VIDEO BELOW Time: 6:40
In this video, Pat O’Connor discussed what he calls a mathematical process used by the Harris County Appraisal District to justify erroneous calculations of “comparable” properties used to assert that the central appraisal district has met its constitutional burden of equal and uniform taxation for all property owners.
The Constitution of Texas and even the Property Tax Code of Texas are pesky road blocks to HCAD from the viewpoint of both O’Connor and John Osenbaugh. While O’Connor has been the leading critic of HCAD on this issue, Osenbaugh concurs wholeheartedly.
Both O’Connor and Osenbaugh agree that members of the Appraisal Review Board panels that actually hear property owners’ protest almost uniformly react to the uniform and equal facts and documentation evidence presented by property owners at ARB hearings with proactively programmed and preferred ignorance.
Calling the process “voodoo math” or “circular math”, O’Connor explains that HCAD can miraculously adjust wildly disparate properties such as funeral homes, River Oaks mansions, restaurants, and other distorted selections to make them all appear to be uniformly valued. Sadly, both O’Connor and Osenbaugh chastise ARB panels during actual hearings of turning a deaf ear to the mandates of the Property Tax Code. Here’s the first of two videos addressing the issue.