The Property Tax Assistance Division (PTAD) conducts and publishes a property value study (PVS) of all school districts and county appraisal districts every other year. The PVS determines the value on which Texas school districts receive state funding and is an important part of the school finance system. PTAD also conducts the Methods and Assistance Program (MAP) to review the governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology of each county appraisal district every two years.
PTAD provides training for newly appointed appraisal review board (ARB) members, as well as annual continuing education training for existing ARB members. It also administers the statewide binding arbitration program for property owners who qualify for arbitration and the local government relief program for cities and counties that qualify for disabled veteran assistance payments under Local Government Code Section 140.011.
PTAD provides information on property tax issues to taxpayers, property owners, appraisal districts, ARBs, taxing units, arbitrators, other state agencies and the Legislature. PTAD also prepares publications, online videos, webinars and other educational tools for the public generally.
By state law, the Comptroller's office has no direct jurisdiction over county appraisal districts or ARBs and can only act in a technical assistance role.
PTAD staff strives to perform each of its functions according to law and procedures. Tax Code Section 5.14 provides that the Comptroller may resolve written complaints concerning matters over which the Comptroller has authority. If you contend that law or procedures concerning issues over which the Comptroller has authority were not followed, you may file a written complaint. Complaints over which the Comptroller has authority will be reviewed and investigated in the order they are received. All other complaints will be dismissed.
To file a complaint with regard to the PVS, MAP, ARB training or the administration of the binding arbitration or local government relief programs, please notify us in writing by regular, first-class mail:Property Tax Assistance Division
Only written complaints will be accepted. We will not accept complaints over the telephone or in person.
When you file your complaint, please include the following information: