Protesting Your Waller County Property Taxes
Information On How to Reduce Your Property Taxes
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Options for continuing an appeal of your Waller County Appraisal District assessed value after the appraisal review board (ARB) hearing


Waller County Appraisal District assessed values can be appealed after the ARB hearing. For properties with an assessed value of $1,000,000 or less after the ARB hearing, you can choose binding arbitration to appeal market value or a judicial appeal (lawsuit in district court). For properties with a Waller County Appraisal District value in excess of $1,000,000, you can file a judicial appeal. Filing a judicial appeal can seem unsettling to many taxpayers. There concerns include the cost, time and effort, and possible retaliation by the appraisal district. For large accounts, judicial appeals are clearly financially feasible. For smaller accounts, engaging a firm which provides a full suite of services makes judicial appeals financially feasible. Waller County Appraisal District has not retaliated as a result of judicial appeals.

Binding arbitration and judicial appeals share several characteristics:
  1. You must timely file a property tax protest regarding the Waller County Appraisal District value
  2. You cannot agree to a value at the informal hearing
  3. You must attend the appraisal review board hearing in person or by affidavit
  4. You must act by requesting binding arbitration or filing a lawsuit within 45 days of the date of you receive the formal notice of the ARB hearing results. The date you sign for the ARB letter is critical. A pleading in district court or an application for binding arbitration must be sent to the appraisal district within 45 days. This deadline is statutory; there is no jurisdiction after 45 days.
Steps 1 through 3 are often referred to as "exhausting your administrative remedies." Multiple court decisions affirm you must file a property tax protest and attend the ARB hearing to be entitled to file a judicial appeal.

Advantages of using binding arbitration to appeal your Waller County Appraisal District value after the ARB hearing include lower cost, speedier decisions, an independent arbitrator who understands valuation and the opportunity to directly address the valuation problem outside of Waller County Appraisal District offices. Costs are lower because you do not need an attorney or an expert witness (likely to be necessary to seriously pursue a judicial appeal against Waller County Appraisal District). The Texas Comptroller expects binding arbitration cases to be resolved in 6 months while judicial appeals usually take 8 to 18 months. The arbitrator will be licensed appraisers or real estate agents/brokers and should understand real estate valuation.

Disadvantages of binding arbitration include
  • It currently (September 2006) only applies to market value for real estate. (i.e. you can't appeal for unequal appraisal for real estate). For disputes involving unequal appraisal for accounts under $1,000,000 consider engaging a firm on a contingent fee basis. This provides you with an upside and no downside.
  • There is a $500 deposit required when you request binding arbitration, although $450 is returned if the property owner prevails. In this case, Waller County Appraisal District would pay the $450 arbitration fee.
  • Binding arbitration can't be used for real estate with a Waller County Appraisal District value over $1,000,000 for unequal appraisal, business personal property and mineral interests.
Judicial appeals against Waller County Appraisal District are more expensive but offer more options. You can appeal market value and unequal appraisal for property with any value. Judicial appeals can be used for real estate, mineral interests and business personal property. They can also be used to appeal Waller County Appraisal District when "a property owner has been denied a hearing to which the property owner is entitled." While judicial appeals are more expensive, they offer more options and flexibility.

Property owners should seriously consider appealing the Waller County Appraisal District assessed value after the ARB hearing. Most judicial appeals are successful.

Preparing for Binding Arbitration

Request for Binding Arbitration

More Information on Judicial Appeals

Hire O'Connor & Associates to appeal high property taxes. You pay NOTHING unless we save you money!

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