This division is responsible for assisting local governments in assessment of property for tax purposes throughout the state, monitoring the Statewide Reassessment Program, administering reappraisal grants to counties, conducting the Statewide Biennial Appraisal Ratio Study, coordinating the State Computer Assisted Appraisal System and tax billing materials produced from it, coordinating Defense of Value Appeals at the state level and drafting property ownership maps. Under the direction of the State Board of Equalization, this division conducts the Assessor Training Program and prepares assessment guidelines and manuals. This division also administers the Property Tax Relief Program which provides reimbursements to low-income elderly or disabled persons, certain disabled veterans or their surviving spouses and the Tax Freeze Program which freezes the property taxes of qualifying taxpayers 65 years and older in counties and cities participating in the program.