Methods and Assistance Program
Tax Code Section 5.102 requires the Comptroller’s office to review every appraisal district’s governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology at least once every two years. This process is the Methods and Assistance Program (MAP) performed by the Comptroller’s Property Tax Assistance Division (PTAD).
PTAD publishes the final reports on the MAP webpage and sends notification to the Chief Appraiser, Appraisal District board members, Superintendents and the respective board members of all school districts in the county. Typically, final MAP reports are released in January.
The MAP process provides for an appraisal district to resolve any fails within a year of release of its final report. Appraisal districts that fail to resolve a fail within this time frame are reported to Property Value Study (PVS) management. A remaining fail can jeopardize the awarding of grace to school districts that would otherwise qualify for it in the PVS findings.