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The ARB Protest and Roll Certification Cycle

The ARB Protest and ARB Hearing Phase
May 1 - 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 statutory deadline for filing your written protest, per the Texas Property Tax Code, is May 31 or 30 days after the Notice of Appraised Value date, 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 and must be signed by the owner or someone authorized to protest on behalf of the owner. The ARB will not accept protests via fax or email.
  • Many residential properties are eligible for eFile protests. If eFile is available on your property the Notice of Appraised Value mailing will contain a PIN and instructions regarding protest filing via eFile.
  • The ARB’s scheduling staff will notify you at least 15 days prior to your ARB hearing.
  • Typically, residential hearings will be conducted from early June to early July. Commercial real property hearings are generally conducted from mid June to mid July. Business Personal Property hearings are generally conducted in mid July.
  • The ARB schedules hearings by dockets, with several properties in each docket. The ARB scheduling notice will advise you of the hearing date, docket time and sign-in procedures for your docket.
  • The ARB conducts its hearings at the offices of the Appraisal District, located at 250 Eldorado Parkway, McKinney, TX 75069.
  • Protests are heard by three member panels, with as many as eight ARB dockets running concurrently.
  • ARB hearings are open to the public and your protest will be decided during your hearing, by a public vote of the panel members conducting the hearing. You will know the outcome of your protest hearing immediately and the ARB will send you formal written notice of their protest determination.
  • There will be information in the formal ARB hearing determination notice regarding your avenues of appealing the ARB's determination. These include litigation in District court and based on the property value you will have an option for binding Arbitration.
    The District will provide information about the process, but we cannot provide legal advice.
  • The Appraisal Review Board has a separate website with more detailed information about the ARB. The ARB’s website is available at the following URL: http://www.collinarb.org
  • The Certification of the Appraisal Roll Phase
    July 21 - July 25

    By July 20 the ARB is required to approve the appraisal records, with at least 95% of the total value of all properties in the appraisal district having the ARB protest completed.

    By July 25, once the appraisal records are approved by the ARB, the Chief Appraiser certifies the roll to the Tax Assessor for each taxing entity (i.e. school, city, county and/or special district). The Tax Assessor then turns the certified appraisal roll into the Certified Tax Roll for tax billings.

    The Post-certification Remedies Phase

    After the appraisal roll is certified, which means most avenues for protest have expired or have been exhausted, there are limited ways to protest.

    From roll certification, around July 25, through the tax delinquency date the following February 1, a property owner may be able to pursue a protest if they can substantiate that the Chief Appraiser or ARB failed to timely deliver a notice that they were entitled to receive.

    Additionally, Section 25.25 of the Texas Property Tax Code, allows the owner or their tax agent to file motions to correct the roll. Please refer to 25.25 of the Tax Code for a listing of potential correction motions. It is important to note that many of the post certification remedies are not available if a hearing was conducted by the ARB or if you signed a settlement agreement with the District.

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