Update: Commercial Property Tax
Appraisal Lawsuits Appealed in March 2023
By Lee D. Winston | May 8, 2023
For the month of March there was one commercial property tax appraisal lawsuit appealed from district court.
Parkwood 121 Village, LP v. Collin Central Appraisal District, No. 05-23-00270-CV (Tex. App.—Dallas) (Revisting McKinney Millennium, LP v. Collin Central Appraisal District?)
Primary Tax Code Section at Issue: Tex. Tax Code §§ 23.46, 23.52, 23.55.
Appellee Trial Argument: “It is Plaintiff’s contention that Plaintiff should only have been assessed back taxes on the Subject Property at market value for the five years preceding 2014, which was the year the Subject Property was changed from open space land, subject to a property tax exemption, to full market value. Plaintiff’s contention is incorrect because Plaintiff made the Removal Request and signed the Agreement. . . . The Agreement very clearly provides that: The District and owner or authorized agent whose signature appear below have met and agreed to the account numbers, years, acreages and effective change of use date listed above and on the attached, to which a change of use determination applies pursuant to Section 23.46 or Section 23.55 of the Texas Property Tax Code . . . The parties acknowledge that all complaints or formal protests with respect to the change of use determination herein above have been settled to their satisfaction, and hereby waive any further complaint and/or withdraw any protest, and waive any right to any further relief in this matter.”
Appellant Trial Argument: Section 23.55 only enables CCAD to value preceding years at market value, not the year in which the change of use occurred. The change of use agreement waives protests and motions regarding removal of the agricultural appraisal. It does not waive protests or motions of improper valuations after the removal of the agricultural appraisal.
Disposition: Motion for Summary Judgment.
Appellate Case Number: 05-23-00270-CV.
Appeal Date: March 20, 2023.
Appeals Court: 5th Court of Appeals, Dallas, Texas.
District Court: 416th Judicial District Court, of Collin County, Texas.
Attorneys Involved: Parkwood 121 Village, LP: Michael P. Moore, J. Collin Spring, and Alex T. Mazero of Ryan Law Firm, PLLC; Collin Central Appraisal District: Jennifer Pettit of Saunders, Walsh & Beard.
To follow this appeal: click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=05-23-00270-CV&coa=coa05.