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Ellis County appraiser warns valuation cap would shift, not cut, local property taxes
Summary
Ellis County Appraiser Eugene Rupp told commissioners a proposed cap on appraised or assessed values (example: 3%) does not lower total tax collections but shifts the tax burden among property owners, creating inequities; commissioners discussed alternative relief paths including sales tax timing and exemption programs.
Eugene Rupp, Ellis County appraiser, told the County Commission on Nov. 12 that an appraisal or assessed‑value cap — often proposed as a way to limit rising property tax bills — would not reduce the total dollars collected by taxing entities. Using a three‑percent cap as an illustrative example, Rupp demonstrated how a cap produces a new capped market value for properties while taxing jurisdictions would adjust the mill levy so the taxing entities collect the same total revenue, resulting in some owners paying more and others less.
Rupp walked commissioners through a five‑home example showing how the mill levy would rise under a cap to preserve total collections. In his scenario, lower‑appreciation properties could end up paying hundreds of dollars more over a 10‑year period while higher‑value properties receive a tax break. "Taxes don't really change. They just get shifted," Rupp said, adding that the result is losing "tax fairness and equity by creating winners and losers." He emphasized that appraisers cannot predict who would be in the winning or losing group because market values change annually.
Rupp also flagged a separate state change he said will take effect in 2026: a recent legislative move exempts many categories of personal property (for example, certain boats, ATVs, golf carts and trailers), which he estimated would remove about $1,000,000 in assessed value previously taxed as personal property and shift that burden onto real estate values.
Commissioners and staff discussed available alternatives. County Clerk Bobby Darling described two local relief programs — the homestead tax relief and a "safe senior" program — that are handled through the clerk's office and for which residents can apply. Commissioners noted other options such as adjusting the assessment rate or directing the legislature to increase personal exemptions tied to specific levies as targeted relief.
Commissioners also discussed the role of the county sales tax, which offsets property tax burden. One commissioner said the county sales tax provides an offset equivalent to roughly 6.05 mills and that about 60% of sales‑tax receipts come from non‑Ellis County residents. The commissioners agreed to continue follow‑up discussions on tax relief options.
The presentation was informational; no formal action was taken.
