Assessment Ratio Analysis

How we compute assessment-to-market ratios and coefficient of dispersion per IAAO standards.

Assessment Ratio Analysis

The assessment-to-market ratio (AMR) compares your property's assessed value against its estimated fair market value:

AMR = Assessed Value / Estimated Market Value

An AMR significantly above 1.0 suggests potential over-assessment. We also compute the Coefficient of Dispersion (COD), which measures assessment uniformity across properties in your jurisdiction -- a key indicator of systematic assessment bias.

Our methodology follows the IAAO Standard on Ratio Studies (2013), the authoritative reference used by assessing officers nationwide.