On June 21, 2024, the Texas Supreme Court issued an opinion in TCAD v. TDSL where the chief appraiser sued TDSL on market value – a tax protest ground never protested or determined by the ARB. The Supreme Court agreed with TDSL that appraisal districts cannot challenge ARB orders based on a protest ground never raised by the taxpayer – the taxpayer controls the issues on appeal.  It also agreed with TDSL that any valuation must be the lesser of the equal and uniform value and market value.  Finally, the Court agreed that discovery into market value must be limited.  How other issues play out regarding the involvement of market value in equal and uniform cases will be resolved another day.

To follow this: click the following links (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=22-0620&coa=cossup.