Harris County Appraisal District v. Duncan

OPINION

EDELMAN, Justice.

In this unequal tax appraisal case, the Harris County Appraisal District (“HCAD”) and Harris County Appraisal Review Board (“HCARB”) appeal a judgment granted in favor of Michael Duncan on the grounds that (1) when properly calculated, the appraisal ratio of Duncan’s property does not exceed the median level of appraisal by ten percent or more; (2) the award of attorney’s fees exceeds the actual amount of tax savings; and (3) HCAD and HCARB, rather than the actual taxing units, were ordered to refund the taxes to Duncan. We reverse and render.

Background

On January…