Midland Property Taxes Cut in 40% of Informal Hearings
In 2024, only 16% of informal appeals were successful. This showed that the Midland Central Appraisal District (MCAD) can be incredibly stingy when it comes to offering tax reduction settlements. This means that more homeowners and businesses must approach the appraisal review board (ARB) with formal appeals to reduce taxable values. Get your best chance to win when you join O’Connor’s Property Tax Protection Program™ today. Enroll, relax, and save.
Protests with Written ARB DeterminationSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Thousands | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total protests | 0.310 | 0.400 | 0.489 | 0.311 | 0.419 | 0.643 | 0.867 | 1.644 | 1.597 | 1.441 | 1.536 | |
| Protests single family residential | 0.204 | 0.220 | 0.235 | 0.153 | 0.256 | 0.355 | 0.454 | 1.070 | 0.772 | 0.836 | 0.537 | |
| Protests with all other | 0.106 | 0.180 | 0.254 | 0.158 | 0.163 | 0.288 | 0.413 | 0.574 | 0.825 | 0.605 | 0.999 | |
Texas property owners should protest annually since Hearing results depend on the appraiser assigned or the ARB; results vary widely. You do not know the appraiser or ARB panel prior to appealing.
Midland County Protests with Written ARB Determination
Midland County is quite unusual when it comes to property tax appeals. While most counties see homes dominate when it comes to the number of appeals, Midland turns things on its head. Instead, homes are often an afterthought, while businesses, especially those focused on oil and gas, make up the majority of protests. This business focus has led to formal appeals becoming the most important protest type in the county.
O’Connor specializes in taking the appraisal district to task with the ARB. O’Connor aggressively battles property values to secure lower taxes, and the ARB is often the level targeted, especially for businesses. For over 50 years, O’Connor has helped Texans reach this goal and knows the best evidence possible to win a formal appeal. There is no upfront cost to join, and you will only pay if your taxes are lowered.
MCAD Protests by Property Type
There were 1,536 formal appeals filed in 2024, the third highest ever. Formal protests have seen a large rise in the past decade, finally breaking out in 2021. Despite the size of the county, appeals of all types are relatively rare in Midland, with only 4.38% of parcels being protested in 2024. This low rate is most likely due to the large absence of homeowners in the tax reduction process, which is highly unusual.
In 2024, homes only accounted for 537 formal protests, the least since 2020. Homes have typically seen more appeals at the formal level than businesses. In contrast, businesses filed the most appeals ever in 2024, with 999. Commercial real estate has completely dominated informal protests, so this shift is not surprising.
Midland County ARB Decisions with a ReductionSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Thousands | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total | 0.162 | 0.242 | 0.322 | 0.309 | 0.387 | 0.396 | 0.405 | 0.517 | 0.628 | 0.607 | 0.610 | |
| Single Family Residential | 0.141 | 0.156 | 0.171 | 0.153 | 0.225 | 0.230 | 0.234 | 0.256 | 0.278 | 0.266 | 0.238 | |
| Commercial / All Other | 0.021 | 0.086 | 0.151 | 0.156 | 0.162 | 0.167 | 0.171 | 0.261 | 0.350 | 0.341 | 0.372 | |
Texas property owners should protest annually since An annual appeal is an insurance policy to avoid major increases.
Midland County ARB Decisions with a Reduction
2024 saw the second-most reductions ever achieved through ARB determination with 610. This was a slight improvement over 2023’s 607. There were 372 successful commercial efforts, while homes were able to land 238 reductions. This was the best results seen yet for businesses, while homes were mostly stagnant. Businesses have generally been increasing in their success since 2021.
Percent That Resulted in A ReductionSource: Texas Comptroller, compiled by O’Connor, and not affiliated with any appraisal district.
| Percent | ||||||||||||
| 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | ||
| Total Reduction | 52% | 61% | 66% | 99% | 92% | 62% | 47% | 31% | 39% | 42% | 40% | |
| Single Family Residential | 69% | 71% | 73% | 100% | 88% | 65% | 52% | 24% | 36% | 32% | 44% | |
| Commercial / All Other | 20% | 48% | 59% | 99% | 99% | 58% | 41% | 45% | 42% | 56% | 37% | |
Texas property owners should protest annually since To ensure their property taxes are at the lowest possible level.
Percent That Resulted in A Reduction
The percentage of successful formal campaigns has generally been declining since 2018, though there has been something of a resurgence in the past few years. In 2024, 40% of all appeals resulted in a reduction. 44% of homes and 37% of businesses were successful. Both of these numbers are much lower than the statewide averages, but seem to be slowly moving in the right direction.
Value Reduction From Written ARB DeterminationsSource: 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 | 0.054 | 0.064 | 0.233 | 0.210 | 0.188 | 0.237 | 0.285 | 0.603 | 0.541 | 0.479 | 0.542 | |
| Single Family Residential | 0.033 | 0.020 | 0.071 | 0.072 | 0.074 | 0.043 | 0.012 | 0.028 | 0.017 | 0.006 | 0.012 | |
| Commercial / All Other | 0.021 | 0.044 | 0.162 | 0.138 | 0.114 | 0.194 | 0.274 | 0.574 | 0.524 | 0.473 | 0.530 | |
Texas property owners should protest annually since Unequal appraisal allows protests based on neighbors having a better tax assessment.
Dollar Value Reduction from Midland ARB Hearings
Despite the low rates of victory, formal protests were quite successful in lowering value. A total of $542 million was reduced in value in 2024, which was the second highest in the county’s history. This was thanks to a commercial reduction of $530 million, which was the main driver of the increase. Homes achieved a reduction of $12 million, which was an improvement over 2023’s $6 million.