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Section Two
Appraisal District Findings
The CAD Summary Worksheet by county name is available in HTML or PDF. More information is available from this page for CAD and ISD final results.

The statewide median appraisal ratios and coefficients of dispersion for each property category are in the next two tables.

The appraisal district summary includes, for each property category, the median appraisal ratio, the coefficient of dispersion (COD), the percentage of observations within 10 percent of the median, the percentage of observations within 25 percent of the median and the price-related differential.

These terms and indicators are discussed under Appraisal District Statistics.

Potter and Randall Counties are consolidated into a single appraisal district. The results appear under “Potter-Randall Appraisal District.”

2003 Appraisal District Study Summary – Final Results
Heading Definitions
CAD # - County Appraisal District – assigned number.

CAD Name – Name of County Appraisal District.

Category Description – Property categories used in study.

Median – Appraisal level, or accuracy of an appraisal district’s appraisals in relation to the standard of 100 percent of market value.

Coefficient of Dispersion (COD) - Measures how tightly or loosely the individual sample ratios are clustered around the median. The lower the COD, the more ratios are found close to the median.

10% of Median – Median appraisal ratio multiplied by 10% added to the median ratio yields ratio exceeding median by 10%; subtracting result from median yields ratio 10 percent below median.

25% of Median – Median appraisal ratio multiplied by 25 percent; results added and subtracted to find upper and lower ends.

Price-Related Differential (PRD) - Measure of inequity that may arise from systematic differences in the appraisal of low-value and high-value properties. Only an indicator—cannot alone prove vertical equity or inequity.


Statewide Median Appraisal Ratios
1993 through 2003 Property Value Studies
The table below compares the statewide median appraisal ratios from the 1993 to 2003 Property Value Studies. The statewide median appraisal ratio for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide median appraisal ratio was calculated using the appraisal ratios for all sample properties.
  Property Category 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
A.Single-family Residences 98% 98% 98% 97% 97% 98% 98% 98% 97% 98% 99%
B.Multi-family Residences 100% 99% 99% 99% 98% 99% 98% 98% 99% 98% 98%
C.Vacant Lots 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
D.Rural Real 100%* 100%* 100%* 99%* 98%* 98%* 98%* 98%* 98%* 99%* 99%*
E.Farm & Ranch Improvements * * * * * * * * * * *
F1.Commercial Real 100% 100% 100% 99% 99% 99% 98% 97% 98% 98% 98%
F2.Industrial Real ** ** ** ** ** ** ** ** ** ** **
G.Oil, Gas, Minerals 104% 103% 102% 102% 101% 100% 102% 103% 99% 101% 100%
J.Utilities 100% 101% 102% 99% 100% 100% 100% 100% 100% 100% 100%
L1.Commercial Personal 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
L2.Industrial Personal ** ** ** ** ** ** ** ** ** ** **
M.Other Personal ** ** ** ** ** ** ** ** ** ** **
O.Residential Inventory ** ** ** ** ** ** ** ** ** ** **
 OVERALL 99% 99% 100% 99% 99% 99% 99% 99% 99% 100% 99%
* Beginning in 1989, taxable values for Farm & Ranch Improvements (Category E) were merged into Category D with Acreage (market value).
** Too few sample observations were available to produce meaningful statewide median appraisal ratios for these properties.


Statewide Coefficients of Dispersion
1993 through 2003 Property Value Studies
The table below compares the statewide coefficients of dispersion from the 1993 to 2003 Property Value Studies. The statewide coefficient of dispersion for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide coefficient of dispersion was calculated using the appraisal ratios for all sample properties.
  Property Category 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
A.Single-family Residences 12.93 10.74 12.11 11.36 11.06 9.68 9.23 10.05 10.68 10.33 9.48
B.Multi-family Residences 12.66 8.38 10.06 8.43 7.71 7.34 7.63 7.70 8.91 8.74 10.49
C.Vacant Lots 22.01 19.27 18.21 19.86 17.10 15.17 13.68 14.79 17.29 18.50 18.07
D.Rural Real 16.31* 18.49* 14.92* 14.60* 15.62* 16.09* 14.51* 14.96* 15.64* 15.01* 16.65*
E.Farm & Ranch Improvements * * * * * * * * * * *
F1.Commercial Real 14.38 12.59 13.28 11.34 11.01 10.51 10.59 10.56 10.39 9.82 10.93
F2.Industrial Real ** ** ** ** ** ** ** ** ** ** **
G.Oil, Gas, Minerals 11.20 13.01 12.61 18.95 4.85 7.38 20.52 7.15 31.30 11.50 10.46
J.Utilities 14.18 14.35 12.50 ME 10.76 9.64 12.78 12.26 12.00 11.72 11.66
L1.Commercial Personal 10.83 8.14 11.95 20.73 11.20 9.24 7.52 8.19 8.32 8.44 8.21
L2.Industrial Personal ** ** ** ** ** ** ** ** ** ** **
M.Other Personal ** ** ** ** ** ** ** ** ** ** **
O.Residential Inventory ** ** ** ** ** ** ** ** ** ** **
 OVERALL 13.97 12.86 13.17 13.47 11.64 10.86 11.79 11.53 12.26 11.49 11.38
* Beginning in 1989, taxable values for Farm & Ranch Improvements (Category E) were merged into Category D with Acreage (market value).
** Too few sample observations were available to produce meaningful statewide coefficients of disperson for these properties.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division