Property Tax Litigation & Arbitration
in Texas

POST-ARB PROPERTY TAX APPEAL OPTIONS

After an Appraisal Review Board decision, eligible Texas property owners may be able to pursue district court litigation, regular binding arbitration, or, in limited cases, a SOAH appeal. Bettencourt Tax Advisors provides valuation analysis, evidence development, case management, and coordination with independent Texas legal counsel for eligible post-ARB property tax disputes.

Experienced Property Tax Litigation & Arbitration Support
Led by Former Harris County Tax Assessor-Collector
CMI-Designated Property Tax Professionals
Review My Post-ARB Appeal Options




    UNDERSTANDING POST-ARB APPEAL OPTIONS

    What Are Property Tax Litigation & Arbitration?

    Property tax litigation and arbitration are separate post-ARB appeal options available to eligible Texas property owners. Litigation involves a petition filed in state district court. Regular binding arbitration is administered through the Texas Comptroller of Public Accounts and decided by an independent, neutral arbitrator.

    Property Tax Litigation Explained

    Property tax litigation is a formal petition for review filed in the Texas state district court located in the county where the property is situated. Unlike regular binding arbitration, district court review is not subject to the RBA $5 million value limit. However, statutory deadlines, tax-payment requirements, jurisdictional rules, and court procedures must be satisfied.

    BTA supports valuation analysis, evidence preparation, case management, and coordination with independent legal counsel retained for the district court matter.

    Key Features:

    Formal judicial review in Texas state district court

    Generally filed within 60 days after receiving the written ARB order

    Not subject to the RBA $5 million value limit

    Requires compliance with applicable tax-payment and procedural requirements

    May be resolved through settlement, mediation, trial, or further court proceedings

    Legal representation is handled by independent licensed counsel

    Regular Binding Arbitration Explained

    Regular binding arbitration, or RBA, is an alternative to filing an appeal in district court. RBA requests are administered through the Texas Comptroller of Public Accounts and decided by an independent, neutral arbitrator.

    The Comptroller processes requests and deposits, maintains the arbitrator registry, and appoints an arbitrator after the applicable settlement period. The Comptroller does not decide the property value or direct the arbitrator’s decision.

    Eligibility Requirements:

    The dispute concerns real or personal property

    The ARB order addresses appraised value, market value, or unequal appraisal

    The value shown on the ARB order is $5 million or less

    Residence homesteads have no value limit

    Required property taxes have been timely paid

    No district court lawsuit has been filed on the same matter

    The request and required deposit are filed within 60 days after receiving the ARB order

    Important: SOAH Is a Separate Appeal Option

    A SOAH appeal is not regular binding arbitration. SOAH is a separate administrative appeal heard by an Administrative Law Judge. It may be available for certain non-industrial real or personal properties valued at more than $1 million and has different filing and deposit deadlines.

    POST-ARB FILING DEADLINES

    Critical Filing Deadlines After an ARB Order

    District court petitions and regular binding arbitration requests generally must be filed within 60 days after the property owner receives the written ARB order of determination.

    A SOAH appeal follows a different timeline. The notice of appeal generally must be filed within 30 days after the property owner receives notice of the ARB order, and the required deposit generally must be filed within 90 days.

    The applicable deadline depends on the appeal route. Missing a required filing or payment deadline may eliminate that appeal option.

    Deadline Checklist:

    Confirm the date the written ARB order was received
    Identify the available appeal route: district court, RBA, or SOAH
    Calendar the filing and deposit deadlines for that route
    Preserve the ARB order, hearing evidence, and appraisal records
    Submit all required documents and payments to the proper authority before the deadline

    Do Not Miss an Applicable Filing Deadline

    Send BTA your written ARB order for a prompt deadline and eligibility review.

    Request a Post-ARB Deadline Review
    Property Tax Litigation & Arbitration

    Common Questions

    THE BTA LITIGATION & ARBITRATION ADVANTAGE

    Why Choose BTA for Post-ARB Property Tax Appeals?

    Bettencourt Tax Advisors supports Texas property owners in complex post-ARB valuation disputes. Our team combines property tax consulting, valuation analysis, market evidence, equity research, and case management to help owners and independent legal counsel evaluate and pursue appropriate appeal options.

    Public-Sector Property Tax Experience

    Led by Paul Bettencourt, a former Harris County Tax Assessor-Collector, BTA brings practical knowledge of appraisal district operations, property valuation methods, and Texas property tax procedures.

    Data-Driven Evidence

    BTA uses property records, market data, comparable sales, income and expense information, and equity analysis to support post-ARB valuation review and case preparation.

    Professional Certifications

    Our team includes property tax professionals who hold the Certified Member of the Institute (CMI) Property Tax designation from the Institute for Professionals in Taxation. The designation reflects advanced property tax education, professional experience, and examination requirements.

    Integrated Legal Support

    For district court matters, BTA coordinates valuation evidence and case support with independent legal counsel retained for the matter. BTA’s property tax consultants do not replace the attorney responsible for legal advice and court representation.

    POST-ARB PROPERTY TAX APPEALS

    Our Post-ARB Case Support Process

    In-Depth Case Review & Evidence Analysis

    01

    We review the ARB order, the property owner’s evidence, appraisal district evidence, valuation methodology, and potential economic benefit of a further appeal.

    Eligibility and Appeal-Path Evaluation

    02

    We evaluate whether district court litigation, regular binding arbitration, or a SOAH appeal may be available based on the property type, ARB value, disputed issue, deadlines, tax-payment status, and procedural requirements.

    Deadline and Filing Coordination

    03

    For eligible RBA matters, BTA can assist with the arbitration request, supporting documentation, and deposit process. For district court matters, filing and legal representation are handled by the property owner or independent legal counsel, while BTA coordinates valuation evidence and case records.

    Evidence, Settlement, and Hearing Support

    04

    BTA prepares valuation evidence and supports negotiations, settlement discussions, arbitration proceedings, and litigation case preparation. Independent legal counsel handles legal strategy, court filings, appearances, and advocacy in district court matters.

    Resolution and Appraisal Roll Correction

    05

    If the matter results in a reduced value, the appraisal roll and tax roll are corrected for the tax year at issue. Any resulting refund is handled by the applicable taxing units under Texas law.

    TEXAS PROPERTY TAX LITIGATION & ARBITRATION

    Property Types We Support

    Bettencourt Tax Advisors supports post-ARB disputes involving residential, commercial, industrial, and business personal property in Texas. The available appeal route depends on the property type, ARB value, disputed issue, filing deadline, tax-payment status, and statutory eligibility requirements. District court review, regular binding arbitration, and SOAH do not have the same eligibility rules.

    Commercial Property Tax Appeals
    Industrial Property Tax Appeals
    Business Personal Property Tax Appeals
    Residential Property Tax Appeals
    Property Tax Litigation & Arbitration

    WHY POST-ARB APPEALS MATTER

    How Property Tax Litigation & Arbitration
    Can Affect Taxes

    Potential savings depend on the final reduction in taxable value and the combined tax rate imposed by the applicable taxing units.

    Estimated annual tax savings = reduction in taxable value × combined tax rate
    For example: a $1 million taxable-value reduction at a 2.0% combined tax rate would reduce annual taxes by approximately $20,000.
    Actual savings, costs, timing, and refund amounts vary by property, tax year, and appeal outcome.

    WHEN TO CONSIDER POST-ARB APPEALS

    Is a Post-ARB Appeal Appropriate for
    Your Property?

    Not every property should proceed with a post-ARB appeal. The appropriate decision depends on available evidence, route eligibility, filing deadlines, tax-payment requirements, expected costs, and the potential financial benefit.

    Good Candidate Indicators:

    You have received a written ARB order
    You are still within the applicable filing deadline
    You have credible valuation or unequal-appraisal evidence
    The disputed issue is eligible for the selected appeal route
    Required property taxes have been timely paid
    The expected financial benefit reasonably exceeds the anticipated cost
    No conflicting appeal has already been filed on the same matter

    Red Flags:

    The applicable filing deadline has passed
    Required taxes are delinquent
    The dispute is not an eligible value or unequal-appraisal issue for RBA
    The ARB value exceeds the RBA limit and the property is not a residence homestead
    A district court lawsuit has already been filed on the same matter
    Available evidence does not reasonably support a different value
    Expected savings do not justify the anticipated cost

    Unsure whether a post-ARB appeal may be appropriate for your property? BTA can review the ARB order, applicable deadlines, available evidence, and potential eligibility.

    Request a Post-ARB Case Review

    REAL RESULTS

    What Our Clients Are Saying

    BTA have been helping us reduce our property taxes for several years with much success. Recently, we were against a very tight HCAD deadline. BTA went above and beyond to make sure they could represent us well in light of all of the challenges with the deadline.
    Donna D ⭐⭐⭐⭐⭐

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    The Bettencourt team are pros and have done a great job for me over the years for both my residential and commercial properties. The process is on autopilot and it is comforting to know that they are taking care of the tax minimization effort without me having to do much.
    Mike H ⭐⭐⭐⭐⭐

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     highly recommend Bettencourt for your property tax service needs. They were able to save us time and money with the companies personal property taxes. Ardist Conner was very attentive to our situation and pulled through in crunch time.
    David C ⭐⭐⭐⭐⭐

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    Disclaimer

    This page provides general information about Texas property tax appeal procedures and does not constitute legal advice. Eligibility, deadlines, tax-payment requirements, and available remedies depend on the facts of each matter and applicable law. Property owners considering district court litigation should consult qualified Texas legal counsel.

    GET ANSWERS

    Property Tax Litigation & Arbitration FAQs

    Answers about Texas property tax litigation, regular binding arbitration, SOAH appeals, deadlines, costs, and property tax payment requirements.

    REVIEW YOUR POST-ARB APPEAL OPTIONS

    Talk With a Property Tax Consultant

    BTA can review your ARB order, applicable deadlines, available evidence, and potential eligibility for post-ARB appeal options. District court legal advice and representation are provided by independent Texas legal counsel.




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