I used to sit on the district’s side of the ARB table.
I was an appraiser at the Guadalupe Appraisal District from 2016 to 2022. I watched a lot of homeowners walk into that room furious and walk out with nothing, and it was almost never because they were wrong.
It was because they brought the wrong stuff.
Here’s what the room actually looks like, and what moves the number.
Informal first, formal second
After you file your protest, most districts offer an informal meeting or online review with an appraiser. If you settle there, you sign an agreement and you’re done. That agreement is final, so don’t sign one you don’t like just to go home.
If you don’t settle, you get a formal hearing in front of the appraisal review board. That’s the ARB.
Who’s sitting across from you
ARB members aren’t district employees. They’re local residents appointed to hear protests, usually in panels of three. They’ve been through Comptroller training. Some are sharp. Some are retired and tired. Most have heard 30 protests before lunch.
On the other side: an appraiser from the district, with a laptop and a comp grid they’ve presented a hundred times this season.
The hearing usually runs about 15 minutes. That’s not much time to make your case, which is the whole point of this post.
Two things most people don’t know
The district has the burden of proof. Under Tax Code Section 41.43, in a value or unequal-appraisal protest, it’s the district that has to back up its number, usually by a preponderance of the evidence. You don’t have to prove your number is perfect. You have to make theirs look worse.
You can choose to go first or second. The model hearing procedures let you decide whether to present before or after the district. If you’ve seen their evidence (you can request it ahead of time, and you should), going second lets you aim right at it.
The evidence that changes the number
Here’s what I’d hear from homeowners, in order of how often it worked.
“My taxes are too high.” Never worked. The ARB doesn’t set taxes. Rates come from the school district, city, county and everybody else with a hand out. The ARB only decides value.
“It went up 20%.” Almost never worked by itself. Big jumps make the panel look harder, but the jump isn’t evidence.
Sales of similar properties. Works when the comps are actually similar: close by, sold near January 1, same size range, same age. Three good ones beat ten loose ones. Adjust for the differences (a pool, a garage, an extra 300 square feet) or the district will do it for you, and you won’t like their math.
Unequal appraisal. This is the one most people skip. You can win by showing your property is appraised higher than a reasonable number of comparable properties, appropriately adjusted, even if your value is below market. The district’s own records are the evidence.
Condition. Photos of the foundation crack, the 1998 roof, the original kitchen, plus a contractor’s written estimate. The district’s model assumes average condition. If yours isn’t average, show it. Dated photos and a dollar figure beat adjectives.
How to walk in
- Bring copies for each panel member and the appraiser, or upload everything to the portal before the hearing if your district allows it.
- Write your opinion of value on the first page. You’ll be asked for a number. Have one.
- Open with the number, then the two or three strongest pieces of evidence. Don’t save the best for last. Last might not come.
- Be polite to the appraiser. They didn’t pick your value personally, and the panel notices who’s reasonable.
- If you can’t make it, you can submit an affidavit instead of appearing, and if you don’t have an agent you get one postponement without having to give a reason.
When the panel decides
The panel votes, usually right there, and you get a written order in the mail.
Here’s something I believe after sitting on both sides: an ARB number isn’t proof the value is right. Panels sometimes land on a figure that isn’t supported by either side’s evidence, and it can depend on who’s sitting that day. That’s true in every county in Texas.
So if you lose, you’re not necessarily wrong. You’ve got appeal options: binding arbitration, district court, and in some cases the State Office of Administrative Hearings, each with its own deadline. I covered those in what happens after you lose your ARB hearing.
Or send somebody who’s done it from both chairs
Most protests fail on evidence and format, not on merit. That’s fixable.
I build the evidence, file the protest, and sit in the hearing myself, statewide. $100 a year plus 25% of what I save you. If you’re local, start with Comal County or Guadalupe County.
The appraiser across the table won’t be surprised to see me.
That’s kind of the point.
Frequently asked questions
Who has the burden of proof at a Texas ARB hearing?
In most value and unequal-appraisal protests, the appraisal district does. Under Tax Code Section 41.43, the district has to establish its value, usually by a preponderance of the evidence. If it doesn’t, the ARB has to rule for the property owner.
How long does a Texas ARB hearing take?
Most residential hearings run about 15 minutes. Each side presents evidence, the panel can ask questions, and the panel usually votes at the end of the hearing.
Can I reschedule my ARB hearing?
Yes. A property owner without an agent gets one postponement without showing cause if it’s requested before the hearing date. More postponements are possible with good cause or if the chief appraiser agrees.
Do I have to attend my ARB hearing in person?
No. You can submit your evidence and argument by sworn affidavit, and many districts offer phone or video hearings if you request them ahead of time.
What evidence works best at an ARB hearing?
Recent sales of truly comparable properties with adjustments, an unequal appraisal comparison using the district’s own records, and documented condition problems with photos and contractor estimates. Complaints about tax rates or the size of the increase don’t change the value.
Sources: Texas Tax Code Sections 41.43 (burden of proof), 41.45 (hearings, affidavits, postponements) and 41.461 (district evidence), via statutes.capitol.texas.gov; Texas Comptroller Model Hearing Procedures for Appraisal Review Boards and 2026 ARB training manual. Updated October 2026.