Informal review vs formal hearing: how an appeal is heard

The informal review

An informal review is a conversation with an appraiser from the assessor’s office, often by phone or online. Texas appraisal districts offer an informal conference before the appraisal review board hearing; Arizona owners can meet the assessor after filing a petition (A.R.S. §42-16054); Indiana and North Carolina counties expect an informal meeting first (Indiana DLGF; Wake County, NC).

Bring the same evidence you would bring to the board. If the offer reaches the value you asked for, or close enough that the saving left is small, settling saves a hearing.

The formal hearing

If you don’t settle, an independent board hears the case: an appraisal review board in Texas, a board of equalization, review or revision elsewhere. Each side presents evidence and the board decides the value. In Texas you can appear in person, by phone or video, or by written affidavit (Texas Comptroller).

You are usually entitled to see the assessor’s evidence before the hearing: Texas (Tex. Tax Code §41.461), Florida’s evidence exchange (Fla. Stat. §194.011) and Washington’s rule that the assessor share the comparable sales used (RCW 84.48.150) are examples.

• Keep to value on the valuation date; the tax rate and your tax increase are not in front of the board.
• Bring copies for each board member and the assessor.
• Lead with your best two or three comparables, then the median.
• Ask for a specific value, not just “lower”.

After the board

Every state has a further level. Texas owners can go to district court within 60 days of the board’s written order, or in some cases to the State Office of Administrative Hearings or binding arbitration (Texas Comptroller; Tex. Tax Code ch. 42). New York homeowners can use small claims assessment review (RPTL §730), and Michigan residential appeals go to the Tax Tribunal (MCL 205.735a). These steps cost more time and sometimes a fee, so most homeowners stop at the board.

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Related guides

• Evidence that works in a property tax appeal
• What happens after you file a property tax appeal
• Unequal appraisal vs market value: which appeal ground to use

1. Texas Comptroller, property tax protests and appeals
2. Tex. Tax Code ch. 41, local review (protests, §41.43(b)(3) unequal appraisal, §41.44 deadline, §41.461 evidence)
3. Tex. Tax Code ch. 42, judicial review (§42.21 petition)
4. A.R.S. §42-16054, meeting with the assessor
5. Indiana DLGF, fact sheet: property tax assessment appeals
6. Wake County, NC, informal review and formal appeal
7. Fla. Stat. §194.011, petitions and evidence exchange
8. RCW 84.48.150, assessor must share comparable sales
9. N.Y. RPTL §730, small claims assessment review
10. MCL 205.735a, Michigan Tax Tribunal jurisdiction and deadlines