Taxable Value Audits & Property Value Study Appeals in Texas | MVBA

Taxable Value Audits & Property Value Study Appeals

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Make sure your Texas schools get the state funding they deserve.

mvba’s expert team is ready to help you simplify the intricate and complex legal processes around Texas school funding. Don’t let your schools miss out on any of their much-needed funding.

Was your Texas school district assigned local or state value?

The Texas Comptroller of Public Accounts conducts annual Property Value Studies to determine if appraisal districts are appraising property within their jurisdiction at market value. If the Comptroller’s office finds that property has not been appraised at fair market value, it “invalidates” the district’s local value, substituting its own estimate, “state value.” The Comptroller certifies this new value to the Texas Education Agency (TEA) for the purpose of determining state funding for the school districts.

Being assigned state value can result in a significant loss of school funding.

If you believe your district’s values have changed due to granted exemptions, bankruptcies, litigation or for other reasons, we can help. We work with you to determine if your district could receive additional funding adjustments from TEA.

Has your T2 value changed?

mvba proactively prepares Requests for School District Taxable Value Audits pursuant to the provision of Section 403.302(h) of the Government Code. We support clients throughout the audit process, preparing and providing all necessary forms, supporting schedules and data to the Comptroller’s Property Tax Assistance Division.

School finance FAQ

Yes. mvba’s school finance services are exclusively focused on Texas school districts. Our team works entirely within the Texas education, taxation and regulatory framework. This enables us to provide deeper, more practical guidance than firms with a national or multi-state focus.  

We support districts of all sizes, from small rural to large, fast-growing suburban. Our experience includes complex financial planning and large bond projects, as well as day-to-day advisory work for districts navigating staffing, enrollment and funding challenges.  

Districts are currently facing:

  • Increased scrutiny of property value studies 
  • Growing pressure around tax rates and tax reduction efforts  
  • Enrollment-based funding tied directly to attendance  
  • Uncertainty around replacement revenue sources  
  • The introduction of Education Savings Accounts (ESAs) and voucher programs  

Demand is especially strong for budgeting, tax rate guidance and property value studies. This need is expected to grow through 2026 as funding models continue to evolve.  

While mvba is a law firm, our school finance practice functions primarily as a strategic advisory service. The focus is on planning, forecasting, interpretation and guidance, not litigation or one-time legal actions. Many districts are already working with mvba for other services and are expanding into school finance support as new needs arise.  

mvba closely monitors legislative sessions, Comptroller updates, and regulatory developments that impact school finance. Our clients benefit from early awareness and proactive guidance, allowing districts to prepare changes before they affect budgets, staffing, or compliance.  

Every district’s situation is different. The best first step is to complete the contact form to start a conversation about your district’s specific needs. From there, we’ll discuss how mvba can support your leadership team now and into the future. 

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Make sure your Texas schools get the state funding they deserve.

mvba’s expert team is ready to help you simplify the intricate and complex legal processes around Texas school funding. Don’t let your schools miss out on any of their much-needed funding.

Was your Texas school district assigned local or state value?

The Texas Comptroller of Public Accounts conducts annual Property Value Studies to determine if appraisal districts are appraising property within their jurisdiction at market value. If the Comptroller’s office finds that property has not been appraised at fair market value, it “invalidates” the district’s local value, substituting its own estimate, “state value.” The Comptroller certifies this new value to the Texas Education Agency (TEA) for the purpose of determining state funding for the school districts.

Being assigned state value can result in a significant loss of school funding.

If you believe your district’s values have changed due to granted exemptions, bankruptcies, litigation or for other reasons, we can help. We work with you to determine if your district could receive additional funding adjustments from TEA.

Has your T2 value changed?

mvba proactively prepares Requests for School District Taxable Value Audits pursuant to the provision of Section 403.302(h) of the Government Code. We support clients throughout the audit process, preparing and providing all necessary forms, supporting schedules and data to the Comptroller’s Property Tax Assistance Division.