Texas Court of Appeals Partially Reverses Property Tax Ruling on Aircraft Exemptions

The Texas Court of Appeals partially affirmed and partially reversed the trial court’s denial of a plea to jurisdiction in a property tax dispute. The taxpayers, an LLC and its soles owner, sought exemptions for four aircraft they claimed were for personal use, not business purposes. The taxpayers were denied the exemptions and assessed property tax for the four aircraft by Cameron County. The taxpayers filed suit, and the trial court denied the County’s plea to jurisdiction. On appeal, the County claimed the trial court erred in denying their plea because: 1) the taxpayers’ failed to exhaust their administrative remedies ...