taxesProperty Tax Assistance

Limited Scope Reviews

There are two types of Limited Scope MAP Reviews. A limited scope review due to IAAO Certificate of Excellence in Assessment Administrative and a limited scope review due to disaster after a governor-declared disaster, pursuant to Tax Code Section 5.102(a-1).

Limited Scope Review Due to IAAO Certificate of Excellence in Assessment Administration

The International Association of Assessing Officer's (IAAO’s) Certificate of Excellence in Assessment Administration (CEAA) recognizes governmental units that integrate best practices into the workplace. The CEAA is a peer review that requires appraisal districts to submit a large amount of data to be reviewed by groups of peers that have previously received the award.

It is the appraisal district’s responsibility to notify the Property Tax Assistance Division (PTAD) when the CEAA is initially issued and at recertification in order to receive a Limited Scope Methods and Assistance Program (MAP) review.

Appraisal districts receiving IAAO's CEAA are reviewed on a reduced number of questions in Governance and Operating Procedures, as well as all questions in Taxpayer Assistance and Appraisal Standards, Procedures and Methodology. The Limited Scope MAP review is only valid for the MAP review cycle following the original CEAA certification or recertification.

Limited Scope Review Due to Disaster after a Governor-Declared Disaster, Pursuant to Tax Code Section 5.102(a-1)

If an appraisal district is established in a county located wholly or partly in an area declared by the governor to be a disaster area during the tax year in which the review is required, the Comptroller may conduct a limited-scope review in place of the review if:

  • the chief appraiser of the appraisal district requests that the review conducted be a limited-scope review; and
  • the comptroller determines that one of the following circumstances exists and was caused by the disaster:
    • a building used by the appraisal district to conduct business is destroyed or is inaccessible or damaged to the extent that it is unusable for at least 30 days;
    • the appraisal district’s records are destroyed or are unusable for at least 30 days;
    • the appraisal district’s computer system is destroyed or is unusable for at least 30 days; or
    • due to extraordinary circumstances, the appraisal district does not have the resources to

Appraisal districts must submit Form 50-314, Request for Limited Scope MAP Review (PDF), within 30 days of the governor’s disaster declaration to PTAD at [email protected].