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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 following two tables.

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."

Heading Definitions for the 2006 Appraisal District Study Summary: Final Results


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

The table below compares the statewide median appraisal ratios for property categories included in the Property Value Study from 1995 to 2005. 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 1996 1997 1998 1999 2000 2001 2002 2003 2004 20052006
A. Single-family Residences 0.97 0.97 0.98 0.98 0.98 0.97 0.98 0.98 0.99 0.980.98
B. Multi-family Residences 0.99 0.98 0.99 0.98 0.98 0.99 0.98 0.98 0.97 0.980.97
C .Vacant Lots 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.001.00
D. Rural Real 0.99 0.98 0.98 0.98 0.98 0.98 0.99 0.99 0.98 0.990.99
F1. Commercial Real 0.99 0.99 0.99 0.98 0.97 0.98 0.98 0.98 0.97 0.970.97
G. Oil, Gas, Minerals 1.02 1.01 1.00 1.02 1.03 0.99 1.01 1.00 1.00 1.011.02
J. Utilities 0.99 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.99 1.001.00
L1. Commercial Personal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.001.00
OVERALL 0.99 0.99 0.99 0.99 0.99 0.99 1.00 0.99 0.99 0.990.99

Source: Susan Combs, Texas Comptroller of Public Accounts, Property Tax Division

Statewide Coefficients of Dispersion

The table below compares the statewide coefficients of dispersion for property categories included in the Property Value Study from 1995 to 2005. 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 1996 1997 1998 1999 2000 2001 2002 2003 2004 20052006
A. Single-family Residences 11.36 11.06 9.68 9.23 10.05 10.68 10.33 9.65 9.65 9.839.44
B. Multi-family Residences 8.43 7.71 7.34 7.63 7.70 8.91 8.74 10.73 9.66 8.468.91
C. Vacant Lots 19.86 17.10 15.17 13.68 14.79 17.29 18.50 18.75 18.55 16.4615.60
D. Rural Real 14.60 15.62 16.09 14.51 14.96 15.64 15.01 17.04 16.68 15.4516.58
F1. Commercial Real 11.34 11.01 10.51 10.59 10.56 10.39 9.82 11.24 11.59 12.0011.35
G. Oil, Gas, Minerals 18.95 4.85 7.38 20.52 7.15 31.30 11.50 10.97 9.65 9.8821.58
J. Utilities 12.40 10.76 9.64 12.78 12.26 12.00 11.72 11.70 11.83 12.558.92
L1. Commercial Personal 20.73 11.20 9.24 7.52 8.19 8.32 8.44 8.23 9.20 9.487.96
OVERALL 13.47 11.64 10.86 11.79 11.53 12.26 11.49 11.55 11.30 11.2411.61

Source: Susan Combs, Texas Comptroller of Public Accounts, Property Tax Division

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