Formal Protest Flowchart
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. (If May 15th 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
A property owner may participate in their ARB protest hearing by appearing in-person, or by sworn affidavit or written declaration, accompanied by telephone or video conference if requested. If you intend to appear by telephone or video conference, you must notify the ARB of your request in writing no later than the 10th day before the date of the hearing and must include the Owner’s Name, Address, and Property Account Number(s). Requests should be made using the Online Appeals eFile website. Requests can also be made via email to CollinARB@CollinARB.org. An owner who appears by telephone or video conference must offer any evidence by affidavit or written declaration. The ARB must receive the declaration or affidavit prior to the hearing. An owner who timely requests a telephone or video conference hearing will receive detailed information about the process. During a videoconference, in addition to audio, the ARB panel hearing the protest will use screen sharing to allow all parties a live view of the evidence being reviewed by members of the ARB panel.
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, firstname.lastname@example.org or fax, 469-742-9201.
- Mail, email and fax instructions will be included in the ARB’s hearing notification letter.
- A declaration template is 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 (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.,
- 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 intend to appear in person, you will check-in at the ARB counter no earlier than 30 minutes prior to the scheduled hearing. The ARB conducts hearings in order of registration until all cases scheduled are heard.
- For your hearing, you should bring written evidence and/or documentation of value to support your protest. Evidence and supporting documents include contracts, title documents, loan papers, repair estimates, appraisals, photographs, and any other documents you deem relevant to your protest.
- The ARB requests one (1) complete copy of all evidence and documents to be presented at the time of registration for scanning. The ARB will also accept evidence on a USB flash drive or CD/DVD which may be kept by the ARB.
- If you filed an affidavit or declaration of evidence and you do not intend to appear in person, by telephone or video conference, 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.
- If intend to appear by telephone or video conference, reference the Requirements for Participation in an ARB Telephone & Video Conference Hearing letter that was mailed to you from the ARB.
- A property owner may call or web check-in no earlier than 30 minutes prior to the scheduled hearing.
- Please understand that you may be waiting for staff assistance to facilitate the hearing. If you call for check-in, do not hang up and call back. Hearings are held in the order of registration until all cases are heard.
- 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 District appraiser and recorder will be in the panel room.
- All proceedings are audio recorded.
- The panel chairperson will commence the hearing announcing the protest case number, location and other identifying information.
- The ARB members will sign a statement that they have not communicated with anyone about the protest.
- The panel chairperson will ask some preliminary questions, inform each testifying witness that all evidence must be given under oath and swear in all witnesses who plan to testify.
- The property owner or representative will decide if they go first, or the District.
- The ARB panel is evidence driven. Think of the panel like a jury.
- All parties will be able to view documents being presented on a monitor.
- Each party will have 5 minutes to present evidence.
- It is important to focus on the most important evidence, and no repeat yourself.
- Each party will have a few minutes for rebuttal or clarifying questions.
- The parties cannot examine or cross examine the ARB members.
- The panel chairperson will close hearing. The ARB members will discuss the evidence presented and render a decision.
- 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.