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Guide · Updated August 12, 2026

Preparing for a commercial ARB hearing in Texas — what to bring and what to expect

A Texas Appraisal Review Board hearing is short, so preparation is most of the battle. The panel is a group of citizens who will spend perhaps fifteen minutes on your property; the evidence that wins is the evidence they can read at a glance. This guide walks through the evidence exchange, the room, and the order of play for a commercial unequal-appraisal hearing — the process only, since you act for yourself at every step.

Before the hearing: get the district's evidence

The single most useful preparation step is also the least used: request the appraisal district’s evidence in advance. Under Tex. Tax Code §41.461, the district must, at least 14 days before the hearing, deliver or make available the data, schedules, formulas, and other information it intends to introduce. Reviewing that packet turns the hearing from a guessing game into a rebuttal — you know which comparables and which schedule the district is relying on, and you can build your median study to answer it directly.

What a commercial evidence packet contains

The load-bearing exhibits for an equity hearing

ExhibitWhat it showsWhy the panel needs it
Comparable gridEach comparable's assessed value, building size, age, and assessed $/SF, with every adjustment shown.It is the whole case on one page — the panel can trace every number.
Median studyThe median of the adjusted $/SF values across the comparable set.The median is the statute's own test (§41.43(b)(3)) — not the average.
Written argumentA short statement tying the study to the statute and the equal-and-uniform requirement.Frames the arithmetic as the legal ground the board must apply.
Requested valueMedian $/SF × the subject's building area.Gives the panel a specific number to adopt, not just a complaint.

An evidence packet is self-service material you review and file yourself. Figures in it are informational estimates derived from public roll data — not an appraisal.

In the room: how the hearing runs

Hearings are brief and follow a predictable rhythm: the owner presents, the district responds, each side may ask questions, and the panel deliberates and states a value. Because there is little time, the exhibits do the talking. Lead with the comparable grid, state the median, state the requested value, and stop. Panels reward evidence they can verify quickly and are unmoved by narrative that they cannot check against the numbers in front of them.

You present — Corriden is the toolkit, not the advocate

Everything above is something the owner does: the owner requests the evidence, brings the packet, and speaks to the panel. Corriden is software — it computes the comparable-median study from public roll data and hands it to you as self-service material; it never files, represents you, negotiates, or appears before any appraisal district or review board, and it is never your designated agent. Owners who prefer representation hire their own licensed property-tax consultant or attorney. For the steps that come before the hearing, see how the self-file protest process works, and for the test itself, see how the unequal-appraisal (equity) protest works.

Questions owners ask

What is the Appraisal Review Board?

The ARB is an independent panel of local citizens — not appraisal-district employees — that hears property-tax protests and issues a written determination of value. In a commercial hearing you present your evidence, the district presents its own, and the panel decides. Its authority and procedures are set out in Tex. Tax Code Chapter 41.

Can I get the district's evidence before the hearing?

Yes. Under Tex. Tax Code §41.461 the appraisal district must, at least 14 days before the hearing, deliver (or make available) a copy of the data, schedules, formulas, and other evidence it plans to introduce. Requesting and reviewing that packet is one of the highest-value things you can do to prepare — it tells you exactly what you are rebutting.

Do I have to exchange my evidence in advance?

Bring enough copies for the panel and the district appraiser — commonly the three ARB members plus the district, so four or five sets. Many districts also accept or require electronic submission through their owner portal ahead of the hearing; check your county's rules and your hearing notice. Clear, self-contained exhibits that the panel can read at a glance carry the day in a short hearing.

How long is a commercial ARB hearing, and how does it run?

Most hearings are short — often around 15 to 30 minutes. Typically the owner presents first, the district responds, each side may ask questions, and the panel deliberates and states a value. Because time is tight, the evidence has to be organized so the median study and the requested value are obvious without a long explanation.

What if I disagree with the ARB's decision?

The ARB issues a written order of determination. An owner who disagrees generally has further, optional routes — binding arbitration under Chapter 41A for qualifying properties, or an appeal to district court under Chapter 42 — each with its own deadline that runs from the order. Read the order carefully and consult a licensed attorney or property-tax professional before pursuing them.

Check a real parcel.

The free estimator on the homepage runs the same $/SF-versus-comparables comparison on your numbers — an illustrative, informational estimate, in about a minute.

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