In a letter titled “2025 Proposed Budget Notification,” Christopher A. Moser, Chief Appraiser for the Bosque Central Appraisal District, formally submits the proposed 2025 budget to the presiding officers of Bosque County taxing units. As required under Section 6.06(a) of the Texas Property Tax Code, each taxing unit is being provided with a copy of the proposed budget, which must be made available “for public inspection at its principal administrative office.”

The letter highlights a “27.56%” increase in the operating budget, largely due to the district “pursuing purchasing land and building a building.” Secondary contributors include “increased cost of software,” funding for one new employee, and training for three existing employees working toward required professional designations. Moser notes that appraisers are mandated to “have professional designations that require extensive training and testing along with continuing education.”

Other cost drivers cited include inflation, increased field work, legal and litigation expenses, homestead audit services, CAMA software, the Truth-in-Taxation website, and other state-mandated responsibilities. The total dollar increase in the budget is approximately $324,041.

Moser concludes by stating that the budget is open for review and that the Board of Directors will adopt it, with potential revisions, during a final budget hearing in August. Taxing units will receive a minimum 10-day notice before the hearing. He attaches both the proposed budget and the 2025 Proposed Entity Allocation sheet.

In this official notification, Christopher A. Moser, Chief Appraiser for the Bosque Central Appraisal District (BCAD), informs taxing unit officers about a scheduled public hearing on the district’s 2025 operational budget. 

The letter explains that a “Budget Workshop” was held during the board’s regular meeting on May 23, 2024, and the public hearing on the proposed budget will be held at 4:00 P.M. on August 22, 2024, at the BCAD office located at 9293 Hwy 6, Meridian, Texas.

A formal “Notice of Public Hearing” included in the letter states:

“The total amount of the proposed budget is $1,499,855,” with a total increase of $324,041 over the current year. The budget covers 8 full-time and 2 part-time employees, compared to 8 full-time and 1 part-time in the 2024 budget.

The letter also clarifies:

“This operating budget does not include $424,602.57 contingency fund reserve,” noting this estimate is pending the completion of the 2023 financial audit.

The appraisal district, as the letter emphasizes, is “supported solely by payments from the local taxing units” it serves. If the board approves the budget, it will go into effect unless disapproved by the governing bodies of the local entities served. The letter is signed by Moser.

In a formal letter dated August 12, 2024, Bosque County Judge Cindy Vanlandingham addressed the Bosque Central Appraisal District’s proposed 2025 budget, expressing serious concerns on behalf of the Commissioners Court. She wrote, “The cover letter stated that the increases were due to land purchase, increased cost of software, training, and general duties of the appraisal district, however, the budget breakdown does not support those stated reasons.” The court took particular issue with sharp budget increases, including salary increases ranging from 8% to 24%, a 117% increase in the chief appraiser’s medical costs, a 680% increase in office rent, and a 188% increase in telephone expenses.

Vanlandingham emphasized the impact on taxpayers, noting that “Bosque County’s portion of the budget allocation increased from $88,880 to $111,902” and reminded the board that “every dollar received and spent represents actual taxpayer funds.” She concluded by urging fiscal restraint: “The court understands there is a cost-of-living increase, however, we believe items in this plan are excessive,” and formally requested that the BCAD board “reconsider the excessive increases of your budget.”

Bosque County Commissioners’ Court Votes to Disapprove Budget 

Accompanying the Bosque County Judge Cindy Vanlandingham’s letter is a copy of the resolution dated August 12, 2024, from the official session of the Bosque County Commissioners Court. The proposed 2025 operating budget for the Bosque Central Appraisal District was formally reviewed and rejected. The resolution, introduced by Commissioner Townley and seconded by Commissioner Philipp, passed with a vote of 5 in favor and none against.

The resolution affirms that Bosque County, as a participating taxing unit, is “entitled to vote on the appointment of board members” and “entitled to disapprove the proposed budget for operations of the Bosque Central Appraisal District.”

By unanimous decision, the court adopted the resolution to “hereby disapprove” the proposed budget, citing prior discussion and concerns raised in the same August 12 meeting. The resolution was officially signed on August 12, 2024, solidifying Bosque County’s opposition to the appraisal district’s financial plan for the upcoming tax year.

On August 23, 2024, Deputy Chief Appraiser Justin Neuman emailed presiding officers of Bosque County taxing units to announce that the 2025 Bosque Central Appraisal District (BCAD) budget had been officially approved. His message referenced a public hearing held the previous day, August 22, where the BCAD Board of Directors adopted the proposed budget despite prior objections from county officials.

Neuman attached a formal letter from Chief Appraiser Chris Moser, which confirmed: “The Bosque Central Appraisal District 2025 Proposed Budget was approved and adopted.” The message also stated that a finalized allocation of costs would follow after all tax rates were set. The notice, signed by Moser, included copies of both the approved 2025 budget and the adopted budget allocation.

On August 26, 2024, just days after the Bosque Central Appraisal District formally adopted its 2025 budget, County Judge Cindy Vanlandingham issued a second letter reaffirming the Bosque County Commissioners Court's opposition. The court had reconvened that Monday to review the adopted budget and remained concerned over financial decisions—particularly “salary increases ranging from 10% to 24%” and “the medical increase of the chief appraiser of 117%.”

Vanlandingham reiterated that “every dollar received and spent represents actual taxpayer funds” and emphasized the County’s fiduciary responsibility as a taxing unit under BCAD’s appraisal system. She acknowledged that “there is a cost of living increase,” but concluded that “we believe this plan is excessive.”

The letter closed with a renewed request: “Bosque County Commissioners Court disapproves the adopted FY2025 budget and respectfully asks that you reconsider the excessive increases of your budget.”

Bosque County Commissioners’ Court Issues Second Resolution Disapproving Budget

Following the formal adoption of the 2025 budget by the Bosque Central Appraisal District, the Bosque County Commissioners Court responded with a second official resolution during its meeting on August 26, 2024. The resolution restated Bosque County’s role as a participating taxing unit—entitled to vote on board appointments and to disapprove the appraisal district’s operating budget.

The court noted that the “proposed 2025 operating budget of the Bosque Central Appraisal District was discussed at the Commissioners Court meeting August 26, 2024,” and, following a motion and second, declared:

“BE IT RESOLVED, that the 2025 proposed operating budget of the Bosque Central Appraisal District is hereby disapproved.”

This resolution was officially signed on August 26, 2024, reaffirming the county’s stance against what it views as unjustified and excessive budget increases.

On September 11, 2024, the Bosque County Hospital District Board of Directors added its voice to the growing list of taxing entities rejecting the Bosque Central Appraisal District's 2025 adopted budget. In a letter signed by President/CEO Adam Willmann, the board expressed concern after reviewing the adopted budget during their official meeting that day. The concerns mirrored those of the Commissioners Court, highlighting “salary increases ranging from 10% to 24%” and “the medical increase of the chief appraiser of 117%.”

The letter emphasized the board’s fiscal responsibility: “Every dollar received and spent represents actual taxpayer funds.” While acknowledging that “there is a cost of living increase,” the board maintained that “we believe this plan is excessive.” It concluded with a formal request: “Bosque County Hospital District Board of Directors disapproves of the adopted FY2025 budget and respectfully asks that you reconsider the excessive increases of your budget.”

The Hospital District also passed its own official resolution during the September 11 meeting. The resolution reaffirmed the district's right to disapprove the budget and documented its formal action:

“BE IT RESOLVED, that the 2025 proposed operation budget of the Bosque Central Appraisal District is hereby disapproved.”

The resolution was adopted by a board vote and signed the same day, further solidifying local opposition to the BCAD budget.

On October 7, 2024, Michele DeLeon notified presiding officers of Bosque County taxing units about a scheduled October 10, 2024, Board of Directors meeting for the Bosque Central Appraisal District (BCAD). The email included a meeting agenda for the upcoming meeting. Despite Agenda Item 4 stating "Discussion and adoption of Revised 2025 Budget," NO "Revised Budget" is attached to her email for review. Additionally, the email includes unsigned minutes from the prior August 22, 2024, meeting. Unsigned minutes are unofficial under standard government transparency rules. 

In the August 22 unsigned minutes, Item 3 notes that the board held a Public Hearing on the 2025 Proposed Budget, claiming they reviewed each line item. However, there is no documentation of public comment, despite Item 2 acknowledging “Audience with Individuals or Committees Making a Report, Request or Comment and Consider Complaints”—and despite “several people either present or to give their comments to the board members.”

Even more troubling, Item 6 of the unsigned minutes—Chief Appraiser Report—lists two key updates:

• Building Update – not discussed

• Certification/Protest Update – not discussed

This suggests that standard reporting from the Chief Appraiser was either deliberately skipped or omitted, despite its relevance during a critical budget approval process. Finally, Item 5 shows that the opposed 2025 Proposed Budget was approved by a narrow 3–2 vote:

Carlisle – Yes

Williams – No

Winters – Yes

Myers – No

Nichols – Yes

NOTE: These patterns—unofficial records, omitted public input, skipped agenda items—undermine the integrity of BCAD’s public process and further validate community concerns over transparency and accountability.

On October 11, 2024, Deputy Chief Appraiser Justin Neuman sent an email to presiding officers, notifying them that the Bosque Central Appraisal District Board of Directors had approved a “Revised Proposed Budget” during its October 10 meeting. The communication, co-signed by Chief Appraiser Chris Moser, stated:

“The 2025 budget reflects an increase of 5.738% in the operating budget of the Bosque CAD,” describing it as a more modest adjustment—“approximately $67,471, substantially lower than what was originally proposed.”

According to the letter, the revised budget includes funding for one new employee, training for three staff, and other mandated items such as legal and litigation costs, mailings, CAMA software, and state-mandated website upgrades. A copy of the adopted revised 2025 Budget is attached. 

NOTE: However, this raises questions: What the 2025 Revised Budget ever sent out for review prior to this meeting? Is this revised version a good-faith response to community feedback—or a strategic attempt to move forward with a still-questionable plan?