HCBE Faculty Articles

Title

Obstacles to Accuracy in Commercial Real Property Tax Appraisal: A Survey of Appraisers

Document Type

Article

Date

7-2013

Publication Title

Journal of Property Tax Assessment & Administration

ISSN or ISBN

1357-1419

Volume

10

Issue

3

First Page

15

Last Page

38

Description

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.

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