Michael Amezquita - Transparency, Technology and the Future of Appraisal

An Honest Conversation About Fairness, Disclosure, and the Future of Assessment

The property tax system in Texas wasn't designed to carry the load it bears today. This fundamental truth emerged during a recent conversation with Michael Amezquita, Chief Appraiser at Bexar Appraisal District, who offered an unvarnished perspective on the challenges facing our profession in the Lone Star State.

"We're permanently affixed on this two-legged barstool while drinking excessively," Amezquita observed, painting a vivid picture of Texas's reliance on property and sales taxes in the absence of income tax. It's an apt metaphor for a system increasingly out of balance.

The Disclosure Divide

At the heart of Texas's assessment challenges lies a simple yet profound issue: non-disclosure. As one of only 11 states without mandatory sales price disclosure, Texas appraisers work with one hand tied behind their backs. The implications ripple through every aspect of our work.

"Properties at either end of the spectrum, the very low end or the very high end, will have a propensity to be under or over appraised," Amezquita explained. Meanwhile, properties in the middle, those under half a million dollars where transactions are easily identifiable, bear a disproportionate share of the tax burden because their values can be accurately determined.

This isn't just a technical problem; it's a fairness issue. Without disclosure, the wealthiest property owners often end up undervalued while working families shoulder more than their share. The irony is palpable: in a state that prides itself on transparency, the most fundamental piece of property information remains hidden.

The Equity Trap

Texas's equity and uniformity appeal process presents another challenge to fair assessment. The law allows property owners to appeal based on comparing their property to others, potentially bringing even the best properties down to median values.

"You take the very best property and move it to the median level of value," Amezquita noted. "That in and of itself... is extremely unfair to homeowners."

This creates a race to the bottom that undermines the principle of market value assessment. When commercial properties can use this provision to reduce their assessments significantly, the burden inevitably shifts elsewhere, typically to residential properties that have fewer avenues for appeal.

Technology's Promise, Data's Limitation

The conversation turned to technology, where Amezquita's office has made significant strides, from managing 47 virtual servers in a cloud environment to weathering a ransomware attack with minimal disruption. But technology alone isn't the answer.

"I think artificial intelligence could be a huge thing for this industry if we had the sales information," he emphasized. "The technology is there, the information is missing."

This crystallizes a frustration many of us share: we have increasingly sophisticated tools at our disposal, but without comprehensive sales data, we're like master carpenters working with incomplete blueprints. The most advanced modeling techniques mean little when the fundamental inputs are unavailable.

The Human Element

Despite these systemic challenges, Amezquita's approach to leadership offers valuable lessons. Over 20 years, he transformed an office culture, reducing staff from 172 to 144 through technology improvements while simultaneously improving public service. His philosophy is refreshingly direct: "Listen more and talk less."

Perhaps most telling was his investment in succession planning, sending 17 people through the Chief Appraisers Institute and building a diverse leadership team that "looks like San Antonio." This long-term thinking stands in stark contrast to the short-term political cycles that often drive property tax policy.

Looking Forward

The challenges facing Texas assessors aren't unique, but they're magnified by the state's particular circumstances: explosive population growth ("a thousand people moving here every single day"), no income tax, and limited disclosure. These factors create a perfect storm for assessment offices trying to maintain fairness and uniformity.

The solution isn't mysterious. "We need to increase the transparency and do it in a meaningful way so that all appraisal districts and every taxpayer have the same opportunity to be heard," Amezquita argued. But implementation requires political will that has been lacking for decades.

As we face an uncertain future with rising property values, increasing appeals, and growing public skepticism, the lessons from San Antonio resonate: invest in your people, use technology wisely, but above all, advocate for the systemic changes that will allow us to do our jobs fairly and transparently.

Key Takeaways

• Non-disclosure laws in Texas create inherent inequities in the assessment process, with middle-value properties bearing a disproportionate tax burden

• The equity and uniformity appeal process, while intended to ensure fairness, can actually undermine market-based assessments

• Technology offers powerful tools for assessment, but without comprehensive sales data, its potential remains largely unrealized

• Sustainable improvement requires both strong local leadership and state-level policy changes

• The current "two-legged barstool" of property and sales taxes is increasingly unsustainable as Texas's population grows

The assessment profession in Texas stands at a crossroads. We can continue to make incremental improvements within a flawed system, or we can advocate for the fundamental reforms, starting with sales price disclosure, that would allow us to fulfill our mission of fair and equitable assessment. The choice, ultimately, lies not just with us but with the communities we serve.