Protesting taxes has become an annual event for many Texas property owners.

For numerous reasons including rapid population growth and annual appraisal caps (which had an effect of spreading out tax hikes over multiple years), the need for qualified Appraisal Review Board (ARB) members to review property tax protests is greater than ever. One bill, SB 974, introduced in late January by Democratic Sen. Sarah Eckhardt, intends to allow school teachers to lend their expertise and make a little extra summer money by serving on ARBs. While flying under the radar for most of the session, critics have begun to bird-dog the legislation as “truly bad policy.”

An identical bill was approved last session and cleared both chambers but was vetoed by Republican Gov. Greg Abbott. Abbott had preferred the matter be taken up in a special session after tax reform legislation but it ultimately was not.

The law currently restricts various public officials and government employees from serving on ARBs — which are extensions of county appraisal districts designed to hear disputes from taxpayers — as that would represent potential conflicts of interest. That includes public school teachers.

The bipartisan bill, which cleared the Senate in March, had only supporters on a list committee witnesses, which include representatives of education unions such as the Texas State Teachers Association and the Texas Association of School Boards. Also testifying in favor was Alvin Lankford, Williamson County Chief Appraiser, speaking for the Texas Association of Appraisal Districts.

Supporters argue that teachers, who often know their communities well, can provide valuable insights into local property values and the impact of taxation on families. Teachers are also relatively underpaid, and the extra money from serving (the amount varies from county-to-county) could help, especially during the summer months when ARBs typically meet. Smaller counties, supporters have noted, often find themselves with fewer qualified individuals to serve on ARBs, Lankford and others noted.

Not so fast, critics are beginning to say. They have pointed out the potential conflicts of interest, but also the pressure teachers may find themselves under should they side with too many cost-conscious property owners.

“Teachers work for one of the highest levying taxing units in Texas,” said Cheryl Johnson, Galveston County Tax Assessor-Collector and a Republican. “Placing them in the position of Appraisal Review Board member defies the purpose of this board which is to provide a nonbiased opinion of value when considering valuation disputes between appraisal district staff and property owners … Truly bad public policy.”

The bill was heard in the House Subcommittee on Property Tax Appraisals on Thursday night but was left pending.

From the hip

Gov. Abbott is poised to sign legislation this Saturday that aims to greatly expand school choice in Texas, but also to provide $7.7 billion directed mostly to classrooms — a sum that left-leaning teacher associations are saying is not nearly enough to compensate districts and other public ed entities for a long run of alleged underfunding. The base amount of per-pupil funding schools get from the state has not increased since 2019. Fighting over school choice has not helped that scenario, nor did the state’s response to COVID-19.

School districts, therefore, are currently of the belief that every penny must be clinched, and are already making cuts to drive home that point (whether out of sincerity or for show — or both — is hard to tell). If SB 974 passes, they have a backdoor way to get on county ARBs and start squeezing away at those pennies. This writer has also heard the cliché “the fox guarding the henhouse” thrown around more than a few times.

Meanwhile, stalwart conservatives continue to point to high taxes, excessive bureaucratic overhead, and reduced student outcomes as rationale for cutting back on public ed funding and passing school choice legislation. Abbott has insisted schools will be adequately funded going into the next two-year cycle now that school choice is sailing through.

If passed, the teachers-on-ARBs bill would become law in September — not in time for this summer break, however.