taxes Property Tax Assistance

2025 Appraisal District Ratio Study

Appraisal District Summary Worksheet

212-Smith

Study Results Last Updated: Jan. 23, 2026

Category Number of Ratios ** 2025 CAD Reported Appraisal Value Median Level of Appraisal Coefficient of Dispersion % Ratios within (+/ -) 10 % of Median % Ratios within (+/ -) 25 % of Median Price - Related Differential
A.SINGLE-FAMILY RESIDENCES 1,219 20,352,650,952 1.00 10.02 62.26 91.96 1.02
B.MULTI-FAMILY RESIDENCES 80 2,014,108,287 * * * * *
C1.VACANT LOTS 47 830,816,045 * * * * *
C2.COLONIA LOTS 0 0 * * * * *
D2.FARM/RANCH IMP 0 35,832,978 * * * * *
E.RURAL-NON-QUAL 157 3,091,050,330 0.99 20.54 38.22 73.25 1.08
F1.COMMERCIAL REAL 171 4,992,643,647 0.97 12.74 51.46 83.63 1.03
F2.INDUSTRIAL REAL 0 607,612,399 * * * * *
G.OIL, GAS, MINERALS 32 230,403,122 * * * * *
J.UTILITIES 10 730,726,813 * * * * *
L1.COMMERCIAL PERSONAL 69 1,755,990,149 * * * * *
L2.INDUSTRIAL PERSONAL 0 1,071,355,131 * * * * *
M.OTHER PERSONAL 0 162,253,344 * * * * *
O.RESIDENTIAL INVENTORY 0 29,357,827 * * * * *
S.SPECIAL INVENTORY 0 120,505,649 * * * * *
OVERALL 1,785 36,025,306,673 1.00 11.62 58.82 88.18 1.04

* Category result not calculated. Calculation requires a minimum of five ratios from either of the following:

  • Categories representing at least 25 percent of total CAD category value.
  • Five ISDs or half the ISDs in the CAD, whichever is less
* *Statistical measures may not be reliable when the sample is small