How the Judicial Appeals Were ResolvedSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Judicial Appeals | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Number of Judicial Appeals Resolved | 6,339.00 | 8,345.00 | 9,091.00 | 9,130.00 | 11,263.00 | 12,726.00 | 12,862.00 | 15,044.00 | 15,673.00 | 19,516.00 | 23,808.00 |
| By Agreed Judgment | 5,434.00 | 7,190.00 | 8,531.00 | 8,573.00 | 10,633.00 | 11,410.00 | 11,932.00 | 13,812.00 | 14,775.00 | 18,011.00 | 22,314.00 |
| By Court Judgment or Other | 905.00 | 1,155.00 | 560.00 | 557.00 | 630.00 | 1,316.00 | 930.00 | 1,232.00 | 898.00 | 1,505.00 | 1,494.00 |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
Texas Judicial Appeal Resolutions
Judicial appeals for Texas property taxes are the elite of all appeal paths. Specializing in commercial, industrial, and multi family housing, judicial appeals reduce tax burdens by tens of billions of dollars every year. In 2024 alone, $65.56 billion was reduced in unfair value, over 23,808 cases. O’Connor can deal with all judicial appeals, taking care of all court costs, witness fees, and more. You only pay a percentage of your savings if you win, and you pay nothing if we come up short. In the business of property tax consulting for over 50 years, O’Connor is a trusted Texas favorite and one of the biggest firms in the USA to boot.
Texas Judicial Appeal Resolution Summary
While an extensive process, Texas judicial appeals are resolved without a trial a majority of the time. In 2024, of the 23,808 appeals, 93.7% of them were settled rather than tried. This success rate, along with the potential windfall for a giant tax break, make the endeavor worthwhile for virtually all large property owners. The fact that appraisal districts tend to capitulate so easily in lawsuits is their dirty little secret, one that is being exploited more every year. 2024 was the largest year for lawsuits ever recorded.
Appraised Value (ARB) of Resolved Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Billions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Appraised Value (ARB) | 80.56 | 146.00 | 164.00 | 188.00 | 212.00 | 232.00 | 241.00 | 311.00 | 336.00 | 382.39 | 539.61 |
Texas property owners should protest annually since To maintain their rights to appeal to or through the judicial appeal process. Owners must exhaust administrative options to pursue binding arbitration or a judicial appeal
Appraised Value of Resolved Judicial Appeals
Texans have a right to challenge the Texas appraisal districts over their taxes, and judicial appeals are a key to protecting your wealth. There is plenty at stake, as the appraised value of property can be cut by hundreds of millions of dollars, or even tens of billions in certain counties. In 2023, $539.61 billion in taxable value was contested with lawsuits, a huge improvement from $382.39 billion in 2023. This trend is set to continue as property values grow, with more Texans looking to reduce the corresponding tax burden.
Value Reduction from Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Billions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Total Reduction from Judicial Appeals | 9.14 | 14.74 | 18.40 | 21.21 | 24.17 | 26.36 | 22.22 | 30.83 | 34.41 | 42.27 | 65.56 |
| Single Family | 0.10 | 0.19 | 0.17 | 0.19 | 0.22 | 0.27 | 0.29 | 0.32 | 0.36 | 0.51 | 1.45 |
| Multi-Family | 1.92 | 3.09 | 4.29 | 4.81 | 5.05 | 5.81 | 5.89 | 9.47 | 10.04 | 14.17 | 23.46 |
| Commercial | 4.76 | 8.45 | 10.73 | 12.17 | 14.14 | 14.15 | 13.46 | 16.20 | 17.91 | 24.49 | 36.38 |
| All Other | 2.36 | 3.01 | 3.21 | 4.04 | 4.76 | 6.13 | 2.59 | 4.84 | 6.11 | 3.10 | 4.28 |
Texas property owners should protest annually since It is a responsibility of ownership. Large commercial owners generally appeal annually and obtain a reduction. Why should homeowners be excluded?
Texas Taxpayer Value Reduction from Judicial Appeals
The pool of Texas taxpayers eligible to reduce taxable value is colossal, yet many do not explore how to cut their taxes. Bringing your value to a more honest level also means extensive savings at tax time. $65.56 billion in value was cut for Texans in 2024 via judicial appeal, with $36.38 billion of that being from commercial properties. Judicial appeal remains the premier way to protest high-dollar property.
Tax Savings From Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Millions of $ | |||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
| Total Tax Reduction | 191.98 | 309.51 | 386.39 | 445.35 | 507.60 | 553.65 | 466.70 | 647.45 | 722.67 | 887.73 | 1,376.86 |
| Single Family | 2.19 | 3.91 | 3.64 | 3.97 | 4.64 | 5.64 | 6.13 | 6.73 | 7.62 | 10.81 | 30.37 |
| Multi-Family | 40.26 | 64.93 | 90.12 | 101.02 | 106.09 | 121.95 | 123.70 | 198.91 | 210.75 | 297.55 | 492.64 |
| Commercial | 100.02 | 177.50 | 225.30 | 255.54 | 296.91 | 297.25 | 282.58 | 340.16 | 376.05 | 514.28 | 764.07 |
| All Other | 49.51 | 63.18 | 67.33 | 84.81 | 99.97 | 128.81 | 54.29 | 101.66 | 128.25 | 65.10 | 89.79 |
Texas property owners should protest annually since The appraisal district uses inaccurate data, factors and an inaccurate model to estimate values. Half are too high and half too low; very few are just right. Even if you are under-valued on market value, you can appeal on unequal appraisal.
Texas Property Tax Reduction from Judicial Appeals
At the end of the day, a lower value means a lower tax bill. The only way to deal with an over-inflated housing market and aggressive taxation is to stand up for your rights. Texas appraisal districts are very different animals depending on the county, as each acts as its own little kingdom. The tax savings of any type of appeal can vary wildly from one county to the next, depending on how focused they are on excessive taxation. Some Texas appraisal districts also have different views on unequal appraisals at the informal or ARB hearing stages.
In 2024, $1.38 billion was recovered for Texans thanks to judicial appeals. $764.07 million of that was for commercial properties, with an additional $492.64 million for multi family homes. This trend looks to only grow in the coming years, making it extremely important for taxpayers to know about lawsuits and other methods of tax protest.