The ARB Protest and ARB Hearing Phase
April 15 - July 20

The Notice of Appraised Value will list the protest filing deadline for the subject property. The following bullet points outline how the deadline is determined and the general workflow for conducting protest hearings.

• The Notice of Appraised Value will list the protest filing deadline for the subject property. The statutory deadline for filing your written protest, per the Texas Property Tax Code, is May 15 or 30-days after the Notice of Appraised Value was sent, whichever is later. If the deadline falls on a weekend or legal holiday, the deadline is automatically extended to the next business day.
• Protests must be written, identify the property owner, identify property being protested, and reason(s) for dissatisfaction.
• Protests to the ARB must be filed by mail, in-person, drop box, or, if eligible, an owner may file through the District’s Online Appeals, eFile site. If eligible, you will see your eFile PIN printed on the Notice of Appraised Value.
• If you file a notice of protest before the deadline, the ARB will set your case for a hearing and send notification of the time, date, location, and subject of the hearing at least 15 days prior to your scheduled hearing.
• Typically, residential, and commercial hearings are conducted from mid-May to early July. Business Personal Property (BPP) hearings are conducted from late June to mid-July.
• The ARB conducts its hearings at the offices of the Collin Central Appraisal District, located at 250 Eldorado Parkway, McKinney, TX 75069.
• Protests are heard by three-member panels, unless a single member panel is requested, with as many as 15 ARB panels running concurrently.
• The ARB panel will listen to testimony and render a decision based on the evidence presented. The ARB will send their final determination and order by certified mail, along with information regarding your right to appeal.
• By July 20, the ARB must finish the majority of their hearings and approve the appraisal records, with no more than 5% of the total appraised value remaining under protest.
• You can get forms and additional information by visiting the Collin ARB’s website at URL: http://www.collinarb.org

The Certification of the Appraisal Roll Phase
July 21 - July 25

The chief appraiser is required to certify the appraisal roll.

• Once the ARB approves the appraisal records, those records then become the appraisal roll. The appraisal roll consists of all taxable property within the unit’s boundaries.
• By July 25, the chief appraiser must certify the appraisal roll to each taxing unit.
• The tax assessor then turns the certified appraisal roll into the certified tax roll for property tax billings.

The Post-certification Remedies Phase

After the appraisal roll is certified, most avenues for protesting have expired or have been exhausted, leaving limited ways to protest.

• Section 41.411 allows an owner to pursue a protest for failure to give notice. The property owner must file the protest under this section before the date the taxes become delinquent, January 31 and be able to substantiate and establish that the chief appraiser or ARB failed to deliver a notice that they were entitled.
• Section 25.25(c) of the Texas Property Tax Code, allows a property owner or chief appraiser to file motion to correct the appraisal roll for any of the 5 proceeding tax years for:
  • 25.25(c) (1) clerical error, (2) multiple appraisals of a property, (3) inclusion of property that does not exist, (4) January 1 ownership error.
• Section 25.25(c-1) allows for the property owner or chief appraiser to file a motion to correct changes in the appraisal roll for the current and proceeding 2 years for an error or omission on a rendition statement filed under Chapter 22. The roll may not be changed if:
  • The property owner failed to file a rendition timely and was accessed a late filing penalty.
  • The property was the subject to a protest under Chapter 41, the ARB had a hearing and order of determination of the protest.
  • The property was subject of a previous motion filed, chief appraiser and owner agreed to the correction, the ARB determined the motion, or the ARB determined the owner forfeited the right for failing to comply with payment requirements.
  • The appraised value of the property was established as a result of a written agreement between the chief appraiser and owner.
• Section 25.25(d) allows for an owner to file a motion for substantial error. The error may not be corrected unless the appraised value is:
  • 25.25(d) (1) determined to be 1/4 the corrected value that qualifies as residence homestead.
  • 25.25(d) (2) determined to be 1/3 the corrected value that does not qualify as residence homestead

Please refer to Texas Property Tax Code Section 41.411 and 25.25 for more information.

Please note that many of the post certification remedies are not available if an ARB hearing was conducted and an order of determination made, or if you or your authorized representative signed a settlement agreement.

The District will provide information about the process, but we cannot provide legal advice.