Number Appealed to Binding ArbitrationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Number Determinations appealed | 1705 | 2522 | 11104 | 11521 | 4682 | 6934 | 8217 | 10057 | 17041 | 21965 | 19579 | |
Texas property owners should protest annually since Texas has one of the best systems for appeals for property owners.
Texas Appeals after ARB Hearing
The final tool in the box of the tax protest journey is to take the appeal to the court system. This is the rarest avenue of tax dispute and the one that requires the most expertise. O’Connor is a property tax consulting firm with over 50 years of experience, making them the perfect partner to assist a Texas taxpayer in this complex step. O’Connor can even coordinate and run your lawsuit for you, building your team from the ground up.
Texas Binding Arbitration Cases
19,579 Texans took their property tax disputes to binding arbitration in 2024, the second most in the history of the state. Only 2023 saw more cases go to arbitration. While that may look like a large number, it is only a fraction of the previous protests and hearings earlier in the property tax reduction journey. A higher bar of proof is required, and an unequal appraisal argument is usually not enough. The hearing is usually presided over by a CPA, attorney, or appraiser, and they take a careful look at all the evidence. The taxpayer must also put up a deposit during the process, which they recoup if they prevail, or forfeit if they do not. Binding arbitration is still viable for property valued at less than $5 million, with homesteads having no limit. .
Appealed to State Office of Administrative Hearings (SOAH)Source: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Appealed to SOAH | 22 | 34 | 26 | 17 | 18 | 15 | 16 | 47 | 53 | 96 | 77 | |
State Office of Administrative Hearings (SOAH)
The rarest Texas property tax appeal is to the State Office of Administrative Hearings (SOAH), and it is reserved for a select few cases. To appear before the SOAH, a disputed property must be valued over $1 million and can only be a residential property. Commercial properties are excluded from these hearings. In 2024, only 77 SOAH appeals were filed.
Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Judicial Appeals | 8,770.00 | 9,533.00 | 10,717.00 | 12,367.00 | 16,441.00 | 16,030.00 | 17,093.00 | 17,498.00 | 21,702.00 | 27,139.00 | 29,088.00 | |
Texas Judicial Appeals
After an ARB dispute, it is possible to file a lawsuit against the appraisal district in your area. Many of these lawsuits are filed every year, but this is only a tiny percentage of all property tax protests. Of the millions of tax protests in 2024, only 29,088 made it to judicial appeals. This was the greatest number of lawsuits of this type ever filed in Texas. Even though they are a sliver of all protests, judicial appeals are a vital tool to protect a Texan’s right to dispute their unfair property taxes.
While a difficult step to take, judicial appeals can be coordinated by O’Connor at no cost to you, except a portion of the savings. O’Connor pays all other legal fees, including filing and expert witness fees. You will only pay if you win in court, and that only comes out of your savings, never your own pocket.
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