Property Tax Arbitration

Property owners who have filed a protest with their local appraisal review board (ARB) have the option to request binding arbitration. Learn more below about how to request arbitration for procedural violations during the ARB protest process or how to appeal values determined by local ARBs.

Property Tax System Basics

Property taxes provide the largest source of money that local governments use to pay for schools, streets, roads, police, fire protection, and many other services. Texas law establishes the process followed by local officials in determining the property's value, ensuring that values are equal and uniform, setting tax rates, and collecting taxes. Texas has no state property tax. The Texas Constitution and statutory law authorize local taxing units to collect the tax. The state does not set tax rates, collect taxes, or settle disputes between you and your local taxing units.

Learn more about property tax in Texas

Access more arbitration resources

Use the resources below to learn how to file property tax arbitration requests, what to expect throughout the arbitration process, and more helpful tips.

Limited Binding Arbitration (LBA) for Beginners Video

This video explains the purpose of LBA and how property owners can request LBA for procedural violations during the local protest process.

Regular Binding Arbitration (RBA) for Beginners Video

This video provides a general overview of RBA for persons new to appealing an ARB order through RBA.

Arbitrator Training Manual

This manual includes official arbitrator duties, a chronology of the LBA and RBA processes, and general information about arbitration policy, procedures, and Texas legal guidelines.