🔒

This Page Is Part of the Full Guide

Pages 2 through 8 of the filing guide are included with your evidence packet purchase. Get your personalized evidence packet and the complete step-by-step guide for $79.

Get My Evidence Packet — $79

Already purchased? Recover your access

← Back to free preview
Harris County Property Tax Appeal

Page 6 of 8

The Formal ARB Hearing

If the informal hearing did not resolve your protest, your case goes to the Appraisal Review Board (ARB). This is a more structured proceeding, but it is still something you can handle on your own with preparation.

When Do You Need a Formal Hearing?

You will have a formal ARB hearing if:

The ARB is an independent body made up of local citizens appointed to resolve property tax disputes. They are not HCAD employees. The panel typically consists of one to three members who will hear both your presentation and HCAD's response, then make a decision.

How the Formal Hearing Works

The formal hearing is more structured than the informal one, but it is still relatively straightforward. Here is the typical sequence:

1

Check in and wait to be called

Arrive at the hearing location at least 15 minutes early. Check in at the front desk. You will wait in a designated area until your case is called. Hearings may be scheduled in person or via video conference.

2

Both sides are sworn in

You and the HCAD representative will be asked to take an oath (or affirmation) that you will tell the truth. This is standard procedure.

3

You present your case first

You will have a set amount of time (usually about 15 minutes) to explain why you believe your assessed value is too high. Present your evidence packet, walk through your comparable properties, and state the value you believe is fair.

4

HCAD presents their case

The HCAD representative will present their evidence for why they believe the current assessed value is correct. They may use their own comparable properties or data.

5

Questions and discussion

The panel members may ask you or the HCAD representative questions. Answer honestly and directly. If you do not know the answer to something, it is fine to say so.

6

The panel makes a decision

After hearing both sides, the panel will deliberate and announce their decision. They may side with you, side with HCAD, or set a value somewhere in between. You will receive a written order confirming the decision.

How to Prepare for Your Formal Hearing

Organize Your Evidence

Bring multiple copies of your evidence packet — at least three: one for you, one for the HCAD representative, and one for the panel. If there are three panel members, bring five copies to be safe.

Organize your materials so you can quickly find and reference specific pages. If your evidence packet has multiple pages, consider using a stapler or paper clip to keep each copy together.

Practice Your Presentation

Spend 10 minutes practicing what you will say. You do not need to memorize a script, but you should know your key points:

  • Your property address and account number
  • Your current assessed value and why you believe it is too high
  • Your comparable properties and their values
  • The value you are requesting

Understand the Rules

The formal hearing has some procedural rules you should be aware of:

  • Each side gets equal time to present (typically 15 minutes per side)
  • You are under oath — be truthful in everything you say
  • Be respectful to the panel and the HCAD representative
  • You can ask the panel for clarification if you do not understand something
  • You may bring someone with you for support, but only you (or your authorized representative) may present your case

Know Your Rights

As a property owner at a formal hearing, you have the right to:

  • Receive a copy of HCAD's evidence before the hearing (request it in advance)
  • Present your own evidence without restriction
  • Ask questions of the HCAD representative
  • Have a written decision from the panel
  • Appeal the ARB decision to district court or through binding arbitration (for properties under $5 million)

Tips for a Successful Hearing

Lead with your strongest evidence

Start your presentation with the most compelling comparable properties. If you have a neighbor with a nearly identical home assessed $40,000 lower, mention that first. First impressions matter.

Be specific with numbers

Use exact dollar amounts and per-square-foot figures. Saying "My home is assessed at $147 per square foot while comparable homes average $128 per square foot" is much stronger than saying "My home is assessed too high."

Stay calm and professional

Even if you feel frustrated, maintain composure. Panel members are more receptive to homeowners who present their case calmly and factually. Emotional arguments do not carry weight; evidence does.

Do not argue with the panel's decision

If the panel rules against you or sets a value higher than you wanted, accept the decision gracefully. You can still pursue further options (arbitration or district court) if you believe the decision was wrong. Arguing in the moment will not change the result.

Dress appropriately

You do not need a suit, but dress neatly. Business casual is appropriate. This is an official proceeding and presenting yourself well makes a positive impression.

After the ARB Hearing

After the hearing, you will receive a written order from the ARB stating the final assessed value for your property. This order is usually mailed within a few weeks of the hearing.

If you are satisfied with the result, your protest process is complete.

If you are not satisfied, you have additional options, which are covered on the next page of this guide ("After You File").

This guide provides general information about the Harris County property tax protest process using publicly available information. It does not constitute legal or tax advice.