- 1998 School Property Value Study Showed Almost 6 Percent Increase
- Rylander Reports
- Statewide Median Appraisal Ratios
- Statewide Coefficients of Dispersion
- 1998 Effective M&O Rates Certified to TRS
- Reminder: Annual Property Tax Conference October 4-5 in Austin
- Joint Conference Pre-Registration Form
- Property Tax Division's 21st Annual Conference Agenda
Statewide Coefficients of Dispersion
1985 through 1998 Property Value Studies
The table below compares the statewide coefficients of dispersion from the 1985 to 1998 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 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 A. Single-family Residential 14.14 11.60 12.33 13.61 15.18 13.84 14.11 13.12 12.93 10.74 12.11 11.36 11.06 9.68 B. Multifamily Residential 13.93 12.26 13.70 15.97 13.41 11.73 13.27 10.84 12.66 8.38 10.06 8.43 7.71 7.34 C. Vacant Lots 23.89 19.71 19.16 20.90 22.93 21.57 23.16 22.66 22.01 19.27 18.21 19.86 17.10 15.17 D. Acreage (market value) 23.71 18.29 17.09 18.48 16.95* 16.90* 15.98* 15.50* 16.31* 18.49* 14.92* 14.60* 15.62* 16.09* E. Farm & Ranch Improvements 15.45 13.26 13.05 14.06 * * * * * * * * * * F1. Commercial Real 18.59 17.09 16.04 17.09 18.21 16.54 15.58 15.80 14.38 12.59 13.28 11.34 11.01 10.51 F2. Industrial Real 4.13 3.16 2.21 2.77 ** ** ** ** ** ** ** ** ** ** G. Oil, Gas & Minerals 22.68 25.54 26.48 25.71 16.71 11.00 12.94 9.41 11.20 13.01 12.61 18.95 4.85 7.38 J. Utilities 26.97 23.45 29.55 30.56 24.13 20.50 20.38 17.28 14.18 14.35 12.50 12.40 10.76 9.64 L1. Commercial Personal 19.88 16.79 17.72 21.42 20.75 18.09 17.54 16.36 10.83 8.14 11.95 20.73 11.20 9.24 L2. Industrial Personal 3.11 3.54 2.51 2.59 ** ** ** ** ** ** ** ** ** ** M. Other Personal 15.37 12.65 16.36 14.40 14.02 14.59 17.19 ** ** ** ** ** ** ** O. Residential Inventory n/a n/a n/a 23.01 20.95 14.51 13.84 ** ** ** ** ** ** ** OVERALL 18.49 15.50 16.28 16.91 17.64 16.73 16.18 14.58 13.97 12.86 13.17 13.47 11.64 10.86 * Beginning in 1989, taxable values for Farm & Ranch Improvements (formerly Category E) were merged into Category D with Acreage(market value).
Therefore, Category D for 1989 and subsequent years is not directly comparable to Category D in previous years.** Too few sample observations were available to produce meaningful statewide median appraisal ratios or CODs for these properties.