Property Tax Litigation: Taking the ARB’s Decision to Court

When Litigation Is the Right Appeal

• The property is above the arbitration limit. For non-homestead property valued above $5 million on the ARB order, a lawsuit is the only further appeal.
• The dispute is complex. Multiple years, multiple properties, or questions beyond value.
• The case needs discovery. Litigation allows access to the district’s data and appraisal work that isn’t available at the ARB or in arbitration.
• The stakes justify the cost. Litigation takes longer and costs more. It makes sense when the tax at issue is large.

Deadlines and Requirements

Deadline. The petition must be filed in district court within 60 days of receiving the ARB order.

Pay the undisputed tax. To keep the right to appeal, the owner must pay at least the undisputed portion of the tax before the delinquency date.

One path. Filing a lawsuit on the same matter closes arbitration, and a request for arbitration closes litigation on the same issues.

Timeline. Most cases resolve through negotiation or mediation. The ones that don’t can take a year or more to reach trial.

How We Work With Our Attorney

The property tax consultant and the attorney each do what they’re best at. We bring the valuation: the evidence, the analysis, and the history of the case from the protest and the ARB hearing. Our preferred property tax attorney files the suit, handles discovery and court procedure, and represents you in court. You get one team, with the valuation and the legal work in one place.

We’ll explain the costs and what’s involved before anything is filed.

This guide is general information about the Texas Property Tax Code, not legal advice. Deadlines and rules can change with each legislative session.