Property Tax Assistance Division
Who Are We?
The Property Tax Assistance Division (PTAD) conducts and publishes a property value study (PVS), of all school districts and county appraisal districts. The study determines the value on which Texas school districts receive funding from the state and is very important to maintaining an equitable 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 administers statewide binding arbitration for property owners who qualify for arbitration. It also provides training for newly appointed appraisal review board (ARB) members, as well as annual continuing education training for existing ARB members.
PTAD provides information on property tax issues to taxpayers, property owners, appraisal districts, appraisal review boards, taxing units, other state agencies, and the Legislature. By state law, however, neither PTAD nor the Comptroller's office have any direct jurisdiction over county appraisal districts or appraisal review boards and can only act in a technical assistance role.
The Information Analysis and Security Area of PTAD consists of Data Security and Analysis and Multi-County Property Appraisal:
- The Data Security and Analysis section is responsible for analyzing property value data received from appraisal districts, school districts and other taxing units. The section maintains databases, including the Field Appraisal System, the Oil and Gas Appraisal System and the Property Tax System, which is the application that produces the PVS.
- The Multi-County Property Appraisal section specializes in the appraisal of minerals, utilities, and agricultural land.
The Outreach and Support Area of PTAD is comprised of the Information Services and MAP sections.
- Information Services is responsible for training ARB members and providing information to the public. It also responds to telephone, e-mail and written requests for information and administers the state refund for economic development, the tax abatement registry, the tax increment financing zone registry and the statewide binding arbitration program. The section also prepares publications, online videos, webinars and other educational tools.
- The Outreach and Support Area administers the MAP reviews.
The Property Value Study Field Area is responsible for gathering and analyzing sales data and conducting appraisals of sample properties for the property value study.