Harris Central Appraisal District f/k/a Harris County Appraisal District v. LXMI Ashford Pointe Property Owner, LLC

Summary

The First Court of Appeals of Texas affirmed the denial of Harris Central Appraisal District’s plea to the jurisdiction in a property-tax appraisal dispute. The court held that LXMI presented evidence raising a fact issue as to whether it deposited its tax payment in the mail before the delinquency date, as permitted by Texas Tax Code section 1.08(3). The court also held that HCAD waived objections concerning formal evidentiary defects by failing to obtain rulings or otherwise preserve those objections.

Holdings

1. A property owner appealing an appraisal review board decision must timely pay the amount required by Texas Tax Code section 42.08(b), but payment sent by mail is timely when the owner furnishes satisfactory proof that it was deposited in the mail on or before the statutory delinquency date under section 1.08(3).
2. HCAD waived its objections based on hearsay and lack of personal knowledge because it did not obtain a ruling on its objections to the declaration, did not object to any refusal to rule, and did not object at all to the supporting affidavit.
3. LXMI's declaration and supporting affidavit were not conclusory because they supplied underlying facts showing that CoreLogic employees delivered and mailed the tax payment on January 31, 2023; the evidence therefore raised a fact issue on timely mailing.

Questions Presented

1. Whether LXMI satisfied the jurisdictional prerequisite for judicial review of its property-tax protest by depositing its tax payment in the mail on or before the statutory delinquency date.
2. Whether HCAD preserved its objections that LXMI's declaration and affidavit lacked personal knowledge, contained hearsay, or were otherwise formally defective.
3. Whether LXMI's evidence was conclusory and therefore insufficient to raise a fact issue concerning timely mailing of the tax payment.

Disposition

affirmed