Homeowners, appraisers split on law 'Shared properties' measure stirs furor on multiple assessments 12:40 AM CDT on Tuesday, July 6, 2004 By DAVE MICHAELS / The Dallas Morning News When Peter Rosenfeld wanted to lower his home's appraisal, he did what any Collin County homeowner would do: He protested to the Collin Central Appraisal District. Not only did Collin's appraisers reduce his value, they told him Dallas County's appraisers, who also appraise Mr. Rosenfeld's house because it is in Far North Dallas, would adopt the figure. Expecting a straightforward session with Dallas appraisers, Mr. Rosenfeld instead found himself caught in the web of a complicated dispute between appraisal districts and Texas lawmakers. Foy Mitchell, Dallas' chief appraiser, believes a new state law requiring appraisal districts to equalize the appraisals of so-called "shared properties" violates the Texas Constitution. A Dallas appraisal review board reduced Mr. Rosenfeld's appraisal, but the figure is about $9,887 more than the value Collin County's appraisers placed on the house. As a result, his city of Dallas property tax bill is about $70 higher than it would be if the values were equal. "A lot of people would just shrug at that and walk off," said Mr. Rosenfeld, who owns an advertising company. "But the point is, they need to abide by the law the Legislature set." Mr. Mitchell said he has mostly followed the new law, even though he strongly disagrees with it. The Dallas appraisal district appraises 50,000 to 60,000 properties that lie in other counties. Dallas worked with the neighboring appraisal districts to make sure the values were equal, Mr. Mitchell said. But occasionally a neighboring appraisal review board reduces a home value below what Dallas believes is market value. In that case, Mr. Mitchell said, he would not comply with the law because it would mean granting a break to a homeowner. "That is inequitable to all the other citizens of Dallas County," Mr. Mitchell said. Several other chief appraisers in Texas feel the same way, although they are not as outspoken as Mr. Mitchell. 'Impossible laws' "To tell you the truth, the Legislature has passed some impossible laws to work with," said Joe Rogers, chief appraiser in Denton County. Texas lawmakers should not have allowed property to be appraised by multiple appraisal districts, Mr. Rogers said. The system confuses and inconveniences homeowners, who must deal with multiple agencies, and occasionally puts appraisers at odds, he said. "I should do everything in Denton County, and Foy should do everything in Dallas County," Mr. Rogers said. "Everything should stop at the county line." The law has provoked so much confusion in the state that the Texas attorney general has been asked to interpret it. Harris County requested the opinion last month. State Rep. Burt Solomons, R-Carrollton, who wrote the law that passed in 2003, said it was designed to simplify the process for homeowners who had to deal with multiple appraisal districts. A similar law was passed in 1995 and repealed two years later because it caused so many problems. Jumping through hoops "I was pretty determined to pass the bill because a lot of my constituents are being railroaded by having to jump through these hoops," Mr. Solomons said. Mr. Solomons' property is appraised by Denton and Dallas appraisers. A couple of years ago, Mr. Solomons appealed to Dallas appraisers to adjust what he said was an incorrect listing of the size of his house. He said he felt like the agency had ganged up on him. "I used to be the city judge years ago, and I can tell when it's a team approach against the defendant," Mr. Solomons said. "That is really typical of the Dallas appraisal district's attitude. Why do you think so many people are upset at them?" Mr. Rogers, the Denton County chief appraiser, said Mr. Mitchell has taken a reasonable position. "It is not against the taxpayer," he said. "We understand the taxpayer does not want to deal with two different values, and I don't think he should have to." Official expects suit Two weeks ago, Mr. Mitchell said he fully expected to be sued over his stance and wanted the courts to sort it out. Last week, he said he hoped to ask the attorney general to address the law's constitutionality. "If the AG says it's constitutional, we'll go with it," Mr. Mitchell said. "But we want someone who is knowledgeable of the law to answer." That does not comfort Mr. Rosenfeld, the homeowner from Far North Dallas. He noted that the new law was advertised in a pamphlet circulated by the Texas comptroller called "Taxpayers' Rights, Remedies and Responsibilities." The Dallas Central Appraisal District distributes the pamphlet to homeowners. Mr. Rosenfeld has asked state representatives to make Mr. Mitchell enforce the law. The homeowner suspects other residents are in the same boat but will not fight the appraisal district. "I am doing this based on the principle," Mr. Rosenfeld said. "It will determine the taxes on our property for years to come." E-mail dmichaels@dallasnews.com http://www.dallasnews.com/sharedcontent/dws/dn/latestnews/stories/070604dnmetappraisals.69ee9.html So the Legislature passes a law. The county appraiser thinks the law is unconstitutional, son instead of challenging the law in court, he takes it upon himself to declare it unconstitutional and selectively refuses to enforce it. I didn't realize county appraisers were endowed with powers to determine what is or isn't constitutional. Does this apply to every state law? Because I'm going to become a county appraiser if it means I can declare all the laws I don't like unconstitutional.
