Tarrant County informal review and ARB hearing

TARB's 2026 procedures say all informal negotiations, discussions and questions should have taken place with TAD before the scheduled hearing. They tell owners to come prepared to present facts, testimony and evidence in a quick and easy-to-follow format.

Check-in is at least 15 minutes before the scheduled time, and the procedures say checking in after the scheduled hearing time is not permitted. They also say TARB assumes no responsibility for missed hearings, and that missed hearings are dismissed for failure to appear.

The procedures set the hearing at no longer than 15 minutes in total, with each party given 5 minutes to divide among evidence, rebuttal and closing statements. Their typical split is 3 minutes for evidence, then 1 minute each for rebuttal and for the closing statement.

TARB's procedures say hearings are conducted in most cases in this order:

• The panel announces the protest and states that the members considering it have not communicated with anyone about it and have signed affidavits to that effect.
• Witnesses testify under oath and are sworn in.
• The owner decides whether to present evidence and argument before or after the appraisal district.
• The party going first presents evidence and, at the end, states an opinion of the property's value if applicable, and the other side may cross-examine.
• The second party presents next, and the first party may cross-examine.
• The parties cannot examine or cross-examine the board members.
• Each side may offer rebuttal evidence, and each makes a closing argument stating the board determination it seeks.
• The chair closes the hearing, and the board deliberates orally, with no notes, text messages or other written communication.
• The board takes a separate motion and makes a separate determination for each protested issue, for example excessive appraisal and unequal appraisal.

The procedures say the owner or agent and the district's representative are prohibited from debating each other, and must direct communications to the board members, except when examining or cross-examining witnesses or parties who are testifying.

Before or immediately after a hearing begins, each party gives the other a copy of the evidence it plans to offer, in paper or electronic form. The board cannot consider district information that was not presented during the hearing, so a record such as the appraisal roll history has to be offered as evidence by one of the parties (section 41.66(e)).

Under section 41.67(d), information the owner requested under section 41.461 that was not delivered at least 14 days before the hearing may not be used or offered as evidence, and that subsection does not apply to information offered to rebut what the owner or the owner's agent presented. TARB says it does not provide the district's evidence. An owner gets it from TAD by creating or signing in to a tad.org account, or by contacting the appropriate appraisal department.

An owner can ask for a telephone or videoconference hearing in writing, on the original protest form or by written notice to TARB, at least 5 days before the hearing, or 10 days before if the owner has an authorized representative.

The procedures say an owner may not offer evidence by telephone or videoconference. Evidence comes in as a sworn affidavit or unsworn declaration that TARB has in its possession at the scheduled hearing time. Without one, the owner may only comment on the district's evidence. An unsworn declaration under Chapter 132 of the Civil Practice and Remedies Code is an acceptable substitute for a notarized affidavit, and affidavits and evidence are not accepted by fax or email.