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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 two tables on page 18.

The CAD 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.”

definitions


Statewide Median Appraisal Ratios

The table below compares the statewide median appraisal ratios from the 1994 to 2005 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 1994 1995 1996 1997 1998 1999 2000 2001 2002 20032004
A.Single-family Residences 98% 98% 97% 97% 98% 98% 98% 97% 98% 99%99%
B.Multi-family Residences 99% 99% 99% 98% 99% 98% 98% 99% 98% 98%98%
C.Vacant Lots 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%100%
D.Rural Real 100%* 100%* 99%* 98%* 98%* 98%* 98%* 98%* 99%* 99%*98%*
E.Farm & Ranch Improvements * * * * * * * * * * *
F1.Commercial Real 100% 100% 99% 99% 99% 98% 97% 98% 98% 98%97%
F2.Industrial Real ** ** ** ** ** ** ** ** ** ** **
G.Oil, Gas, Minerals 103% 102% 102% 101% 100% 102% 103% 99% 101% 100%100%
J.Utilities 101% 102% 99% 100% 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% 100% 99% 99% 99% 99% 99% 99% 100% 99%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

The table below compares the statewide coefficients of dispersion from the 1994 to 2004 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 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
A.Single-family Residences 10.74 12.11 11.36 11.06 9.68 9.23 10.05 10.68 10.33 9.48 9.57
B.Multi-family Residences 8.38 10.06 8.43 7.71 7.34 7.63 7.70 8.91 8.74 10.49 8.45
C.Vacant Lots 19.27 18.21 19.86 17.10 15.17 13.68 14.79 17.29 18.50 18.07 18.31
D.Rural Real 18.49* 14.92* 14.60* 15.62* 16.09* 14.51* 14.96* 15.64* 15.01* 16.65* 16.52*
E.Farm & Ranch Improvements * * * * * * * * * * *
F1.Commercial Real 12.59 13.28 11.34 11.01 10.51 10.59 10.56 10.39 9.82 10.93 11.37
F2.Industrial Real ** ** ** ** ** ** ** ** ** ** **
G.Oil, Gas, Minerals 13.01 12.61 18.95 4.85 7.38 20.52 7.15 31.30 11.50 10.46 9.25
J.Utilities 14.35 12.50 ME 10.76 9.64 12.78 12.26 12.00 11.72 11.66 10.18
L1.Commercial Personal 8.14 11.95 20.73 11.20 9.24 7.52 8.19 8.32 8.44 8.21 9.16
L2.Industrial Personal ** ** ** ** ** ** ** ** ** ** **
M.Other Personal ** ** ** ** ** ** ** ** ** ** **
O.Residential Inventory ** ** ** ** ** ** ** ** ** ** **
 OVERALL 12.86 13.17 13.47 11.64 10.86 11.79 11.53 12.26 11.49 11.38 11.29
* 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