Number Appealed to Binding ArbitrationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
|Number Determinations appealed||1705*||2522||11104||11521||4682|
Texas property owners should protest annually since Texas has one of the best systems for appeals for property owners.
Texas Appeals after ARB Hearing
Each Texas county has two types of property tax appeals. Administrative appeals – includes the informal and appraisal review board. Post administrative – includes judicial, binding arbitration and State Office of Administrative Hearings (SOAH). Post-administrative appeals are summarized by property type.
State of Texas Binding Arbitration Cases – after ARB
Binding arbitration is a great option for owners of property valued at less $5 million (homesteads have no limit for binding arbitration), when there is a clear cut case on market value. The hearing officer is an attorney, appraiser, or CPA. In our experience, unequal appraisal is not usually considered in binding arbitration. The property owner must pay a deposit which is refunded if they prevail and lost if not.
Number Appealed to Binding Arbitration
Appealed to State Office of Administrative Hearings (SOAH)Source: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
|Appealed to SOAH||22||34||59||17||18|
State of Texas State Office of Administrative Hearings (SOAH) – after ARB
SOAH (State Office of Administrative Hearings) have been an available option for over 10 years. However, there are very few judicial appeals. For example, in Texas in 2018 there were:
- 1. 18 SOAH cases
- 2. 4,667 binding arbitration cases, and
- 3. 18,441 judicial appeals.
- 4. O’Connor has declined to pursue SOAH cases.
Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
Texas Judicial Appeals – after ARB
Texas appraisal districts have a large volume of judicial appeals in gross terms but a tiny portion of all accounts receive such as close review. Less than 0.1% proceed to a judicial appeal. Only about 1 in 1,000 accounts is protested through the judicial appeal level. (A judicial appeal is a lawsuit in state district court.)
Judicial appeals coordinated by O’Connor at no cost to you, except a portion of the savings, if any. O’Connor pays the legal fees, expert witness fees and filing fees, and is only paid when successful.