Protest Bowie Property Tax - Reduction from Lawsuits $20 MM / Year
Bowie County property tax reduction from lawsuits total over $459,000 per year. Just in 2021, property owners filed 7 lawsuits appealing the ARB value and settled 1 lawsuits. The total value Bowie County of accounts settled in 2021 was $140 million and the settlements reduced property tax assessments by $17 million. Tax savings by category are as follows: single family - $0 ; multifamily - $0 ; commercial / BPP - $0; industrial - $459,000, utilities - $0, oil & gas - $0 and "other categories" - $0. The cases settled in 2021 had a reduction in 100% of the cases.
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 | 6.00 | 9.00 | 8.00 | 6.00 | 4.00 | 2.00 | 2.00 | 1.00 | 1.00 | 1.00 | 2.00 |
| By Agreed Judgment | 6.00 | 9.00 | 8.00 | 6.00 | 4.00 | 2.00 | 2.00 | 1.00 | 1.00 | 1.00 | 2.00 |
| By Court Judgment or Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
Bowie County Judicial Appeal Resolutions
Bowie Central Appraisal District judicial appeals are mostly resolve 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 Bowie Central Appraisal District totaled 1 in 2014 versus 1 in 2021.
Bowie CAD Judicial Appeal Resolution Summary
Bowie Central Appraisal district judicial appeals are almost all resolved agreement. Less than 1 in 100 go to trial. 100% of the settlements were by agreed judgment, indicating an informal settlement with a reduction. 0 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) | 0.01 | 0.01 | 0.01 | 0.02 | 0.02 | 0.03 | 0.08 | 0.14 | 0.07 | 0.01 | 0.01 |
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
Bowie 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 are large. This graph shows the value of accounts resolved by year in judicial appeals by Bowie Central Appraisal District.
Bowie CAD settled judicial appeals with an ARB value of $140 million in 2021 versus cases with an ARB value of $6.37 million in 2014, a 100% increase. The assessed value reduction achieved through judicial appeals was $17 million, reducing their property taxes by an estimated $459,000 .
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 | 0.01 | 0.01 | 0.01 |
| Single Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Multi-Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Commercial | 0 | 0 | 0 | 0.01 | 0.01 | 0.01 | 0 | 0 | 0 | 0.01 | 0.01 |
| All Other | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.02 | 0.01 | 0 | 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?
Bowie County Taxpayer Value Reduction
from Judicial Appeals
Bowie County property owners are often able to further reduce the ARB value by about 10% with a judicial appeal. The total amount Bowie County and other property owners are able to reduce taxable values is large.
Judicial appeal settlements with Bowie Central Appraisal District generated total assessment reductions of $17 million, allocated: 1) $0 to home owners, 2) $0 to apartment owners and 3) $0 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 | 0.02 | 0.02 | 0.02 | 0.26 | 0.24 | 0.21 | 0.28 | 0.36 | 0.25 | 0.14 | 0.14 |
| Single Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Multi-Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Commercial | 0.02 | 0.02 | 0.02 | 0.26 | 0.19 | 0.13 | 0.06 | 0 | 0.07 | 0.14 | 0.14 |
| All Other | 0 | 0 | 0 | 0 | 0.04 | 0.09 | 0.22 | 0.36 | 0.18 | 0 | 0 |
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.
Bowie CAD Property Tax Reduction from Judicial Appeals
Texas property owners saved and estimated $615 million in property taxes in 2018 as a result of judicial appeals. This amount is expected to increase due to more aggressive assessment by appraisal districts and their decision not to consider unequal appraisal informally or at the ARB. The amount of reduction varies by county. While large savings from judicial appeals sounds good, $0 savings at the county level may be better. It would be an indication they are working with property owners informally to resolve disputes. Whenever possible, it is better to resolve disputes as early as possible.
Texas appraisal districts range from informal settlement rates with O’Connor of 0 to 10% up to perhaps 97% for one county. The Texas Tax Code is consistent throughout the state. However, each appraisal district is a separate fiefdom, accountable to no one except the tax entities for whom it values property.
Bowie County property owners generated property tax savings totaling $459,000 in 2021 as a result of judicial appeals with Bowie CAD. Property tax savings included $0 for home owners, $0 for apartment owners and $0 for commercial property owners.