Harris County Judicial Appeals Save $438 MM / Year
To maximize tax reductions for high-dollar properties, the last avenue is post-administrative appeals. These are lawsuits against HCAD itself, with each case being for substantial sums of money. Binding arbitration is typically used for family homes or homesteads, State Office of Administrative Hearings (SOAH) handles personal property disputes valued over $1 million, and judicial appeals are reserved for commercial and other properties. Lawsuits resulted in $20.9 billion in taxable value being reduced in 2024. In total, judicial appeals saved taxpayers $438.93 million. Join O’Connor’s Property Tax Protection Program™ today and get expert legal help and annual appeals provided to you. No upfront cost, you only pay if your taxes are lowered. Enroll, relax, and save.
Number Appealed to Binding ArbitrationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Number Determinations appealed | 718 | 1229 | 7667 | 7307 | 2238 | 3046 | 3822 | 5007 | 8427 | 10944 | 9842 | |
Texas property owners should protest annually since Texas has one of the best systems for appeals for property owners.
Appeals after ARB Hearing
If a Property tax protest cannot be satisfied at the informal or ARB levels, then the only option is post-administrative appeals. This can take the form of a judicial appeal, binding arbitration, or the State Office of Administrative Hearings (SOAH). These court proceedings are where you want a professional at your side, and O’Connor is the perfect ally to accompany you. O’Connor is a property tax consulting organization that specializes in all aspects of appeals, including post-administrative lawsuits.
HCAD Binding Arbitration Cases
Harris County homeowners can make use of binding arbitration to get their maximum tax cut, especially when it comes to fair market value. Overseen by a CPA, attorney, or appraiser, these lawsuits will not usually take unequal appraisal into account. This step is typically reserved for properties that are valued at $5 million or less, but homesteads have no cap on their value. This is the lawsuit that is most often used for homes.
Number Appealed to Binding Arbitration
9,842 cases of binding arbitration were held in 2024 for Harris County cases. Due to its size, Harris leads all counties when it comes to binding arbitration cases, with nearly half of the state’s total coming from the Houston area. 2024 saw the second-most cases ever filed in the county, with only 2023 coming out better with 10,944 cases filed. As lawsuits are becoming incredibly common in the county, this number will only grow in the future.
Appealed to State Office of Administrative Hearings (SOAH)Source: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Appealed to SOAH | 7 | 7 | 10 | 11 | 9 | 9 | 8 | 25 | 19 | 32 | 19 | |
HCAD State Office of Administrative Hearings (SOAH)
A process exclusive to home property taxes, SOAH cases are rare in Texas, with only 77 total being seen in the entire state. Harris County had 19 in the same timeframe, which corresponds with the county’s population and large number of households. To qualify for an SOAH case, a property must be a home worth over $1 million. SOAH are so exclusive and esoteric that most counties will never see one within their borders.
Judicial AppealsSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Appeals | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Judicial Appeals | 4,065.00 | 4,223.00 | 4,492.00 | 4,980.00 | 5,718.00 | 6,455.00 | 6,370.00 | 6,652.00 | 7,602.00 | 9,392.00 | 9,689.00 | |
Harris County Judicial Appeals
Focused mainly on commercial properties, judicial appeals are lawsuits launched against HCAD. These cases are always for a substantial dollar amount thanks to the size and value of each commercial property. Very few property tax appeals cases make it to this point, with only 9,689 in Harris County going to district court in 2024, with the entire state of Texas having 29,088. With formal appeals losing steam, these lawsuits have become incredibly important in the county, especially for businesses.
Despite the low number of cases, judicial appeals could be the most important property tax disputes of all. With potentially billions in the balance, each lawsuit needs an entire team of attorneys, experts, and qualified witnesses. Judicial appeals can be coordinated by O’Connor, where we will accept the burden of putting the case together. We provide expert witnesses, attorneys, and cover all legal fees. You will only pay a portion of your saved taxes if we win, and you pay nothing if we don’t.