(Meridian) —The Bosque Central Appraisal District passed the 2023 Texas Comptroller Methods and Assistance Program (MAP) review with a 100 percent. Out of the 253 appraisal districts, only 156 passed the audit in all areas. We are proud to be among them.
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.
The independent audit is a comprehensive process that takes several weeks to complete, and it serves a crucial purpose:
- To assess whether appraisal districts are meeting minimum statutory and appraisal requirements.
- To identify areas where improvements are needed and assist districts in complying with statutes and generally accepted appraisal practices.
The audit specifically examines four key areas:
- Governance
- Taxpayer Assistance
- Operating Procedures
- Appraisal Standards, Procedures, and Methodology
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.
This review is conducted in accordance with Tax Code Section 5.102(a-1) and related Comptroller Rule 9.301. The Comptroller is required by statute to review appraisal district governance, taxpayer assistance, operating procedures and appraisal standards.
For more information about the MAP Review, contact Bosque Central Appraisal District (254) 435-2304; feedback@BosqueCad.com; or PO Box 393, Meridian, TX 76665.
Click here for the link to the Comptroller’s website with more information about the MAP Review.