Property Tax Data Reports And Surveys

Tax Code Section 5.10 requires the Comptroller's office to conduct a ratio study to measure the performance of each appraisal district in Texas at least once every two years and to publish the results.

The purpose of the Appraisal District Ratio Study is to measure the uniformity and median level of appraisals performed by an appraisal district within each major category of property.

To conduct the Appraisal District Ratio Study, the Comptroller's office applies appropriate standard statistical analysis techniques to data collected through the school district property value study required by Government Code Section 403.302.

The published reports provide ratio study results for each appraisal district studied that year and includes:

• the median levels of appraisal for each major property category;
• the coefficient of dispersion around the median level of appraisal for each major property category; and
• other appropriate statistical measures.

Tax Code Section 5.103(e) requires the Comptroller's office to provide a survey to gather public comments and suggestions concerning appraisal review boards (ARBs). Tax Code Section 5.103(f) requires the Comptroller’s office to issue an annual report summarizing comments and suggestions received from property owners. Survey responses are collected during the current tax year, compiled into a reportable format and published on the Comptroller’s website the following year.

The Comptroller's office is not responsible for the accuracy of the data reported to it, but only for accurately compiling and publishing the data received. The Comptroller's office is not advocating for any group reporting data through its surveys and is not authorized to offer legal advice about any matter reported herein.

Tax Code Section 5.09 requires the Comptroller's office to electronically publish a biennial report of the total appraised values and taxable values of taxable property by category, together with the tax rate of each county, municipality and school district in effect for the two-year period reported. The data and values reported are submitted by appraisal districts to the Comptroller's office through Electronic Appraisal Roll Submissions. Reports are issued biennially in December of every even-numbered year.

Tax Code Section 5.03(b) authorizes the Comptroller's office to require an annual report on the administration and operation of appraisal offices. Each year the Property Tax Assistance Division uses the Appraisal District Operations Survey to collect benchmark data that appraisal districts can use in assessing how they compare to other appraisal districts, details on appraisal district operations and other information useful to the Texas Legislature, other policy makers and taxpayers.

The Comptroller's office collects responses to the Appraisal District Operations Survey electronically through the online survey links sent to each appraisal district. A non-fillable PDF version of the survey is available for use as a working copy only upon request. Appraisal district staff members must enter the appraisal district's responses directly into the online survey. Paper copies are not accepted. The Comptroller's office is not responsible for the accuracy of the data reported to it, but only for accurately compiling and publishing the data received. The Comptroller's office is not advocating for any group reporting data through its surveys and is not authorized to offer legal advice about any matter reported herein.

The information in the Additional Resources box is a collection of the responses to the Appraisal District Operations Survey as reported by the appraisal districts.