The Appraisal Review Board (ARB) is an independent group of citizens authorized to resolve disputes between taxpayers and the appraisal district. The ARB hears testimony and reviews evidence to determine property owner protests that were not resolved during the informal process.

During an ARB hearing, both a property owner and a representative from the appraisal district will present their evidence and take questions from a panel of ARB members. Following this presentation, the panel will make a decision regarding the protest. Hearings last 15 minutes. Soon there after, the Appraisal District will send out the Board Orders via certified mail.

The ARB hearing process is typically held from May through July of each year. Property owners will be allowed to participate in their hearings in several ways:

By phone/videoconference: Property owners will be allowed to present their case via a telephone/videoconference hearing. Property owners should submit their evidence through the online portal prior to their hearing. The Affidavit of Evidence (Form 50-283) must be notarized and submitted at least 3 days prior to your hearing.
By affidavit: Property owners will be allowed to submit their evidence and arguments by notarized affidavit. Affidavit of Evidence (Form 50-283)
In person: If requested, property owners will be allowed to attend an in-person hearing at CAD’s office.

Property owners will be required to adhere to safety protocols while inside the facilities.

** NO INFORMAL hearings will be held the day of Formal Hearings **

All property owners who file a protest will have access to CAD’s evidence packet via the online portal. To access this evidence, you must have an online account using the property owner ID and pin number on your Notice of Appraised Value.

The ARB will contact property owners with information on their scheduled hearing date and time at least 15 days before their scheduled hearing. That notification will also contain information on how to attend a phone hearing, submit an affidavit, or request an in-person hearing. Property owners who request electronic communication will be sent this information through the online portal.

Property owners who wish to appeal the decision of the ARB may do so in binding arbitration or District Court.