Tax Code Section 5.10 requires the Comptroller’s office to conduct a ratio study to measure the performance of each appraisal district in Texas at least once every two years and to publish the results.
The purpose of the ADRS is to measure the uniformity and median level of appraisals performed by an appraisal district within each major property category.
To conduct the ADRS, the Comptroller’s office applies appropriate standard statistical analysis techniques to data collected through the SDPVS required by Government Code Section 403.302.
PTAD recently released the Report on Appraisal District Ratio Study Results for Tax Year 2023 (PDF). The published report provides ratio study results for each appraisal district studied that year and includes:
- the median levels of appraisal for each major property category;
- the coefficient of dispersion around the median level of appraisal for each major property category; and
- other appropriate statistical measures.
Complete results are available on PTAD’s ADRS Results webpage.
