Understanding Property Tax Hearings: Informal vs. Formal

Informal Hearings: Your first shot

Informal hearings are courtesy meetings provided by the District for homeowners unsatisfied with their property's assessed value. These meetings allow you to present evidence in a less structured environment, often resolving disputes without further steps.

Formal Hearings: So you decided you can do better

If no agreement is reached during an informal hearing, the protest is scheduled for a formal hearing before the Appraisal Review Board (ARB) at a later date. This panel of 1-3 members evaluates evidence from both sides before coming to a determination. Property owners should bring five (5) copies of all evidence to distribute to each ARB member, the District representative, and for themselves.

Licensed Appraisers

Licensed appraisers serve dual roles: representing the District during hearings and conducting field checks as "boots on the ground" to verify property characteristics that affect valuation.

Your Opinion of Value actually matters

Your "opinion of value" is the numerical value you believe represents your property's fair market value. This can be based on comparable sales data, property condition issues, market trends, and any other relevant factors. While not requiring professional appraisal methods, supporting your opinion with concrete evidence strengthens your case in informal and formal hearings.

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