In a legal dispute that underscores the complexities of property tax appraisals, Sorrento Property Holdings, LP has filed a complaint against the Harris Central Appraisal District. The lawsuit was filed on December 13, 2024, in the District Court of Harris County, challenging the appraisal value set by the defendant for one of its properties.
The plaintiff, Sorrento Property Holdings, LP, contends that the Harris Central Appraisal District has overvalued their commercial property located at 3400 Shady Hill Dr., Baytown, Texas. According to the petition, Sorrento Property Holdings received notification from the district on May 1, 2024, that their property's appraised value was set at $11,319,462 for that year. Believing this valuation to be excessive and unequal compared to similar properties within the district, Sorrento Property Holdings promptly filed a protest with the Appraisal Review Board of Harris County. Despite their efforts, the board's order adjusted but still maintained an appraised value they found unsatisfactory at $10,851,290.
Sorrento Property Holdings argues that this appraisal exceeds both what is reasonable and comparable market values. They assert that "the levying of a tax on the property based on this incorrect valuation is excessive and unequal," potentially causing financial harm. As per their filing under sections 42.24 and 42.26 of the Texas Property Tax Code, they seek judicial intervention to rectify what they perceive as an inequitable assessment. Specifically, they request a trial de novo—a fresh review—of the board's decision by the court. The relief sought includes adjusting their property's appraised value to reflect more accurate market conditions and ensuring equal treatment under Texas law.
Representing Sorrento Property Holdings are attorneys Rick L. Duncan and his colleague from Blackwell & Duncan PLLC based in Plano, Texas. The case is being overseen by Judge Marilyn Burgess in Harris County's 151st Judicial District Court under Case ID 2024-86714.