Senator Eliot Shapleigh - El Paso, Texas

Homeowners want somebody to blame this time of year.

Many just received reappraisal notices in the mail and now face higher property taxes.

Some people direct their ire at county appraisal districts, accusing them of slipshod methods and arbitrarily raising values.

But appraisers say they're working with one hand tied behind their back. Unlike 35 states, Texas doesn't require a property's sale price to be disclosed – a key component in making accurate appraisals, officials say.

"Don't hold us accountable unless you give us the tools," said Ken Nolan, Dallas County chief appraiser.

In the current legislative session, county appraisers lobbied for bills that would have required sales price disclosure. But measures in the House and Senate died because of fierce opposition. Owners of commercial property and apartments want to keep prices a secret because they fear appraisal districts will use them to jack up values.

Some disappointed legislators say businesses are keeping their values artificially low, instead of allowing a system that equally spreads the property tax burden.

"We have an inequitable situation now that could have been repaired," said state Sen. Jeff Wentworth, R-San Antonio, author of the Senate bill. "I'm very, very disappointed."

Appraisals may seem like an arcane subject, but a bump in value can translate into hundreds or thousands of dollars in additional property taxes.

Bernet Martin, a Coppell homeowner, has seen four appraisal hikes since 1999. This year, the value of his 2,500-square-foot home rose from $288,470 to $295,730.

"It just keeps going up," Mr. Martin said.

Appraisal officials say they strive to set accurate values, despite not having mandatory sales price disclosure. They usually can find residential prices on Multiple Listing Service, an inventory of houses for sale.

But some high-end homes – those valued at $1 million and more – aren't listed with MLS. The pool of potential buyers is smaller, and buyers and sellers sometimes want to guard their privacy.

Pricey homes – like commercial properties and apartments – often wind up being undervalued, county appraisers say.

Even when sales prices are available, appraisal officials say they don't rely exclusively on them. They also factor in a home's condition, building materials and recent improvements.

In Collin County, officials try to do a drive-by inspection of every property before raising the value, said Jimmie Honea, chief appraiser. By law, they can't enter a home unless invited.

Some homeowners want appraisers to come inside to see faults that aren't visible from the road.

"Most of the reason we lower the property value is because of something inside the house we can't see," Mr. Honea said. "They may have estimates to repair a cracked foundation."

In Dallas County, officials contract with the University of Texas at Dallas to do a computer analysis of appraisals by neighborhood, Mr. Nolan said. The study compares recent sales prices to assessed values to make sure they're similar.

"We have to be equitable as well as at market value," Mr. Nolan said.

In Denton County, appraisal officials do an in-house analysis of sales prices vs. appraisals, said Rudy Durham, deputy chief appraiser.

"If we see that a neighborhood is statistically correct, we leave it alone," he said.

By law, properties must be reappraised every three years. But county appraisers can conduct reappraisals every year if they believe market conditions warrant it.

Commercial properties and apartments pose a problem for appraisers. Unlike with homes, their sales prices aren't recorded on MLS. County appraisers try to get the information from other sources, Mr. Nolan said.

"We call broker; we call developers," he said. "We try to get anything we can by hook or by crook, but it's not the most efficient way to do this job."

Representatives of several influential groups – the Texas Apartment Association, the Texas Association of Realtors and the Texas Building Owners and Managers Association – testified against bills that would have required sales price disclosure.

George Allen, executive vice president of the apartment association, said commercial and multifamily properties can't be appraised as easily as residential ones.

Depending on occupancy, income generation and financing terms, seemingly similar properties can have dramatically different market value, Mr. Allen said. County appraisers would rely too heavily on sales prices to value them, Mr. Allen said.

"Our fear is that the [appraisal] districts would do some sales price chasing and force commercial property owners to defend their values based upon sales," Mr. Allen said. "I think we pay our fair share of taxes."

State Rep. Michael Villarreal disagrees. Mr. Villarreal, a San Antonio Democrat, introduced the House bill that would have required sales price disclosure. He said he'll be back next session with another bill. He said he won't back down to commercial property owners.

"I have a deeper appreciation for the resistance to sales price disclosure," Mr. Villarreal said. "They're addicted to their tax loophole, and they don't want to give it up."