Texas Comptroller Susan Combs is revamping her office in a far-sighted effort to be more responsive to appraisal districts and property taxpayers, and to ready it for reforms soon to come.

The changes will enhance good government practices, efficiency and transparency -- traits that are becoming the hallmarks of Ms. Combs' tenure in the position.

Ms. Combs has renamed the Property Tax Division the Property Tax Assistance Division. It will move out of the Local Government Assistance and Economic Analysis Division and become a stand-alone division at the comptroller's office.

"The division's new name and independent identity reflect a renewed emphasis on one of our key responsibilities -- providing technical assistance to local school districts and county appraisal districts to help them comply with property tax laws and use property appraisal methods that produce accurate results," Combs says. "Through more outreach and education, we will work with taxpayers who are sometimes confused by property taxes and appraisals set by the local districts. Taxpayers have the right for their concerns to be heard."

She will also revise the annual Property Value Study (PVS), which measures the taxable value of property within school districts, which is then used to determine the amount of state funding distributed to Texas school districts.

She'll seek to make the PVS more responsive to actual property sales data.

"It is very important that we continue to perform an independent, outside evaluation of local property values through the PVS in its new approach," Ms. Combs says. "The study provides checks and balances to ensure property is appraised at market value."

When school districts and county appraisal districts disagree with the PVS results, they can appeal. Until now, however, their appeals have been heard by examiners within the comptroller's office. Ms. Combs says that now, the appeals will be conducted by the State Office of Administrative Hearings.

These changes in the structure of her office will also help make it ready for new legislation that could come soon.

Smith County Chief Appraiser Michael Barnett is also the president-elect of the Texas Association of Appraisal Districts. He says the changes will benefit taxpayers.

"I think it's very positive," Barnett says. "She's trying to make sure the property tax division is carrying out its responsibilities. It's an effort on her part to better facilitate that resource."

State Sen. Kevin Eltife agrees.

"I applaud Comptroller Combs for being pro-active on this issue," Eltife says. "Everyone knows we have to do some sort of appraisal reform. And her office will be ready."

Ms. Combs led the effort to put the state's checkbook online. She has also worked tirelessly to de-politicize the office.

Ms. Combs should be commended for her further efforts to make government as open, accessible and transparent as possible.