Tarrant County judge ‘scripted’ TAD agenda items. Attorneys question whether it’s legal

Tarrant County Judge Tim O’Hare wrote the agenda items that resulted in changes to the Tarrant Appraisal District’s property reappraisal plan, according to an email the Star-Telegram obtained through an open records request.

In an email sent July 17, newly elected TAD board member Matt Bryant tells fellow elected member Callie Rigney: “Please consider revising the agenda items to what Tim O scripted below. I like what Tim D put together, but feel we should resubmit what Tim O came up with, and we need to add the ‘freeze’ agenda item.”

Was O’Hare’s submission of the agenda items appropriate? Two tax attorneys interviewed by the Star-Telegram say O’Hare’s actions could run afoul of the state Property Tax Code, a law that makes certain communications by members of a governing body for the purpose of influencing values for property appraisals a misdemeanor offense.

Others dispute the attorneys’ suggestions that O’Hare’s actions violated any statute.

Since O’Hare took office in 2023, Tarrant County has raised the homestead property tax exemption to 20% and cut taxes two years in a row. He endorsed the TAD board’s three newly elected members, who all ran on proposals to change reappraisals to every three years and put a 5% cap on residential value increases.

O’Hare’s involvement in setting the TAD board’s agenda is not in line with the TAD Policies Manual , which calls for the board chair Vince Puente to establish meeting agendas with assistance from the chief appraiser.

O’Hare is a copied recipient on Bryant’s email regarding the agenda items via his law office account, as is Fort Worth attorney Tim Davis, general counsel of the Tarrant County GOP. The board members were using their personal email accounts. The email was received through a records request to TAD.

Before becoming aware of the possible tax code violation, the Star-Telegram asked a spokesperson for O’Hare about the email and noted that it was the newspaper’s understanding O’Hare was not supposed to be involved in the process. The request for comment did not mention a possible violation of the tax code.

The spokesperson did not respond, but after the Star-Telegram mentioned the tax code statute in emails to members of the TAD board, the newspaper received an email from Fort Worth attorney H. Dustin Fillmore, who represents O’Hare, stating “your proposed false statement that he is guilty of criminal conduct” would constitute libel if published.

There is “no factual basis” for a claim that O’Hare committed a crime in the tax code, Fillmore said, adding that O’Hare “will seek appropriate redress” if the Star-Telegram were to publish the story.

The Property Tax Code states that a member of a governing body “commits an offense if the person directly or indirectly communicates with the chief appraiser or another employee of the appraisal district in which the taxing unit participates for the purpose of influencing the value at which property in the district is appraised.”

Appraisal districts were created in 1981 specifically to get the politics out of the property taxation process, according to Austin-based property tax attorney Raymond Gray, who represents Texas on the American Property Tax Counsel and has been recognized by the law firm peer review research company Best Lawyers.

“The old way, back in the ‘70s and earlier, before the codification of the code, it was very political on how tax rates were set,” he said.

For years, Texas was a shining example of professional property valuation, Gray said, but in recent years, he has seen what he called the “the erosion of that barrier between the appraisal district and politics.”

While TAD board members are volunteers, not employees, O’Hare’s writing of the agenda items did constitute indirect communication with the chief appraiser to influence property values, according to John Brusniak, a property tax attorney whose firm in Dallas has been cited as a best firm by U.S. World News & Report and Best Lawyers. This violates the tax code, since the communication happened outside the context of an open meeting, he said.

Gray said he believes the statute was violated for the same reason.

“You can’t hide behind, ‘Oh, well, I had someone else do it,’” he said.

Chief Appraiser Joe Don Bobbitt declined to comment on Bryant’s email to fellow board member Rigney, but said he would forward the concern to the board’s attorney. Appointed TAD board member Gary Losada said he had no knowledge of the email.

Puente, the TAD board of directors chairman, said he had “no knowledge of there being scripted agenda items written by Judge O’Hare regarding the TAD Agenda,” adding that he has personal and business relationships with O’Hare and Davis and they are “two of the highest caliber individuals I know.”

The TAD board approved changes to the county’s property reappraisal plan in July that included reappraising every other year, putting a 5% “threshold” on increases in market value appraisals, and freezing appraisals for 2025. The board finalized those changes on Monday.

The changes worried Tarrant County school districts , several of which told the Star-Telegram that the new plan would affect their ability to receive state funding and service their bonds, and would likely lead to higher tax rates.

The changes were promoted by the TAD board’s three newly elected members — Bryant, Rigney and Eric Morris, all of whom campaigned on implementing them.

Bryant said in an email that he is neither a TAD employee nor the chief appraiser, and that O’Hare’s actions did not violate the law.

“The notion that a crime has been committed is preposterous,” he said. “This is a defamatory allegation, completely unfounded and without merit.”

Rigney and Morris did not respond to a request for comment.

Appointed board member and Fort Worth City Council member Alan Blaylock said that he generally does not comment on discussions to which he was not party, then added, “it is not clear to me that the interpretation and application of the statute is correct in this instance.” When asked to put the issue of the statute aside and comment on the appropriateness of O’Hare’s writing TAD board meeting agenda items, Blaylock cited his general rule of not commenting on the communications of others.

Fellow appointed board member Gloria Peña said she could not come to a conclusion, because she believed “too many assumptions are being made,” calling the situation a “he said, she said.”

Property tax experts have said the board members are trying to “ push the boundaries of what’s allowed ” with the changes.

Appointed TAD board member Rich DeOtte said in an emailed statement that he was unaware of Bryant’s email, and that he himself has been careful not to influence specific property values in the county. He also said he thinks that taxing entities exerting this kind of influence on appraisal districts is common throughout Texas.

“Every taxing entity in the state would probably be in violation of the law if it means they can’t try to influence policy,” he said.

This may be true, according to Brusniak. “But that doesn’t make it correct,” he said.

“Everyone involved in property taxation, including the chief appraiser, appraisal district employees, members of the appraisal district board of directors, and members of the governing bodies of taxing units for whom the appraisal district appraises property, took an oath to uphold the Constitution of both the U.S. and the state, and to uphold Texas law,” he said. “And when you so freely feel that you are not bound by Texas law, you’re violating your oath of office. So the question is: does your oath mean anything to you?”

The Star-Telegram also requested communications between O’Hare and the elected TAD board members, as well as with incoming tax assessor-collector Rick Barnes, through the Tarrant County public information request system. The county sent back a letter stating it was appealing to the Texas Attorney General’s Office to withhold the information in the request for communications with Bryant. There were no responsive documents for the others.

The TAD board’s duties include selecting the chief appraiser, approving the annual budget and “ensuring the district follows policies and procedures set by law,” according to the most recent TAD Procedures Manual. It does not appraise properties or make decisions that affect appraisals of specific properties.

‘Scripted’ agenda items and how they appeared on TAD meeting agenda

The agenda items O’Hare wrote, according to the email:

• Discussion and possible action directing the Chief Appraiser to factor in previous property appraisals, settlements, and reductions into subsequent appraised property values.
• Discussion and possible action on directing the Chief Appraiser on how often to appraise properties as is allowed by state law.
• Discussion and possible action regarding freezing residential property values for Tax Year 2025, except for new construction.
• Discussion and possible action regarding policy imposing appraisal caps of five percent, absent clear and convincing evidence, or other possible limitations, for Tax Year 2026 and subsequent years.

The agenda for the July 22 meeting included the items:

• Discuss and take possible action to direct the Chief Appraiser to consider a property’s previous property appraisals, settlements, and reductions in value when subsequently appraising that same property’s property value.
• Discuss and take possible action to direct the Chief Appraiser on the frequency of appraising properties within the parameters allowed by state law.
• Discuss and take possible action to freeze residential property values for Tax Year 2025 at current property values, except for new construction.
• Discuss and take possible action regarding an Appraisal District policy that sets appraisal caps or thresholds of five percent on properties, absent clear and convincing evidence or other possible limitations, for Tax Year 2026 and subsequent years.