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 | 249.00 | 274.00 | 299.00 | 334.00 | 313.00 | 290.00 | 375.00 | 460.00 | 393.00 | 475.00 | 421.00 |
| By Agreed Judgment | 235.00 | 261.00 | 287.00 | 331.00 | 304.00 | 276.00 | 365.00 | 454.00 | 385.00 | 426.00 | 408.00 |
| By Court Judgment or Other | 14.00 | 13.00 | 12.00 | 3.00 | 9.00 | 14.00 | 10.00 | 6.00 | 8.00 | 49.00 | 13.00 |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
El Paso County Judicial Appeals Resolutions
The resolution of a judicial appeal against the El Paso Central Appraisal District (EPCAD) can take years to unfurl. Lawsuits take time to both put together and find a suitable judge for them, and dockets are often backed up for years. While there are numerous hoops to be jumped through, these lawsuits are always worth the effort, as the best properties in El Paso County can have millions knocked off the final bill. Let O’Connor lead your lawsuit for you, securing you the best legal team possible in the quest to lower your taxes. One of the biggest property tax firms in the United States, O’Connor has the personnel and the experience needed to navigate the courts, ensuring your elite property gets the value savings it deserves.
EPCAD Judicial Appeal Resolution Summary
While the stage is set for confrontation, pitting a taxpayer’s legal team vs. that of EPCAD, the promised bout usually never occurs. This is because EPCAD typically rolls over and settles long before a courtroom can ever be entered. This is likely because any taxpayer that made it this far has the legal team and evidence to embarrass the appraisal district before the court. Of the 421 lawsuits resolved in 2024, 408 of them were settled in favor of the taxpayer. That is a capitulation rate of 96.91%, putting the county in one of the top spots when it comes to litigation victories.
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) | 2.35 | 1.32 | 2.70 | 2.87 | 3.04 | 2.26 | 3.24 | 4.23 | 4.54 | 4.85 | 3.46 |
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 of Resolved Judicial Appeals
District court lawsuits are not just for the premier properties of Texas, they are also for the top-tier taxpayers. Only the most dedicated and wealthy appellants can make it to the finish line, which also means that any property in the balance is certainly valued in the millions of dollars. In 2024, the appraised value of properties up for lawsuits was $3.46 billion. While lower than the previous three years, this still represented a substantial total.
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 | 0.37 | 0.48 | 0.58 | 0.62 | 0.66 | 0.62 | 0.59 | 0.80 | 0.86 | 0.92 | 0.73 |
| Single Family | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 |
| Multi-Family | 0.06 | 0.12 | 0.19 | 0.23 | 0.26 | 0.22 | 0.17 | 0.28 | 0.35 | 0.42 | 0.13 |
| Commercial | 0.31 | 0.32 | 0.33 | 0.36 | 0.38 | 0.38 | 0.38 | 0.48 | 0.48 | 0.47 | 0.53 |
| All Other | 0 | 0.03 | 0.06 | 0.04 | 0.01 | 0.02 | 0.03 | 0.04 | 0.03 | 0.03 | 0.05 |
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?
El Paso County Taxpayer Value Reduction from Judicial Appeals
After being resolved or settled in court, litigation achieved a value reduction of $730 million in 2024, which was the fourth-highest ever recorded. Commercial properties, the traditional target of these lawsuits, accounted for $530 million of the value cut, the most for that category in the county’s history. Multi family homes, usually apartment buildings, came in second with $130million in savings, a huge drop from $420 million in 2023. The sharp and sudden decline for apartment buildings is why the 2024 total did not reach record heights. Utilities, along with oil and gas, saved around $50 million in value. Single family homes also had their best year ever, scoring $20 million in cuts. This was the first time that residential properties even made it into the statistics, an impressive feat. Most homes are settled in binding arbitration, making those that went for court lawsuits outliers.
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 | 7.75 | 9.98 | 12.21 | 13.04 | 13.87 | 13.10 | 12.32 | 16.73 | 18.06 | 19.40 | 15.25 |
| Single Family | 0.03 | 0.02 | 0.02 | 0.05 | 0.08 | 0.07 | 0.05 | 0.06 | 0.05 | 0.05 | 0.34 |
| Multi-Family | 1.24 | 2.62 | 3.99 | 4.73 | 5.46 | 4.54 | 3.61 | 5.84 | 7.29 | 8.74 | 2.71 |
| Commercial | 6.47 | 6.70 | 6.93 | 7.48 | 8.03 | 8.03 | 8.02 | 10.05 | 9.99 | 9.94 | 11.23 |
| All Other | 0.01 | 0.64 | 1.26 | 0.78 | 0.30 | 0.46 | 0.63 | 0.79 | 0.73 | 0.67 | 0.97 |
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.
EPCAD Property Tax Reduction from Judicial Appeals
Following the reductions in taxable value, 2024 saw property tax savings fall below the last few years, with a total of $15.25 million saved. This was because of a sudden fall in reductions for apartments, which dropped to $2.71 million after a record high of $8.74 million in 2023. All other categories improved, however, and the total record would have been easily broken if apartments had held firm. Commercial real estate set a new highwater mark with $11.23 million saved, while oil and gas did the same with $970,000. Homes also reached an all-time high of $340,000.