The valuation of all “big-box” stores nationwide has been controversial for the last few years. Courts and legislatures have struggled with how to value these properties. TTARA describes the issues and existing Texas law.

All real and tangible property in Texas is subject to local taxation based on value, unless the Texas Constitution provides for a total or partial exemption.  

Bad Math: Replacing property taxes with higher sales taxes doesn’t add up for Texans

One Page Summary of Governor Abbott’s Property Tax Proposal – 85th Legislative Session.