Commercial Property Tax Representation

Your assessment is an opinion. We challenge it with evidence.

Property Tax Resource, LLC represents commercial and hospitality property owners before appraisal districts and Appraisal Review Boards — and supports the appeal into litigation when the board gets it wrong. We build the valuation record that supports a fair assessment, property by property and year after year.

Request a Property Review See What We Do

Protest deadlines are unforgiving. Reach out well before your filing date so there's time to build the case properly.

Evidence First

Every protest rests on documented income, expense, and market data — not argument alone.

Owner's Side Only

We work for property owners. No divided loyalties with taxing jurisdictions.

Every Year Counts

Assessments compound. We manage the full annual cycle, not one-off filings.

What We Do

Three ways we work for property owners

Assessed values are produced by mass appraisal models that rarely account for what makes an individual property unique. Our work is to document that difference and present it in the form the appraisal district and the review board can act on.

Appeals, ARB Hearings & Litigation Support

Full representation through the protest cycle — from the initial filing and informal conference through a formal Appraisal Review Board hearing. And when the board order still misses the mark, the fight doesn't end there: we support the judicial appeal, working alongside your counsel with the valuation evidence, expert coordination, and settlement analysis a district-court case requires.

Protest filing and deadline management
Informal negotiation with district appraisers
Formal ARB hearing presentation
Equity and market-value grounds
Post-ARB litigation and settlement support

Portfolio & Multi-County Management

One point of contact for property spread across jurisdictions. We track every notice, calendar, and appeal so nothing lapses because a deadline in one county moved while you were watching another.

Consolidated notice and deadline tracking
Coordinated filings across counties
Year-over-year value and tax reporting
Budget and accrual forecasting support
Single point of accountability

Special-Purpose Valuation

Properties that don't fit the standard model — hotels and resorts, single-tenant net lease, postal and government-occupied, industrial, and other limited-market assets — valued from the operating statements and leases that actually govern them.

Hotel, resort, and golf: income approach with business-value and FF&E separation
Lease-grounded income analysis
Owner-borne expense and OER derivation
Net lease and build-to-suit properties
Postal and government-occupied assets
Supporting exhibits and written reports

How It Works

A clear path from notice to resolution

You'll know where your case stands at every stage. Nothing is filed, conceded, or settled without your understanding of what it means.

Review

We look at your notice of appraised value, prior-year history, and property documents to judge whether the assessment is defensible.

Build the Case

Income and expense data, lease terms, condition, and comparable assessments are assembled into a documented valuation position.

Negotiate

We file the protest and work the informal channel first — most matters resolve here, faster and with less friction than a hearing.

Present at the ARB

Unresolved cases go to the review board with a full evidence package. You receive the order and a clear read on whether it's right.

Pursue if Needed

If the board order is still wrong, we continue the appeal through litigation support — evidence, experts, and settlement analysis alongside your counsel.

Track Record

A national property tax advisory practice, by the numbers

The figures below reflect appeals Larry Hughes has personally directed for property owners from 2019 through the current 2026 cycle — hotels, postal and government-leased facilities, net lease, office, retail, and industrial property — in Texas and across the country. They describe the work done, not what any individual property should expect.

1,200+ Appeals Directed

Informal conferences, review-board hearings, and judicial appeals across the 2019–2026 tax years, nearly 300 of them carried into litigation after the board stage.

$880M+ Appraised Value Reduced

Aggregate reduction from noticed value to final value on resolved appeals — more than half of it won in litigation, after a board had already ruled.

$130M+ Documented Tax Savings

Career total across hospitality, energy and utility, industrial, office, retail, net lease, and business personal property.

80+ Texas Counties

Appraisal districts worked in the last three cycles alone, from Harris, Dallas, Travis, and Bexar to rural single-appraiser offices — within a practice that has handled property in every state.

Aggregate historical figures as of August 2026; the 2026 cycle is still in progress and open matters are excluded from value and savings totals. Results vary widely by property, jurisdiction, and year. Past results do not predict the outcome of any future appeal, and no particular result is promised or implied.

Hotels & hospitality

More than 90 hotels appealed nationally since 2019 — select-service, extended-stay, full-service, and resort. Hotel value is operating value: we separate the real estate from the business — management, franchise, FF&E, working capital — so the district taxes the building, not the brand, and we understand RevPAR, seasonality, and renovation disruption well enough to prove it.

Postal, GSA & net lease

Several hundred single-tenant postal and government-leased facilities protested in Texas over the last three cycles — property where the lease and its maintenance rider, not the mass-appraisal model, determine what an owner actually nets.

Multi-county & multi-state portfolios

Owners with dozens of parcels spread across rural and metropolitan districts, and national portfolios coordinated through local advisors, managed on one calendar with one set of evidence standards and one point of accountability.

About the Firm

Independent, owner-side property tax representation

Property Tax Resource, LLC is an independent property tax consultancy working exclusively for commercial property owners. The firm was built on a simple observation: appraisal districts value thousands of properties on a schedule, using models that treat similar buildings as interchangeable. Individual properties are not interchangeable, and the difference is worth documenting.

A property tax assessment is not a bill. It is an opinion of value — and opinions can be answered with evidence.

Larry F. Hughes, CMI — Principal

Larry Hughes has spent his career on the valuation side of property tax, first as a commercial real estate appraiser and then as City Tax Assessor for New Haven, Connecticut — experience that means he understands how an appraisal office builds a value before he sits down to challenge one. He founded Property Tax Resource in 2017 after leading in-house property tax functions for Omni Hotels & Resorts, where he built the tax program for more than 60 hotel, resort, and golf properties across North America, and for Energy Future Holdings / Vistra Energy, where he directed valuation and appeal strategy for a $13 billion utility, generation, and mining asset portfolio.

Hospitality has been his deepest concentration. Since 2019 he has directed property tax strategy for a national hotel portfolio — valuation, budgeting, and appeal strategy, handling the Texas protests personally and deciding which board orders to take into litigation, then seeing those cases through to settlement or judgment. Across his career he has handled property tax matters in every state.

Over that career he has documented more than $130 million in property tax savings for the owners he has represented — more than $40 million of it on hotels, resorts, and golf properties — across hospitality, energy, industrial, office, retail, net lease, and business personal property. He holds the CMI designation from the Institute for Professionals in Taxation and is a licensed Texas Senior Property Tax Consultant.

Texas Senior Property Tax Consultant
TDLR License No. 3328
CMI — Certified Member
Institute for Professionals in Taxation
Former City Tax Assessor
New Haven, Connecticut
B.A., Urban Development
University of Connecticut

Engagements are handled directly — the person who reviews your property is the person who negotiates it, stands up at the hearing, and sits with your counsel if the case goes to court.

Get Started

Let's look at your assessment

Send over your notice of appraised value or just the property address. We'll tell you honestly whether there's a case worth pursuing — and if there isn't, we'll say so.

Call or Text (972) 896-4238 Email larryh@ptrtax.com