Judicial Appeals by Property Type TexasSource: 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 | ||
| Total Number of lawsuits | 8,770 | 9,533 | 10,717 | 12,367 | 16,441 | 16,030 | 17,093 | 17,498 | 21,702 | 27,139 | 29,088 | |
| Single Family Residential | 1,071 | 1,057 | 834 | 979 | 2,874 | 1,717 | 1,162 | 1,482 | 1,888 | 3,264 | 4,217 | |
| Multi Family Residential | 1,872 | 2,149 | 2,549 | 2,989 | 3,278 | 3,765 | 4,546 | 4,383 | 5,599 | 6,115 | 5,966 | |
| Commercial real and personal property | 4,948 | 5,381 | 6,408 | 7,111 | 9,065 | 9,213 | 10,342 | 10,512 | 12,589 | 15,710 | 17,115 | |
| All Other | 879 | 946 | 926 | 1,288 | 1,224 | 1,335 | 1,043 | 1,121 | 1,626 | 2,050 | 1,790 | |
Texas property owners should protest annually since You can’t evaluate the strength of your appeal until you obtain the hearing evidence file. You have to protest to obtain the hearing evidence file (available free upon request via U.S. mail).
Texas Judicial Appeals of ARB Hearing
We at O’Connor believe that every Texan should protect themselves from unfair property taxes. You have a right to dispute your taxes, and we will fight for you every step of the way. The most challenging part of this journey is the judicial appeal, where you need a solid team to navigate the ends-and-outs of the legal system. Judicial appeals can be coordinated by O’Connor, and you will only pay from your tax savings if you win. Property tax appeals without judicial appeals, when appropriate, are only doing half the job.
O’Connor is one of the nation’s biggest property tax consulting firms, and we have been doing every aspect of property tax appeals for over 50 years. We are aggressive when it comes to getting the most tax cuts for our clients, even if that means navigating the labyrinthine process of judicial appeals. The average commercial judicial appeal can be $15 million or more, representing a significant saving to the taxpayer.
Texas Judicial Appeals Filed by Property Type
Judicial appeals are geared towards business properties, unlike those of informal hearings and ARB hearings. The cost of a judicial appeal makes it impractical to use for residential properties, barring truly huge assets. 24,871 of the 29,088 judicial appeals in 2024 were for businesses of varying types. 2024 saw the most judicial appeals ever filed in Texas, mostly thanks to a spike in commercial properties.
Despite the cost, single family property disputes are becoming more common on this path, as home costs and frustrations drive the average taxpayer to assert their rights. Single homes combined for 4217 lawsuits in 2024, a new record for residential real estate. This is due to the rising cost of homes, which makes a lawsuit more justifiable. An outsized number of these residential lawsuits came from high-dollar counties, especially Travis and Galveston.
Value Involved in Judicial Appeals - TexasSource: 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 | ||
| Value of All Judicial Appeals | 92.109 | 161.953 | 203.774 | 220.597 | 247.683 | 305.692 | 342.405 | 323.946 | 430.271 | 549.828 | 550.026 | |
| Single Family Res | 2.385 | 2.18 | 3.346 | 3.604 | 9.458 | 5.226 | 5.526 | 7.134 | 6.708 | 10.843 | 14.148 | |
| Multi Family Res | 35.454 | 45.079 | 59.864 | 74.222 | 80.27 | 97.745 | 125.402 | 122.787 | 186.517 | 228.21 | 215.712 | |
| Commercial | 42.56 | 89.495 | 117.368 | 125.412 | 138.987 | 151.943 | 184.516 | 171.803 | 205.149 | 272.298 | 280.466 | |
| All Other | 11.71 | 25.199 | 23.196 | 17.359 | 18.968 | 50.778 | 26.961 | 22.222 | 31.897 | 38.477 | 39.7 | |
Texas property owners should protest annually since An annual appeal minimizes property taxes, sometimes well below market value.
Value Involved in Texas Judicial Appeals
While they are relatively few in number, these lawsuits are always based on top-dollar properties. This means that each punches above its weight when it comes to taxable value. $550.03 billion in value was contested by judicial appeal in 2024, the most ever seen in the state. Lawsuits have been growing in importance for the past decade, breaking through in 2022. One of the primary motivators is apartments and other multi family residences, which have seen explosive growth. $215.71 billion in apartment value was protested in 2024. Apartments are typically the largest type of business real estate in urban areas.
Judicial appeals are so rare for single homeowners for a variety of factors. The cost of filing fees, attorneys, and expert witnesses can all be cost-prohibitive. Few single family homes are worth the expense of going through the lengthy process. The issue of an unequal appraisal is often only reserved for judicial appeals, as it is rarely used in informal hearings. Even with this in mind, $14.15 billion in taxable value protested with lawsuits was related to homes.