ARB Hearing
After filing a protest, you will receive a notice of appraisal review board hearing, called an ARB hearing. This hearing is conducted at your local appraisal district office. Each side will present competing evidence about the market value of the property. The board members overseeing the hearing will announce their decision, either refusing to lower the appraisal value of the property, or by providing a lower tax assessment. Many residential and commercial tax appeals are settled by this step in the process.