To the FBI: This is how asset stripping works.

Editor's note: In a March 13, 2026 statement, property owner Mitchell Vexler accused the Denton Central Appraisal District (DCAD) and Chief Appraiser Don Spencer of systemic fraud. He claimed officials manipulate appraisal data using "workarounds" and "guessing," terms recorded in 2023 and 2024 DCAD board meetings, in violation of USPAP standards, Texas Penal Code Section 37.10 on tampering with governmental records, and due process protections. Vexler presents irrefutable evidence these practices enable inflated property values that support school district bond issuance, resulting in billions in alleged over-taxation. He has submitted over 1,100 exhibits including audio recordings, transcripts, and database logs as evidence in the ongoing Texas Supreme Court case (No. 25-0615).
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We Don't Need Arguments. We Have Facts, Law & Math.

DCAD and SPENCER have FRAUD!

By Mitchell Vexler, March 13, 2026

Also see the video titled, Something PIVOTAL Just Happened with PROPERTY TAX.

https://www.youtube.com/watch?v=PgAEHnlVFwA

Per the court's request, opposing counsel was asked to respond to the petitioners' request for re-hearing. In his response, the opposing counsel, who as an officer of the court is attempting to mislead and lie to the SCOTX, as the truth is that opposing counsel is not just acting as defense for SPENCER or DCAD but is in fact aiding and abetting a criminal conspiracy to defraud as a participant in the scheme to settle cases in which there is no basis in law, fact or math to begin with. Opposing counsel is paid on an annual basis to be the fixer for DCAD and intends to keep the gravy train of taxpayer funds rolling into their coffers. Opposing counsel has zero credibility as does DCAD and SPENCER.

Opposing counsel has shown their road map within their Response, being the same pattern and practice to defraud not only across Texas but across the U.S. Here and now, is a portion of the irrefutable evidence that opposing counsel does not want to discuss or allow the presentation of in front of the SCOTX or any court.

Due to intentional delay, this case has been 3 years in the making and now there are the 2024 and 2025 Vexler cases on its heels. The evidence grows as does the fraud being perpetrated upon the Citizens of Texas. These cases should not be bifurcated but upon remand to the lower court immediately consolidated. All the evidence is available for the world to see at www.mockingbirdproperties.com/dcad and nothing is going to change the evidence of the crimes that have been committed.

Opposing counsel intends to lead and mislead the courts including the SCOTX away from the evidence because there is no defense for the crimes committed as it is the testimony under oath of multiple individuals from within DCAD that is traced right to the documents submitted to the SCOTX.

How can the administrative process, under Administrative Law, lead to fraud?

Ultra Vires is a due process violation. (A) Ultra Vires are acts committed beyond legal power or authority, meaning the frauds perpetrated by DCAD and SPENCER upon the Citizens of Denton County.

An Ultra Vires action is outside of Administrative Law. (B)

If fraud can occur under due process (as stated and claimed by opposing counsel) then that must be a due process violation. (C)

The net result is a State "taking" without due process which is mass fraud upon society by ignoring both Ultra Vires and Administrative Law. (D)

If A = B and B = C, which also = D, then A = D

The statute cannot be defended, and neither can the actions of DCAD or SPENCER or opposing counsel because the result is fraud.

The Appraisal process cannot be immune from scrutiny.

See The Importance of the Vexler Case to Texas & the United States as there is a high probability that these crimes are being committed wherever School Districts raise bonds.

In short, and as a response to the opposing counsel’s further attempted misleading statements upon the SCOTX and the Citizens of Denton County and Citizens of Texas, I hereby offer a very short list of irrefutable facts from which there is literally no defense for SPENCER or DCAD or opposing counsel.

In the October 12, 2023 DCAD Board Meeting, the Deputy Chief Appraisers (Littrell & Ashlock) and the Chief Appraiser (Spencer) discuss their manipulation(s) of data within the software, and the removable of data to change it and then reload it to the software program. Notice the words, "workarounds" and "manipulate".

• October 12, 2023 meeting audio recording, located in our audio recording archive
• October 12, 2023 partial transcript of audio recording

Where exactly is the word "workaround" in USPAP, Uniform and Equal, in American Procedures Act and Texas Procedures Act and within any document connected to any CAD in the U.S.? Tampering with government documents is illegal under various laws, including 18 U.S.C. § 641, which prohibits the theft or alteration of government property, and 18 U.S.C. § 1519, which addresses the destruction or falsification of records in federal investigations. Violating these laws can result in severe penalties, including fines and imprisonment.

Now also consider the February 15, 2024 DCAD Board Meeting; listen to audio file saved in the audio recording archive or read the partial transcript of this meeting. The DCAD Board congratulates the Chief Appraiser and his staff, saying, "they are truly masters at guessing."

Where exactly is the word "guessing" in USPAP, Uniform and Equal, in APA and Texas Procedures Act and within any document connected to any CAD in the U.S.?

Texas Penal Code - PENAL § 37.10. Tampering with Governmental Record

(as of January 01, 2024)

(a) A person commits an offense if he:
(1) knowingly makes a false entry in, or false alteration of, a governmental record;

(DON SPENCER FALSIFIED THE TAX ROLL along with HOPE MCCLURE per the evidenced complaint filed with the Texas State Comptroller – DCAD employees falsify property records and values rendering the databases 100% irretrievably fraudulent)

(2) makes, presents, or uses any record, document, or thing with knowledge of its falsity and with intent that it be taken as a genuine governmental record;
(3) intentionally destroys, conceals, removes, or otherwise impairs the verity, legibility, or availability of a governmental record;
(4) makes, presents, or uses a governmental record with knowledge of its falsity; or
(5) possesses, sells, or offers to sell a governmental record or a blank governmental record form with knowledge that it was obtained unlawfully.

A synonym for "workaround" is fraud!

There are over 1,100 exhibits at www.mockingbirdproperties.com/dcad including depositions, audio and DCAD’s own documents, DCAD’s databases, DCAD's computer entry logs, all of which prove the pattern and practice to defraud.

The economic damages to the Denton County Property Taxpayers are in the Billions of Dollars, dollars that have been stolen from the property owners, forcing considerable inflation that would not exist but for the fraud. Remember this is happening across the U.S.

DCAD and SPENCER are fraudulently increasing property values (with the knowledge of opposing counsel) to allow the School Districts, via pre-determined budgets, that raise bonds and who are committing bond fraud and accounting fraud against all real estate owners, property tax payers, bond holders as well as 401K and Pension holders, all in violation of Constitutional Rights of the victims, being SOCIETY at large. The pre-determined budgets are presented at meetings between the CAD and the School Districts, and the result is Cooking the Books.

Please go to Mockingbird Properties to continue reading.

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  Legal consequences and explanation of the above material: