Lubbock Judicial Appeals Save $5 Million
Thanks to excellent results in the formal phase, it is little wonder that lawsuits are reaching new heights in Lubbock County. When the appraisal review board (ARB) does not rule in the favor of a taxpayer or the settlement is inadequate, the elite of property owners take their fight to litigation. The last step on the protest ladder are post-administrative appeals that require legal representation, strict evidence, and a dedicated team. Get all of this when you join O’Connor’s Property Tax Protection Program™. 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 | 0 | 6 | 6 | 15 | 4 | 8 | 14 | 29 | 43 | 42 | 43 | |
Texas property owners should protest annually since Texas has one of the best systems for appeals for property owners.
Lubbock County Legal Appeals of ARB Hearing
When it comes to the most expensive properties in Texas, many business owners usually decide to take their tax protest to the next level. This is post-administrative appeals, which are lawsuits against the Lubbock Central Appraisal District (LCAD). These generally come in three forms, each made to handle a certain task. While each type of litigation is different, all of them require an attorney and strong evidence.
If you are looking at launching a lawsuit against LCAD, O’Connor is the perfect partner. With over 50 years of experience in Texas, O’Connor can act as the point man for your lawsuit, putting together the legal team, witnesses, and evidence. With both local expertise and national resources, O’Connor has everything needed to tip the scales in favor of the client.
LCAD Binding Arbitration Cases
The most basic of litigation, binding arbitration, sees the taxpayer and LCAD debate their case in front of an appointed expert, who rules strictly on who has the best evidence. The taxpayer puts up a small bond, which will be refunded if they win or forfeited if they lose if they are not successful. Binding arbitration is for homes under $5 million, though those declared homesteads are exempt from this cap. There were 43 of these lawsuits in 2024 for Lubbock County.
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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Lubbock State Office of Administrative Hearings (SOAH)
The newest and rarest type of lawsuit, State Office of Administrative Hearings (SOAH) have only been around for about a decade. These are specialized in mansions or homes worth over $1 million exclusively. Due to their rare context, it is not uncommon for many counties to never see a single one of them in their history. This is the case in Lubbock County, as there has yet to be a single SOAH held there.
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 | 13.00 | 35.00 | 46.00 | 56.00 | 50.00 | 44.00 | 56.00 | 65.00 | 73.00 | 110.00 | 90.00 | |
LLCAD Judicial Appeals
Synonymous with property tax litigation, judicial appeals are what the layperson thinks of when they picture lawsuits. This sees the taxpayer, their legal team, and their expert witnesses take on LCAD’s team in district court. Obviously, this type of lawsuit takes the most resources and is generally exclusive to businesses, though more homes are entering the fray every year.
2023 saw 110 judicial appeals filed, the current record for the county. 2024 experienced 90, the second-most. This quick growth in litigation shows just how valuable property in Lubbock has become, and every indication shows that this trend will continue. Judicial appeals can take years to make it to court, so finding a true account of their number can be difficult.