Informal hearing precedes ARB. Most counties offer online protest filing. CAD carries the burden of proof by default (Tax Code 41.43).

Harris County (TX)Largest ARB in Texas

Over 300,000 protests filed annually. Multiple panels operating simultaneously. Median hearing time is 15-20 minutes.

Dallas County (TX)High protest volume

Online scheduling available. CAD publishes comparable sales data to property owners before hearing.

Travis County (TX)Austin metro

Rapid appreciation has driven high protest volumes. Informal settlement rate is approximately 70%.

Common Misconceptions

Myth:The ARB works for the appraisal district

Reality:ARB members are independently appointed by the local administrative district judge. They are legally required to be impartial and cannot be employees of the appraisal district.

Myth:You need to show up in person

Reality:Texas allows protests by phone, video conference, or written affidavit. You do not have to appear in person, though in-person hearings can be more effective for complex cases.

Myth:The ARB can raise your value during the hearing

Reality:Under Texas Tax Code Section 41.71, the ARB cannot increase your value above the original appraisal district value. The worst outcome is no change.

Myth:At the ARB, I have to prove the CAD is wrong

Reality:The default burden actually runs the other way under Tax Code 41.43: the CAD has to establish its own value by a preponderance of the evidence. A thin but genuine evidence packet can still succeed if the district fails to affirmatively justify its number at the hearing.

Impact on Your Tax Bill

In Harris County, Texas, if the CAD appraises your home at $380,000 and the ARB agrees it should be $340,000, that is a $40,000 reduction. At Harris County's average combined tax rate of about 2.3%, you save roughly $920 per year.

Frequently Asked Questions

Who has to prove the value is correct at an ARB hearing?

By default, the appraisal district does. Texas Tax Code 41.43 requires the CAD to establish its own appraised value by a preponderance of the evidence at the hearing, not the other way around.

Do I have to attend my ARB hearing in person?

No. Texas law allows protests to be conducted by phone, video conference, or written affidavit, though appearing in person or by video can be more effective for a complex case.

Can the ARB raise my property value instead of lowering it?

No. Under Tax Code 41.71, the ARB cannot set a value higher than the appraisal district's original number. The worst realistic outcome of a protest is that your value stays the same.

What happens if I disagree with the ARB's decision?

You can escalate further: to district court, to binding arbitration for properties valued under $5 million, or to the State Office of Administrative Hearings (SOAH) depending on the type and value of the property.

Texas Property Tax Protest Guide (2026)

How to protest, contest, or dispute property taxes in Texas. Covers the May 15 deadline, Form 50-132, ARB hearings, evidence tips, and county filing guides.

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

What to expect at a property tax appeal hearing: the step-by-step process, what to say (and what not to say), how to present evidence, and state-specific hearing formats.

Relevant State Guides

TexasTX

100% assessment ratio

Check Your Property

See if your property is overassessed and get your personalized evidence packet.

✓ All 50 states✓ Instant results✓ $49 flat fee