Why is Land Linked to Jim Pitts Lower in Appraised Value Than Others' Land?

State Rep. Jim Pitts, R-Waxahachie, is looking into an issue I e-mailed him about last week regarding some land that his sister-in-law, Ellen Zinn, owns throughout Ellis County. Zinn's land, or much of it, is listed under a Pitts entity. My source for the packed packet envelope full of documents, maps and other information reports that the Ellis Central Appraisal District said due to Zinn owning 3,000 or more acres in Ellis County, her appraised values were lower...read the bottom of this report for Chief Appraiser Kathy Rodrigue's response to that....


Ellen E. Zinn & Pitts 2007 Properties LTD
710 Sycamore
Waxahachie, TX 75165
Just an example of the loads of documents that were received in my Palmer mail box last week:
White Rock Road (Italy, Texas area)
Zinn: $825 (valuation) ---- two separate properties are both valued at this.

Her surrounding neighbors on the same road are: $1,260 (Slaroc); $1,560 (Dillworth); $4,200 (Bennett); $3,360 (Swaim); $1,755 (Adams); $2,720 (Howell); $1,792 (Woodall); $2,032 (Owens)







Here is the response from Ellis Central Appraisal District Kathy Rodrigue as to why these discrepancies exist on Pitts-linked land.
This response is in reply for your request for comment. One of the characteristic of a property is its size and when valuing properties similar sized properties should be valued similarly taking into consideration any other differences in characteristics. State law requires, in the Texas Property Tax Code cpa.state.tx.us/taxinfo/proptax/96-297-09.pdf that:

§ 23.01. Appraisals Generally

Text of section effective Jan. 1, 2010. See, also, text of § 23.01 effective until Jan. 1, 2010.

(a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1.

(b) The market value of property shall be determined by the application of generally accepted appraisal methods and techniques. If the appraisal district determines the appraised value of a property using mass appraisal standards, the mass appraisal standards must comply with the Uniform Standards of Professional Appraisal Practice. The same or similar appraisal methods and techniques shall be used in appraising the same or similar kinds of property. However, each property shall be appraised based upon the individual characteristics that affect the property’s market value, and all available evidence that is specific to the value of the property shall be taken into account in determining the property’s market value.

Therefore, similar sized properties with similar characteristics in similar market areas should be valued similarly. Comparing a 150 acre tract to a 3,000 acre tract would be inappropriate because the size characteristic is dissimilar.  Comparing a 150 acre tract to other like sized acreages would be appropriate and is in compliance with the Uniform Standard of Professional Appraisal Practices (USPAP). There is no favorable treatment for ownership, it is a matter of recognizing property characteristics and how they affect the property’s market value. Our policy and administrative decisions are to comply with state law and USPAP.

Kathy Rodrigue, RPA, RTA

Chief Appraiser, Ellis Appraisal District