What Happens at a Property Tax Appeal Hearing

A property tax appeal hearing is a short, informal meeting where you and the assessor each explain what you think your home is worth, and a local board or hearing officer decides. It’s not a trial. You don’t need a lawyer. You do need organized evidence. Here’s what to expect.

Who hears your case

Each state uses a different body, but the idea is the same: someone who doesn’t work for the assessor’s office hears both sides.

• Texas: Appraisal Review Board (ARB). A panel that hears protests of appraisal district values.
• Florida: Value Adjustment Board (VAB). Many counties use special magistrates to run the hearings. The magistrate sends a written recommendation, and the VAB makes the final decision.
• California: Assessment Appeals Board or hearing officer. In Orange County, for example, an appeals board is a three-member panel, and some residential appeals go to a single hearing officer instead.
• Georgia: County Board of Equalization, unless you chose a hearing officer (only for certain non-homestead property over $500,000) or arbitration when you filed.
• New York: Board of Assessment Review (BAR). Three to five members appointed by the local government. The assessor and assessor’s staff can’t serve on it.
• Colorado: you appeal first to the assessor, then to the County Board of Equalization.
• Washington: County Board of Equalization.

Before the hearing

You’ll get a notice. It gives the date, time and place. Some examples of how much warning you get:

• Texas: at least 15 days’ notice of the hearing.
• Florida: at least 25 days’ notice.

Swap evidence. Many states require or allow an evidence exchange before the hearing.

• Florida: for hearings after September 1, 2025, you and the property appraiser each must share a list and copies of evidence at least 15 days before the hearing.
• Texas: you can request a copy of the evidence the appraisal district plans to use. Review it. It often shows which sales the district relied on, and you can point out why they aren’t good matches.

Try to settle. Texas offers an informal conference with the appraisal district before the ARB hearing. Other states have similar informal reviews. If the offer matches what your evidence supports, taking it saves time.

Check if you need to attend. In Texas you can appear in person, by phone or video, or by filing a written affidavit. In New York you don’t have to attend the BAR, but if the board asks you to appear or answer a material question and you refuse, you won’t get a reduction.

How the hearing runs

Hearings are usually short, so plan to make your point in a few minutes. A typical order:

1. The chair opens the hearing and confirms who you are and which property is being heard. Witnesses may be sworn in.
2. Each side presents. The order depends on the state. In Texas, you can choose to go first or after the appraisal district. In some California cases, the assessor must present first.
3. Questions. Panel members may ask both sides questions. You can usually respond to the assessor’s evidence.
4. Closing. A short statement of the value you’re asking for and why.
5. Decision. Some boards decide on the spot. Others decide later and mail the result.

Treat it like a formal meeting. The Texas Comptroller notes that ARBs try to keep hearings informal but should be treated with the respect a court proceeding deserves. Be on time, be polite, and stick to value.

Build a tight evidence packet

Lead with a one-page summary. Your property, the value on the notice, the value you’re asking for, and three bullets on why.

Then include:

• Comparable sales grid. Three to five good sales near the valuation date, adjusted for differences. Here’s how to pick and adjust comps.
• A map showing your home and each comp.
• Photos of anything that hurts value: an original kitchen, roof damage, cracks, a busy road.
• Repair estimates from contractors for real problems.
• Corrections to property facts (square footage, baths, lot size), with proof such as a survey or appraisal.
• Your purchase documents if you bought recently on the open market.
• An appraisal, if you have one near the valuation date.

Don’t argue about taxes being too high. The board decides value, not tax rates. The Texas Comptroller is blunt about it: you can’t go to the hearing and just say the district is wrong. You need evidence.

What to bring

• Your evidence packet, with enough copies. Orange County, California, for example, asks for 6 copies for an appeals board hearing and 4 for a hearing officer hearing. Check your local rules.
• Your notice and any letters from the board
• A copy of the assessor’s evidence, marked up with your notes
• Something to take notes on

If the hearing is by phone or video, send your evidence ahead of time by the deadline your board sets.

A word on risk

In some states the board can raise your value. California’s appeals board must find the full value from the evidence at the hearing, and Washington’s boards can raise, lower or keep the value. Texas ARBs can’t set a value above the one in the appraisal records unless you ask for and agree to it. Read more on risks before you file.

After the decision

You’ll get a written decision. If you win, the new value is used for your tax bill. In some states it also carries forward. In Georgia, a value lowered on appeal generally can’t be raised for the next two years, with some exceptions.

If you disagree, you can usually go further. Deadlines are short:

• Texas: within 60 days of receiving the ARB’s order, you can file in district court, or request binding arbitration if your home qualifies. Properties valued over $1 million may be able to appeal to the State Office of Administrative Hearings.
• Florida: you may file a lawsuit in circuit court.
• California: you can request written findings of fact from an appeals board (not a hearing officer) before the hearing begins, which can help in a later Superior Court challenge.
• Georgia: file a written notice of appeal to superior court with the board of tax assessors within 30 days of the decision being mailed or delivered.
• New York: homeowners of one-, two- or three-family homes can file for Small Claims Assessment Review within 30 days of the final roll filing (or notice of it, if later). The fee is $30.
• Colorado: in Adams County, within 30 days of the County Board of Equalization’s decision you can go to the state Board of Assessment Appeals, district court or binding arbitration.
• Washington: you or the assessor can appeal to the State Board of Tax Appeals within 30 days of the county board’s decision being mailed.

Missed this year’s window? See the 2027 deadlines. State guides: Texas, California, Florida, Georgia, Colorado, New York, Washington. New to this? Start with how to read your assessment notice.

Or let someone do it for you

If you’d rather not prepare a packet or sit through a hearing, Recoup Capital reviews your value for free. If you’re over-assessed, we file, prepare the evidence and handle the hearing for 30% of first-year savings (25% in Texas), and you pay nothing if your taxes don’t go down. Start your free review.

Sources: Texas Comptroller — Property tax protests, Tex. Tax Code §41.47, Florida DOR — VAB petitions (PT-101), Florida DOR — VAB rules, Orange County, CA Clerk of the Board — Appeal FAQs, Calif. BOE — Publication 30 revisions, Calif. Property Tax Rule 307, Georgia DOR — Filing a property tax appeal, O.C.G.A. §48-5-299, NY Tax Dept — Contesting your assessment, Adams County, CO — Appeals process, Garfield County, WA — Board of Equalization.