Property Tax Glossary Term:

Settlement Offer

A proposed value reduction offered by the appraisal district to resolve your protest.

What is  

Settlement Offer

?

A settlement offer is when the appraisal district proposes to reduce your assessed value to a specific amount to resolve your protest without a formal hearing. These offers typically come during or after your informal hearing, when the appraiser reviews your evidence and decides to offer a reduction.

In Texas, most protests settle at the informal stage. The appraiser might say, 'I see your point about comparable sales—I can offer $385,000 instead of the current $410,000.' You can accept, counter-offer, or reject and proceed to a formal ARB hearing.

Settlement offers are binding once accepted. Make sure you're comfortable with the offered value before agreeing.

Why it Matters for Your Taxes

Most property tax protests end in settlement rather than formal hearings. Knowing when to accept, counter, or reject is crucial.

When to accept a settlement:

• The offer meets or exceeds your realistic target

• Your evidence is moderate (not overwhelming)

• The reduction is meaningful ($20,000+)

• You want certainty over the risk of ARB

When to counter or reject:

• You have strong comparable sales evidence

• The offer is insultingly small

• You're confident of better results at ARB

• You have documentation they haven't seen yet

Negotiation tips:

• Come prepared with specific target value and evidence

• Be professional and fact-based

• Don't accept the first offer immediately

• Ask what evidence would support a lower value

• Remember: settlements are binding

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Example

Understanding settlement negotiations:

Example settlement scenario:

• Original assessed value: $450,000

• Your target (based on comps): $400,000

• Informal hearing discussion with appraiser

• Appraiser's settlement offer: $425,000

Your options:

1. Accept: Sign the settlement, your value becomes $425,000

2. Counter: Propose $410,000, negotiate further

3. Reject: Decline and take your case to ARB formal hearing

Tax impact of this settlement:

• Value reduction: $25,000

• At 2.5% tax rate: $625/year savings

Is it worth holding out for your $400,000 target at the ARB? That's a judgment call based on your evidence strength.

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Frequently Asked Questions

Can I reject a settlement offer and still go to the ARB?

Yes. Rejecting a settlement offer preserves your right to a formal ARB hearing. If you think you can do better, decline the offer and present your case to the board. However, there's risk—the ARB could side with the district's original value.

Is a settlement offer binding?

Yes, once you accept it. If you sign a settlement agreement, that becomes your final assessed value for the year. You cannot later change your mind or appeal to the ARB. Make sure you're satisfied with the offered value before accepting.

How long do I have to respond to a settlement offer?

It varies. Some offers expire at the end of your hearing. Others remain open for a few days or until your scheduled ARB hearing date. Ask the appraiser for clarification, and don't feel pressured to accept on the spot if you need time to evaluate.