Big H-Town
Appraisal fights
Who wins property value cuts at the appraisal review board: homes against commercial, with and without a paid agent.
Last read Oct 22, 2026: 566,396 ARB hearings with values, tax year 2026
Every protest that went to a hearing before the Harris Central Appraisal District's Appraisal Review Board, from HCAD's own hearing file. A cut is the drop from the value HCAD first set to the value after the hearing. "With an agent" means a paid property tax agent is listed on the protest.
Tax year 2026: who got cut, and by how much
| Property | Hearings · got a cut | Value cut |
|---|---|---|
| Homes With an agent: 446,760 hearings, 6.6% cut | 446,760 · 89% | $14.8B 6.6% of $224.6B |
| Apartments With an agent: 10,054 hearings, 4.9% cut | 10,054 · 71% | $3.5B 4.9% of $71.3B |
| Commercial With an agent: 47,434 hearings, 5.8% cut | 47,434 · 74% | $9.6B 5.8% of $165.6B |
| Industrial With an agent: 1,584 hearings, 3.4% cut | 1,584 · 51% | $1.2B 3.4% of $35.4B |
| Land With an agent: 35,307 hearings, 4.8% cut | 35,307 · 17% | $565.8M 4.8% of $11.9B |
| Other With an agent: 25,257 hearings, 12.2% cut | 25,257 · 91% | $1.2B 12.2% of $10.2B |
The biggest cuts, 2026
Businesses and other non-residential owners only. Homes are left out so no homeowner is named.
| Owner and account | HCAD's value → after | Cut |
|---|---|---|
| CI GWP EAST LLC Account 1201990010007 · class F1 · agent Agent · heard 06/09/2026 | $286.6M → $159.2M | $127.4M |
| GWR WEBSTER LLC Account 1443410010001 · class F1 · agent Owner · heard 07/23/2026 | $270.6M → $173.8M | $96.9M |
| SILVER SILO LLC Account 1417750010001 · class F2 · agent Owner | $67.8M → $9.3M | $58.5M |
| CI GWP NINE LLC Account 1202040030006 · class F1 · agent Agent · heard 06/11/2026 | $104.6M → $49.4M | $55.2M |
| RLLR PROPERTIES LTD Account 1272810010010 · class F1 · agent Agent · heard 08/24/2026 | $48.7M → $0 | $48.7M |
| PALMETTO TRANSOCEANIC LLC Account 1333310010001 · class F1 · agent Owner · heard 07/08/2026 | $964.7M → $918M | $46.7M |
| BUSYCON PROPERTIES LLC Account 0011450000001 · class F1 · agent Owner · heard 07/13/2026 | $233.8M → $187.1M | $46.7M |
| FC TOWER PROPERTY PARTNERS Account 0011350000001 · class F1 · agent Agent · heard 05/26/2026 | $215.9M → $169.8M | $46.1M |
| IDV-BP SOUTH BELT TWELVE LLC Account 1411710020001 · class C2 · agent Agent · heard 07/13/2026 | $50M → $6.4M | $43.6M |
| AIR PRODUCTS INCORPORATED Account 0642230000188 · class F2 · agent Owner · heard 06/15/2026 | $323.1M → $282.7M | $40.4M |
| KCG EVOLVE CHAMPIONS LLC Account 1473110010001 · class B1 · agent Agent · heard 08/21/2026 | $40.1M → $0 | $40.1M |
| ESTATES AT HOLLISTER OWNER Account 1239700010004 · class XV · agent Agent · heard 06/15/2026 | $39.2M → $0 | $39.2M |
| GWP WEST LLC Account 1202040030001 · class F1 · agent Agent · heard 06/11/2026 | $104.4M → $67.1M | $37.3M |
| BAYBROOK LTF OWNER LLC Account 1389780010001 · class F1 · agent Owner · heard 09/01/2026 | $35.6M → $0 | $35.6M |
| LTF REAL ESTATE COMPANY INC Account 1372580010001 · class F1 · agent Owner · heard 09/01/2026 | $35.5M → $0 | $35.5M |
| POC PARTNERS 1 LLC Account 1490600010001 · class F1 · agent Agent · heard 09/15/2026 | $152.8M → $117.4M | $35.5M |
| ENTERPRISE GC LP Account 0451880000395 · class F2 · agent Owner | $53M → $18M | $35M |
| 555 SAN FELIPE LLC Account 1040730000003 · class F1 · agent Agent · heard 07/09/2026 | $53.8M → $20.4M | $33.4M |
| CRE-HCW THE HEIGHTS OWNER LLC Account 1353970020001 · class F1 · agent Agent · heard 05/27/2026 | $88.2M → $55.1M | $33M |
| ROBIN MONOMERS Account 0401680000217 · class F2 · agent Owner · heard 09/15/2026 | $103.5M → $70.5M | $32.9M |
| K M LIQUIDS TERMINALS LLC Account 0281810000083 · class F2 · agent Owner · heard 07/21/2026 | $90.6M → $57.9M | $32.7M |
| LAKESIDE PLACE PFC Account 1486470010001 · class XV · agent Agent · heard 06/22/2026 | $39.4M → $7M | $32.4M |
| BG HOLDCO LLC Account 1305070010001 · class F1 · agent Agent · heard 05/21/2026 | $459.7M → $428.4M | $31.3M |
| MC WEST 990 LLC Account 1500990010001 · class F1 · agent Agent · heard 06/12/2026 | $176.6M → $145.5M | $31.1M |
| HOUSTON PENNZOIL PLACE LP Account 0010830000001 · class F1 · agent Agent · heard 05/21/2026 | $226.7M → $196.3M | $30.4M |
| MC MEDICAL CAMPUS LP Account 1301850010002 · class F1 · agent Agent · heard 06/10/2026 | $216.5M → $186.8M | $29.7M |
| 2929 REAL ESTATE HOLDINGS Account 1257580010001 · class F1 · agent Agent · heard 08/03/2026 | $263M → $233.6M | $29.4M |
| ENCOMPASS HEALTH TEXAS REAL ESTATE LLC Account 1313420020007 · class F1 · agent Owner · heard 08/25/2026 | $29.2M → $0 | $29.2M |
| CHCA BAYSHORE LP Account 0943200000043 · class F1 · agent Owner · heard 06/24/2026 | $87.7M → $58.8M | $28.9M |
| OILTANKING HOUSTON INC Account 0410320010016 · class F2 · agent Owner · heard 07/22/2026 | $455.2M → $426.7M | $28.6M |
| HG GALLERIA I II III LP Account 1205380000008 · class F1 · agent Agent · heard 08/24/2026 | $28.6M → $0 | $28.6M |
| TEN OAKS PROPCO LLC Account 1321260010001 · class B1 · agent Agent · heard 05/12/2026 | $164.1M → $135.9M | $28.1M |
| TWO ALLEN CENTER CO LLC Account 1035350000017 · class F1 · agent Agent · heard 05/26/2026 | $168M → $140.6M | $27.4M |
| FEDEX GROUND PACKAGE SYSTEM INC Account 1389540010001 · class F1 · agent Agent | $154.7M → $127.7M | $27M |
| 919 MILAM LLC Account 0011410000001 · class F1 · agent Agent · heard 07/21/2026 | $48.3M → $21.5M | $26.8M |
| LTF REAL ESTATE COMPANY INC Account 1281720010013 · class F1 · agent Owner | $26.6M → $0 | $26.6M |
| ARHC RRHUSTX001 LLC Account 1328650010001 · class F1 · agent Owner · heard 08/25/2026 | $25.3M → $0 | $25.3M |
| HADEN AQU LLC Account 1199950010008 · class F2 · agent Owner · heard 07/07/2026 | $69M → $44.9M | $24.2M |
| SRC HOUSTON OFFICE 2 HC OWNER LLC Account 0011340000021 · class F1 · agent Agent · heard 06/04/2026 | $166.6M → $142.5M | $24.1M |
| HOUSTON PT BAC OFFICE LTD Account 0010840000015 · class F1 · agent Agent · heard 07/01/2026 | $238.3M → $214.4M | $23.9M |
Source: Harris Central Appraisal District public data, Hearing_files.zip (arb_hearings_real.txt); columns as described in HCAD's public data codebook. Property groups use the state property class code: A homes, B apartments, F1 commercial, F2 industrial, C/D/E land.