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<br />City of Centerville <br /> <br />The goal of a good assessment is a COD of 10 to 20. A COD under 10 is considered <br />excellent and anything over 20 will mean an assessment review by the Department of <br />Revenue. <br /> <br />Price Related Differential (PRD): This statistic measures the equality between the <br />assessment of high and low valued property. A PRD over 100 indicates a regressive <br />assessment, or the lower valued properties are assessed at a greater degree than the <br />higher. A PRD of less than 100 indicates a progressive assessment or the opposite. A <br />perfect PRD of 100 means that both higher and lower valued properties are assessed <br />exactly equal. <br /> <br />Current Sales Study Statistics <br />The following statistics are based upon ratios calculated using 2011 pay 2012 market values <br />and October 2011 - September 2012 sales. These are the ratios that our office uses for <br />citywide equalization, checking assessment accuracy, and predicting trends in the market. <br />Statistic 2013 <br />Median Ratio: 94.4 <br />Aggregate Ratio: 94.8 <br />Mean Ratio: 94.2 <br />COD: 5.6 <br />PRD: 101 <br /> <br /> <br />2013 Anoka County Ratio Study <br />See Appendix for Countywide sales ration information. <br /> <br />14 <br /> <br /> <br />