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Property Yalue Studr / State Aid Appeals Property Value Studies aze the annual study conducted by the Texas Comptroller of Public Accounts to esrimate the total taxable value of all property in each school district. As a part of this annual study, the Comptroller must: 1. Use sales and generally accepted suditing and sampling techniques, 2. Review the appraisal methods, standards and procedures of each appraisal district to determine whether they use generally accepted standards, 3. Test the validity of tatcable values in each appraisal district and presume that these values are correct when values are valid. 'T'he state's distribution of aid is dependent upon the Comptroller's findings. At any time in the process, any number of etrors can occur on the part of the Comptroller's study. If an enor should occur, a school district could lose hundreds of thousands of dollazs in state funding. For this reason, our firm has represerned school districts for several years in the appeal of the CompU-olier's findings. Robert Mott handles all of our State Aid Appeals. Under Mr. Mott's supervision, Carla Pope-Osborne is our State Aid Appeals Director. Both of these individuals have extensive experience with State Aid Appeals and the Comptroller's office. Robert Mott, a named partner of the firm, began his legal cazeer with the Comptroller's office. Part of his duties with the Comptroller's Office was to assist with the creation of the Texas Property Tax Code. From the Comptroller's office, he went to the State Property Taic Board and later, to the Harris County Appraisal District. At Harris County Appraisal District, Mr. Mott was the Director of Standards and Procedures. Carla Pope- Osbome has thirteen years of experience with the Comptroller's office. At the Comptroller's office, Carla Pope-Osbome defended the state's posirion with the value studies. Her capability and professionalism led to our firm's decision to hire her and put her in charge of our appeals section. Robert Mott's background, courtroom experience and connections with state agencies is a valuable tool for school districts when contesting the Comptroller's findings. Robert Mott has been assisting school district's throughout the state for the past eleven yeazs to recover millions of dollars of lost state aid had the state's findings not been contested by him. Pat Werline is responsible for taxable value audits and has over fourteen yeazs of eacperience as supervisor of the comptrollers property value study division. In 1996, we successfully concluded litigation against the State Comptroller for eleven school districts in North Central and South Eastern Texas which brought in an additional $18,000,000. When we are hired by a school district, we will examine the data that the state used to make its determination. We will look at each category in the state's report. We will photograph and examine the property. We will talk Satiop IY - ka" ot Sarica - PW 15