Lubbock County Written ARB Determination

Lubbock Property Tax Protest ARB Tax Savings over $9 MM in 2021

Unlike most counties, Lubbock has embraced formal hearings to the appraisal review board (ARB) for over a decade. While informal appeals have been successful, especially for homeowners, the majority of savings have always come from this second step on the appeal ladder. With so much money on the line, especially for businesses, ARB hearings need to be done right, which requires tons of evidence and expert representation. Get both when you join O’Connor’s Property Tax Protection Program™ today. Enroll, relax, and save.

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	0.540	1.249	1.191	1.641	1.885	2.129	3.161	4.192	4.647	7.451	7.958
Protests single family residential	0.282	0.838	0.871	1.093	1.251	1.409	1.496	1.583	2.588	4.108	3.384
Protests with all other	0.258	0.411	0.320	0.548	0.634	0.720	1.665	2.609	2.059	3.343	4.574

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.

Lubbock County Protests with Written ARB Determination

When it comes to deciding protests against the Lubbock Central Appraisal District (LCAD), most of the value and taxes are determined at the second level of appeals, known as the formal hearing. In this, taxpayers pit their evidence against representatives from LCAD in front of a trio of real estate experts. The board acts as an impartial judge, weighing the evidence from both sides. After only around 30 minutes, they make their judgment.

Getting the perfect evidence requires experience, something O’Connor has in spades. For over 50 years, O’Connor has taken on appraisal districts across Texas and specializes in aggressively protesting to the ARB. As one of the largest firms in the nation, O’Connor has the resources to back up our local expertise. There is no charge to join, and your taxes will be protested every year.

LCAD Protests by Property Type

There were 7,958 formal protests in 2024, the most ever. While there has been a gradual trend in embracing ARB hearings in most counties, they have been the No. 1 decider of cases in Lubbock for the past decade. This showcases both the stubbornness of LCAD and the value of the property in Lubbock County. Protests in general have spiked in the last few years, indicating that homeowners and businesses are standing up to LCAD in record numbers.

While homes usually make up the bulk of appeals due to their number, businesses took the No. 1 spot in 2024. There were 4,574 commercial appeals in 2024, by far the most ever seen in the county. Homes were certainly not slacking, however, and they notched an impressive 3,384, the second-most ever. Commercial and residential real estate have battled for the top spot all decade, so this is not a new occurrence.

Lubbock County 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	0.374	0.778	0.773	1.061	1.300	1.539	1.890	2.240	3.689	5.454	4.808
Single Family Residential	0.198	0.582	0.643	0.706	0.882	1.058	1.145	1.231	2.167	3.161	2.148
Commercial / All Other	0.176	0.196	0.130	0.355	0.418	0.481	0.745	1.009	1.522	2.293	2.660

Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.

Lubbock County ARB Decisions with a Reduction

4,808 formal hearings were able to obtain a reduction, which was once again a new record. This was driven by businesses, which were able to win 2,660 cases, though homes were successful in 2,148 cases. This marked the first time that businesses won more than homes, which is unusual for most counties. This was thanks partially to a large dip in successful residential contests, which fell from the heights of 2023’s 3,161.

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	69%	62%	65%	65%	69%	72%	60%	53%	79%	73%	60%
Single Family Residential	70%	69%	74%	65%	71%	75%	77%	78%	84%	77%	63%
Commercial / All Other	68%	48%	41%	65%	66%	67%	45%	39%	74%	69%	58%

Texas property owners should protest annually since To ensure their property taxes are at the lowest possible level.

Percent That Resulted in A Reduction

Overall, 60% of hearings resulted in a reduction. This was down from 73% in 2023. Homes won 63% of the time, while businesses won 58% of the time. These were the lowest percentages since 2021, which was the nadir of ARB reductions. With the large increase in numbers, this could indicate that many new appellants were simply not equipped with enough evidence to please the board. Also, with the rising number of lawsuits filed, many are taking their protest to the final step.

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	0.035	0.032	0.032	0.032	0.062	0.092	0.351	0.352	0.682	1.048	1.121
Single Family Residential	0.011	0.008	0.013	0.017	0.036	0.056	0.014	0.026	0.069	0.088	0.068
Commercial / All Other	0.024	0.024	0.019	0.015	0.026	0.037	0.337	0.326	0.612	0.960	1.052

Texas property owners should protest annually since Unequal appraisal allows protests based on neighbors having a better tax assessment.

Dollar Value Reduction from Lubbock ARB Hearings

While the percentages may be down, the amount of value cut from the appraisal roles has never been higher. Over $1.12 billion in taxable value was reduced, easily the most in the county’s history. This was mostly thanks to commercial properties, which stripped over $1.05 billion. Homes were able to achieve respectable results as well, with $68 million being reduced. This is the common pattern in Texas, as businesses are worth far more than homes individually, and the large number of commercial protests were bound to rack up value.