An analysis of costs of property tax appraisal in Texas

The property tax in Texas has been a long-time source of revenue for governmental agencies. Tax inequity, ratio assessments of underappraisals, and over three thousand taxing entities with appraisal responsibilities fostered a continuing call for tax reform. In 1979, the 66th Legislature enacted several revisions to the tax code, the major change being the establishment of the county-wide single appraisal tax districts. Without regulatory standards for budgeting and audit requirements, the 253 county appraisal districts in Texas have demonstrated a wide range in appraisal costs. This study is concerned with the analysis of appraisal budgets for the purpose of establishing a composite model for County Appraisal District budgets. The study will consider the questions: 1. Do per parcel costs increase with efficiency? 2. Is there a correlation between functional budgetary expenditures? 3. Is there a uniformity of budgetary percentages within the districts considered? 4. What is the best measure of tax cost efficiency? [...]