Upshur County Appraisal District received property tax appeals for a total of 1,160 real property and BPP accounts in 2018 versus 1,780 in 2017. The 2018 property tax protest count was for 70 commercial/industrial / other properties and 98 for houses (0.7% commercial vs 0.98% houses). The number of protests for houses fell 315 from the prior year while the volume of commercial appeals fell by 1,460 (number of appeals; not the %) The total value of Upshur County property protested in 2018 was $222,000,000, including $14,100,000 for houses and $207,800,000 for commercial / other. The total value of property protested in Upshur County rose 169.6% in the last two years. The value of houses increased 32.6% and the value of commercial rose 37.1% during the last two years. Upshur County Appraisal Review Board (ARB) conducted 105 ARB hearings while Upshur County Appraisal District coordinated 105 hearings.Upshur County protests settled informally rose from 720 in 2016 to 880 in 2018. The property tax savings were massive, a total of $1 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.)

Upshur County Appraisal District Property Tax Protest Summary

UpshurCAD Tax protests filed for 2018	Number of Protests
Total Number Property Tax Protests	1,163
Number Single Family Property Tax Protests	98
Number Multifamily / Apartment Property Tax Protests	15
Number Commercial Property Tax Protests	71
Number Business Personal Property Property Tax Protests	32
Number Industrial Real Property Property Tax Protests	5
Number Industrial Personal Property Property Tax Protests	81
Number Utility Property Tax Protests	297
Number Oil & Gas Property Tax Protests	422
Number Other Property Tax Protests	142

UpshurCAD Appraised Value for property tax protests 2018	Appraised Value
Total $ Value Protested	$221,971,989
$ Value Single Family (Homes, Condo, Townhome) Protested	$14,147,910
$ Value Multifamily/Apartment Protested	$5,770,163
$ Value Commercial Real and Personal Protested	$147,924,316
$ Value Industrial Real and Personal Protested	$145,424,993
$ Value Utilities Protested	$62,244,940
$ Value Oil & Gas Protested	$33,581,633
$ Value Other Protested	$11,731,490

UpshurCAD 2018 Number of Protest Hearings	No. of Hearings
Appraisal Review Board Protests Scheduled	1,117

UpshurCAD total number of concerns, inquiries or protests filed in 2018 resolved through informal processes	No. Informally Resolved
Informal Property Tax Protest Process	882
# of Houses Resolved at Informal Protest	110
Informal Property Tax Protest with Reduction	292

UpshurCAD Value reduction resolved though informal process in 2018	Value Reduction
$ Value of Houses Resolved at Informal Protest	1392170
$ Value of Other Accounts Resolved at Informal Protest	$20,136,931

UpshurCAD 2018 protests that resulted in an ARB written determination	Written Determinations
# of Appraisal Review Board Property Tax ProtestHearings	105
# of Property Tax Protest Hearings for Houses (ARB)	23
# of Property Tax Protest Hearings for All Other Properties (ARB)	82
# Houses with Reduction at ARB Protest Hearing	98

UpshurCAD 2018 protests that resulted in an ARB written determination	$ Reduction
$ Reduction All Properties at ARB Protest Hearing	$3,526,689
$ Reduction Houses at ARB Protest Hearing	$662,227
$ Reduction All Other Properties at ARB Protest Hearing	$2,864,462

# of Binding Arbitration Cases Filed

5