RETAIL BUILDINGS RETAIL BUILDINGS APARTMENTS APARTMENTS OFFICE BUILDINGS OFFICE BUILDINGS Apartments, Office Buildings, Retail Buildings & Warehouses in Harris County Apartments, Office Buildings, Retail Buildings & Warehouses in Harris County LITIGATION OF 2012 COMMERCIAL PROPERTIES LITIGATION OF 2012 COMMERCIAL PROPERTIES LITIGATION DENSITY LITIGATION AT HCAD Every year the Harris County Appraisal District (HCAD) is involved in litigating a large number of lawsuits. Part of the reason for the large number is the sheer size of Harris County, Texas, which, in terms of number of parcels of property, is the second largest county in the United States. The appraisal district of Harris County values over 1.7 million parcels annually, and many of these valuations are protested. If property owners disagree with HCAD’s determined appraised value, they can schedule an informal meeting with an appraiser. If there is no agreement at this level, the next step is a formal hearing with the Harris County Appraisal Review Board (ARB). If a property owner still disagrees with the ARB’s decision, it is his or her right under the Texas Property Tax Code to appeal the decision to the state district court in Harris County. If the district court agrees to hear the case, the decision is litigated between the appraisal district and the property owner. HCAD’s Litigation Department asked the GIS team at the district to provide analytical maps in an effort to prepare for upcoming cases. The GIS group was asked to study four specific types of commercial property: apartment complexes, office buildings, retail buildings, and warehouses for the tax year 2012. The main map shows the density of commercial properties that went to litigation in 2012. Southwest Harris County had the densest region for commercial litigation. This map also shows a percentage break down of commercial properties that went to litigation by school district. Only three school districts had over 10% of commercial properties going to litigation; Spring ISD, Spring Branch ISD & Clear Creek ISD. HCAD appraisers value each property according to its assigned class. The Commercial Property Class Study chart reflects the percentage of property in litigation by class category. Categorized from “A” to “E”, the grade “A” is the most expensive in terms of price per square foot and “E” is the least in price per square foot. WAREHOUSES WAREHOUSES * Commercial Property Values as of August 19, 2013 Legend School Boundary Highway Water Harris County Low High Geospatial or map data maintained by the Harris County Appraisal District is for informational purposes and may not have been prepared for or be suitable for legal, engineering, or surveying purposes. It does not represent an on-the-ground survey and only represents the approximate location of property boundaries. Apartment Office Building Retail Building Warehouse Map Key Warehouse in Litigation Warehouse Map Key Retail Building in Litigation Retail Building Map Key Office Building Office Building in Litigation Map Key Apartment in Litigation Apartment Total Office Buildings Litigation Settled Unsettled 7.44% 92.56% 4.22% 3.23% Total Warehouses Litigation Settled Unsettled 3.62% 96.38% 2.06% 1.56% BRI WINSOME LANE N PARK AT FAIRDALE W PARK AT FAIRDALE BRIARHURST PARK (PVT FALLS AT FAIRDALE E PARK AT FAIRDALE RICHMOND AVE BRIARHURST DRIVE FAIRDALE LANE GREENRIDGE DRIVE D D E E T T A A I I L L M M A A P P Total Retail Buildings Litigation Settled Unsettled 7.51% 92.49% 4.09% 3.43% Harris County Appraisal District Information & Assistance Division - GIS Department Ú Scale: N.T. S. KATY ISD 9.53% SPRING BRANCH ISD 10.07% ALIEF ISD 9.53% CYPRESS-FAIRBANKS ISD 8.71% KLIEN ISD 6.4% WALLER ISD 0% NEW CANEY ISD 0% HUFFMAN ISD 1.09% DAYTON ISD 0% HUMBLE ISD 7.96% SHELDON ISD 2.27% CROSBY ISD 1.61% GALENA PARK ISD 4.4% CHANNELVIEW ISD 1.26% DEER PARK ISD 2.12% GOOSE CREEK 3.13% LA PORTE ISD 4.63% PASADENA ISD 6.18% CLEAR CREEK ISD 10.47% PEARLAND ISD 0% HOUSTON ISD 6% SPRING ISD 10.06% ALDINE ISD 7.29% TOMBALL ISD 3.54% Total Apartments Litigation Settled Unsettled 10.50% 89.50% 6.80% 3.69% 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 0 936 881 667 706 832 1265 747 891 776 1038 637 782 948 1045 586 770 584 936 536 598 2008 2009 2010 2011 2012 Commercial Properties in Litigation Tax Years 2008 - 2012 Commerical Properties Class Study Class Percentage A 20.27% B 37.24% C 37.09% D 3.45% E 1.95% TOTAL 100.00% Class Percentage A 26.12% B 17.05% C 10.45% D 2.02% E 44.36% TOTAL 100.00% Class Percentage A 14.88% B 33.52% C 12.62% D 0.19% E 38.79% TOTAL 100.00% Class Percentage A 17.81% B 13.88% C 5.75% D 7.29% E 55.26% TOTAL 100.00% Retail Stores Apartments Warehouses Offices 2012 Commercial Properties in Litigation Warehouses Apartments Offices Retail Stores 23% 18% 36% 23%