The underlying issue with valuations is the appraisal review board within the appraisal system, says Rahul Patel, managing partner of Patel Gaines, a Texas-based law firm specializing in property tax issues.

It’s pretty much a fact that property taxes go up annually in Texas. Proposals such as caps on annual increases and sales price disclosure on commercial properties ignore the root of the problem of the annual increases, learns.

Patel says abolishing appraisal districts and using sales prices to set values may lead to higher tax valuations.