Welcome to Kerr Central Appraisal District!

Within this site you will find general information about the District and the ad valorem property tax system in Texas, as well as information regarding specific properties within the district.

Kerr Central Appraisal District is responsible for appraising all real and business personal property within Kerr County. The district appraises property according to the Texas Property Tax Code and the Uniform Standards of Professional Appraisal Practices (USPAP).

Kerr Central Appraisal District is responsible for the fair market appraisal of properties within each of the following taxing entities:

 

Kerr County Kerr County Lateral Roads
Kerrville I.S.D. Ingram I.S.D.
Hunt I.S.D. Center Point I.S.D.
Divide I.S.D. City of Kerrville
City of Ingram Lake Ingram Estates Road District
Headwaters Groundwater Conservation District Upper Guadalupe River Authority
Kerr County ESD #1 Kerr County ESD #2
   
Comfort I.S.D. Medina I.S.D.
Harper I.S.D.

 

The State Comptroller’s Office will be doing our property value study (PVS) this year. The study will be testing the accuracy, equity, and uniformity of the District’s appraisals, and is used to determine our local school districts’ state funding.  The primary purpose of the PVS is to help ensure equitable distribution of state funding for public education.  Texas funds public education through state and local funds.  Local funding comes from property taxes.  Texas bases its funding on the total taxable property value within each school district, as determined by the PVS. 

 

The secondary purpose of the PVS is to collect data to provide taxpayers, school districts, county appraisal districts, and the legislature with measures of CAD performance.  Tax Code Section 5.10 requires the Comptroller’s office to measure the District at least once every two years and to publish the results. The Comptroller’s Property Tax Assistance Division (PTAD) measures the level and uniformity of property tax appraisals using data collected in the school district ratio study. The level of appraisal shows whether the District has appraised properties at 100 percent of the legally required level—normally the market value. The uniformity of appraisal indicates how much the percentage of market value varies from property to property.

 

The Comptroller’s office tests the values the District assigns to each tested property category by constructing a statistical margin of error around the Comptroller’s estimate of value for selected property categories in each school district. PTAD uses the actual margin of error if it is greater than 5 percent. In all other instances, PTAD has an allowable error of 5 percent, even if the actual margin of error is much smaller. The actual margin of error and the allowable error are both referred to as the margin of error. PTAD considers values valid, or acceptable, when they are within the margin of error.  PTAD considers values outside this margin of error invalid.  This means that we are required to appraise property between 95 and 105 percent of market value in order to be considered acceptable.