Protests with Written ARB DeterminationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Thousands | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total protests | 275.033 | 300.249 | 329.647 | 359.045 | 419.306 | 502.710 | 561.581 | 694.030 | 835.242 | 929.504 | 923.756 | |
| Protests single family residential | 185.081 | 192.326 | 205.826 | 219.325 | 272.847 | 322.468 | 344.065 | 480.981 | 573.387 | 630.039 | 623.827 | |
| Protests with all other | 89.952 | 107.923 | 123.821 | 139.720 | 146.459 | 180.242 | 217.516 | 213.049 | 261.855 | 299.465 | 299.929 | |
Texas property owners should protest annually since Hearing results depend on the appraiser assigned or the ARB; results vary widely. You do not know the appraiser or ARB panel prior to appealing.
Texas Protests with Written ARB Determination
The appraisal review board (ARB) is one of the main avenues a taxpayer has to dispute their property taxes in Texas. An impartial group that rules between the Texas appraisal districts and property owners, these boards are vital to determining the tax burden of an individual or business. While most tax disputes are settled at the informal stage, formal hearings are a source of substantial cost reductions for home and business owners and are increasing in importance every year. In 2024, 623,827 homeowners appealed to boards across Texas, a small decrease from the all-time record of 630,039 in 2023.
Formal hearings are a complicated process, and you want a dedicated professional at your side. O’Connor has been doing property tax consulting for over 50 years, and are veterans of ARB hearings and the other various means of tax protest. Let us guide you through the process on your way to savings.
Texas Protests by Property Type
Appraisal districtsin Texas handle both residential and commercial properties, with both finding their way to ARB hearings. The greater volume is focused on residential properties, as there are more individual homeowners than businesses. Around two-thirds of all ARB protests are residential.
In comparison, commercial property tax cases see a much higher reduction in total taxes. This is because commercial properties will outstrip individual properties in value. This results in commercial formal appeals having both higher totals and percentages of tax reductions compared to residential ones. Around two-thirds of all ARB savings are related to commercial properties.
Texas ARB Decisions with a ReductionSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Thousands | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total | 191.883 | 206.115 | 205.103 | 204.090 | 205.776 | 328.546 | 343.347 | 377.391 | 477.257 | 647.384 | 613.183 | |
| Single Family Residential | 133.553 | 140.074 | 133.076 | 126.077 | 122.205 | 224.308 | 228.146 | 270.650 | 347.743 | 471.358 | 423.429 | |
| Commercial / All Other | 58.330 | 66.041 | 72.027 | 78.013 | 83.571 | 104.238 | 115.201 | 106.741 | 129.514 | 176.026 | 189.754 | |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
Texas ARB Decisions with a Reduction
ARB appeals can be incredibly effective at reducing property taxes, especially for homeowners. The efficacy of ARB hearings has increased dramatically since 2018, with around three-quarters of single family appeals being approved. The large volume of single family tax disputes means that more are granted each year, compared to commercial appeals. Of the successful 615,529 ARB appeals in 2024, 424,663 were single family homes. Commercial appeals managed to land an impressive 190,866 reductions in 2024, the most ever seen in Texas.
Percent That Resulted in A ReductionSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Percent | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total Reduction | 70% | 69% | 62% | 57% | 49% | 65% | 61% | 54% | 57% | 70% | 66% | |
| Single Family Residential | 72% | 73% | 65% | 57% | 45% | 70% | 66% | 56% | 61% | 75% | 68% | |
| Commercial / All Other | 65% | 61% | 58% | 56% | 57% | 58% | 53% | 50% | 49% | 59% | 63% | |
Texas property owners should protest annually since To ensure their property taxes are at the lowest possible level.
Percent That Resulted in A Reduction
With 70% of ARB hearings being successful, 2023 tied 2014 as the highest winning percentage ever recorded in the state, though 2023 boasted significantly more wins as a whole. 2024 stepped down just a bit, with 67% of formal hearings resulting in a reduction. Single family homes had their best year ever in 2023, winning 75% of all hearings. This fell to 68% in 2024 but was still one of the top performances in the past decade. Commercial properties managed an all-time high of 64%. This is doubly impressive, considering just how much money is at stake for business properties.
Value Reduction From Written ARB DeterminationsSource: 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 | 21.547 | 35.533 | 33.610 | 50.651 | 47.873 | 62.381 | 60.523 | 58.131 | 98.175 | 131.641 | 127.365 | |
| Single Family Residential | 3.319 | 4.451 | 3.665 | 5.161 | 4.191 | 8.542 | 7.328 | 9.606 | 27.273 | 28.482 | 24.675 | |
| Commercial / All Other | 18.228 | 31.082 | 29.945 | 45.490 | 43.682 | 53.839 | 53.194 | 48.525 | 70.902 | 103.159 | 102.691 | |
Texas property owners should protest annually since Unequal appraisal allows protests based on neighbors having a better tax assessment.
Taxable Value Reduction from Texas ARB Hearings
Due to a growing focus on ARB hearings in high-dollar counties like Travis, Galveston, and Denton, the taxable value reduced by them has jumped by an incredible degree since 2021. 2023 saw a record $131.64 billion knocked off the tax rolls. While 2024 was a bit behind with $127.37 billion, it was still easily in second place on the all-time list. Commercial properties reduced their value by $102.69 billion, while homes managed to cut $24.68 billion. The combination of rising home prices and the number of successful ARB hearings has reaped enormous savings for the Texas taxpayer. This trend looks to continue as more homes see themselves taken to this second level of protests.