-
Rogue Rules Threaten Texas Appraisals, Tax Rolls
<div>As thousands of Texans make ready for messy property tax appeals, they may be surprised to learn that no state agency has adopted the “2020-2021 Uniform Standards of Professional Appraisal Practice.” The standards have been used by the state’s central appraisal districts (its county assessors) in the biennial mass appraisal of literally every piece of private real estate in Texas. State administrative law doesn’t allow an agency or board to enforce a private set of standards without a notice-and-comment rulemaking, and each specific version must be identified by a specific publication or revision date. See the column below in the Lubbock Avalanche-Journal.
</div>Without a required state rulemaking, the 2020-2021 USPAP has no more relevance to Texas state law than the bylaws of the Kiwanis Club of Houston. It’s unenforceable in the state and would likely not survive a challenge in the state courts.