| propery appraisal What is the name of your state? TX
I live in a subdivision of 96 lots in the county. Last year I had to protest my property appraisal (ad valorem taxes) and we settled without a hearing on the valuation that was appropriate. This year, although lots in the area are selling for less than last year, my property has been appraised at double the prior valuation. Again I will fight it. Many people I know do this every year.
With the Property Tax Code passed by TX, the taxing entities appoint the members of the Appraisal Board. They appoint the members of the review board and appraise the property. The Appraisal Board members are voted on in direct proportion to the amount of tax received by the various entities, in our case the school board receives about 70%, so has the largest vote. Since all the people involved in appraising the property have no incentive to lower property values (the school district will get less money if they do) and there is no way to vote the appraisal board members or any of its appointees out of their office, is there anyway to attack this portion of the Tax Code?
There have been a number of cases attacking the general unconstitutionality of the Tax Code but none that have looked at this (that I found) - maybe a conflict of interest.
It seems to me that it's a little like having a hen house with a fox stealing the chickens. Outside guarding the hen house is another fox, saying "get all you can and we'll have a fine dinner". |