Obstacles to Accuracy in Commercial Real Property Tax Appraisal: A Survey of Appraisers
Journal of Property Tax Assessment & Administration
ISSN or ISBN
The article discusses the obstacles to the accuracy in the tax appraisal for commercial real properties. It references a survey conducted in late 2012 involving 134 commercial real property appraisers in five county appraisal districts (CADs) of Texas, including Harris, Bexar, and Dallas. It describes the issues identified by the study with the Texas' appraisal system which are not compatible with the fair market value assessment.
Forgey, Fred and Johnson, James Howard, "Obstacles to Accuracy in Commercial Real Property Tax Appraisal: A Survey of Appraisers" (2013). HCBE Faculty Articles. 635.