Midland County Appraisal District received property tax appeals for a total of 9,590 real property and BPP accounts in 2018 versus 7,540 in 2017. The volume of property tax protests in Midland County has been increasing during the last 3 years. The 2018 property tax protest count was for 8,040 commercial/industrial / other properties and 1,550 for houses (83.8% commercial vs 16.1% houses). The volume of Midland County protests for houses has fallen by 8.6% in the last two years while the volume of the commercial has risen by 11.6%. The total value of Midland County property protested in 2018 was $7.52 billion, including $0.4427 billion for houses and $7.09 billion for commercial/other. The total value of property protested in Midland County fell 13.2% in the last two years. The value of houses increased 45.4% and the value of commercial rose 0.7% during the last two years. Midland County Appraisal Review Board (ARB) conducted 419 ARB hearings while Midland County Appraisal District coordinated 419 informal hearings. The number of Midland County informal settlements for houses fell from 380 in 2016 to 350 in 2018. Informal settlements for commercial remained the same i.e., 290 in 2016 & 2018. The property tax savings were massive, a total of $9 million for all types of property at both the informal hearings and the formal / ARB hearings (estimate based on no exemptions and 2.7% tax rate.) Informal protests were successful for 77.93% of Midland County property owners in 2018 while owners were successful for 88% of ARB appeals.

Midland County Appraisal District Property Tax Protest Summary

MidlCAD Tax protests filed for 2018	Number of Protests
Total Number Property Tax Protests	9,593
Number Single Family Property Tax Protests	1,550
Number Multifamily / Apartment Property Tax Protests	118
Number Commercial Property Tax Protests	485
Number Business Personal Property Property Tax Protests	342
Number Industrial Real Property Property Tax Protests	43
Number Industrial Personal Property Property Tax Protests	1,730
Number Utility Property Tax Protests	1
Number Oil & Gas Property Tax Protests	4,761
Number Other Property Tax Protests	563

MidlCAD Appraised Value for property tax protests 2018	Appraised Value
Total $ Value Protested	$7,524,838,212
$ Value Single Family (Homes, Condo, Townhome) Protested	$442,727,589
$ Value Multifamily/Apartment Protested	$1,161,172,349
$ Value Commercial Real and Personal Protested	$1,465,692,169
$ Value Industrial Real and Personal Protested	$1,690,367,180
$ Value Utilities Protested	$89,190
$ Value Oil & Gas Protested	$2,633,710,810
$ Value Other Protested	$131,078,925

MidlCAD 2018 Number of Protest Hearings	No. of Hearings
Appraisal Review Board Protests Scheduled	2,645

MidlCAD total number of concerns, inquiries or protests filed in 2018 resolved through informal processes	No. Informally Resolved
Informal Property Tax Protest Process	648
# of Houses Resolved at Informal Protest	354
Informal Property Tax Protest with Reduction	505

MidlCAD Value reduction resolved though informal process in 2018	Value Reduction
$ Value of Houses Resolved at Informal Protest	354
$ Value of Other Accounts Resolved at Informal Protest	151

MidlCAD 2018 protests that resulted in an ARB written determination	Written Determinations
# of Appraisal Review Board Property Tax ProtestHearings	419
# of Property Tax Protest Hearings for Houses (ARB)	256
# of Property Tax Protest Hearings for All Other Properties (ARB)	163
# Houses with Reduction at ARB Protest Hearing	225

MidlCAD 2018 protests that resulted in an ARB written determination	$ Reduction
$ Reduction All Properties at ARB Protest Hearing	$187,977,004
$ Reduction Houses at ARB Protest Hearing	$73,996,509
$ Reduction All Other Properties at ARB Protest Hearing	$113,980,495

# of Binding Arbitration Cases Filed

1