The Appraisal Review Board (ARB) is a group of citizen volunteers who hear property tax protests in Texas. They're independent from the appraisal district and serve as neutral judges in disputes between property owners and the county.
When you file a property tax protest, you'll first have an informal hearing with appraisal district staff. If you can't reach an agreement there, your case goes to the ARB for a formal hearing.
At an ARB hearing, you present evidence that your property is overvalued, and the appraisal district presents their case for the current value. The ARB panel then makes a binding decision.
The ARB is your last stop before court. While most appeals settle at the informal stage, having the ARB as a backup gives you leverage. The appraisal district knows you can escalate.
ARB hearings aren't as intimidating as they sound. They're relatively informal, you don't need a lawyer, and the board members are fellow property owners—not government employees.
The key is coming prepared with solid evidence. Comparable sales, photos, and documentation make a much stronger case than just arguing "my taxes are too high."
Sarah protested her Travis County assessment of $525,000. At her informal hearing, the appraisal district offered to reduce it to $510,000. She rejected the offer, believing her home was worth closer to $480,000.
Her case went to the ARB. She presented:
• Three comparable sales averaging $475,000
• Photos of needed repairs
• A recent real estate agent's market analysis
The ARB sided with Sarah and set her value at $485,000—a $40,000 reduction that saves her about $1,000 annually.
No. Most property owners represent themselves or hire a property tax consultant. The process is designed to be accessible without legal representation, though complex cases may benefit from professional help.
Most ARB hearings last 15-30 minutes. You'll present your evidence, the appraisal district responds, and the panel makes a decision—often immediately. Simple cases may take as little as 10 minutes.
You can appeal the ARB's decision to district court or pursue binding arbitration for properties under $5 million. However, most homeowners accept the ARB decision since court appeals are costly and time-consuming.