Formal Procedures

Property owner submits a timely filed protest with Collin Appraisal Review Board (ARB)

Protest must be postmarked or hand-delivered by May 15th, of the current year or by the protest deadline on the Notice of Appraised Value. The protest deadline for notices mailed May 15^th will be June 15^th. (If the deadline falls on a weekend or legal state or national holiday, the deadline will be the next business day.)

Appraisal Review Board will schedule a formal hearing

For 2020, due to Covid-19 health concerns, the ARB will not conduct in-person hearings. The ARB will conduct protest hearings based on evidence and testimony presented by affidavit or written declaration, accompanied by a telephone hearing, if requested by the owner or their authorized representative.

Appraisal Review Board will mail a Notice of Hearing to the property owner

The ARB will send a hearing notification letter at least 15 days prior to the hearing. Property owner will begin collecting evidence for a hearing before the Collin Appraisal Review Board

Prior to attending hearing:

• Property owner should finalize evidence
• Property owner submits an affidavit or declaration of evidence with the ARB. The ARB will accept affidavits, written declarations and evidence by mail or hand delivery to 250 Eldorado Pkwy, McKinney, TX 75069, by email, collinarb2020@collinarb.org or fax, 469-742-9201.
• Mail, email and fax instructions will be included in the ARB’s hearing notification letter.
• A declaration template will be available in the Forms tab. The primary difference between an affidavit and written declaration is a declaration does not require a notary.
• The affidavit or declaration and evidence must be submitted to the ARB before the protest hearing begins. To facilitate input of a property owner’s affidavit or declaration and evidentiary materials into the ARB’s records, the ARB requests evidence from the property owner and appraisal district (3) days prior to the hearing.
• If you are not the property owner according to the district's record, you will be required to provide:
• Proof of ownership, power of attorney, probated will, etc,
OR
• If the owner hires a person who will be compensated to represent them, the Comptroller's Appointment of Agent for Property Taxes (Form 50-162) must be used.
  If the owner has their spouse, family member or friend representing them at the hearing, please use the Appointment of Non-Agent Representation Form.

Day of hearing:

• If you do not intend to appear by telephone conference call, the ARB will conduct the hearing based on your affidavit or declaration and supporting documents. The ARB will send their decision in a written order by certified mail, along with appeal information.
OR
• If you requested and intend to appear for your hearing by telephone conference call, reference the information letter that was included in the hearing notification.
• A property owner may call no earlier than 30 minutes prior to the scheduled hearing.
• Please understand that you may be on hold waiting for staff assistance to facilitate the hearing. Do not hang up and call back. Hearings are held in the order the call is received by initial call time.
• Be prepared to provide your name and protest case number(s) to identify the property under protest. Once staff has verified and signed in the protest case, the call will be transferred to the assigned panel where you may be on hold until the ARB is available to connect to the call.

In hearing panel:

• The only Appraisal District staff allowed in the hearing panels will be clerical, administrative or technological support, adhering to appropriate safety guidelines.
• Panel chairman will ask owner/district to state name
• Both parties swear the evidence presenting is true and correct
• Owner/district will have 5 minutes to present evidence
• Owner/district will have a few minutes for rebuttal
• Panel chairman will close hearing. The three-member ARB panel will discuss the evidence presented and render a decision.

After hearing:

• The ARB shall send to you by certified mail a written notice of its final order, along with information regarding your right to appeal.
• No further appeal to the ARB is permitted.