Short answer:  No.  The appraisal district and the Appraisal Review Board consider each year de novo.  (That’s a legal term for “from scratch”.)  What happened last year is irrelevant to the appraisal district and to the ARB.  Or, in the words of the NBA, “That was then.  This is now.”  In fact, we protest our clients’ values automatically each year.  And if there’s no reduction, there’s no fee.  See Why You Should Protest to the Appraisal Review Board Each Year – Regardless