How to organize papers for a Texas ARB hearing
By JW, founder of Xessr
Updated: November 7, 2026
This guide is general information, not legal or tax advice. Xessr is not a substitute for the advice of an attorney, and Xessr is not a law firm or property tax consultant.
An appraisal review board (ARB) hearing is where you and the appraisal district each show papers about a protest you already filed. The Texas Comptroller lists kinds of papers people bring. Your county's adopted hearing procedures say how many copies to bring and which electronic files that ARB accepts. Sort what you have by the reason on your protest, and use the date on your hearing notice. [1][2][3]
Start with the hearing notice
The Comptroller's protests page says the ARB must send the hearing date, time, place, and subject at least 15 days before the hearing. At least 14 days before, the appraisal district must send the Comptroller's Taxpayer Assistance Pamphlet, the adopted ARB hearing procedures, and a statement that you can ask for copies of the information the district will use. [1]
Use the date, time, and place printed on your notice. The Comptroller's ARB page says hearings typically occur in May through July, and that larger counties may continue past July. That page is not a promise about your county's calendar. [2]
Make one stack for each reason
Form 50-283 says to select each reason that applies, and that skipping a box may mean you cannot raise that issue. [4]
Put the papers that fit each reason in their own stack. The Comptroller's protests page lists these kinds of papers: [1]
- Photos of your property and of comparable properties
- Receipts or estimates for repairs
- Sales price papers, such as listings and closing statements
- A calculation of the median level of appraisal, if unequal appraisal is one of your reasons
- A sworn statement, if you need one
- A newspaper article
- Architectural drawings or blueprints
- An engineering report
- A property survey
- Deed records
The same page says it is up to you to have what you need, and that you cannot go to the hearing and only say the appraisal district is wrong. [1]
Ask for the district's information
The protests page says the district must tell you that you can request the information it will use at the hearing, and that it cannot charge you for those copies. [1]
The Comptroller's model hearing procedures, dated January 1, 2026, say the ARB must keep out district information that was requested under Tax Code Section 41.461 and was not delivered at least 14 days before the hearing, when the hearing record shows both of those facts. [3]
Copies and electronic files
The protests page says the adopted hearing procedures may tell you how many paper copies to bring, or which electronic devices that ARB accepts. Read those procedures. [1]
The model procedures require each ARB's local procedures to say how a person gives the other party evidence on a small portable electronic device, how the ARB keeps that evidence, and what audiovisual equipment is available. Local procedures cannot contradict the model. The ARB posts the adopted procedures in each hearing room and on the appraisal district website. [2][3]
Form 50-283 says the affidavit and evidence may be on paper or on a small device such as a CD or USB flash drive, which the ARB keeps. The form says not to put that evidence on a smart phone, and not to file the form with the Comptroller. [4]
If you will not be in the room
The model procedures say a property owner can offer evidence or argument by affidavit without being in the room. For a telephone or video hearing, submit a written affidavit of the evidence before the hearing begins. The written request for telephone or video is due at least five days before the hearing, or 10 days before if someone else is authorized to act for you. [3]
Form 50-283 is the Comptroller form for that affidavit. It has a line for the number of pages or images. The form says the ARB is not required to consider the affidavit at the scheduled hearing if you mark that you will not appear, or if you leave that section blank, and you do not choose telephone or video. [4]
What happens to the papers at the hearing
The model procedures say that near the start of the hearing the parties provide written and electronic material that has not already been provided. You choose whether to present your papers before or after the appraisal district. Each protested issue gets its own motion. [3]
The protests page says neither the ARB nor the appraisal district sets your property taxes. The ARB can consider general economic and environmental factors. It cannot take your personal finances into account. [1]
Where Xessr fits
Xessr can hold your notice, photos, and notes, and you can open them on your phone at the hearing. Xessr does not file, speak for you, or tell you a number. You choose what to bring.
FAQ
What papers does the Comptroller list for an ARB hearing?
Photos, repair receipts or estimates, sales papers, a median-level calculation when unequal appraisal is one of your reasons, a sworn statement, a newspaper article, drawings, an engineering report, a survey, and deed records. Bring the ones that fit your home.
Where do I find how many copies to bring?
In your county's adopted ARB hearing procedures. The Comptroller says those procedures are posted in each hearing room and on the appraisal district website.
Can I ask for the appraisal district's information before the hearing?
Yes. The district must tell you that you can request the information it will use, and it cannot charge you for the copies.
What if I will join by phone or video?
Submit a written affidavit of your evidence before the hearing begins. Ask for the phone or video hearing in writing at least five days before the hearing, or 10 days before if someone else is authorized to act for you.
Does the ARB set my tax bill?
No. The Comptroller's protests page says neither the ARB nor the appraisal district sets your property taxes.
Sources
This guide is general information about organizing papers for a Texas ARB hearing, not legal or tax advice. Xessr is not a substitute for the advice of an attorney, and Xessr is not a law firm or property tax consultant. Your appraisal district and ARB have the final word on hearing dates and local procedures.