Providing Information about Property Tax Loans.

Each appraisal review board (ARB) has its own procedures, but this is generally how your hearing will go:

Entry

Come prepared. Bring your copies of evidence, including:

• Pictures of your property
• Receipts of repairs
• Sales price documentation
• Appraisal district records of appraisal and appraisal cards
• Graphs
• Diagrams
• Sworn statements
• Witness lists with copies of witness-submitted testimony
• Mathematical calculations
• Enough copies for everyone present (the board, the appraisal representative, and yourself)

Know what you are going to say. If you have outlines or notecards, bring them.

Be on time.

Be as respectful as you would in a court proceeding.

Sign in and take a seat in the waiting room.

When your name is called, enter the hearing room.

The Hearing

The ARB, sitting at a table facing you, will explain how the process will work.

The appraisal district representative will probably review the basic information on your home, including:

• Name of owner
• Address and legal description
• Year built
• Size of home and land
• Amenities
• Market value

You and the appraisal district representative take an oath to tell the truth.

You exchange documentary evidence with the appraisal district representative and give evidence to the ARB (all those copies you made earlier!).

You usually get to present your evidence and argument first.

• Be persuasive, not emotional.
• Use your organized notes, an outline or notecards you may have prepared.
• Refer to your evidence.
• Keep it simple. Do not confuse the board or yourself.

The ARB reviews your evidence and asks you questions.

The appraisal district representative may ask you questions.

The representative presents their report of the value of your home.

• Note any errors or discrepancies you notice.
• The representative will probably show a list of home sales that were used to determine the market value of your home and explain why these are similar to your neighborhood’s homes.

After the evidence is presented, you may rebut the evidence provided by the appraisal district representative by showing evidence that discredits, explains away, or counters the representative’s evidence.

Closing statements

• Note the representative’s errors.
• Re-emphasize your own argument and evidence by summarizing the key points.
• Indicate the value you think they should place on your home.
• Thank the ARB for listening to your case.

ARB makes a decision

• The board evaluates the value of your home based on the evidence presented.
• The ARB gives you its opinion of your home’s value
• The board sends you a written order by certified mail.
• If the hearing was held by a panel of the ARB, the decision is not final until approved by the full ARB.

Burden of Proof

The burden of proof lies with the appraisal district. This means that if they cannot provide more convincing evidence, the ARB must rule in your favor.

Rules and rights

You have several rights in your hearing. You have the right to disprove the appraisal district representative’s evidence, to cross examine witnesses, and to ask questions of the appraisal district representative through the ARB. Likewise, the appraisal district representative has the same rights towards you.

Just like in a courtroom, do not ask questions of the ARB.

When the ARB asks questions, respond directly, but cordially.

Never get into a heated argument.

This article is the third in a series on protesting property taxes. If you are dissatisfied when the ARB’s decision comes through certified mail, read the next article in this series, Dissatisfied with the Decision?