taxes Property Tax Assistance

2025 Appraisal District Ratio Study

Appraisal District Summary Worksheet

212-Smith

Study Results Last Updated: Aug. 25, 2026

Category Number of Ratios ** 2025 CAD Reported Appraisal Value Median Level of Appraisal Coefficient of Dispersion % Ratios within (+/ -) 10 % of Median % Ratios within (+/ -) 25 % of Median Price - Related Differential
A.SINGLE-FAMILY RESIDENCES 1,219 20,347,136,770 1.00 10.02 62.26 91.96 1.02
B.MULTI-FAMILY RESIDENCES 80 2,008,752,065 * * * * *
C1.VACANT LOTS 47 831,181,796 * * * * *
C2.COLONIA LOTS 0 0 * * * * *
D2.FARM/RANCH IMP 0 37,875,739 * * * * *
E.RURAL-NON-QUAL 157 3,092,883,141 0.99 20.54 38.22 73.25 1.08
F1.COMMERCIAL REAL 171 4,983,140,998 0.97 12.74 51.46 83.63 1.03
F2.INDUSTRIAL REAL 0 587,961,242 * * * * *
G.OIL, GAS, MINERALS 32 220,605,352 * * * * *
J.UTILITIES 11 730,728,802 * * * * *
L1.COMMERCIAL PERSONAL 69 1,729,629,101 * * * * *
L2.INDUSTRIAL PERSONAL 0 1,071,355,681 * * * * *
M.OTHER PERSONAL 0 162,233,487 * * * * *
O.RESIDENTIAL INVENTORY 0 30,306,345 * * * * *
S.SPECIAL INVENTORY 0 120,505,649 * * * * *
OVERALL 1,786 35,954,296,168 1.00 11.63 58.96 88.19 1.04

* Category result not calculated. Calculation requires a minimum of five ratios from either of the following:

  • Categories representing at least 25 percent of total CAD category value.
  • Five ISDs or half the ISDs in the CAD, whichever is less
* *Statistical measures may not be reliable when the sample is small