taxesProperty Tax Assistance

Targeted APPRAISAL REVIEW Program

If a school district receives invalid School District Property Value Study (SDPVS) findings for three consecutive years, Government Code Section 403.302(k-1) requires the Comptroller’s office to conduct a targeted review of the appraisal district that appraises property for that school district.

This review seeks to determine why a school district’s values are statistically invalid and provides recommendations to the appraisal district regarding appraisal standards, procedures and methodologies. Upon conclusion of the review, the Comptroller’s office issues a report to the appraisal district with recommendations targeted to help the appraisal district maintain statistically valid values in the school district. The appraisal district must comply with the recommendations or be referred to the Texas Department of Licensing and Regulation.

The first reviews began in Fall 2023, following the certification of the 2022 SDPVS final findings in August 2023 and included appraisal districts with school districts that received invalid final findings for the 2020, 2021 and 2022 SDPVS.