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City of Centerville <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 /> 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 /> Current Sales Study Statistics <br /> The following statistics are based upon ratios calculated using 2013 pay 2014 market values <br /> and October 2013 - September 2014 sales. These are the ratios that our office uses for <br /> citywide equalization, checking assessment accuracy, and predicting trends in the market. <br /> Statistic 2015 <br /> Median Ratio: 93.30 <br /> COD: 6.52 <br /> PRD: .99 <br /> 14 <br />