Property Tax Litigation

If you are dissatisfied with an appraisal review board’s (ARB) ruling, you have the right to appeal the ARB’s determination by filing a lawsuit against the appraisal district in state district court. Harris Law utilizes a strategic approach in prosecuting tax appraisal cases to diligently protect your rights, while maximizing the overall savings to the property. Harris Law also represents commercial property owners in arbitrations, which serves as an alternative avenue for smaller commercial properties, or when the amount in dispute does not justify litigation. 

Litigation in district court provides property owners and lessees an opportunity for additional tax savings when despite going through the ARB process, the property’s appraised value remains excessive or unequal with comparable properties. We work with property owners, tax consultants, and other real estate professionals to evaluate whether litigation is warranted, and if so, to develop an effective plan to prosecute your case, including retaining well-qualified appraisal experts.  

One ground for appealing an ARB determination to district court is Excessive Appraisal.  The Texas Property Tax Code requires taxable property to be appraised at market value as of January 1 of the tax year in question. Accordingly, if your property’s appraised value exceeds the property’s actual market value, you are entitled to a reduction of the appraised value as determined by the court.

Another ground for appealing an ARB determination is Unequal Appraisal. Both the Texas Constitution and Texas Property Tax Code require the appraisal district to appraise your property in an equal and uniform manner. By statute, a property is appraised unequally when the appraised value of the property exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted. An Unequal Appraisal cause of action is helpful when your property is assessed higher than other similar properties, even if your property is assessed at its actual market value.

There is a strict deadline for filing a lawsuit in district court following an ARB hearing. Specifically, the lawsuit must be filed within 60 days after receiving notice that a final order has been entered on the property’s ARB protest. There are also tax payment requirements that must be met in order to maintain a lawsuit in district court. If you are interested in appealing an ARB decision to district court, or have questions about the process, contact Harris Law today for a free consultation.