Where is “fair and equal” in Midland County?

Editor’s note: The Permian Press received this opinion piece for publication. Readers interested in submitting an opinion on this or another local issue can visit our Submit a Story page.

For years, Midland taxpayers have heard the words “fair and equal” when it comes to property appraisal. But taxpayers have a right to ask a very simple question: Where is the fair and equal process?

The Midland Central Appraisal District has one of the most important jobs in our local government. MCAD doesn’t set the tax rates for the City of Midland, Midland County, Midland ISD, or the other taxing entities. But MCAD determines the property values upon which those taxing entities levy their taxes. That makes the appraisal process enormously important.

And when comparable properties are not treated consistently, the result isn’t simply a disagreement over a number on a tax notice. It can determine who pays more—and who pays less. That is why the Texas Comptroller’s statistical data concerning Midland County deserves serious scrutiny.

The Comptroller’s 2024 ratio study reported a coefficient of dispersion, or COD, of 9.82 for single-family residences and 12.11 overall. But look at some other categories:

• 14.37 for multifamily property.
• 20.64 for commercial real property.
• 43.64 for rural/non-qualified property.
• And an astonishing 45.11 for vacant lots.

Let’s be clear about what these numbers do—and do not—tell us. A COD of 45.11 does not mean 45.11% of those properties are incorrectly appraised. It means there is substantial variation in appraisal ratios within that category. That doesn’t automatically prove wrongdoing. But it absolutely raises a question that should not be ignored.

Why is there so much variation? Are the differences explained by legitimate differences in location, condition, size, improvements, and market characteristics? Are the underlying sales data reliable? Are valuation models producing consistent results? Are similar properties being treated similarly?

And most importantly: When MCAD’s own data—or the Comptroller’s analysis—shows significant dispersion, what is MCAD doing to investigate and correct the underlying causes?

Those are reasonable questions. They are not attacks on MCAD employees. They are not attacks on individual appraisers. They are not demands that everyone’s appraisal be lowered. They are demands for accountability in a system that directly affects every property taxpayer in Midland County.

Consider a simple example: Two comparable houses have essentially the same market value. One is appraised at $500,000. The other is appraised at $600,000. If the difference isn’t supported by legitimate differences between the properties, the owner of the $600,000 property is carrying a greater share of the tax burden. Multiply that kind of disparity across thousands of properties, and you have a much bigger issue.

The question becomes not simply how much property taxes are being collected—but who is paying them. That is where the City of Midland needs to pay attention. The City appoints a representative to the MCAD board. That representative doesn’t set the City’s tax rate. The City Council does that.

The representative shouldn’t interfere with an individual taxpayer’s protest. But the representative does have a responsibility to ask whether the appraisal system producing the City’s tax base is accurate, consistent, and transparent. The City Council should be asking the same questions.

Because when appraisal values change, the distribution of the tax burden changes. And taxpayers deserve to know that comparable properties aren’t being treated differently without an objective reason.

So here’s my challenge to MCAD: Show Midland taxpayers the work. Show us how comparable properties are analyzed. Show us how adjustments are made. Show us how neighborhoods are evaluated. Show us how appraisal models are tested for uniformity. Show us what happens when the data identifies significant disparities. And show us what corrective action is being taken.

Don’t simply tell taxpayers that the system is fair. Demonstrate it. Fairness shouldn’t be a slogan printed on a brochure. It should be measurable. It should be transparent. And it should be something taxpayers can independently examine.

The people of Midland aren’t asking for special treatment. They’re asking for equal treatment. They’re not asking to escape their fair share of taxes. They’re asking to make sure their neighbor isn’t paying less because his property was treated differently.

And they’re not asking MCAD to guarantee that every property has the same appraisal. They’re asking for something much more reasonable: Comparable properties should be treated comparably. That’s what “fair and equal” should mean.

So I believe it’s time for the Midland Central Appraisal District—and the City of Midland’s representative on that board—to answer a fundamental question: If the data shows significant variation in appraisal results, what specific steps are being taken to make the system more fair and equal?

Midland taxpayers deserve an answer. And more importantly — they deserve results.