Texas ARB Hearing Evidence Checklist

Texas homeowners should not walk into an appraisal review board hearing with only a feeling.

The Texas Comptroller is blunt about this: you cannot just say the appraisal district is wrong. You should bring information that helps prove the case.

Evidence that may matter

The Comptroller lists several examples of evidence homeowners may use, including:

• property photos
• photos of comparable properties
• repair receipts or estimates
• sales price documentation
• listings or closing statements
• unequal appraisal calculations
• affidavits
• architectural drawings or blueprints
• engineering reports
• surveys
• deed records

Not every case needs every item. A small condition issue may need photos and repair estimates. A recent purchase may need closing documents. An unequal appraisal argument needs comparable-property math.

Tell a clean story

The ARB does not set your tax rate. The ARB is reviewing the appraisal district's action.

That means the homeowner's argument should sound like this:

"Here is the appraisal district's value. Here is the specific reason I think it is wrong. Here is the evidence. Here is the value I believe is better supported."

It should not sound like:

"My taxes are too high and I cannot afford this."

That may be true, but the Comptroller says personal economic situation is not what the ARB uses to certify value.

The Censum-style first pass

Before the hearing, build a simple evidence packet:

1. One-page summary of the requested value.
2. Current appraisal notice.
3. Property record screenshot.
4. Photos of condition problems.
5. Repair estimates or inspection notes.
6. Comparable sales or assessments.
7. A short explanation of why each comp is actually comparable.

Source link

• Texas Comptroller: Appraisal Protests and Appeals

Censum note

Censum is not affiliated with any appraisal district or ARB. This is general education, not legal or tax advice.