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 | 1.00 | 1.00 | 3.00 | 4.00 | 12.00 | 10.00 | 8.00 | 12.00 | 12.00 | 31.00 | 49.00 |
| By Agreed Judgment | 1.00 | 1.00 | 2.00 | 3.00 | 8.00 | 7.00 | 6.00 | 8.00 | 9.00 | 29.00 | 49.00 |
| By Court Judgment or Other | 0 | 0 | 1.00 | 1.00 | 4.00 | 3.00 | 2.00 | 4.00 | 3.00 | 2.00 | 0 |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
Liberty County Judicial Appeal Resolutions
Liberty Central Appraisal District judicial appeals are mostly resolved by settlement. The amount of market value subject to judicial appeals and the assessment reduction from judicial appeals are in the second and third graphs. The fourth graph shows actual tax savings by year by property type.
Judicial appeals settled with Liberty Central Appraisal District totaled 1 in 2014 versus 0 in 2021.
Liberty CAD Judicial Appeal Resolution Summary
Liberty Central Appraisal district judicial appeals are almost always resolved. 0% of the settlements were by agreed judgment, indicating an informal settlement with a reduction. 4 cases were resolved by nonsuit, of the property owner dismissing the cases, accounting for 0% of 2021 judicial appeal resolutions. The odds favor the property owner.
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) | 0 | 0 | 0.02 | 0.04 | 0.07 | 0.05 | 0.02 | 0.03 | 0.03 | 0.02 | 0.07 |
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 (ARB) of Resolved Judicial Appeals
Liberty Central Appraisal District has substantial market value subject to a judicial appeal. For most counties, the amount of accounts with judicial appeals is in the hundreds of million or tens of billions. While the number of cases is small, the total dollars at stake is large. This graph shows the value of accounts resolved by year in judicial appeals by Liberty Central Appraisal District.
Liberty CAD settled judicial appeals with an ARB value of $30.39 million in 2021 versus cases with an ARB value of $1.41 million in 2014, a 100% increase. The assessed value reduction achieved through judicial appeals was $2.01 million, reducing their property taxes by an estimated $54,336 .
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 | 0 | 0 | 0 | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 | 0.04 | 0.03 | 0.03 |
| Single Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.02 |
| Multi-Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Commercial | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 |
| All Other | 0 | 0 | 0 | 0.01 | 0 | 0.01 | 0.01 | 0.02 | 0.03 | 0.02 | 0 |
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?
Liberty County Taxpayer Value Reduction
from Judicial Appeals
Liberty County property owners are often able to further reduce the ARB value by about 10% with a judicial appeal. The total amount Liberty County and other property owners are able to reduce taxable values is large.
Judicial appeal settlements with Liberty Central Appraisal District generated total assessment reductions of $2.01 million, allocated: 1) $256,310 to home owners, 2) $440,750 to apartment owners and 3) $1.31 milllion to commercial / BPP owners.
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 | 0.06 | 0.05 | 0.10 | 0.21 | 0.11 | 0.18 | 0.24 | 0.50 | 0.75 | 0.68 | 0.61 |
| Single Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.20 | 0.40 |
| Multi-Family | 0 | 0 | 0 | 0 | 0.01 | 0.01 | 0.01 | 0.01 | 0 | 0 | 0 |
| Commercial | 0.02 | 0.01 | 0.01 | 0.02 | 0.06 | 0.04 | 0.02 | 0.03 | 0.03 | 0.08 | 0.12 |
| All Other | 0.04 | 0.05 | 0.09 | 0.19 | 0.04 | 0.12 | 0.20 | 0.46 | 0.72 | 0.41 | 0.09 |
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.
Liberty CAD Property Tax Reduction from Judicial Appeals
Liberty County property owners generated property tax savings totaling $54,336 in 2021 as a result of judicial appeals with Liberty CAD. Property tax savings included $6,920 for home owners, $11,900 for apartment owners and $35,515 for commercial property owners.