Property Valuation

Under Texas law, a property owner who disagrees with their county appraisal district's value may protest. After the ARB hearing, if still unsatisfied, the owner can appeal to:

ATREC
BDistrict court, state Office of Administrative Hearings, or binding arbitration (for values under $5 million)✓ Correct
CThe Texas Supreme Court directly
DThe federal tax court

Explanation

After an ARB hearing, Texas property owners can appeal to district court, the State Office of Administrative Hearings (for certain commercial properties), or binding arbitration (for properties valued at $5 million or less).

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