Methods and Assistance Program (MAP) Reviews
Tax Code Section 5.102 requires the Comptroller of Public Accounts to review each appraisal district's governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology at least once every two years.
The Comptroller's Property Tax Assistance Division (PTAD) performs Methods and Assistance Program (MAP) reviews of approximately half of all appraisal districts each year. School districts located in counties that do not receive MAP reviews in a year will receive a property value study instead.
The number of questions for each appraisal districts is determined based on a three-tier system based on population. Certain appraisal districts may be eligible for a limited scope review if they have received the International Association of Assessing Officer's Certificate of Excellence in Assessment Administration.
Government Code Section 403.302(m) creates the Property Value Study Advisory Committee (PVSAC) and prescribes how members of the committee are appointed. The Comptroller adopts rules governing the MAP and PVS after consulting with the PVSAC.