What to Expect at Your ARB Hearing
After filing your property tax protest with HCAD, you'll be scheduled for a hearing with the Appraisal Review Board (ARB). Here's what to expect and how to prepare.
What Is the ARB?
The Appraisal Review Board is an independent panel of citizens appointed to hear property tax protests in Harris County. They review evidence from both you and HCAD and make a binding determination on your property's value. Harris County processes over 495,000 protests annually — more than any other county in Texas.
Before the Hearing: iSettle
Before your formal ARB hearing, HCAD offers two informal resolution paths. The iSettle system may automatically generate a settlement offer based on your evidence. You can also request an informal phone or in-person review with an HCAD appraiser.
Tip: If the informal offer is close to what you want, consider accepting it. The formal hearing isn't guaranteed to produce a better result, and you save time.
Hearing Options
Harris County offers three ways to participate in your ARB hearing:
- In person: At the HCAD office, 13013 Northwest Freeway, Houston
- Telephone: Request a phone conference when filing your protest
- Video conference: HCAD offers Zoom-based hearings — request this option for convenience
What to Bring
- Comparable property data: A printed list of 3-5 similar properties with their appraised values and value per square foot. Harris Value generates this automatically.
- Recent sales data: If comparable homes have sold for less than your appraised value, bring those records with sale dates and prices.
- Photos: If your property has condition issues (deferred maintenance, foundation problems, flood damage), bring dated photos.
- Repair estimates: Professional estimates for needed repairs can support a lower valuation.
- Your HCAD notice: The notice of appraised value you received in the mail.
How the Hearing Works
Formal ARB hearings typically last 15-30 minutes.
- Both sides are sworn in
- You present your evidence (keep it to 5-10 minutes)
- HCAD presents their evidence
- Both sides can ask questions and rebut
- The panel deliberates and issues a decision (usually same day)
After the Hearing
If the ARB rules in your favor, your property value is reduced for that tax year. If you disagree with the ARB decision, you have 60 days to file for binding arbitration (for homesteads under $5 million) or appeal to district court.
Common Mistakes to Avoid
- Don't compare your home to properties in different neighborhoods or of vastly different sizes
- Don't argue about tax rates — the ARB only controls appraised values
- Don't skip the informal review — it's often your best chance at a quick resolution
- Don't bring irrelevant evidence (your tax bill amount, income situation, etc.)
Sources and evidence for Harris County
Prepared by Harris Value. Filing resources checked September 4, 2026.
Start with the Harris County Appraisal District property record and your current notice. Our property pages organize imported public assessment records and available comparable evidence. Check the tax year and data dates shown on each page: a prior-year record is useful history, but does not establish the value on a new notice.
Comparable homes are candidates for review. Verify their size, age, condition, location, and sale details before using them. Value per square foot helps screen candidates; it does not account for every difference. Estimated savings depend on the final assessment, exemptions, assessment limits, and applicable tax rates.
Texas filing and valuation checks
For 2026, the ordinary May 15 filing date has passed. A notice mailed later can have a later deadline. Confirm the date on your notice and the HCAD filing instructions. Review Texas Comptroller protest guidance for procedures and owner rights.
Separate a market-value argument from unequal appraisal, and compare the same tax year. A homestead cap or exemption can make taxable value differ from market value; lowering market value may not change the bill immediately. Texas sales coverage is incomplete because sale prices are not universally disclosed.
Check the source before filing
Harris Value is an independent research tool. Verify the current procedure with Harris County Appraisal District, save a copy of your evidence, and retain your filing confirmation. The appraisal authority or review board decides the outcome.