Harris County appraisal District for at least eight years has been presenting evidence regarding unequal appraisal for commercial properties that we strongly believe is generated with the intention of reaching a predetermined value. We believe this is a violation of both appraisal standards and the Texas statutes.

Unfortunately, the appraisal review board at Harris County appraisal District access the validity of the unequal appraisal analysis for commercial properties that is presented by Harris County appraisal District without question. This is frustrating and perplexing since the results of the Harris County appraisal District unequal appraisal analysis virtually always supports the notice values set by the Harris County appraisal District.

O’Connor Associates has developed Excel worksheet algorithms which the calculations performed by the Harris County appraisal District in their unequal appraisal analysis. We have presented evidence regarding the predetermined nature of the results to the management of Harris County appraisal District and the Board of Directors of the Harris County appraisal District.

We also engaged appraisal Whitmire is a nationally recognized expert regarding appraisal to examine the Harris County appraisal District unequal appraisal analysis for commercial properties and to opine regarding whether or not it generates a predetermined value. Whitmire agrees that the analysis generates a predetermined value. His conclusions to the Harris County appraisal District Board of Directors in 2013. However, they are not inclined to take any action and to our knowledge have not taken any action.

Therefore, of the commercial properties are denied a very impartial hearing since the Harris County appraisal review board access at face value the evidence presented by Harris County appraisal District which is generates a predetermined value.

It is both very disappointing and perplexing that the Harris County appraisal District and the Harris County appraisal District Board of Directors are not willing to change a literally appropriate analysis which is leading to an appropriate decisions by the Harris County appraisal review board. It is also most disappointing that the Harris County appraisal review board accepts this farcical analysis as legitimate.

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