PETITION TO REMOVE THE BOSQUE COUNTY, TEXAS 

CHIEF APPRAISER CHRISTOPHER A. MOSER

ALLEGED REASONS FOR REMOVAL

1. Allegations of Retaliatory Valuation Increases

Residents have reported experiencing increased property valuations after questioning appraisal decisions or requesting justification for value changes. If these accounts are accurate, such actions may be perceived as retaliatory, raising concerns about fairness and accountability in the appraisal process.

2. Senior Tax Cap Compliance Issues

It has been alleged that certain property owners over the age of 65 may have lost their state-mandated tax caps, resulting in unexpected increases in their property taxes. These claims suggest possible noncompliance with Texas laws designed to protect senior citizens and warrant further examination.

3. Lack of Transparency in Valuation Justifications

Several property owners have expressed frustration over receiving little or no explanation, statutory or data-based, for how their properties were valued. Transparency is essential for public trust, and these concerns highlight the need for clear, accessible documentation in appraisal practices.

4. Questionable Valuation Methods

There are allegations that the Appraisal District may be factoring in mortgage amounts when valuing properties. This approach, if true, would conflict with Texas Property Tax Code § 23.01, which requires appraisals to be based on market value—determined through comparable sales, income potential, or replacement cost—not debt.

Using mortgage values as a proxy for market value may lead to inflated assessments and increased tax burdens, contrary to state law and appraisal standards.

ALLEGED MISUSE OF TAXPAYER FUNDS

These reported proposals have led to community concerns about potential financial impacts on taxpayers and have prompted calls for greater fiscal transparency and accountability within the Bosque County Appraisal District.

PETITION 

If you’ve encountered challenges related to property valuations or have concerns about appraisal practices in Bosque County, we invite you to share your experience. Community input is essential to promoting transparency and accountability.

Some of the issues community members have reported include:

• Property valuation increases following appeals or formal challenges
  
  

• Concerns regarding the application of tax caps for senior citizens
  
  

• Appraisal decisions issued without clear legal or data-based explanations
  
  

• Valuations that appeared to reference mortgage amounts instead of market value
  
  

• Other experiences that may suggest inconsistencies or lack of fairness in the process
  
  

By coming forward, you help support a broader conversation about ensuring our county’s tax system operates in a fair, equitable, and legally compliant manner. Your voice can contribute to positive reform and stronger public trust.

Thank you for being part of the effort to strengthen transparency and fairness in Bosque County.