Informal Review vs ARB Hearing: Texas Property Tax Protests

Quick answer: the informal review is a meeting or call with an appraiser from the appraisal district, where the two of you try to settle your value. If you do not settle, your protest goes to a formal hearing before the Appraisal Review Board (ARB), a panel that listens to you and the district and issues a written order. Most owners should prepare for both. See how it plays out in our Dallas property tax protest and Harris County protest guides.

General education only, not legal advice.

Informal review

• Who: an appraisal district appraiser.
• Required? HCAD says an informal meeting is not required by law, but most concerns can usually be resolved once you and the appraiser look at the information, and that most protests are resolved at this stage.
• Binding? If you settle, the protest ends and you are not scheduled for a formal hearing. If you do not, HCAD says the ARB is not bound by any discussions or offers made at the informal meeting.
• Dallas County: DCAD says it will reach out by phone or through uFile if your evidence supports a change, and that you must first file a protest and provide evidence of your value before staff will conduct an informal review.
• Harris County: homeowners who file online can opt in to iSettle for an online offer. HCAD says informal meetings and hearings generally go quickly, about 15 minutes or less.

Formal ARB hearing

• Who: an Appraisal Review Board panel. HCAD uses three-member panels.
• Notice: at least 15 days in advance. At least 14 days before, the district must send the Comptroller's taxpayer pamphlet, the hearing procedures, and a statement that you can request the information it will use at the hearing.
• How you appear: in person, by telephone or videoconference, or by written affidavit.
• Order: the ARB issues a written order. If you disagree, you can petition state district court within 60 days of receiving the order, and depending on the property you may qualify for SOAH review or binding arbitration (Comptroller).

How to prepare

1. File on time. See the Dallas uFile steps or the Harris deadline guide.
2. Put your opinion of value and best evidence in the file at the start. See what evidence to bring.
3. Take a reasonable settlement offer if it matches your evidence. Reject it only if you can support a lower number.
4. Read the ARB hearing procedures before the hearing and bring the number of copies they ask for.

Want help with the filing?

TaxDrop Pro is full service: licensed Texas consultants file, build the evidence and represent you. The fee is 1% of the assessment reduction we win and nothing if we do not lower your value. TaxDrop One is a $129 per property, per tax year filing packet you file yourself. Pro is available in 17 Texas counties and One in 43, including Dallas and Harris. See the pricing page or the Texas property tax consultant page for how it works.

Sources

• Texas Comptroller: Appraisal Protests and Appeals.
• Harris Central Appraisal District (HCAD): protest hearing information and FAQ; iFile and iSettle page.
• Dallas Central Appraisal District (DCAD): informal review guidance (2026 document).