Should I do the informal hearing first?
Should I do the informal hearing first?
Yes, almost always — where an informal conference or review is offered, take it first: most appeals settle there without a formal hearing, it costs you nothing, and you keep the right to escalate to the formal board if you don't like the offer.
If your jurisdiction offers an informal step — an informal conference with the appraiser, an informal review, or a settlement offer before the formal board hearing — you should generally use it. It is faster, lower-stakes, and frequently resolves the case.
What the informal step is. In Texas, the Comptroller's protest procedures confirm the notice must disclose the availability of an informal conference with the appraisal district before the formal ARB hearing — you present your evidence to an appraiser one-on-one, and many protests settle there. In California, counties run an informal decline-in-value (Prop 8) review (typically January through March) that an owner can request before filing a formal Assessment Appeals Board application (see the CA BOE decline-in-value page). Most states have an analogous informal track.
Why go informal first:
- It's free and low-friction — usually a short meeting or online exchange, no formal hearing procedure.
- High settlement rate — a large share of appeals resolve informally, which spares both sides a hearing.
- You lose nothing — if the offer is too low, you decline and proceed to the formal board with the same evidence (and now you know the assessor's reasoning).
- It's a free dress rehearsal — you learn what the assessor's data shows and can sharpen your formal-hearing case.
Two cautions. First, don't let the informal process eat your deadline — in most states you must still file the formal appeal/petition by the statutory deadline to preserve your rights; an informal conversation does not extend it. File the formal appeal, then pursue the informal settlement. Second, in the handful of states where a board can raise your value, an informal review with a weak case can invite scrutiny — bring real evidence.
Bottom line: file to preserve the deadline, then take the informal offer seriously; settle if it's fair, escalate if it isn't.
State-by-State Variations
| State | Exception or Variation |
|---|---|
| California | California counties offer an informal Prop 8 decline-in-value review (often Jan–Mar) before the formal AAB application window (July 2–Sept 15/Nov 30); the informal review does not extend the formal deadline — see the [CA BOE decline-in-value page](https://www.boe.ca.gov/proptaxes/decline-in-value/). |
| Michigan | Michigan requires the local March Board of Review as a mandatory first step for residential appeals before the Michigan Tax Tribunal — the informal stage is not optional. |