| tax suit | ad valorem tax protest | property tax assessment | appraisal | dispute | unequal appraisal | appeals process | administrative remedies | exhaustion doctrine | deadlines | notice | judicial review suit | Texas Property Tax Code 2009-2008 Ad Valorem Property Tax Litigation - Houston Appellate Decisions Also see ---> HCAD Property Tax Appraisal Appeals Briggs Equipment Trust v. HCAD (Tex.App.- Houston [1st Dist.] Jun. 4, 2009)(Radack) (property tax litigation, valuation of equipment for property tax purposes, subsequent sales) AFFIRM TC JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Alcala and Higley 01-08-00190-CV Briggs Equipment Trust v. Harris County Appraisal District Appeal from 280th District Court of Harris County Hays v. Butler (Tex.App.- Houston [1st Dist.] May 21, 2009)(Alcala) (property tax litigation, validity of tax judgment void judgment, foreclosure, real estate litigation, title dispute) AFFIRM TC JUDGMENT: Opinion by Justice Alcala Before Chief Justice Radack, Justices Alcala and Hanks 01-08-00197-CV Lloyd Hays and Shelia Manus v. J. Dude Butler and Karen B. Butler Appeal from 405th District Court of Galveston County Trial Court Judge: Hon Wayne Mallia Starflight 50, LLC v. HCAD (Tex.App.- Houston [1st Dist.] Mar. 26, 2009)(Bland) (ad valorem tax protest, interstate allocation, temporary relocation) AFFIRM TC JUDGMENT: Opinion by Justice Bland Before Justices Jennings, Hanks and Bland 01-08-00234-CV Starflight 50, LLC v. Harris County Appraisal District and Harris County Appraisal Review Board Appeal from 125th District Court of Harris County Trial Court Judge: Hon. John Coselli Dissenting Opinion by Justice Jennings Royal I.S.D. v. Ragsdale, Jr. (Tex.App.- Houston [14th Dist.] Nov. 25, 2008)(Hedges) (tax suit, excess proceeds form foreclosure sale, limitations, appellate jurisdiction, interlocutory, final orders) Before Chief Justice Hedges, Justices Brown and Boyce 14-07-00181-CV Royal Independent School District v. John W. Ragsdale, Jr., as Trustee for the Chapter 7 Bankruptcy Estate of Mortgage Funding Network, Inc. Appeal from 9th District Court of Waller County The Appraisal Review Board of HCAD v. O'Connor & Associates (Tex.App.- Houston [14th Dist.] Aug. 19, 2008)(Yates) (property tax appeal, failure to exhaust their administrative remedies before filing suit requires jurisdictional dismissal) REVERSED AND RENDERED: Opinion by Justice Leslie Brock Yates Before Justices Brock Yates, Anderson and Brown 14-07-00354-CV The Appraisal Review Board of Harris County Appraisal District, and Robert Cunningham, former Chairman v. O'Connor & Associates, Wolverine Crosby LP, E Pointe Properties I Ltd, Baker-Orr Joint Venture, and J. Frederick Welling Appeal from 127th District Court of Harris County Trial Court Judge: Sharolyn P. Wood Public, Inc. v. County of Galveston (Tex.App.- Houston [14th Dist.] July 10, 2008)(Anderson) (taxing of non-profits) AFFIRMED: Opinion by Justice Anderson Before Justices Brock Yates, Anderson and Brown 14-07-00458-CV Public, Inc. v. County of Galveston and City of Galveston Appeal from 212th District Court of Galveston County Trial court judge: Judge Susan Criss Verm v. HCAD (Tex.App.- Houston [1st. Dist.] July 1, 2008)(Yates) (property tax appeal, no violation of due process) AFFIRMED: Opinion by Justice Brock Yates Before Justices Brock Yates, Guzman and Brown 14-06-01046-CV Ray A Verm & Jane Verm, as the Property Owners and the Property Owners v. Harris County Appraisal District and the Appraisal Review Board of Harris County Appraisal District Appeal from 190th District Court of Harris County Trial Court Judge: Jennifer Elrod Walker We cannot imagine how the [property owners] were deprived of due process when they were given the opportunity to present their arguments to a legal panel and they reached an agreement fully satisfying their stated contentions. Sondock, 231 S.W.3d at 70. The Verms presented their protest to the panel, were provided a hearing before the panel on the matter, and raised no further complaints after the HCAD representative concurred with their proposed property valuation. Accordingly, we find the Verms were afforded due process. See id.; see also Hartman, 251 S.W.3d at 601 (holding property owners who had opportunity to be heard before appraisal review board were provided due process); BPAC Tex., LP, 2004 WL 2422033, at *3 (holding that when property owner chose to reach agreement with HCAD, it was not deprived of its statutory due process right to appeal appraisal board's order because agreement, not order, determined outcome). We affirm the trial court's judgment. HCAD v. Spencer Square Ltd (Tex.App.- Houston [14th Dist.] Apr. 29, 2008) (Seymore) (property tax appeal, procedural issues, second hearing sought by mandamus, no jurisdiction) REVERSED AND RENDERED: Opinion by Justice Seymore Before Justices Fowler, Frost and Seymore 14-07-00567-CV The Appraisal Review Board of Harris County Appraisal District v. Spencer Square Ltd as the Property Owners and the Property Owners Appeal from 334th District Court of Harris County Trial Court Judge: Sharon McCally Mann v. HCAD (Tex. App. - Houston [1st Dist.] Apr. 17, 2008)(Radack) (tax appeal, unequally and excessively appraised, SJ for taxing authorities affirmed, no due process violation) AFFIRM TC JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Jennings and Bland 01-07-00436-CV Paul M. Mann and Carolyn S. Mann v. Harris County Appraisal District and the Appraisal Review Board of Harris County Appraisal District Appeal from 280th District Court of Harris County Trial Court Judge: Hon. Tony Lindsay HCAD v. Sigmor Corp. (Tex.App.- Houston [1st Dist.] Apr. 3, 2008)(Higley)(property tax litigation, taxing gas stations) REVERSE TC JUDGMENT AND RENDER JUDGMENT: Opinion by Justice Higley Before Justices Nuchia, Hanks and Higley 01-06-00740-CV Harris County Appraisal District v. Sigmor Corporation, et al Appeal from 11th District Court of Harris County Trial Court Judge: Hon. Mark Davidson Previous owner of property lacked standing to challenge HCAD's appraisal and to file suit for judicial review of board's decision in property tax protest; new owner's suit barred for failure to comply with exhaustion-of-remedies requirement, which is jurisdictional under Texas Supreme Court precedent Koll Bren Fund VI LP v. HCAD (Tex.App.- Houston [1st Dist.] Feb. 28, 2008) (Radack) (property tax protest, tax appeal, suit for judicial review, standing, exhaustion of administrative remedies under the Property Tax Code) AFFIRM TC JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Jennings and Bland 01-07-00321-CV Koll Bren Fund VI LP and Hartman 3100 Weslayan Acquisitions, LP v. Harris County Appraisal District and The Appraisal Review Board of Harris County Appraisal District Appeal from 113th District Court of Harris County (Judge Hon. Patricia Hancock) 2007 Texas Property Tax Cases HCAD v. CCH Parkhearterwood LTD (Tex.App.- Housotn [14th Dist.] Jan. 25, 2007)(per curiam)(tax appraisal contest appeal, voluntary dismissal) DISMISSED: Per Curiam Before Justices Frost, Seymore and Guzman 14-05-01266-CV Harris County Appraisal District and the Appraisal review Board of Harris County Appraisal District v. CCH Parkhearterwood Ltd., as The Property Owners and the Property Owners Appeal from 55th District Court of Harris County (Hon. Jeff Brown) Ex Parte Waller ISD (Tex.App.- Houston [1st Dist] Dec. 21, 2007)(Keyes) (bond validation suit, challenge to school bonds by taxpayer) AFFIRM TC JUDGMENT: Opinion by Justice Keyes 01-07-00900-CV Ex Parte Waller Independent School District Appeal from 155th District Court of Austin County (Hon. Dan R. Beck) In this accelerated bond validation suit, appellant, DeWayne Charleston, appeals the judgment of the trial court that granted a final judgment in favor of appellee, Waller Independent School District (“WISD”) and the orders of the trial court requiring him to post security and dismissing him from the proceedings. In five issues on appeal, Charleston argues that (1) the bond election and sale of the bonds should be voided; (2) the trial court lacked authority to enjoin proceedings in federal court; (3) the trial court erred by ordering the Attorney General to approve the bonds; (4) the trial court erred in declaring that WISD was entitled to state debt-relief funds; and (5) the trial court should not have required Charleston to post bond. We affirm the trial court’s October 2, 2007 order which required Charleston to post a security bond of $715,000 to continue as a participant in this lawsuit. We likewise affirm the trial court’s October 13, 2007 order which dismissed Charleston from the lawsuit. We dismiss the portion of the appeal that relates to Charleston’s remaining claims for want of jurisdiction. HCAD v. CCH Parkhearterwood LTD (Tex.App.- Houston [14th Dist.] Jan. 25, 2007)(per curiam)(tax appraisal contest appeal, voluntary dismissal) Justices disagree on delinquent tax penalties and interest in tax suit Justices disagree on delinquent tax penalties and interest in tax suit HISD v. Old Farms Owners Ass'n (Tex.App.- Houston [1st Dist.] Jul. 26, 2007)(Higley)(tax suit, penalties and interest) REVERSE TC JUDGMENT AND REMAND CASE TO TC FOR FURTHER PROCEEDINGS: Opinion by Justice Higley Before Chief Justice Radack, Justices Keyes and Higley 01-04-00538-CV Houston Independent School District, et al., v. Old Farms Owners Association, Inc., et al., Appeal from 270th District Court of Harris County (Hon. Brent Gamble) Dissenting Opinion by Justice Keyes in HISD v. Old Farms Owners Association (Tex.App.- Houston [1st Dist.] Jul. 26, 2007) County held immune to award of attorney's fees in tax dispute Waller County, Texas v. Simmons (Tex.App.- Houston [1st Dist.] Oct. 18, 2007)(Taft) (government entity law, tax suit, attorney's fees, sovereign immunity, interlocutory appeals) REVERSE TC JUDGMENT AND REMAND CASE TO TC FOR FURTHER PROCEEDINGS: Opinion by Justice Taft Before Justices Taft, Hanks and Higley 01-07-00180-CV Waller County, Texas v. Oscar Simmons a/k/a Oscar C. Simmons Appeal from 9th District Court of Waller County (Hon. Frederick Edwards) MHCB v. Galveston Dentral Appraisal District (Tex.App.- Houston [1st Dist.] Sep. 20, 2007)(Taft) (property tax appraisal, refinery, plea juris, declaratory judgment) REVERSE TC JUDGMENT AND REMAND CASE TO TC FOR FURTHER PROCEEDINGS: Opinion by Justice Taft Before Justices Taft, Keyes and Hanks 01-06-00529-CV MHCB (USA) Leasing and Finance Corporation and Valero Refining-Texas, L.P. v. Galveston Central Appraisal District; Galveston Central Appraisal Review Board Appeal from 405th District Court of Galveston County (Hon. Wayne J. Mallia) In these interlocutory appeals, MHCB (USA) Leasing and Finance Corp. ("MHCB") and Valero Refining- Texas, L.P. ("Valero Refining") (together, "the protesting parties"), who were plaintiffs below, and Galveston Central Appraisal District ("the District") and Galveston Central Appraisal District Review Board ("the Board"), who were defendants below, each appeal from the trial court's order granting in part and denying in part the District's and Board's joint plea to the jurisdiction. See Tex. Civ. Prac. & Rem. Code Ann. § 51.014(a)(8) (Vernon Supp. 2006). We determine (1) whether either or both of the protesting parties lacked standing to protest, and to seek judicial review of, the District's and Board's complained-of actions and (2) whether the trial court lacked jurisdiction over the protesting parties' requests for declaratory and injunctive relief when, at their core, those claims sought a determination of whether the District had the statutory authority unilaterally to rescind an appraisal agreement between itself and the protesting parties. We reverse the order and remand the cause for the trial court to render an order dismissing certain claims asserted by MHCB and to deny the District's and Board's jurisdictional plea against certain of the claims of Valero Refining. Court Issues New Opinion on Rehearing in Excel v. Alief I.S.D. Excel Auto and Truck Leasing LLP v. Alief ISD (Tex. Aug. 31, 2007)(op. on rehr'g by Hanks)(tax appeal) AFFIRM TC JUDGMENT: Opinion by Justice Hanks Before Justices Taft, Keyes and Hanks 01-04-01185-CV Excel Auto and Truck Leasing, L.L.P. v. Alief Independent School District et al. Appeal from 11th District Court of Harris County (The Honorable Mark Davidson) In this suit for delinquent ad valorem taxes, Excel Auto & Truck Leasing, L.L.P., appellant/taxpayer, complains of the trial court's granting summary judgment in favor of the various taxing units, appellees. In three issues, Excel argues that the trial court erred in (1) finding that it was the owner of the vehicles and liable for ad valorem taxes; (2) finding that there was no genuine issue as to any material fact as to ownership of the vehicles; and (3) granting summary judgment to Pasadena Independent School District ("ISD"), which filed no Motion for Summary Judgment, rendering the judgment interlocutory. We affirm. Prior opinion: Excel Auto v. Alief ISD (Tex.App.- Houston [1st Dist.] Apr. 19, 2007)(superseded opinion by Hanks)(property tax suit) Court Rejects Argument that Defendant in Delinquent Personal Property Tax Suit Did Not Own the Leased Vehicles - Leases clearly stated that they may be terminated; contrary summary judgment evidence excluded Excel Auto v. Alief ISD (Tex.App.- Houston [1st Dist.] Apr. 19, 2007)(superseded opinion by Hanks) (property tax appeal; judicial review, affirmative defense of nonownership of leased vehicles rejected) AFFIRM TC JUDGMENT: Opinion by Justice Hanks Before Justices Taft, Keyes and Hanks 01-04-01185-CV Excel Auto and Truck Leasing, L.L.P. v. Alief Independent School District et al. Appeal from 11th District Court of Harris County (Judge Mark Davidson) AFFIRM TC JUDGMENT: Opinion by Justice Hanks Before Justices Taft, Keyes and Hanks 01-04-01185-CV Excel Auto and Truck Leasing, L.L.P. v. Alief Independent School District et al. Appeal from 11th District Court of Harris County (Judge Mark Davidson) Property Tax Appeal Fails Sondock v. HCAD (Tex.App.- Houston [14th Dist.] May 31, 2007)(Hedges) [property tax, HCAD appeal, unequal assessment] AFFIRMED: Opinion by Chief Justice Hedges Before Chief Justice Hedges, Justices Hudson and Guzman 14-06-00676-CV Deborah S. Sondock, as the Property Owners and the Property Owners v. Harris County Appraisal District Appeal from 125th District Court of Harris County (Hon. John A. Coselli) In this case, the Sondocks filed a protest and were given an opportunity to present their contentions before the Board. During that protest hearing, HCAD stated that it agreed with the Sondocks' opinion regarding the value of the property and the Sondocks offered no further complaints following HCAD's stated accord. We cannot imagine how the Sondocks were deprived of due process when they were given the opportunity to present their arguments to a legal panel and they reached an agreement fully satisfying their stated contentions. As a result, we find that the Sondocks' agreement with HCAD did not violate their due process rights by precluding them from appealing the appraisal issue. We hold that the trial court did not err in granting summary judgment in favor of HCAD. We note the close similarity between our facts and those that came before our sister court in BPAC Texas, LP as the Property Owners and the Property Owners v. Harris County Appraisal District and the Harris County Appraisal Review Board, No. 01-03-01238-CV, 2004 WL 2422033 (Tex. App.- Houston [1st Dist.] October 28, 2004, no pet.) (mem. op.). In BPAC, the appellants (BPAC), owners of the property at issue in that case, filed a protest from the valuation of their property after the property was appraised by HCAD (same entity involved in this case) for purposes of assessing property taxes. Id. at *1. At the protest hearing, which was also before the Harris County Appraisal Review Board, HCAD's representative stated that HCAD had lowered its appraised value of the property. BPAC's representative was then asked if the revised value was "agreeable" to BPAC, to which he replied it was. The hearing then ended, and the Board issued an order that appears to contain the exact same boilerplate language as the order issued in this case regarding the property owner=s right to appeal the Board=s decision to a district court. BPAC subsequently filed suit against HCAD and the Board in district court regarding the matter, but the trial court granted the taxing authorities= motion for summary judgment. Id. After analyzing BPAC=s complaints regarding the district court=s granting of summary judgment, the First Court of Appeals held, pursuant to Section 1.111(e), that the parties reached an agreement during the protest hearing, and because the protest had not yet been determined by the Board, the agreement was final, thereby precluding BPAC's right to appeal. Id. at *2-3. The Court held that any subsequent actions by the Board had no effect on the finality of that agreement. Id. at *3. The Court also found that BPAC's due process rights were not violated by this preclusion, as BPAC Awas given an opportunity to present and argue the grounds of its protest" and that "instead of pursuing its protest, BPAC chose to reach an agreement." Id. at *3. As a result, the court found that the trial court did not err in granting summary judgment in favor of the taxing authorities. Id. at *4. We find the court's analysis in deciding that case thoroughly instructive to the remarkably similar facts at hand. We overrule the Sondocks' sole issue. We affirm the trial court's judgment. Sheriff Sale of House Not Undone Mark McCoy v. Rogers (Tex.App.- Houston [1st Dist.] May 31, 2007)(Radack) [suit to set aside constable sale deed, notice issue] AFFIRM TC JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Keyes and Higley 01-06-00240-CV Mark McCoy v. Renee Rogers and Timothy Rogers Appeal from 165th District Court of Harris County (Hon. Elizabeth Ray) Appellant, Mark McCoy, filed this action to set aside a deed conveyed pursuant to an execution sale of real property that he previously owned. McCoy brings this appeal to challenge the summary judgment rendered in favor of appellees, Renee Rogers and Timothy Rogers, who purchased the property at the sale. McCoy presents a broad issue contending that the trial court erred by rendering summary judgment. (1) In two additional issues, McCoy contends that the sheriff's execution sale should be set aside (1) because of lack of compliance with the notice provisions of rules 637 and 647 of the Rules of Civil Procedure, (2) because he was not notified of the sale at his home address, and (3) because the Rogerses purchased the property at half its fair market value. We affirm. Tax Protester must exhaust available administrative remedy before filing suit for judicial review HCAD v. Blue Flash Express, LLC (Tex.App.- Houston [ 1st Dist.] May 10, 2007)(Taft) [tax appeal, suit for judicial review, exhaustion of administrative remedies, due process, notice] REVERSE TC JUDGMENT AND REMAND CASE TO TC FOR FURTHER PROCEEDINGS: Opinion by Justice Taft Before Justices Taft, Alcala and Hanks 01-06-00783-CV The Harris County Appraisal District and the Harris County Appraisal Review Board v. Blue Flash Express, LLC, City of La Porte and La Porte Independent School District, and San Jacinto Community College District Appeal from 234th District Court of Harris County (Judge Reece Rondon) HCAD v. CCH Parkhearterwood LTD (Tex.App.- Houston [14th Dist.] Jan. 25, 2007)(per curiam) (tax appraisal contest appeal, voluntary dismissal) DISMISSED: Per Curiam Before Justices Frost, Seymore and Guzman 14-05-01266-CV Harris County Appraisal District and the Appraisal review Board of Harris County Appraisal District v. CCH Parkhearterwood Ltd., as The Property Owners and the Property Owners Appeal from 55th District Court of Harris County (Judge Jeff Brown) |
| Property Tax Appeal Cases and Related Case Law From Houston Courts of Appeals Houston Opinions |
| TEXAS SUPREME COURT DECISIONS ON PROPERTY TAX ISSUES Nueces County v. San Patricio County, No. 07-0166 (Tex. Jan. 25, 2008)(per curiam) (governmental immunity, county vs county dispute over wrongfully collected property taxes) Cameron Appraisal District v. Rourk, No. 04-0359 (Tex. Jun 2, 2006)(per curiam opinion)(tax on travel trailers) |