Running The Appraisal District Office To Code:
MAP REVIEW BEST PRACTICES
The Texas Comptroller’s Property Tax Assistance Division (PTAD) Methods and Assistance Program (MAP) Review reflects the property tax code compliance statistics of Central Appraisal Districts (CAD). 2022 preliminary results show 102 out of 128 passing all mandatory questions. Review our MAP Best Practices and commonly missed questions below to work toward a clean report.
The MAP review was established in 2010 by the legislature.
Tax Code Section 5.102(a) and related Comptroller Rule 9.301 require PTAD to review appraisal districts at least every other year. Each MAP phase has different questions from the previous cycle. Some questions carry more weight in the mandatory areas. The comptroller reviews the following:
- governance of each appraisal district
- taxpayer assistance
- operating procedures
- appraisal standards, procedures, and methodology
Understand the MAP Review. The Comptroller’s MAP Review section on the PTAD website has a wealth of information. Review the criteria before initiating a new appraisal year. Verify that all requirements are included in your Biennial Reappraisal Plan. Amendments may be necessary based on recent legislative effective dates.
Refer to your CAD Biennial Reappraisal Plan often to ensure deadlines are included and standards and procedures are planned. Refer to the tax codes and the evaluation instrument when preparing staff educational materials. It should be a document actively followed by all the appraisal district staff.
Educate the CAD Board of Directors, staff, taxing units, and the public on the MAP Review. Notify all stakeholders when providing an article to the newspaper or website. Send the website link and give them a head’s up on the opportunity to first read the news to be delivered to the public. Explain the laws and rules we are required to follow. Offer a refresher to CAD Board on the mandatory MAP review rules affecting them.
Know the areas of the MAP review and commonly missed questions (listed below).
For instance, the CAD Board of Director Elections are evaluated in the MAP Review. The election process has a specific timeline. The taxing units may need a refresher on their property tax code calendar deadlines. The newly elected board members must be timely notified of the election results along with the taxing units.
Keep the CAD website, publications, notices, and mapping updated timely. The CAD website is the most valuable educational source for the public. Each legislative session brings new website requirements. BIS will keep you informed of the changes and effective dates. Any newspaper-published notice should be available in the News Release section of your website. The BIS GIS Department has Deed Processing and Mapping solutions ready to update your records and maps.
Customer Service & Public Relations training and Cybersecurity training for the CAD staff are required in the MAP review. The BIS Training Department has fantastic courses available online and in person.
Exemptions processing, special use agricultural appraisal maintenance, and adherence to deadlines are time-consuming. Progress and time limits are difficult to monitor. Agricultural applications, field inspections, and appraisal completion tracking are available from BIS Online Forms and BIS Mobile Field Maps solutions.
The ARB season Online Protest portal and 25.25 corrections process are essential to maintain the integrity of notifications, hearing dates, and the appraisal roll.
State Code and Inspection Date verifications are helpful for appraisal roll category compliance tracking. Monitors and queries will help verify the required consistency, such as E rural improvements with E land and timely inspection dates.
Income-producing properties rely on survey and rendition information. Send surveys to all properties requiring income approach consideration. So much of the appraisal district work involves hours of research and verified data for accuracy.
BIS can assist you in meeting the MAP review standards. Allow our technology solutions and customer support to help you work more efficiently. Many MAP review areas can be verified in the current year if the PTAD reviewer determines a non-compliance finding for 2022.