An analysis of costs of property tax appraisal in Texas

dc.contributor.advisorHooker, Richard Lee
dc.contributor.committeeMemberStrahan, Richard D.
dc.contributor.committeeMemberStevens, Jody L.
dc.contributor.committeeMemberZuckerman, John V.
dc.creatorWalden, Earl T., Jr.
dc.description.abstractThe 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? [...]
dc.description.departmentEducation, College of
dc.format.digitalOriginreformatted digital
dc.rightsThis item is protected by copyright but is made available here under a claim of fair use (17 U.S.C. Section 107) for non-profit research and educational purposes. Users of this work assume the responsibility for determining copyright status prior to reusing, publishing, or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions requires express permission of the copyright holder.
dc.subjectTax assessment--Costs
dc.subjectProperty tax--Texas
dc.titleAn analysis of costs of property tax appraisal in Texas
dcterms.accessRightsThe full text of this item is not available at this time because it contains documents that are presumed to be under copyright and are accessible only to users who have an active CougarNet ID. This item will continue to be made available through interlibrary loan. of Education, College of of Houston of Education


Original bundle

Now showing 1 - 1 of 1
No Thumbnail Available
3.63 MB
Adobe Portable Document Format