SEVEN HIGHLY EFFECTIVE IMPROVEMENTS FOR APPRAISAL
DISTRICTS.
Equal and uniform property taxation is a must for both the
Taxpayers who give the money and the Folks (the CADS*) who take the
money!
*County Appraisal Districts
Do you know how the county appraisal district folks are graded
and checked on how good a job they are doing in fairly appraising
your property?
Their report card is called The Property Value Study of Texas.
Let’s say you have a boy or girl in the University of Texas System
and you are told that your boy or girl is doing a great job in The
University System! You then ask The University of Texas to show you
the test results that their statement is based on. Set out below is
the story you get and let us see if you get it?
WE THE PEOPLE...
"No greater asset accrues to the appraiser
than uniformity in appraisal. Nothing so discourages complaint. On
the other hand, from the standpoint of the public, nothing so
stimulates resentment, revolution, and rebellion as a feeling of
discrimination or favoritism in taxation. The greatest asset of
merchant, manufacturer or real estate owner is his sense of security
in the enjoyment of equality of appraisement with his
neighbor."
JOHN A. ZANGERLE, CUYAHOGA COUNTY, OHIO, ASSESSOR
1930’s
Giving the Texas Assessment of Academic Skills (TAAS) test
answers to your child before the exam that supposedly evaluates your
child’s intelligence level and the school’s performance of its
responsibilities and trustworthiness is the
same as taxation appraisal by sales chasing!
For example: let us say that a property sells in September 2001,
and HCAD has its appraisal date as of January 1, 2002. On Page 75 of
the USPAP standards (which is an appraisal book), it states when the appraiser knows
the sales price before the date of the setting of the value, then
that appraisal is misleading! An
appraisal is an opinion of value. A sales price can be over, it can
be under, and it can be dead on. But, the sales price is not an absolute test of
the value! The test of the value is based on the individual
characteristics of each property. Then, HCAD translates the characteristics into
value. But often county appraisal districts (cads) use the sales price for
the opinion appraisals. That is not the way it works. That is not
equitable or fair to you, the property taxpayer.
Furthermore, the cads, i.e. county appraisal districts then
select, pick and choose a small number of their (students) chased
sales to be used on their "TAAS Test" ratio study that
supposedly grades how equal and uniform the appraisal district
balances yours and your neighbor’s check book!
THE KEY QUESTIONS TO ANSWER.
 Assume
your child’s school, The University of Texas, has 1,000 students
(chased sales) that are tested to evaluate the performance of the
University of Texas System which has "in
the whole shooting match" as of Spring
1999, 146,465+ total students BUT only101 of the 1,000 tested
students (chased sales)
are picked by UT (the county appraisal districts) (the CADS) to be
ranked from high to low score.
Finally, the test (ratio study) results of student ( chased
sale) number 51 from top or bottom grades and
positively confirms how equal and uniform yours along with your
neighbor’s check book are balanced by the district’s
Perfect
Appraisal!
WE, AT TAXPAYERS FOR EQUAL
APPRAISAL, THINK NOT!
WHAT DO YOU THINK?

note: It is believed these eyeglasses
were the style of glasses worn by President Abraham Lincoln.
Now let’s think together on some better ways to
evaluate the work of county appraisal districts.
Step 1: Retrospective appraisal where the appraiser uses a known
sale price or a known list price to match the opinion value SHALL
not be used on any equity ratio study.
Step 2: True arms-length appraisals SHALL be time adjusted up or
down by a time factor set by the Comptroller for local areas.
Step 3: If the characteristics of a property change between the
CAD opinion appraisal date and the sale date then that property
SHALL be deleted from the EQUITY PROPERTY VALUE STUDY.
Step 4: Expert independent appraisals SHALL be conducted whenever
possible to provide outside objectivity.
Step 5: Each and every sale that the county appraisal district
folks are aware of SHALL be provided to the State Property Tax
Division for their independent as near as possible RANDOM sample
selection.
Step 6: Any school district that would lose State Aid due to
county appraisal district’s ERRORS shall have a one-year
exemption.
Step 7: Appraisal districts that precipitate STEP 6 SHALL publish
and announce state wide their appreciation for the award Texas
Taxpayers have given their schools during the exemption period!
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