A district court appeal is the next step if you're unsatisfied with your Appraisal Review Board (ARB) decision in Texas. It's a formal lawsuit filed in state district court, asking a judge to rule on whether your property was correctly valued.
District court appeals are more complex and expensive than ARB hearings. You'll need an attorney, must pay filing fees, and the process can take months or years. However, for high-value properties or significant overassessments, the potential savings may justify the cost.
You have 60 days from receiving your ARB order to file a district court appeal. Missing this deadline waives your right to further challenge.
District court appeals are the "nuclear option" for property tax disputes. They make sense when:
• Your property value is high (savings justify legal costs)
• The ARB decision was clearly wrong
• You have strong evidence the ARB ignored
• The amount at stake is significant ($10,000+ in taxes)
They usually don't make sense when:
• Your home is average-priced
• The disputed amount is small
• You don't have clear evidence
• You can't afford legal fees upfront
For most homeowners, accepting a reasonable ARB settlement beats the cost and stress of litigation. Save district court for exceptional cases.
District court appeal process:
Day 0: Receive ARB final order
Within 60 days: File petition in district court
Discovery phase: Both sides exchange evidence
Mediation: Often required before trial
Trial: Judge (no jury) reviews evidence and rules
Decision: Court sets the value
Timeline: 6-18+ months typical
Costs:
• Filing fees: $300-500
• Attorney fees: $3,000-15,000+
• Expert witnesses: $1,000-5,000+ (if needed)
Total costs often exceed $5,000, making this practical mainly for high-value properties.
Technically no—you can represent yourself. Practically yes—court procedures are complex and opposing counsel from the appraisal district will be experienced. Self-representation rarely succeeds and may cost you more than hiring help.
It depends entirely on your evidence. Courts review cases "de novo" (fresh), so a strong case can succeed even if ARB ruled against you. However, if you lack solid evidence, you're unlikely to prevail and will have wasted legal fees.
Yes, and you should. In Texas, you can pay under protest while your court case proceeds. This avoids penalties and interest. If you win, you'll receive a refund for the overpayment.