{
 "name": "Taxing jurisdiction statistics: how many governments tax a commercial property?",
 "description": "Every jurisdiction-related statistic published on https://glvtl.com/non-arms-length-sales-statistics/, carried across unchanged: one row per metric, traced to the field-study CSV it was counted in. The seven markets are the counties Glove covers, which is a commercial reason and not a statistical one. Not national estimates, not projections, not a survey.",
 "publisher": "Sterling Digital Partners",
 "creator": "Chris Klebl",
 "url": "https://glvtl.com/taxing-jurisdiction-statistics/",
 "license": "https://creativecommons.org/licenses/by/4.0/",
 "license_name": "CC BY 4.0",
 "version": "2026-09-20",
 "markets_covered": 7,
 "counties_covered": 9,
 "studies": 6,
 "states": 5,
 "metrics": 117,
 "attribution": "Klebl, C. (2026). Taxing jurisdiction statistics: how many governments tax a commercial property? Sterling Digital Partners. https://glvtl.com/taxing-jurisdiction-statistics/",
 "sources": [
  {
   "study_no": "01",
   "market": "Sarasota County, Florida",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "study_no": "02",
   "market": "Miami-Dade County, Florida",
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "study_no": "03",
   "market": "Mecklenburg County, North Carolina",
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "study_no": "01",
   "market": "Manatee County, Florida",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "study_no": "04",
   "market": "Harris County, Texas",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "study_no": "05",
   "market": "Charleston Tri-County, South Carolina",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "study_no": "06",
   "market": "Davidson County, Tennessee",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  }
 ],
 "data": [
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_live",
   "value": "129734",
   "denominator": "304544",
   "share": "42.6%",
   "note": "situs city = SARASOTA",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_unincorporated",
   "value": "101809",
   "denominator": "129734",
   "share": "78.5%",
   "note": "Municipality = Sarasota County",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_city_of_sarasota",
   "value": "27925",
   "denominator": "129734",
   "share": "21.5%",
   "note": "Municipality = City of Sarasota",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_commercial",
   "value": "6442",
   "denominator": "10934",
   "share": "58.9%",
   "note": "commercial with situs city SARASOTA",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_commercial_unincorporated",
   "value": "4301",
   "denominator": "6442",
   "share": "66.8%",
   "note": "Municipality = Sarasota County",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Sarasota County, Florida",
   "study_no": "01",
   "metric": "sarasota_situs_commercial_city",
   "value": "2141",
   "denominator": "6442",
   "share": "33.2%",
   "note": "Municipality = City of Sarasota",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Sarasota County Property Appraiser, SCPA_Parcels_Sales_CSV.zip",
   "source_date": "2026-09-18",
   "counted_date": "2026-09-19"
  },
  {
   "market": "Miami-Dade County, Florida",
   "study_no": "02",
   "metric": "jurisdiction_unincorporated_roll",
   "value": "395369",
   "denominator": "938308",
   "share": "42.1%",
   "note": "PHY_CITY reads \"Unincorporated County\"",
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Miami-Dade County, Florida",
   "study_no": "02",
   "metric": "jurisdiction_unincorporated_commercial",
   "value": "16530",
   "denominator": "56907",
   "share": "29.0%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Miami-Dade County, Florida",
   "study_no": "02",
   "metric": "address_points_mailing_as_miami",
   "value": "328540",
   "denominator": "613901",
   "share": "53.5%",
   "note": "county address layer",
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Miami-Dade County, Florida",
   "study_no": "02",
   "metric": "address_points_mailing_miami_not_city_of_miami",
   "value": "254328",
   "denominator": "328540",
   "share": "77.4%",
   "note": "MAILING_MUNIC=MIAMI and MUNIC_NAME<>MIAMI",
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Miami-Dade County, Florida",
   "study_no": "02",
   "metric": "address_points_actually_city_of_miami",
   "value": "77311",
   "denominator": "613901",
   "share": "12.6%",
   "note": "MUNIC_NAME=MIAMI",
   "study_url": "https://glvtl.com/field-study/miami-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/miami-commercial-record/miami-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, 2026 preliminary assessment roll (NAL + SDF), and the Miami-Dade County address layer",
   "source_date": "2026-07-01",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_charlotte",
   "value": "15829",
   "denominator": "20794",
   "share": "76.1%",
   "note": "taxmundist",
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_not_charlotte",
   "value": "4965",
   "denominator": "20794",
   "share": "23.9%",
   "note": "six towns plus unincorporated",
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_cornelius",
   "value": "1162",
   "denominator": "20794",
   "share": "5.6%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_huntersville",
   "value": "1043",
   "denominator": "20794",
   "share": "5.0%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_unincorporated",
   "value": "884",
   "denominator": "20794",
   "share": "4.3%",
   "note": "no municipal government at all",
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_matthews",
   "value": "776",
   "denominator": "20794",
   "share": "3.7%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_pineville",
   "value": "510",
   "denominator": "20794",
   "share": "2.5%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_mint_hill",
   "value": "349",
   "denominator": "20794",
   "share": "1.7%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_commercial_davidson",
   "value": "241",
   "denominator": "20794",
   "share": "1.2%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_all_parcels_charlotte",
   "value": "317599",
   "denominator": "428758",
   "share": "74.1%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "jurisdiction_all_parcels_unincorporated",
   "value": "31950",
   "denominator": "428758",
   "share": "7.5%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Mecklenburg County, North Carolina",
   "study_no": "03",
   "metric": "address_keys_spanning_two_or_more_municipalities",
   "value": "83",
   "denominator": "218",
   "share": "38.1%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/mecklenburg-commercial-record/mecklenburg-commercial-record-2026-09.csv",
   "source": "Mecklenburg County, NC Open Mapping bulk data, Cama_Table.zip and Parcel_Sales_Table.zip",
   "source_date": "2026-09-15",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_parcels_incorporated",
   "value": "41703",
   "denominator": "236531",
   "share": "17.6%",
   "note": "TAX_AUTH_CD is one of the seven municipal codes",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_parcels_unincorporated",
   "value": "194828",
   "denominator": "236531",
   "share": "82.4%",
   "note": "all other TAX_AUTH_CD values",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_sarasota_situs",
   "value": "13665",
   "denominator": "236531",
   "share": "5.8%",
   "note": "situs city = SARASOTA on Manatee's roll",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_sarasota_situs_unincorporated",
   "value": "13665",
   "denominator": "13665",
   "share": "100.0%",
   "note": "not one sits inside a municipality",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_sarasota_situs_zip_34243",
   "value": "13638",
   "denominator": "13665",
   "share": "99.8%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_sarasota_situs_commercial",
   "value": "917",
   "denominator": "7277",
   "share": "12.6%",
   "note": "commercial with situs city SARASOTA",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_sarasota_situs_commercial_unincorporated",
   "value": "917",
   "denominator": "917",
   "share": "100.0%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_bradenton_situs",
   "value": "120029",
   "denominator": "236531",
   "share": "50.7%",
   "note": "situs city = BRADENTON",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_bradenton_situs_unincorporated",
   "value": "96344",
   "denominator": "120029",
   "share": "80.3%",
   "note": "not in the City of Bradenton",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_bradenton_situs_city",
   "value": "23685",
   "denominator": "120029",
   "share": "19.7%",
   "note": "TAX_AUTH_CD 0021 City of Bradenton",
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_bradenton_situs_commercial",
   "value": "4186",
   "denominator": "7277",
   "share": "57.5%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Manatee County, Florida",
   "study_no": "01",
   "metric": "manatee_bradenton_situs_commercial_unincorporated",
   "value": "3019",
   "denominator": "4186",
   "share": "72.1%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/sarasota-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/sarasota-commercial-record/sarasota-commercial-record-2026-09.csv",
   "source": "Florida Department of Revenue, PTO Data Portal, 2026 preliminary NAL and SDF for Manatee County (DOR county 51): NAL51P202601.csv and SDF51P202601.csv",
   "source_date": "2026-07-27",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "taxing_districts_in_table",
   "value": "1078",
   "denominator": null,
   "share": null,
   "note": "distinct tax_dist in jur_tax_dist_exempt_value_rate.txt (44623 rows, one per district per exemption code)",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "taxing_districts_on_commercial",
   "value": "748",
   "denominator": null,
   "share": "69.4%",
   "note": "distinct codes appearing in jurs on an F1/F2 account",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_codes_in_block_051_086",
   "value": "34",
   "denominator": null,
   "share": null,
   "note": "OUR classification: contiguous code block, 069 NOT USED excluded, 077 absent from the table",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "cities_holding_commercial",
   "value": "31",
   "denominator": null,
   "share": "91.2%",
   "note": "city codes appearing on at least one F1/F2 account",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_in_no_city",
   "value": "25031",
   "denominator": null,
   "share": "35.1%",
   "note": "no tax_dist in 051-086 on the account. NOT an ETJ count: jurs records taxing jurisdictions and an ETJ levies no tax",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_in_a_city",
   "value": "46245",
   "denominator": null,
   "share": "64.9%",
   "note": "splits exactly: 25031 + 46245 = 71276",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_in_two_cities",
   "value": "46",
   "denominator": null,
   "share": "0.1%",
   "note": "accounts carrying more than one 051-086 code",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_with_no_jurs_at_all",
   "value": "11",
   "denominator": null,
   "share": "0.0%",
   "note": "jurs empty; counted in no_city above",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "value_no_city_usd",
   "value": "86073628876",
   "denominator": null,
   "share": "39.9%",
   "note": "$86.1bn of $216.0bn",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "value_in_city_usd",
   "value": "129891847570",
   "denominator": null,
   "share": "60.1%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "houston_accounts",
   "value": "35807",
   "denominator": null,
   "share": "50.2%",
   "note": "tax_dist 061 CITY OF HOUSTON",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "houston_value_usd",
   "value": "105073758786",
   "denominator": null,
   "share": "48.7%",
   "note": "$105.1bn of $216.0bn",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_accounts_city_of_pasadena",
   "value": "2733",
   "denominator": null,
   "share": "3.8%",
   "note": "tax_dist 074",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_accounts_city_of_baytown",
   "value": "1727",
   "denominator": null,
   "share": "2.4%",
   "note": "tax_dist 051",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_accounts_city_of_south_houston",
   "value": "864",
   "denominator": null,
   "share": "1.2%",
   "note": "tax_dist 078",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_accounts_city_of_laporte",
   "value": "814",
   "denominator": null,
   "share": "1.1%",
   "note": "tax_dist 071",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "city_accounts_city_of_humble",
   "value": "780",
   "denominator": null,
   "share": "1.1%",
   "note": "tax_dist 062",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "no_city_in_utility_district",
   "value": "12665",
   "denominator": null,
   "share": "17.8%",
   "note": "in no city AND in a MUD / WCID / UD / PUD. Utility class is a NAME test, weaker than the city code block",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "no_city_county_only",
   "value": "12366",
   "denominator": null,
   "share": "17.3%",
   "note": "in no city and in no utility district",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "value_no_city_in_utility_district_usd",
   "value": "37982790210",
   "denominator": null,
   "share": "44.1%",
   "note": "$38.0bn of the $86.1bn outside every city",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "no_city_in_utility_district_broad",
   "value": "13222",
   "denominator": null,
   "share": "18.6%",
   "note": "the same count with fresh water supply districts, water authorities and drainage districts added. The gap between this and the narrow figure is the width of the judgement call",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "no_city_county_only_broad",
   "value": "11809",
   "denominator": null,
   "share": "16.6%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_districts_holding_no_city_commercial",
   "value": "398",
   "denominator": null,
   "share": "61.1%",
   "note": "of 651 utility districts in the table",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_districts_holding_no_city_commercial_broad",
   "value": "408",
   "denominator": null,
   "share": "61.1%",
   "note": "of 668 on the broad definition",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_district_hc_wcid_21",
   "value": "440",
   "denominator": null,
   "share": "3.5%",
   "note": "tax_dist 602",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_district_hc_wcid_36",
   "value": "328",
   "denominator": null,
   "share": "2.6%",
   "note": "tax_dist 603",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_district_hc_ud_16",
   "value": "322",
   "denominator": null,
   "share": "2.5%",
   "note": "tax_dist 566",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_district_cimarron_mud",
   "value": "308",
   "denominator": null,
   "share": "2.4%",
   "note": "tax_dist 140",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "utility_district_bridgestone_mud",
   "value": "242",
   "denominator": null,
   "share": "1.9%",
   "note": "tax_dist 121",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "mean_taxing_jurisdictions",
   "value": "8.82",
   "denominator": null,
   "share": null,
   "note": "distinct codes in jurs per F1/F2 account",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "max_taxing_jurisdictions",
   "value": "15",
   "denominator": null,
   "share": null,
   "note": "2 accounts at the maximum",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "mean_taxing_jurisdictions_in_city",
   "value": "8.73",
   "denominator": null,
   "share": null,
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "mean_taxing_jurisdictions_no_city",
   "value": "8.99",
   "denominator": null,
   "share": null,
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "mean_taxing_jurisdictions_no_city_in_utility",
   "value": "9.38",
   "denominator": null,
   "share": null,
   "note": "outside every city and inside a utility district",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_taxed_by_10_or_more",
   "value": "16789",
   "denominator": null,
   "share": "23.6%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_taxed_by_7_or_more",
   "value": "71143",
   "denominator": null,
   "share": "99.8%",
   "note": null,
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Harris County, Texas",
   "study_no": "04",
   "metric": "commercial_accounts_with_yr_annexed",
   "value": "0",
   "denominator": null,
   "share": "0.0%",
   "note": "the column exists on all 71 fields of real_acct.txt and is empty on every commercial account",
   "study_url": "https://glvtl.com/field-study/harris-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/harris-commercial-record/harris-commercial-record-2026-09.csv",
   "source": "Harris Central Appraisal District, 2026 CAMA public data (real_acct.txt, deeds.txt, jur_tax_dist_exempt_value_rate.txt)",
   "source_date": "2026-09-13",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Charleston distinct tax districts",
   "value": "44",
   "denominator": null,
   "share": null,
   "note": "districts",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Berkeley distinct tax districts",
   "value": "21",
   "denominator": null,
   "share": null,
   "note": "districts",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Dorchester distinct default tax districts",
   "value": "15",
   "denominator": null,
   "share": null,
   "note": "districts",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Charleston parcels with situs city MOUNT PLEASANT",
   "value": "35838",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Charleston parcels with situs city MT PLEASANT",
   "value": "6411",
   "denominator": null,
   "share": null,
   "note": "the same town, spelled two ways in one column",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Charleston distinct situs city values",
   "value": "142",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Charleston parcels addressed CHARLESTON",
   "value": "63820",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Tax districts holding a parcel addressed CHARLESTON",
   "value": "21",
   "denominator": null,
   "share": null,
   "note": "districts",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Charleston Tri-County, South Carolina",
   "study_no": "05",
   "metric": "Berkeley distinct City values, the owner's mailing city",
   "value": "2931",
   "denominator": null,
   "share": null,
   "note": "not a situs city",
   "study_url": "https://glvtl.com/field-study/charleston-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/charleston-commercial-record/charleston-commercial-record-2026-09.csv",
   "source": "Charleston, Berkeley and Dorchester county public ArcGIS parcel services",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Berry Hill parcels",
   "value": "929",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Berry Hill distinct property-city values",
   "value": "1",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Berry Hill parcels with a NASHVILLE property address",
   "value": "929",
   "denominator": null,
   "share": "100.0%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Berry Hill most common property city",
   "value": "NASHVILLE",
   "denominator": null,
   "share": null,
   "note": "929 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Belle Meade parcels",
   "value": "1225",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Belle Meade distinct property-city values",
   "value": "1",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Belle Meade parcels with a NASHVILLE property address",
   "value": "1225",
   "denominator": null,
   "share": "100.0%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Belle Meade most common property city",
   "value": "NASHVILLE",
   "denominator": null,
   "share": null,
   "note": "1225 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Forest Hills parcels",
   "value": "2137",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Forest Hills distinct property-city values",
   "value": "2",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Forest Hills parcels with a NASHVILLE property address",
   "value": "1959",
   "denominator": null,
   "share": "91.7%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Forest Hills most common property city",
   "value": "NASHVILLE",
   "denominator": null,
   "share": null,
   "note": "1959 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Oak Hill parcels",
   "value": "2034",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Oak Hill distinct property-city values",
   "value": "2",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Oak Hill parcels with a NASHVILLE property address",
   "value": "1920",
   "denominator": null,
   "share": "94.4%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Oak Hill most common property city",
   "value": "NASHVILLE",
   "denominator": null,
   "share": null,
   "note": "1920 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Goodlettsville parcels",
   "value": "4045",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Goodlettsville distinct property-city values",
   "value": "2",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Goodlettsville parcels with a NASHVILLE property address",
   "value": "0",
   "denominator": null,
   "share": "0.0%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Goodlettsville most common property city",
   "value": "GOODLETTSVILLE",
   "denominator": null,
   "share": null,
   "note": "3902 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Ridgetop parcels",
   "value": "22",
   "denominator": null,
   "share": null,
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Ridgetop distinct property-city values",
   "value": "1",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Ridgetop parcels with a NASHVILLE property address",
   "value": "0",
   "denominator": null,
   "share": "0.0%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Ridgetop most common property city",
   "value": "GOODLETTSVILLE",
   "denominator": null,
   "share": null,
   "note": "22 parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Parcels inside a separately incorporated city",
   "value": "10392",
   "denominator": null,
   "share": "3.6%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Parcels in a separate city but addressed NASHVILLE",
   "value": "6033",
   "denominator": null,
   "share": "58.1%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Distinct TaxDist values as the column stores them",
   "value": "22",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Distinct TaxDist values once trimmed",
   "value": "15",
   "denominator": null,
   "share": null,
   "note": "values",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "Parcels whose TaxDist carries stray whitespace",
   "value": "43132",
   "denominator": null,
   "share": "15.0%",
   "note": "parcels",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist USD parcels missed by an exact match",
   "value": "34046",
   "denominator": null,
   "share": "17.8%",
   "note": "of 191,597 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist GSD parcels missed by an exact match",
   "value": "8399",
   "denominator": null,
   "share": "10.8%",
   "note": "of 78,039 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist GO parcels missed by an exact match",
   "value": "491",
   "denominator": null,
   "share": "12.1%",
   "note": "of 4,045 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist BH parcels missed by an exact match",
   "value": "146",
   "denominator": null,
   "share": "15.7%",
   "note": "of 929 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist FH parcels missed by an exact match",
   "value": "24",
   "denominator": null,
   "share": "1.1%",
   "note": "of 2,137 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist OH parcels missed by an exact match",
   "value": "21",
   "denominator": null,
   "share": "1.0%",
   "note": "of 2,034 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  },
  {
   "market": "Davidson County, Tennessee",
   "study_no": "06",
   "metric": "TaxDist BM parcels missed by an exact match",
   "value": "5",
   "denominator": null,
   "share": "0.4%",
   "note": "of 1,225 in that district",
   "study_url": "https://glvtl.com/field-study/nashville-commercial-record/",
   "csv_url": "https://glvtl.com/field-study/nashville-commercial-record/nashville-commercial-record-2026-09.csv",
   "source": "Metro Nashville / Davidson County public ArcGIS parcel service (MetroGIS)",
   "source_date": "2026-09-20",
   "counted_date": "2026-09-20"
  }
 ]
}