District maintains decade of excellence with 98.5% rating on comprehensive operational evaluation
MERIDIAN – Bosque Central Appraisal District has received a “Meets” rating with a composite score of 98.5% on its 2024-2025 Methods and Assistance Program (MAP) review conducted by the Texas Comptroller’s Property Tax Assistance Division. This marks the district’s sixth consecutive review cycle of exemplary performance since 2014.
What is the MAP Review?
The MAP review is a comprehensive, mandatory evaluation required by Texas Tax Code Section 5.102. Every appraisal district in Texas undergoes this rigorous examination every two years to ensure compliance with state law and professional appraisal standards.
The review is far more than a simple checklist—it’s an in-depth assessment of day-to-day operations that affects every property owner in Bosque County. State reviewers examine documentation, interview staff, and verify that the district follows proper procedures in everything from processing homestead exemptions to conducting property inspections to handling protests.
Four Areas Under Review:
- Governance – How the board operates, adopts budgets, conducts meetings, and ensures transparency
- Taxpayer Assistance – How the district serves property owners, processes exemptions, and communicates requirements
- Operating Procedures – How the district certifies values, maintains records, and handles protests
- Appraisal Standards, Procedures and Methodology – How properties are valued, whether methods are uniform and reproducible, and if quality controls are in place
Perfect Scores in Operations That Matter Most
Bosque Central Appraisal District achieved perfect 100% scores in the three operational categories that directly impact property owners:
- Taxpayer Assistance: 100% – Confirms the district properly processes exemptions, delivers required notices, maintains accessible records, and serves property owners effectively
- Operating Procedures: 100% – Verifies timely roll certification, proper protest handling, accurate record-keeping, and compliance with all procedural requirements
- Appraisal Standards, Procedures and Methodology: 100% – Validates that property valuations are accurate, uniform, reproducible, and based on sound appraisal practices
- Governance: 94% – Confirms statutory requirements for Board of Directors operations, budget adoption, meeting procedures, and transparency
The district also passed all five mandatory pass/fail requirements, including maintaining current appraisal maps, implementing its reappraisal plan, keeping appraisal records up-to-date, ensuring values are reproducible using written procedures, and confirming administrative functions comply with Chapter 6 of the Property Tax Code.
What This Means for Property Owners
This review confirms that Bosque Central Appraisal District:
- Follows proper procedures in valuing your property
- Processes your exemption applications correctly and timely
- Maintains accurate, up-to-date records
- Provides required notices and information
- Operates with transparency and accountability
- Uses professional, uniform appraisal methods
- Handles protests and hearings according to law
Sustained Excellence Under Proven Leadership
Chief Appraiser Christopher Moser, RPA, CCA, CSTA, has led the district to perfect or near-perfect MAP scores since 2014. “These results reflect our staff’s daily commitment to accuracy, uniformity, and professional service,” said Moser. “Every property owner in Bosque County benefits from the operational standards and transparency required to achieve these scores.”
Understanding the Governance Score
For the first time in over a decade, the district’s Governance score was 94% rather than 100%. The point deduction stems from a single administrative training requirement that does not reflect the operational capability of the district or the dedication of the appointed Board of Directors.
The deficiency involves Review Question 4, which requires all board members to complete Open Meetings training. Every appointed member of the BCAD Board and the Chief Appraiser has completed this training as required. However, the County Tax Assessor-Collector, who sits on the board as a non-voting ex-officio member, declined to take the required one-hour training course.
The district documented numerous attempts to secure compliance, including offers to facilitate the training during board meetings, as well as reminders sent via email, phone, and in person. The Comptroller’s office was obligated to deduct points for this question based on incomplete board compliance.
Important context: The district remains fully compliant with Chapter 6 of the Texas Property Tax Code and continues to meet all operational and transparency standards that have earned perfect or near-perfect scores for the last decade. This single training deficiency by a non-voting ex-officio member does not affect any district operations, property valuations, taxpayer services, or the functioning of the appointed Board of Directors.
What 87 Out of 88 Questions Represents
While MAP scores are often summarized numerically, the Comptroller’s review is fundamentally an examination of daily operations across hundreds of requirements. The MAP review evaluated 88 specific operational questions spanning topics such as:
- Board meeting procedures and budget adoption
- Exemption application processing and verification
- Appraisal roll certification and corrections
- Sales data collection and verification
- Property inspection schedules
- Agricultural use appraisal procedures
- Appraisal review board hearing procedures
- Data security and cybersecurity training
- Public records request handling
- Valuation methodology and quality control
Answering 87 of 88 questions affirmatively reflects thousands of operational decisions made correctly throughout the year.
Statewide Performance Context
During the most recent statewide MAP cycle with published comparative data, only 69 of 125 appraisal districts achieved perfect scores. BCAD’s results continue to place the district among the highest-performing appraisal districts in Texas.
Commitment Going Forward
Bosque Central Appraisal District remains fully committed to:
- Transparency with taxing units and the public
- Strict adherence to statutory requirements
- Continuous improvement in governance and operations
Transparency and Access
The complete 2024-2025 MAP review report is available for public review at 2025 MAP Review. Property owners with questions about the review or district operations are encouraged to contact the appraisal district office at (254) 435-2304 or feedback@bosquecad.com.
About Bosque Central Appraisal District
Bosque Central Appraisal District is responsible for appraising property for ad valorem tax purposes in Bosque County. The district operates under the oversight of a board of directors and serves multiple taxing units including the county, cities, school districts, and special districts.