Form 50-283 is the Property Owner’s Affidavit of Evidence.

A property owner may offer evidence or argument by notarized affidavit without personally appearing and may appear by telephone conference call or videoconference to offer argument.

A property owner who appears by telephone conference call or videoconference must offer any evidence by notarized affidavit.
The notarized affidavit and evidence must be submitted to the ARB before the protest hearing begins.

The notarized affidavit and the evidence for the hearing may be submitted to the ARB either in paper or a small portable electronic device such as a flash driver or CD.

The ARB will keep the electronic device.

Evidence submitted by electronic means need to be accompanied by one hard copy of the evidence.

The hard copy format can be a PDF, Word document, Excel spreadsheet, PowerPoint presentation, or JPEG.

This is not an exhaustive list of formats. This only applies if appearing in person.

It does not apply when submitting the electronic device electronically ahead of the hearing.

All sections of the Property Owner’s Affidavit of Evidence must be completed and notarized.

Section 4 of the affidavit asks for the property owner to attach evidence if needed, such as letters, receipts, deeds, photographs, etc.

Please make sure to fill out this section with the number of pages or images submitted as evidence with the affidavit.

Section 6 asks how a property owner intends to participate in their ARB hearing.

Only one option can be selected. If you decide later that you’d rather appear in a different manner, you must provide the ARB written notice of this at least 10 days before your hearing.

When submitting a written request to change your appearance method to telephone or video, you must also submit your notarized affidavit and evidence if you have not already done so. (Does not have to be submitted together, and affidavit is only required if presenting evidence. The property owner can still call/video and speak verbally without the affidavit.)

You do not waive your right to appear in person at your ARB Hearing by submitting the affidavit.

You can find the affidavit at Forms – Fort Bend Central Appraisal District (fbcad.org), under Appeals & Arbitration.

You can also find it at ARB Information – Fort Bend Central Appraisal District (fbcad.org), under Forms.

You may mail the notarized affidavit and evidence to:
Fort Bend Appraisal Review Board
c/o Fort Bend Central Appraisal District,
2801 B. F. Terry Blvd., Rosenberg, TX 77471.

You can also drop if off in person.

You may email the affidavit to appeals@fbcad.org.

***Please remember you must attach evidence to the affidavit, and you must attach an affidavit for the ARB to review the evidence.

Property owners can designate an agent to represent them in property tax matters.

Agents can submit appointment of agent and revocation of agent forms through the portal.

They can also submit their client’s paperwork through the portal, such as mailing address change requests, protests, exemptions applications, and more.

To access the agent portal, you need to register for an account.

You must have your agent ID, TDLR License number.

Agent IDs are assigned by FBCAD. Email Joann Ortega at fid@fbcd.org to receive an agent ID.

You can get your TDLR License Number by searching on the Texas Department of Licensing and Regulation website at Texas Department of Licensing and Regulation – Texas.gov.

If you have questions about the agent portal, you may email fid@fbcad.org.

If you file your Notice of Protest online through the Online Appeal system, the appeal is reviewed by an appraiser, and it is considered an Informal Conference.

When a settlement offer is made, you can either accept or decline it though the online account you created when you filed your Notice of Protest online.

If you decline the settlement offer, then your online protest is closed and a formal protest is opened.

Then, you can schedule and reschedule your ARB hearing date online. This is the only circumstance under which you can schedule your ARB hearing online.

For instructions on how to schedule your ARB hearing in the appeals portal please visit Online Appeal Instructions

When you file your notice of protest electronically, through the mail or in person, there are certain questions on the form that you answer concerning your ARB hearing.

On the Notice of Protest you can choose whether you want an informal conference with an appraiser before your ARB hearing.

You can also choose how you want to appear in front of the ARB: in person, by telephone conference with evidence submitted as a written affidavit, by video conference with evidence submitted as a written affidavit, or just by evidence as a written affidavit that is delivered to the ARB before the hearing.

If you change your mind later and want to opt for a different method, you must provide written notice to the ARB at least 10 days before your hearing date.

On the Notice of Protest, you can select how you want your notice of hearing to be delivered, by regular first-class mail or by email.

On the Notice of Protest, you can also request an electronic reminder of the hearing date, time, and place by text or by email.

You can also request to receive the ARB’s final order of determination by email.

You can request a special panel to hear your protest if you meet certain conditions, which are listed on the Notice of Protest.

If once you receive your Notice of Hearing you need to reschedule, you are allowed one postponement of your hearing without good cause.

Postponement requests should be in writing and should list a date and/or time for which you would like the hearing to be rescheduled.

If you request a reschedule, you will receive a rescheduled hearing notice by mail up to 10 days after your request is received.

You can request a hearing be rescheduled for good cause as well. There are no limits on the number of times a hearing can be postponed due to good cause.

You need to submit the request in writing.

Good cause may include illness, surgery, dependent care issues, etc. Good cause must be proved with documentation and all discretion with the reschedule is with the ARB Board Chairman.

A hearing cannot be rescheduled for less than five days from the original date nor more than 30 from the original date unless the Chief Appraiser and the ARB Chairman or his agent agree.

For more information about appeals, visit www.fbcad.org/appeals/.

A property owner has the right to protest before the Appraisal Review Board (ARB) the failure of the chief appraiser or the ARB to provide or deliver any notice to which a property owner is entitled.

If failure to provide or deliver a notice is established, the ARB shall determine a protest made by the property owner on any other grounds of protest authorized by the tax code.

A property owner who protests for failure to send a required notice must comply with the payment requirements under section 41.4115 of the Tax Code, or the property owner forfeits their right to a determination of their protest.

Under Tax Code Section 41.4115, a property owner who files a protest for failure to send a required notice must pay the amount of taxes due on the portion of the taxable value that is not in dispute.

The property owner must pay the taxes before the delinquency date of the taxes. If they don’t, they forfeit the right to proceed to a final determination of the protest.

A property owner can file an oath of inability to pay the taxes at issue. They may be excused from the requirement of prepayment of tax as a requirement for the board to hear the protest.

The ARB will hold a hearing to review and determine if prepayment of taxes would be an unreasonable limit to the property owner’s access to the ARB.

On the motion of a party, the ARB will hold a hearing to review and determine a property owner’s compliance with the payment requirement.

The ARB may set terms and conditions that are reasonably required by the circumstances, on any determination that a property owner does not have to prepay the taxes.

If the ARB determines that a property owner has not substantially complied with the terms and conditions set out, then the ARB will dismiss the protest.

If the ARB determines the property owner has substantially but not completely complied with the terms and conditions set out, the pending protest will be dismissed if the property owner does not comply within 30 days from the ARB stating they have not complied.

At least 14 days before a property owner’s formal ARB hearing date, the Chief Appraiser shall:

1. Deliver to a property owner or a property owner’s agent a copy of the Comptroller’s pamphlet on Property taxpayer remedies

2. Inform the property owner that they or their agent is entitled to request a copy of the data, schedules, formulas, and all other information the Appraisal District will introduce at the ARB hearing.

3. Deliver a copy of the hearing procedures adopted by the ARB.

This information shall made available free of charge. It shall be given to the property owner or property owner’s agent by first-class mail with prepaid postage, in an electronic format, or by a secure internet website with user registration and authentication, or a website address maintained by the appraisal district on which the information is identifiable and readily available.

If a property owner or a property owner’s agent requests the information be sent by regular first-class mail or be available in person at the Appraisal District office, then Chief Appraiser must provide it that way.

You can find the Comptroller’s pamphlet on property taxpayer remedies, formal ARB hearing procedures, and some general protest information at ARB Information – Fort Bend Central Appraisal District (fbcad.org), under General Information, in the document titled “Information Packet.”

Tax Code Section 1.111 and Texas State Comptroller Rule 9.3044 govern the appointment of an agent. A property owner can designate a person to act as their agent for property tax matters.

The appointment of an agent will not be effective until form 50-162, Appointment of Agent, has been filed with the appraisal district.

On the form, you can designate the agent is to represent the property owner for all property tax matters, or only for certain property tax matters identified in the designation.

You also must choose what types of communications from the appraisal district and ARB you want the agent to receive.
You can also remove a person from being your agent.

The removal of the agent will not take effect until you file form 50-813, Revocation of Agent, with the appraisal district.

Both forms must be signed by the property owner; a property manager authorized to designate agents for the owner; or another person who is authorized to act on behalf of the owner, other than the person being designated as an agent on the form.

If there is an agent already appointed for a property, and then a form for a different person to be agent is filed, then the old agent is removed from the property.

If you do not fill out a form to remove an agent, the agent will not be removed until the expiration date you listed on your appointment of agent form, or until a written revocation of agent form is received.

You can find form 50-162 and form 50-813 at Forms – Fort Bend Central Appraisal District (fbcad.org), under Agent.
Your agent can submit the form through the agents portal at Agent Access – For Licensed Property Tax Consultants (fbcad.org).
Agent Access You or your agent can also email the form to FID@fbcad.org

If you file your Notice of Protest online through the Online Portal, the appeal is reviewed by an appraiser and it is considered an Informal Conference.

When a settlement offer is made, you can either accept or decline it through the online account you created.

If you decline the settlement offer, your online protest is closed and a formal protest is opened and then you are able to schedule and reschedule your ARB hearing date online.

This is the only circumstance under which you can schedule your ARB hearing online.

For instructions on how to schedule your ARB hearing in the appeals portal please visit Microsoft PowerPoint – 2022 Online Appeals Step-by-step guide.pptx (fbcad.org).

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All postponement requests must be submitted in writing prior to the initial hearing date.

A property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing is entitled to one postponement of the hearing to a later date without showing cause.

You may provide a date and/or time that you would like to be rescheduled to. The ARB will try to accommodate you as best as possible if the schedule permits.

The ARB will not contact you by phone to reschedule your hearing. They will send you a rescheduled hearing notice by the method which was selected on the Notice of Protest to deliver notices.

The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the chairman of the appraisal review board or the chairman’s representative, the property owner, and the chief appraiser.

Reschedule requests can be submitted through the website at fbcad.org/arb-reschedule-request, by mail or in person to 2801 BF Terry BLVD Rosenberg, TX 77471.

You can withdraw your protest online at Withdrawal of Protest – Fort Bend Central Appraisal District (fbcad.org).

You can also fill out the form and mail it to 2801 B. F. Terry Blvd., Rosenberg, TX 77471.

You can drop if off in person also.

A pdf of the form can be found on our website at Forms – Fort Bend Central Appraisal District (fbcad.org), under Most Requested and Appeals and Arbitration.

The protest deadline for the current tax year is listed in your Notice of Appraised Value.

You can also find the deadline on our website at
Appeals – Fort Bend Central Appraisal District (fbcad.org).

Per Tax Code Section 41.44(b), A property owner who files his notice of protest after the deadline prescribed by Subsection (a) of this section but before the appraisal review board approves the appraisal records is entitled to a hearing and determination of the protest if he shows good cause as determined by the board for failure to file the notice on time.

Late protests may be submitted prior to the approval of the appraisal records (typically around July 20-25th) if good cause is shown to the ARB.

The ARB Chairman will review the late filed protest to determine if there is sufficient good cause to grant the protest. If there is, you will be scheduled for a formal hearing before the ARB.

In the event good cause is not determined, you will receive a denial letter from the ARB by mail.

Submit your late protest and documentation showing good cause to the ARB by mail to 2801 B. F. Terry Blvd., Rosenberg, TX 77471 or in person.

Read (12) tips to make your appeal a productive one here at
Tips for a Productive Appeal

If you file a protest online, you will be able to upload your evidence through our appeals portal.

You need to create an account. You must have the passcode from your Notice of Appraised Value to do so.

Once you have created the account and submitted an appeal, you will see a message that says “Appeal Successfully Submitted”.

You can then go to the Appeal Details Page and select Manage Documents. Then you will click on Upload Documents.

You need to choose the file you want to upload. You can upload a pdf, doc, docx, tiff, jpg, bmp.

The maximum file size is 10MB.

Then Click Continue.

A Notice of Appraised Value, generally, informs property owners of the taxable value of their property. It is NOT a tax bill.

If the value of a property is higher than it was in the previous year, the value of a property is higher than the property owner gave on a rendition, the property was not in the appraisal records the previous year, or an exemption that was on a property the previous year has been canceled or reduced for the current year, then a detailed notice is required by the Texas Property Tax Code.

FBCAD sends a Notice of Appraised Value every year even though it is not required by the Tax Code.

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The Fort Bend Central Appraisal District (FBCAD) is accepting applications from residents of Fort Bend County interested in service on the Appraisal Review Board (ARB). Service is not full-time or permanent, but during hearing Appraisal Review Board (ARB) members are paid for their time and service.

Appraisal Review Board (ARB) members serve weekdays including some evenings, and periodically on weekends, typically from May to September. Appraisal Review Board (ARB) members are not scheduled for every weekday, but they must be available when needed.

Applications remain on file until the end of each calendar year. Appointments are normally made for service starting in the following January. Applicants selected as finalists are scheduled for interviews.

You can find the application to be an ARB member at ARB Information – Fort Bend Central Appraisal District (fbcad.org). Click on “Apply to Serve”

Applications should be sent in the mail to:
Fort Bend Central Appraisal Review Board
2801 B. F. Terry Blvd.
Rosenberg, TX 77471.

Applications can also be sent by email to applyforARB@fbcad.org

You can learn more about the qualifications to be an ARB member at ARB Information – Fort Bend Central Appraisal District (fbcad.org).

Click on “Apply to Serve”

The Appraisal Review Board (ARB) is a group of independent private citizens appointed by the county’s Administrative District Judge to resolve disputes between property owners and the Appraisal District.

ARB members are required to uphold an unbiased approach to each property under protest.

The Appraisal Review Board (ARB) does not appraise property or have any role in appraisal district operations.

The Appraisal Review Board (ARB) fulfills an essential function in the property tax system.

The U.S. Constitution states that no person’s property may be harmed or affected by a government’s actions unless due process is provided to the person.

Texas courts have determined that due process means taxpayers have a right to be heard before final assessment of their property.

The Appraisal Review Board (ARB) provides property taxpayers that right.

The Appraisal District (FBCAD) and the Appraisal Review Board (ARB) are separate entities.

Although Appraisal Review Board (ARB) members retain staff of the appraisal district for clerical assistance, the Appraisal Review Board (ARB) maintains an independence from appraisal district staff, the chief appraiser, and the board of directors for the appraisal district.

To serve on the Appraisal Review Board (ARB), a person must have lived in Fort Bend County for at least two years.

There are certain situations that might disqualify a potential Appraisal Review Board (ARB) member:

1. If a person is currently or formerly employed by the State Comptroller of Public Accounts, or a member of a governing body, and officer, or a full or part-time employee of a county, city, school district, community college district, MUD, or any other taxing entity supported by local property taxes, that person cannot be on the ARB.

2. If a person owns an interest in property that has delinquent property taxes due, regardless of which county in Texas the property is located, they cannot serve in the ARB unless the taxes are under deferral or are being paid under an installment agreement.

3. If a person or a person’s spouse has a contract with a local government or appraisal district cannot be on the ARB.

4. If a person or a person’s spouse owns a 10% or greater interest in a business that contracts with a local governments or taxing unit, they cannot be on the ARB.

5. Any person who has appeared before the ARB for payment as a tax consultant, accountant, appraiser, or representative of a property owner cannot be on the ARB.

6. Anyone who has served on the ARB for all or part of three previous two-year terms cannot be on the ARB.

7. Anyone who has ever been employed by the appraisal district cannot be on the ARB.

8. Anyone who has ever served as a member of the appraisal district’s board of directors.

9. Anyone who is presently under indictment for a felony or misdemeanor involving moral turpitude and anyone who has previously been convicted of a felony or misdemeanor involving moral turpitude cannot be on the ARB.

You can learn more about the Appraisal Review Board (ARB) and find the link to apply to serve on it, at ARB Information