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Texas Comptroller of Public Accounts

Property Tax Assistance Division (PTAD)

Methods and Assistance

Program (MAP) Reviews

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Introduction and General Overview

of MAP

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Enabling Legislation

House Bill 8 (HB 8) by Otto

“At least once every two years, the Comptroller shall review the governance of each appraisal district, taxpayer assistance provided, and the operating and appraisal standards, procedures, and methodology used by each appraisal district to determine compliance with generally accepted standards, procedures, and methodology.”

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Property Value Study Advisory Committee

HB 8 created the Comptroller’s Property Value Study Advisory Committee

Committee will advise Comptroller on rules governing the conduct of the biennial property value study and biennial reviews of appraisal districts

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Property Value Study Advisory Committee

The Property Value Study Advisory Committee includes the following members:

•Rep. John Otto

House member appointed by Speaker

•Sen. Tommy Williams

Senate member appointed by

Lt. Governor

•Bo Daffin, Collin CAD

•Eddie Trigg, Wichita CAD

Two CAD representatives appointed by Comptroller

•Stuart Snow, Cypress-Fairbanks ISD

•George Torres, Northside ISD

Two school district representatives

appointed by Comptroller

•Myra Crigler, Travis CAD

•Helen Daniels Texas Education Agency (TEA)

•Tim Wooten, retired PTAD

Three Texas residents and school district taxpayers or

experts in school district taxation or ratio studies

appointed by Comptroller

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Conducting and Scoring Review

After consultation with the Property Value Study Advisory Committee, Comptroller by rule may establish procedures and standards for conducting and scoring the review.

Proposed Comptroller Rule 9.301 will cover the frequency, scope, scoring, reporting and compliance with the legislative intent.

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Biennial ReviewThe Comptroller will review every CAD once every two years.

Approximately one-half of the CADs are subject to reviews each year.

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Biennial Review

Comptroller will

determine the schedu

le of review

s

Schedule

based on

most efficient use

of Comptr

oller resour

ces

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Scope of Review

• Tax Code• Comptroller rules• Generally accepted standards, procedures and methodology

• Other Laws

Requirements based on

• Questions• Physical inspections of property and appraisal records

• Other methods designed to determine complianceProtocol

includes

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Scope of Review

To meet mandatory requirements, a CAD must be in compliance with the following Comptroller rules:

§ 9.3001

• Appraisal Cards

§ 9.3002

• Tax Maps

§ 9.3003

• Uniform Tax

Records System

§ 9.3004

• Appraisal Records

of All Property

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Mandatory Requirements

Does the appraisal district have up-to-date appraisal maps?

Do property inspections

match appraisal district records?

Does the appraisal district

have written appraisal

procedures ?

Are values reproducible using CAD’s

procedures and records?

Did CAD provide documents

requested for the review in a timely manner?

Each of these

are subject to

PASS/FAIL.

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Scores

CAD review will be scored.

Score will include pass or fail determinations for compliance with five mandatory requirements.

CAD must pass all mandatory requirements for school district to be eligible for “grace period” determinations and local value assignments to TEA.

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Scores

Governance Taxpayer assistance

CAD operating procedures

Appraisal standards, procedures

and methodology

The following other areas will also be reviewed and scored:

Report will make recommendations for each area of non-compliance.

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Score Calculation

These CAD activities will be objectively measured through a series of questions and evaluated with the following number grade:

• Total score exceeds 100Exceeds

• Total score ranges from 90 to 100

Meets Minimum

Requirements • Total score ranges from

75 to less than 90Needs Improvement

• Total score is less than 75Unsatisfactory

Certain practices are treated as “Bonus” questions that help the CAD’s score if performed and do not hurt if they are not.

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Reporting

January

•Comptroller field staff begins MAP reviews by gathering documents, inspecting property and interviewing CAD personnel.

May

•Field staff reviews information and develops preliminary recommendations.

June

•Draft report sent to chief appraiser.

August

•Field staff works with CAD to comply with preliminary recommendations.

Dec. 31

•Comptroller publishes final report.

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Reporting

Chief appraiser

CAD Board of Directors

Superintendent and board of trustees of each school

district

Comptroller will deliver to the following individuals:

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Compliance

CAD must take remedial action to ensure compliance

with recommendations

within 12 months of issuance of report

with recommendations.

Comptroller determines

compliance during December following

the year of the review.

Comptroller notifies Texas Department of

Licensing and Regulation (TDLR) of non-compliance with recommendations in

the CAD report within 30 days of its

determination.

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Compliance

TDLR must take action to ensure that the Comptroller’s

recommendations are implemented.

Before Feb. 1 of the year following submission of

the report to TDLR, it must resolve whether the recommendations

have been implemented and notify the CAD of its

decision.

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For More Information

If you need additional information, contact theProperty Tax Assistance Division

at 1-800-252-2191

or see its Web siteAt

www.window.state.tx.us/taxinfo/proptax.

You may also contactDeborah Cartwright, Director,

Property Tax Assistance Divisionat

(512) 936-4251.