49. Have the inspection dates in the appraisal records been updated within the previous six years as discussed in IAAO’s TIER(S) 1-3 Standard on Mass Appraisal of Real Property? *If the answer to this question is NO, the answer to Mandatory question 4 is a FAIL* Data needs Access to the appraisal system Steps Use sample properties used for Mandatory Question 4 Refer to inspection dates entered in Cost Calculation Tab in reviewer notes Review the appraisal system for each of the properties in the sample and determine if they were inspected within the previous six years If the appraisal system inspection dates are not updated, have the appraisal district show other proof of the inspection dates for the sample properties (field notes, property records, data entry logs, etc.) Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Ensure that all properties are re-inspected at least every six years as discussed in IAAO’s Standard on Mass Appraisal of Real Property. 50. Do the appraisal district’s appraisal cards contain all of the TIER(S) 1-3 information as required by Comptroller Rule 9.3001? *NOTE: The samples for this question will be the same accounts selected in Mandatory Question 1, Step 2.* *For Tier 3 Samples: choose and additional 5 Category F accounts* * 9.3001(e) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents* *9.3001(f) Appraisal district offices failing to establish an appraisal card system as required in this section may be judged to be in compliance upon a showing that an appraisal card system substantially equivalent to that required in this section has been established* Data needs Access to appraisal cards Comptroller Rule 9.3001 Become familiar with Comptroller Rule 9.3001 and items required on appraisal cards per rule Pull a sample of 10 category A, 10 category D, 10 category F Review appraisal cards and complete checklist All answers in the checklist must be answered YES or N/A for this question to be answered as YES
49. Have the inspection dates in the appraisal records been updated within the previous six years as discussed in IAAO’s Standard on Mass Appraisal of Real Property? TIER(S) 1-3 *If the answer to this question is NO, the answer to Mandatory question 4 is a FAIL* Data needs Access to the appraisal system Steps Use sample properties used for Mandatory Question 4 Refer to inspection dates entered in Cost Calculation Tab in reviewer notes Review the appraisal system for each of the properties in the sample and determine if they were inspected within the previous six years If the appraisal system inspection dates are not updated, have the appraisal district show other proof of the inspection dates for the sample properties (field notes, property records, data entry logs, etc.) Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Ensure that all properties are re-inspected at least every six years as discussed in IAAO’s Standard on Mass Appraisal of Real Property. 50. Do the appraisal district’s appraisal cards contain all of the information as required by Comptroller Rule 9.3001? TIER(S) 1-3 *NOTE: The samples for this question will be the same accounts selected in Mandatory Question 1, Step 2.* *For Tier 3 Samples: choose and additional 5 Category F accounts* * 9.3001(e) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents* *9.3001(f) Appraisal district offices failing to establish an appraisal card system as required in this section may be judged to be in compliance upon a showing that an appraisal card system substantially equivalent to that required in this section has been established* Data needs Access to appraisal cards Comptroller Rule 9.3001 Become familiar with Comptroller Rule 9.3001 and items required on appraisal cards per rule Pull a sample of 10 category A, 10 category D, 10 category F Review appraisal cards and complete checklist All answers in the checklist must be answered YES or N/A for this question to be answered as YES
tier3-guidelines.docx