Patrick Oconnor

The income approach is often given primary emphasis when appraising a commercial real estate used to generate income. Estimates of value via the income approach are highly sensitive to changes in...

Harris County Appraisal District operates a multi-tiered valuation system that violates the Texas Constitution. The cornerstone of Texas’ Constitution regarding taxation is "Taxation shall be equal...

In Texas, January 31 is the standard deadline for when payment of property taxinvoices, usually sent in October or November, is due. However, the Texas Comptroller of Public Accounts office, who...

Tax reduction and tax deferral are the primary benefits of obtaining a cost segregation study. Tax reduction occurs since more income is taxed at the capital gains rate instead of the ordinary income...

(Why over 200,000 Harris County home owners are over-taxed by more than 10% and 30,000 are over-taxed by 50%) Appraisal districts use a process called mass appraisal to value hundreds of thousands of...

Appraisal districts use a process called mass appraisal to value hundreds of thousands of houses. In Harris County, they value about 1.2 million houses each year, using a very limited staff. Most of...

Appraisal districts use a process called mass appraisal to value hundreds of thousands of houses. In Harris County, they value about 1.2 million houses each year, using a very limited staff. Most of...