What happens at an ARB hearing in Harris County?

HCAD calls it an informal meeting, a one-on-one review of the appraisal with an appraiser before the formal hearing, and says the owner is "not required to attend" (HCAD video).

The statute provides an informal conference for an owner who files a notice of protest and requests one (Tax Code 41.445). The Comptroller says to request it on the notice of protest or in writing before the hearing date (Publication 96-295).

An owner may appear in person, by telephone or videoconference, by affidavit, or by an agent (Tax Code 41.45(b), 41.66(c)).

• Telephone or videoconference. Evidence must be offered by affidavit (41.45(b)). The owner notifies the board in the notice of protest or by written notice filed not later than the fifth day before the hearing, or the 10th day if an agent is designated (41.45(b-1)).
• Affidavit. The owner must submit it to the board before the board begins the hearing (41.45(b)). To be valid, an affidavit must be attested to before an officer authorized to administer oaths and include the owner's name, a description of the property, and evidence or argument (41.45(i)). The board may consider it only if the owner does not appear in person. For scheduling, the owner must state in it whether the owner intends to appear. If the affidavit says the owner does not intend to appear, or does not say and the owner has not elected a telephone or video hearing, the board is not required to consider it at the scheduled hearing and may consider it at a hearing designated for processing affidavits. Neither an affidavit nor a telephone or video election waives the right to appear in person (41.45(n)).

HCAD's 2026 rules, adopted March 6, 2026, say owners and agents must check in each account or docket at the first-floor registration desk at least 15 minutes before the scheduled hearing time (rule III.3). For hearings by telephone or videoconference, the rules say owners and agents must timely sign in and check in before the scheduled hearing (rule V.2).

To the maximum extent possible, hearings are limited to 15 minutes per account, and hearings on multiple accounts on a docket to a maximum of 10 minutes per account. The panel chair may increase or decrease the limit based upon the complexity of the hearing, but it should not be extended without good reason (rule V.4).

An owner who has not designated an agent is entitled to one postponement without showing cause, on request before the hearing date (Tax Code 41.45(e)). The board must also postpone, without limit on number, if the owner or agent shows good cause at any time or the chief appraiser consents. The hearing may not be postponed to a date less than five or more than 30 days after the scheduled date unless the chairman or the chairman's representative, the owner and the chief appraiser agree to the date and time (41.45(e)).

Good cause means a reason that includes an error or mistake that was not intentional or the result of conscious indifference and will not cause undue delay or other injury to the person authorized to extend the deadline or grant a rescheduling (41.45(e-2)).

The Comptroller says an owner dissatisfied with the ARB's findings may appeal to the state district court and advises consulting an attorney first (protests page). A party who appeals under Chapter 42 must file a petition for review within 60 days after the party received notice that a final order has been entered, and failure to timely file bars any appeal under that chapter (Tax Code 42.21(a)). Except as Section 42.08(d) provides, an owner who appeals must also pay the taxes that Section 42.08(b) requires before the delinquency date, or forfeits the right to proceed to a final determination of the appeal (42.08(b)). The property tax due date guide covers delinquency dates.

The Comptroller describes regular binding arbitration as an alternative to a district court appeal of an order on appraised or market value, for a residence homestead or a property whose value as determined by the order is $5 million or less (arbitration page, 41A.01). The owner must file a request and deposit with the Comptroller not later than the 60th day after receiving notice of the order (41A.03(a)). An owner waives the right to request arbitration by not strictly complying with that section or by appealing the value under Chapter 42 (41A.03(b)).