A motion for rehearing is a formal request asking the Appraisal Review Board (ARB) to reconsider their decision on your property tax protest. It's filed after you receive your ARB order but before pursuing district court appeal.
Motions for rehearing are rarely granted. The ARB typically only reconsiders if there was a procedural error, new evidence has emerged, or they made a clear mistake in applying the law. Simply disagreeing with the outcome isn't enough.
You must file within 30 days of receiving your ARB order. The motion doesn't extend your 60-day deadline to file a district court appeal, so plan accordingly.
Motions for rehearing are a longshot, but they're free to file and don't prevent other appeals. Consider filing if you have legitimate grounds—you might get lucky.
Strategic considerations:
• Filing doesn't pause your district court deadline
• Most motions are denied without a new hearing
• The same ARB panel typically reviews your motion
• Success rate is very low (under 5%)
If denied:
You still have district court appeal or binding arbitration as options (if you meet the requirements). The motion for rehearing is just one potential step, not your only recourse.
For most homeowners, focusing on next year's protest is more productive than fighting a losing battle on this year's decision.
When a motion for rehearing might work:
Procedural errors:
• You weren't properly notified of the hearing
• The panel didn't follow required procedures
• You were denied the right to present evidence
New evidence:
• A comparable sale closed that wasn't available before
• You discovered an error in your property records
• New information changes the analysis
Legal errors:
• The ARB misapplied exemption rules
• They used the wrong valuation standard
• The decision conflicts with tax code requirements
Won't work:
• "I disagree with the value"
• "My taxes are too high"
• "The panel didn't believe my evidence"
Submit a written motion to the ARB within 30 days of receiving your order. State specific grounds for reconsideration—procedural errors, new evidence, or legal mistakes. Generic disagreement won't be considered. Check with your appraisal district for their specific filing requirements.
No. Your 60-day deadline to file district court appeal runs from the original ARB order, not from the motion decision. If you're considering court appeal, don't wait for the rehearing outcome—consult an attorney immediately.
The ARB will schedule a new hearing to reconsider your case. You'll have another opportunity to present evidence. However, granted motions are rare—expect denial and plan your next steps accordingly.