Property Tax Glossary Term:

Formal Hearing

A structured appeal before the Appraisal Review Board when informal negotiations fail.

What is  

Formal Hearing

?

A formal hearing is a structured proceeding before the Appraisal Review Board (ARB) where you present evidence that your property is overvalued. It's the next step if you can't reach an agreement at the informal hearing stage.

Unlike informal hearings, formal hearings follow specific procedures. You and the appraisal district both present your cases to a panel of ARB members. Testimony is given under oath, and the panel makes a binding decision on your property's value.

While more formal than the initial meeting, ARB hearings are still designed for regular property owners—not lawyers. You can represent yourself, hire a consultant, or bring an attorney.

Why it Matters for Your Taxes

Formal hearings are your last stop before court. The ARB's decision is binding unless you pursue further legal action (district court or binding arbitration).

Don't be intimidated by the word "formal." These hearings typically last 15-30 minutes. You present your evidence, the district presents theirs, and the panel decides. Most homeowners handle it themselves without any legal background.

The key is having solid evidence. ARB panels are fellow property owners—they understand when values seem unfair. Show them the data and let the numbers make your case.

→ Let us handle your hearing

Example

Jennifer couldn't agree with Bexar County at her informal hearing. Her home was assessed at $390,000; they offered $375,000. She believed it was worth $350,000 based on her comps.

At her ARB hearing:

• She presented 5 comparable sales averaging $345,000

• She showed repair estimates totaling $15,000

• The appraisal district argued for $375,000

The three-member ARB panel reviewed both sides and set the value at $355,000—splitting the difference but giving Jennifer a $35,000 reduction from the original assessment.

Think your property taxes are too high?

Check your potential savings in 60 seconds.

Related Terms

Frequently Asked Questions

How long does a formal ARB hearing take?

Most hearings last 15-30 minutes. Simple residential cases may take only 10-15 minutes. Complex commercial properties or cases with extensive evidence may take longer.

What happens after the ARB makes a decision?

You'll receive a written order stating the final value. If you disagree, you have 60 days to file an appeal in district court or request binding arbitration (for properties valued under $5 million).

Can the ARB raise my value higher than what the district proposed?

No. The ARB can only lower your value or keep it the same. They cannot increase it above what the appraisal district originally determined. You have nothing to lose by going to a formal hearing.