1. Methods and Assistance Program (MAP) Reviews Lori Fetterman, MAP Supervisor Emily Hightree, MAP Team Lead Property Tax Assistance Division October 12, 2017

2. 2010-17 Mandatory Results Summary
Preliminary Results
Year
No Fails
One Fail
Two Fails
More than Two Fails
2010
58%
16%
11%
15%
2011
51%
19%
17%
13%
2012
48%
22%
18%
12%
2013
49%
28% 7%
2014
68% 9%
2015
74%
10% 3%
2016
23%
2017 5%

3. 2010-17 Mandatory Results Summary
Final Results
Year
No Fails
One Fail
Two Fails
More than Two Fails
2010
77% 8% 6% 9%
2011
81% 5%
2012
76%
12.5%
10%
1.5%
2013
87%
2014
80% 3%
11%
2015
86% 2%
2016 1%

4. 2010-17 Recommendation Summary
Preliminary Recommendations
Year
Number of Possible Recommendations
Total Preliminary Recommendations (percentage of number possible)
Average Preliminary Recommendations per Appraisal District
2010
23,424
5,336 (22.8%) 42
2011
22,875
5,799 (25.3%) 46
2012
8,793
880 (10%) 7
2013
8,745
695 (7.9%) 6
2014
6,319
337 (5.3%) 3
2015
6,248
258 (4.1%) 2
2016
9,508
869 (9.1%)
2017
9,338
893 (9.6%)

5. 2010-16 Recommendation Summary
Final Recommendations
Year
Number of Possible Recommendations
Total Final Recommendations (percentage of number possible)
Average Final Recommendations per Appraisal District
2010
23,424
2,263 (9.7%) 18
2011
22,875
1,398 (6.1%) 11
2012
8,793
475 (5.4%) 4
2013
8,745
395 (4.5%) 3
2014
6,319
186 (2.9%) 2
2015
6,248
94 (1.5%)
.75
2016
9,508
228 (2.4%)

6. Property Tax Assistance Division
Mike Esparza (Director)
Education and Customer Service Projects Manager
Projects Specialists
Outreach and Support Area
Administrative Support
Information Services Team
Methods and Assistance Program
Information Analysis and Security Area
Data Security and Analysis Team
Multi-County Property Appraisal Team
Field Appraiser Operations Area
Field Appraiser Operations East
Field Appraiser Operations West
Communications and Information Projects Manager

7. Methods and Assistance Program
Mike Esparza (Director)
Jeff Van Pelt (Outreach and Support Manager)
Methods & Assistance Program (MAP)
Supervisor – Lori Fetterman
Team Lead – Emily Hightree
MAP Team: MAP Reviewers

8. MAP Team Workload Reviews Conducted January through June (26 Weeks)
Even Year Cycle: 128 Districts Reviewed
Odd Year Cycle: 125 Districts Reviewed
12 MAP Reviewers
10-11 Appraisal Districts Per MAP Reviewer
Reviews Conducted January through June (26 Weeks)
2.3 Weeks Per Appraisal District

9. MAP Reviewer Schedule Week 1 Week 2 Week 3 Preparing for Onsite Visit
Working through PDR Information received from Appraisal District
Week 2
Onsite at Appraisal District
Week 3
Closing Out and Submitting Reports Finishing up any Outstanding Questions Left from Onsite and Completing MAP Reports
Preparing for Next Appraisal District

10. Importance of PDR Information
Increased Efficiency of MAP Review
Questions on MAP Review may be answered/addressed before Reviewer begins onsite visit
Any issues found within PDR Information may be Brought to the Attention of Appraisal District Sooner
MAP Reviewer Becomes Familiar with Appraisal District, Board of Director, Appraisal Review Board Operations

11. Preliminary and
Onsite Data Access

12. Preliminary and Onsite Data
In conducting the MAP review, the Tax Code authorizes the Comptroller to access all records and reports of the appraisal district. The complexity of the MAP review process and the large number of appraisal districts under review requires that appraisal districts provide the information requested in a timely manner or have it available when the reviewer is onsite. If the information is not available to the reviewer timely, the answer to the corresponding question(s) will be a “No.”

13. Preliminary Data 2018-19 Cycle
Tier 1
31 items requested
Tier 2
Tier 3
29 items requested

14. New Preliminary Data Requested for 2018-19 Cycle
Identify if appraisal district follows Tax Code Section 6.03 or for board of director selection
Identify if Tax Assessor-Collector has been appointed to the appraisal district’s board of directors
Most recent notice of the public hearing to approve reappraisal plan
List of current board of director members

15. Onsite Data and Access
The types of documents and systems to be accessed will be discussed as we go through the questions.
It is important to have the data from the onsite data list ready to be accessed when the MAP reviewer arrives at the appraisal district.

16. Feedback 2014-15 Review Cycle 9 responses were received
32 changes made based upon responses received
Review Cycle
Responses currently being received

17. Appraisal Records and Procedures Reproduction of values
Pass/Fail Questions
Mapping
Reappraisal Plan
Appraisal Records and Procedures
Reproduction of values

18. Appraisal Standards, Procedures and Methodology
Yes/No Question Areas
Governance
Taxpayer Assistance
Appraisal Standards, Procedures and Methodology
Operating
Procedures

19. Governance Review Questions
Chief Appraiser Evaluation
Chief Appraiser Training
Investment Training
Management Training/Professional Development
Taxing Unit Voting Entitlement
Notice of Voting Entitlement
Ballot Sent to Taxing Units
Board of Directors Meetings
Quarterly
Quorum
Reappraisal Plan
Adoption Deadline
Notice
Public Hearing

20. Governance Review Questions
Budget
Preliminary Requirements
Notice
Public Hearing
Agricultural Appraisal Advisory Board
Financial Audit
Board of Directors
Criteria
Vacancy
Allocation Statement

21. Taxpayer Assistance Review Questions
Appraisal District Website
Utility Reports
Annual Reports
Complaint Procedures
Appraisal District
ARB
Open Records Requests
Denying, Modifying or Cancelling Exemptions

22. Taxpayer Assistance Review Questions
Media Packet Notices
Electronic Protests
Access Instructions
Comparable Sales Data
Evidence

23. Operating Procedures Questions
Operations Survey
Processing Arbitration Requests
Partial Exemption List
Preparation and Certification of the Estimate of Taxable Value
Appraisal Roll Corrections
25.25
25.25(b)
25.25(d)
Records Retention

24. Operating Procedures Questions
Disaster Recovery and Mitigation
Appraisal Records Submission to the ARB
ARB
Orders of Determination
Protests and Challenges by Deadline
Approve Records Timely
Evidence Provided During Appeals Process
Agent Authorization Forms
PTAD Classification Guidelines
Properties Correctly Categorized
Exempt Properties Correctly categorized

25. Operating Procedures Questions
Reappraisal Plan
Sending Copies
Define Market Areas
Identify Properties to be Appraised
EARS/EPTS
Timely
Valid

26. Appraisal Standards, Procedures and Methodology Questions
Inspection Dates
Appraisal Cards
Mass Appraisal Reports
Appraisal Services and Mapping Contract
Reviewing, Verifying or Evaluating the Work of Contractors
Ratio Studies

27. Appraisal Standards, Procedures and Methodology Questions
Adjusting Cost Schedules
Neighborhood or Property Specific Factors
Residential
Commercial
Personal Property Inspections
Rendition Penalties
Quality Control
Income Approach
Multi-family Properties
Office Properties
Retail Properties
Warehouse/Mini Storage
Market Rents

28. Appraisal Standards, Procedures and Methodology Questions
Multi-Family Low Income
Verified Sales File
Land
Residential
Commercial
Multi-Family
Agricultural Use Appraisal
Net-to-Land
Inspections
Applications and Documentation
Penalty
Wildlife Management
Minimum Acreage Requirement
Degree of Intensity Standards
Evaluated and/or Updated
Following Current Guidelines

29. Reminder November 1st: Data Due for 2017 Final Reports
January 2018: 2017 Final MAP Reports Released
Outstanding Recommendations: Appraisal District has 1 Year to Remedy Recommendations

30. For More Information Visit the MAP Website: Call Us: Email Us:
Call Us:
Lori Fetterman
Emily Hightree
Visit the MAP Website: