School District Property Value Study

Each year in December, our office releases local data and values for the sampled properties in the School District PVS to chief appraisers, appraisal firms and school superintendents for review. This data does not include values as determined by PTAD.

Throughout the year, our field appraisers send clerical error reports to chief appraisers to verify the data received from their offices that is specific to the sample properties studied in the current School District PVS. In December, our office sends pre-preliminary data in the following in separate emails:

• pre-preliminary self-report data to chief appraisers and superintendents (not specific to individual accounts in the School District PVS sample);
• pre-preliminary Category G data to chief appraisers and appraisal firms; and
• pre-preliminary Category J data to chief appraisers and appraisal firms.

We ask chief appraisers, superintendents and appraisal firms to carefully review the local value information for accuracy and report any clerical errors to our office so we can add, delete or correct sample characteristics before we release the preliminary School District PVS findings at the end of January.

To assist in the preparation of a protest of the School District PVS preliminary findings, school superintendents or their authorized agents can request information for school districts with invalid local value. The data release contains standard, commonly requested School District PVS information and is part of the protest prehearing exchanges under Comptroller Rule 9.4311.

To request the data release, school superintendents or their authorized agents can submit the Data Release Request for School District Property Value Study Preliminary Findings - Invalid Findings (PDF) form beginning after January 1. The information included in the data release is listed under the Important Information section of the request form. To request the data release for multiple school districts, agents must submit the Data Release School District Listing Template (XLSX) along with a single request form.

The law allows school districts, eligible property owners and their agents to protest the School District PVS preliminary findings. A petition protesting the Comptroller's preliminary School District PVS findings must be filed within 40 calendar days after the date the Comptroller's office certifies preliminary findings of taxable value to the commissioner of education. The petition must include three parts: Form 50-210-a, Part A (PDF), Form 50-210-b, Part B (DOCX) and Form 50-210-c, Part C (PDF), and is subject to dismissal if any of the three parts is not submitted by the deadline.

The Comptroller's office offers the following resources to provide guidance on how to properly prepare and submit a complete petition package for those interested in pursuing the protest process:

• Completed Part B Examples (PDF);
• School District PVS Protest Process Flyer (PDF); and
• The School District Property Value Study and How to Protest (PDF).

• Appraisal District Ratio Study Results
• Business Personal Property Depreciation Schedule (PDF)
• Business Personal Property Trend Factors (PDF)
• Category J (Utilities) Sample (PDF)
• Common Furniture, Fixture, Machine and Equipment Life Expectancies (PDF)
• Data Submission Requirements
• Discount Rate Range for Oil and Gas Properties (PDF)
• Field Appraisers' Procedures (PDF)
• Manual for Discounting Oil and Gas Income (PDF)
• Property Tax Classification Guide (PDF)

Government Code Section 403.302(h) and Comptroller Rule 9.103 allow the Comptroller's office to audit the total taxable value of property in a school district and to revise the final School District PVS findings based on the audit findings. The audit request must come from the commissioner of education or a school district and is limited to corrections and changes in a school district's appraisal roll that occurred after preliminary certification of the Comptroller's School District PVS findings.

The audit request must be filed with the Comptroller's office not later than the third anniversary of the date of the final certification of the School District PVS findings and not later than the first anniversary of the date the chief appraiser certifies a change to the appraisal roll if:

• the chief appraiser corrects the appraisal roll under Tax Code Section 25.25 or 42.41; and
• the change results in a material reduction in the total taxable value of property in the school district.

The Comptroller's office certifies the audit findings to the commissioner of education.