TCAD Adopted budget fy 2017

Travis Central

Appraisal District Fiscal Year 2017 Proposed Budget

Travis County, Texas

Finance Department

July 26, 2016

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Strategic Goals

1. Develop appraisals that

reflect market value and

ensure fairness and

uniformity

2. Be efficient in business

processes and ensure

that mission critical

tasks are completed in a

timely manner with a

high level of accuracy

3. Collect, analyze and

maintain accurate data

4. Ensure that the district

maintains a highly

educated, motivated and

skilled workforce

5. Provide customer

service that is

courteous, professional

and accurate

Travis Central

Appraisal DistrictThe activities of the Travis Central Appraisal District are

governed by the legislature, and the administrative rules

adopted by the Comptroller’s Property Tax Assistance

Division.

Our Mission

The mission of the Travis Central Appraisal District, in

accordance with the Texas Constitution and the laws of the state,

is to provide accurate appraisal of all property in Travis County

at one hundred percent market value, equally and uniformly, in a

professional, ethical, economical and courteous manner, working

to ensure that each taxpayer pays only their fair share of the

property tax burden.

Our Vision

The Travis Central Appraisal District will act in accordance with

the highest principals of professional conduct, ethics,

accountability, efficiency, openness, skill and integrity. We

approach our activities with a deep sense of purpose and

responsibility to ensure fairness and equity for all taxpayers of

Travis County while striving to be the premier appraisal district

in the state by being an innovative and knowledgeable workforce.

Our Values

Appraise- fairly, uniformly, efficiently, and effectively, balancing

the needs of both taxpayers and the taxing units by adhering to the

Texas Property Tax Code, USPAP, and generally accepted

appraisal standards.

Educate- taxpayers of their rights, remedies and responsibilities.

Communicate- collaboratively with and encourage communication

among the taxing units, taxpayer public, and the agency.

Service- provide exceptional customer service that is accessible,

accurate, responsible and transparent.

Performance- demand integrity, accountability and high standards

from all staff and strive continuously for excellence and efficiency.

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Travis Central Appraisal District FY 2017 Proposed Budget

Board of Directors

Mr. Richard Lavine, Chair

Austin ISD

Mr. Ed Keller, Secretary

Austin ISD

Ms. Shelda D. Grant

Travis County

Ms. Eleanor Powell

City of Austin

Ms. Blanca Zamora-Garcia

City of Austin

Mr. Kristoffer S. Lands, Vice Chair

City of Austin/Austin ISD

Mr. Tom Buckle

West Travis County

Mr. Bruce Grube

Travis County

Mr. Rico Reyes

East Travis County

Mr. Bruce Elfant

Travis County Tax Assessor/Collector

Ms. Marya Crigler

Chief Appraiser

Prepared by the TCAD Finance Department

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TABLE OF CONTENTS INTRODUCTORY SECTION:

Budget Transmittal Letter …………………………………………………………………. Organizational Chart ………………………………………………………………………. Key District Personnel …………………………………………………………………….. Distinguished Budget Presentation Award ………………………. ……………………..

BUDGET OVERVIEW ............................................................................................................

DISTRICT BUDGET:

Budget Comparison ………………………………………………………….................... District Budget by Department ……………………………………………………………. Revenue Budget …………………………………………………………………………… 2017 Estimated Jurisdiction Liabilities …………………………………………………… Capital Improvement Program ……………………………………………………………. Debt Administration ………………………………………………………………………...

DEPARTMENT BUDGETS:

Administration ………………………………………………………………………………. Information Technology …………………………………………………………………… Customer Service ………………………………………………………………………….. Appraisal Support ………………………………………………………………………….. Appeals ……………………………………………………………………………………… Commercial & Personal Property Appraisal …………………………………………….. Residential Appraisal ……………………………………………………………………… Appraisal Review Board (ARB) …………………………………………………………...

STATISTICAL INFORMATION ………..…………………………………………………………….

APPENDIX ………………………………………………………………………………………….

GLOSSARY ………………………………………………………………………………………...

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27 30 35 38 43 53

55 69 81 89 95 103 111 117

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Introductory Section

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TRAVIS CENTRAL APPRAISAL DISTRICT BOARD OFFICERS RICHARD LAVINE

CHAIRPERSON

KRISTOFFER S. LANDS

VICE CHAIRPERSON

ED KELLER

SECRETARY/TREASURER

MARYA CRIGLER

CHIEF APPRAISER

BOARD MEMBERS TOM BUCKLE

SHELLDA D. GRANT

DENNY HAMILL

BRUCE ELFANT

ELEANOR POWELL

RICO REYES

BLANCA ZAMORA-GARCIA

July 26, 2016

Travis County Taxpayers, Travis CAD Board of Directors, Presiding Officers of all Taxing Entities, and Ms. Marya Crigler, Chief Appraiser, Travis Central Appraisal District:

I am pleased to present the proposed budget of the Travis Central Appraisal District (the District) for fiscal year 2017. The proposed budget for 2017 totals $18,103,517, which represents a modest 3.49% increase over the 2016 budget. The proposed and five previous years’ budget history compare as follows:

Year Budget Amount Percentage Increase

2012 $ 12,914,797 1.77%

2013 $ 13,375,023 3.56%

2014 $ 14,246,848 6.52%

2015 $ 17,149,799 20.38%

2016 $ 17,492,994 2.00%

2017 $ 18,103,517 3.49%

The Austin region continues to thrive as it enters its seventh year of positive trends in its real estate and overall economy. The decade ending in 2010 saw a 37% increase in population and, in the summer of 2015, the Austin metro population surpassed 2 million. As of October 2015, the population was 2,020,452 and the Urban Institute predicts it could grow up to 3.2 million by 2030. With a 3% population increase, Austin-Round Rock was the fastest growing metro area in the state and the seventh fastest in the nation. The area added 57,395 new residents- about 157 people per day. The Austin-San Antonio region, especially along the I-35 corridor, is posed to becoming the next Dallas-Fort Worth metroplex in terms of population growth.

FACTORS AFFECTING FINANCIAL CONDITION

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Population Growth 2004-2014

Source: US Bureau of the Census, Population Estimates

According to revised data released by the Texas Workforce Commission in March 2016, the Austin metro added 44,500 jobs in 2015, a 4.7% increase. Central Texas payrolls expanded faster in 2015 than in the prior two years. The Federal Reserve Bank of Dallas put Austin’s seasonally adjusted jobless rate in December 2015 at 3.3% compared to the statewide December average of 4.6% and national average of 5.0%. With several large firms hiring, like Apple, or getting ready for large expansions, like Oracle, Austin’s employment numbers are expected to remain strong and stay insulated from the state’s depressed energy sector.

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Across all commercial portfolios, we continue to see declining vacancy rates and increasing rent rates.

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The supply of housing continues to lag behind strong demand, which is being fueled by the region’s job and

population growth. 2015 marks the third consecutive year that housing supply remained in the 2.0 month

range, well below 6 months which is considered a stabilized market. Supply shortage in close-in

neighborhoods is causing a frenzy of bidding wars with five to nine offers common for some listings.

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According to the Austin Board of Realtors, 2015 set all-time highs for Austin-area home sales volume and

prices. The total dollar volume increased 13% to $9.7 billion.

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Should you have any questions about the District’s 2017 proposed budget or the budgeting process, please

contact Leana H. Mann, the District’s Finance & Facilities Director, at (512) 834-9317 Ext. 405 or by e-mail at

[email protected].

Respectfully submitted,

Leana H. Mann Finance & Facilities Director Travis Central Appraisal District

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TRAVIS CENTRAL APPRAISAL DISTRICT

Organizational ChartFiscal Year 2017

Sharon Baxter

Sr. Litigation Attorney

Paul Snyder

Deputy Chief of Appraisal

Open

Customer Service Director

Marya Crigler

Chief Appraiser

Paula Fugate

Human Resource Director

Carlos Ortiz

Information Systems

Director

Leana Hengst Mann

Finance and Facilities

Director

Board of Directors

Michael Kasper

Director Residential

Adrienne Albers

Appraisal Support

Lonnie Hendry

Director Commercial

Martin Wilbanks

Taxpayer Liaison

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Key District Personnel Fiscal Year 2017

Chief Appraiser Marya Crigler Deputy Chief of Appraisal Paul Snyder

Director of Residential Appraisal Michael Kasper Director of Commercial & Personal Property Appraisal Lonnie Hendry, Jr.

Director of Customer Service Director of Appraisal Support

Vacant Adrienne Albers

Director of Information Technology (IT) Carlos Ortiz

Human Resources Director Paula Fugate Finance & Facilities Director Leana H. Mann

Senior Litigation Attorney Sharon Baxter

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Distinguished Budget Presentation Award

Certificate of Achievement for Excellence in Financial Reporting The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Travis Central Appraisal District, Texas for its annual budget for the fiscal year beginning January 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe that our fiscal year 2017 budget continues to

conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another

award.

Budget Overview

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Budget Overview

There are three main parts to the property tax system in Texas: An appraisal district in each county sets the value of property each year. A chief appraiser is the

chief administrator and operates the appraisal office. A citizen board, called the Appraisal Review Board (ARB), hears any disagreements between a

property owner and the appraisal district about a property’s value. Local taxing units—city, county, school and special districts—decide how much money they will

spend by adopting a budget. Next, the taxing units set tax rates that will raise the revenuenecessary to fund their budgets. The adopted budgets and the tax rates set to fund the budgetsdetermine the total amount of taxes that a person will pay.

The property tax year has four stages: appraising taxable property, protesting the appraised values, adopting the tax rates and collecting the taxes. The following represents a summary of the process.

1. A large part of each appraisal district's job is to estimate what your property is worth on January 1.What a property is used for on January 1, market conditions at that time and who owns the propertyon that date determine whether the property is taxed, its value and who is responsible for paying thetax. The appraisal district also processes applications for tax exemptions, agricultural appraisals andother tax relief.

2. Around May 15, the appraisal review board begins hearing protests from property owners whobelieve their property values are incorrect or who did not get correct exemptions or agriculturalappraisals. When the ARB finishes its work, the appraisal district gives each taxing unit a list oftaxable property.

3. In August or September, the elected officials of each taxing unit adopt tax rates for their operationsand debt payments. Several taxing units tax each property. Every property is taxed by the countyand the local school district. You also may pay taxes to a city and to special districts such ashospital, junior college, water, fire and others.

4. Tax collection starts around October 1 as tax bills go out. Taxpayers have until January 31 of thefollowing year to pay their taxes. On February 1, penalty and interest charges begin accumulatingon most unpaid tax bills. Tax collectors may start legal action to collect unpaid taxes on February 1.

HOW DOES THE PROPERTY TAX SYSTEM WORK?

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January 1 Appraisal districts are required to appraise property at its value on this date. A lien attaches to each taxable property to ensure property tax payment.

January 1 – April 30 Appraisal districts complete appraisals and process applications for exemptions.

January 31 Taxes due to local taxing units (or county tax assessor, if acting on their behalf)

February 1 Local taxing units begin charging penalty and interest for unpaid tax bills.

April – May Appraisal districts send notices of appraised value.

May 1 Appraisal review boards begin hearing protests from property owners.

July 25 Appraisal districts certify current appraised values to taxing units.

August – September Local taxing units adopt tax rates.

October 1 Local taxing units begin sending tax bills to property owners.

The Travis Central Appraisal District was created under the 66th Texas State Legislature in 1979 under the provisions of Senate Bill 621 known as the Property Tax Code. The District is responsible for the appraisal of property subject to ad valorem taxation in Travis County, Texas. The District is governed by a board of nine directors serving two year terms, plus a tenth statutorily designated non-voting member who is the County Tax Assessor-Collector. Travis County appoints two board members, Austin ISD appoints two board members, City of Austin appoints two board members, and Austin ISD and City of Austin appoint one board member together. The remaining two board members are appointed by a vote of the eastern and western taxing entities within Travis County.

The District was formed in 1981 and formally began operations in 1982, pursuing its mission to provide accurate appraisal of all property in Travis County at one hundred percent of market value, equally and uniformly, in a professional, ethical, economical and courteous manner, working to ensure that each


THE PROPERTY TAX CALENDAR

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taxpayer pays only their fair share of the property tax burden. As stipulated under the Texas Property Tax Code, the District serves the citizens and taxpayers of Travis County and the taxing entities which lie within Travis County.

Travis County is located in south central Texas astride the Balcones Fault, the boundary between the Edwards Plateau to the west and the Blackland Prairies to the east. Its county seat, Austin, is the capital of Texas. Travis County’s population, as of the 2010 census was 1,033,553 and continues to grow rapidly every year. Since the previous census in 2000, the population of Travis County has grown 26.1%.

Each Texas county is served by an appraisal district that determines the value of all of the county’s taxable property. Generally, a local government that collects property taxes, such as a county, city and school district, is a member of the appraisal district. A board of directors appointed by the member governments presides over the appraisal district.

The appraisal district is considered a political subdivision and must follow applicable laws such as Open Meetings and Public Information Acts. Meetings are generally open to the public and information generated by the appraisal district is, in most cases, also available to the public.

The appraisal district board of directors hires a chief appraiser, approves contracts and sets policies. The chief appraiser is the chief administrator of the appraisal district. The chief appraiser may employ and compensate professional, clerical and other personnel as provided by the appraisal district budget. The chief appraiser’s primary duty is to discover, list, review and appraise all taxable property in the appraisal district using generally accepted appraisal techniques.

Accounting Basis

The District reports its financial activities as a special-purpose government. Special-purpose governments are governmental entities which engage in a single government program. Like most governments, special-purpose governments present two types of financial statements: (1) government-wide financial statements and (2) fund financial statements.

The government-wide financial statements report information on all of the activities of the District. Governmental activities generally are financed through charges for services and intergovernmental revenues. The statement of activities reflects the revenues and expenses of the District. The government-wide statements are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases

THE ROLE OF THE APPRAISAL DISTRICT

ACCOUNTING BASIS AND CONTROLS

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(revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized at the time the liability is incurred.

The fund financial statements provide information about the District’s governmental funds. The emphas is of fund financial statements is directed to specific activities of the District. The District reports the general fund as its only major governmental fund. It is the District’s primary operating fund. This fund is used to account for the acquisition and use of the District’s expendable financial resources and the related liabilities. The measurement focus is based on the determination of changes in financial position rather than upon net income determination. Governmental fund financial statements are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available and expenditures are recorded when the related fund liability is incurred.

Internal Controls

To provide a reasonable basis for making its representations, the District’s management team has established a comprehensive internal control framework. This framework is designed to provide reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition, and that accounting transactions are executed in accordance with management’s authorization and properly recorded so that the financial statements can be prepared in conformity with generally accepted accounting principles (GAAP). The objective of the internal control framework is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management. The design and operation of internal controls also ensures that all funds are expended in compliance with applicable laws and regulations.

All internal control evaluations occur within the above framework. During the fiscal year ended December 31, 2015, the District reviewed its internal controls. I believe that the District’s internal controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

The Travis Central Appraisal District (the District) financial policies compiled below encompass the basic framework for the overall financial management of the District. These policies assist the Board of Directors and management with decision-making and provide guidelines for evaluating both the current and long-range financial activities. They are reviewed annually in conjunction with the budgetary process to verify continued applicability and benefit to the District.

The primary objectives of the policies are to provide accountability for cost-effective stewardship of taxpayers’ funds through fairly presented financial statements supported by full disclosures.

FINANCIAL POLICIES & PROCEDURES

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Revenue Policy

Revenue Recognition- Revenues shall be recorded on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available.

1. Daily Deposits- In accordance with the District’s finance policy, the District shall require weeklydeposits of receipts only when the cash on hand amounts to at least $1,000. Any funds notimmediately deposited shall be appropriately safeguarded in a locked file cabinet in the FinanceDirector’s office.

2. Monitoring Revenue- District finance staff shall monitor revenues as billed and collected andshall report to the Board of Directors no less than quarterly on any past due or uncollectibleamounts.

3. Authority- The Finance & Facilities Director shall be responsible for designing, implementing,monitoring, and amending as necessary, accounting procedures, including internal controls, forthe billing, recording, and reporting of all revenues of the District in compliance with GenerallyAccepted Accounting Principles (GAAP) and applicable state laws. Any changes to revenueprocedures shall be reported to the Board of Directors at their next regularly scheduled meeting.

Cash Disbursement Policy

1. Centralized Purchasing- The District will operate under a centralized purchasing concept.

2. Payments- Local governments and state agencies are required to pay all bills owed within 30calendar days. The District adheres to this requirement. Any deviations from this requirementare reported to the Chief Appraiser.

3. Monitoring- District finance staff shall monitor cash disbursements and report to the Board ofDirectors at each regularly scheduled meeting all capital asset purchases and any purchasesover $50,000.

4. Authority- The Finance & Facilities Director shall be responsible for designing, implementing,monitoring, and amending (as necessary), accounting procedures including internal controls,for the requisition, purchase and cash disbursement functions of the district in compliance withGenerally Accepted Accounting Principles (GAAP) and applicable state laws. Any change tocash disbursement procedures shall be reported to the Board of Directors at their nextregularly scheduled meeting.

Operating Budget Policy

1. Planning: The District will prepare a five-year operating budget projection annually, which willinclude projections of expenditures for the next five years.

2. Performance Measures: The District will integrate performance measures and productivityindicators into its budgetary process whenever feasible.

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3. Periodic Reporting: The Finance and Facilities Director shall present budget to actualfinancial reports to the Board of directors monthly (or at each board meeting) and bi-weekly tothe Chief Appraiser.

4. Balanced Budget: The District shall submit a balanced budget wherein budgetedexpenditures shall not exceed budgeted revenues.

Asset Management and Capital Improvement Policy

1. Planning for Operational and Maintenance Costs: The District shall utilize an equipmentreplacement schedule to plan major operational maintenance and asset acquisitions on asystematic, comprehensive, and entity-wide basis.

2. Asset Condition: The District will maintain all assets at a level adequate to comply with allregulatory requirements and to minimize future replacement and maintenance costs.

3. Planning: The District will annually update a ten-year capital improvement program, identifyingand describing each capital project along with the estimated cost.

4. Capitalization: The District will capitalize all asset cost which are $1,000 or more and whoseuseful life is more than one year.

5. Reporting: The District will provide reports of expenditures by project to the Board of Directorsno less than quarterly.

Cash Management and Investment Policy

1. Written Policy: The District’s investment policy must be written and in compliance with allapplicable state and local laws. The policy must be reviewed on an annual basis by the Boardof Directors and approved through a resolution.

2. Objectives: The primary objectives of investment activities, in priority order, shall bepreservation of principal, liquidity, and yield.

3. Periodic Reporting: The District shall provide monthly investment reports to the Board ofDirectors.

4. Treasury Services: The District shall prepare a Request for Proposal (RFP) for bankingservices every 2 years, with the option to renew the contract for an additional 2 years.

Accounting Policy

1. Authority for Accounting Procedures: The District will establish and maintain the accountingsystem according to Generally Accepted Accounting Principles (GAAP) and all applicable stateand local laws.

2. Annual Audit: An annual audit will be performed by an independent public accounting firm,which will issue an official opinion on the annual financial statements, and a management letterindicating any suggestions for improvement or areas of concern.

3. Transparency: Full disclosure will be provided in the financial statements.4. Financial Report: The District shall prepare a comprehensive annual financial report (CAFR)

upon completion of the financial audit, which will be submitted to the Government Finance

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Officers’ Association (GFOA) for the Certificate of Achievement for Excellence in Financial Reporting award.

Debt Policy

1. Capital Financing: All financing of capital projects must be included in the current year’sproposed budget and approved by the Board of Directors. The District statutorily cannot issuedebt to fund capital projects. All financing of capital projects must be done through the budgetprocess.

2. Unfunded Liabilities: The District’s policy extends beyond capital financing and includes notknowingly entering into any contracts creating significant unfunded liabilities

The District is provided very strict guidelines on the budgeting process in the Texas Property Tax Code. This information can be found in Chapter 6.06 of the Texas Property Tax Code and in the appendix of this report. A brief overview of the budgeting process is provided below.

The District begins its annual budgeting process in February. Discussions are held with the Chief Appraiser, the Finance Director and the department directors to discuss what the department’s budget needs are for the upcoming fiscal year. Once this information is gathered, the Finance Director prepares the proposed budget based on the Chief Appraiser’s directives. In May, the District holds a budget workshop with the Board of Directors, the Chief Appraiser and the Finance Director where the budget is looked at in-depth. The District must send the proposed budget to the presiding officer of each taxing unit no later than 10 days before the board of director’s meeting where the proposed budget will be presented. This allows any taxing unit to dispute all or part of the budget at that meeting. The proposed budget must be presented no later than June 15th.

During this meeting, the board of directors makes suggestions along with any taxing units that come to the meeting to discuss the proposed budget. The District then takes the budget and revises it to include the changes made at the meeting. The District must again send a copy of the budget to the presiding officer of each taxing unit no later than 10 days before the board of director’s meeting where the budget will be adopted. The board of directors must hold a public hearing to adopt the annual budget. The secretary of the board must also post the notice of the public hearing in the county newspaper. The District posts this information in the Austin American Statesman. The budget must be adopted no later than September 15 th. Once the budget is adopted, the taxing units have 30 days to file a resolution with the board of director’s secretary to disapprove the budget. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving the budget and file them with the secretary of the board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within 30 days of the disapproval.

BUDGET PROCESS & PROCEDURES

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All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit. The District can make line item transfers without notifying the taxing units. The Chief Appraiser has the authority to approve or disapprove any line item transfers. All line item transfers are then presented to the board for approval. Budget line item transfers do not change the final amount of the budget, but simply move budgeted funds from one function or program to another. Budget line item transfers do not require any additional funds from the taxing units and they do not change the amount of any surplus credited to the jurisdictions at year end.

JAN 2016

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DATE SUBJECT FEB 2016 2/8/2016 Budget discussion with Chief Appraiser on 2017 Budget

2/15/2016 Meet with division directors

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MAR 2016 DATE SUBJECT

3/7/2016 2017 Budget requests due from department directors

3/31/2016 First draft of budget to Chief Appraiser

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BUDGET CALENDAR

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APR 2016 DATE SUBJECT

4/11/2016 First quarter line item transfers approved at Board of Director's meeting

4/18/2016 Second draft of budget to Chief Appraiser

S M T W T F S 4/27/2016 Final draft of budget to Chief Appraiser 1 2 4/29/2016 Mail budget to taxing jurisdictions

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DATE SUBJECT MAY 2016 5/9/2016 Present proposed budget to board of directors

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JUN 2016 DATE SUBJECT

6/15/2016 Last day to present proposed budget

S M T W T F S 6/30/2016 First draft of adopted budget to Chief Appraiser 1 2 3 4

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JUL 2016 DATE SUBJECT

7/11/2016 2nd quarter line item transfers approved at Board of Director's meeting

7/18/2016 Second draft of adopted budget to Chief Appraiser S M T W T F S

7/25/2016 Final draft of adopted budget to Chief Appraiser 1 2

7/29/2016 Post public notice of budget in local newspaper 3 4 5 6 7 8 9

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AUG 2016 DATE SUBJECT

8/1/2016 Mail out final budget to taxing entities

S M T W T F S 8/8/2016 Public budget hearing and adoption of 2017 budget 1 2 3 4 5 6

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SEPT 2016 DATE SUBJECT 9/15/2016 Final day to adopt 2017 budget

9/30/2016 Tax rates are set by all taxing entities

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DATE SUBJECT OCT 2016 10/10/2016 Mail out final calculation of jurisdiction liability

10/24/2016 Mail out end of year budget amendment to all taxing entities

10/31/2016 Submit budget to GFOA for Distinguished Budget Award S M T W T F S

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NOV 2016 DATE SUBJECT 11/7/2016 Board of Directors meeting to approve final budget amendment

11/7/2016 Final line item transfers approved at Board of Director's meeting

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DATE SUBJECT DEC 2016 12/31/2016 Fiscal year-end

1/1/2017 2017 Budget takes affect

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The Travis Central Appraisal District (TCAD) established a Strategic Plan, referred to as a Three Year Plan, to outline the activities and operations of the TCAD from year to year in anticipation of future projects, funds and resources, technology, legislative changes, and capital improvements.

This Strategic Plan will be reviewed each year to monitor the completion of the tasks outline and to add another year to the ongoing plan. This will help the TCAD to prepare for the future in an effort to anticipate changes within

STRATEGIC PLANNING

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the appraisal environment. Management staff personnel will be responsible for the development of this plan and will ensure its viability in the tasks the TCAD is charged.

The Strategic Plan will address five major issues: 1) Future Projects2) Funds and Resources3) Technology4) Legislative Changes5) Capital Improvements

The Strategic Plan will become a tool for the final development of the TCAD Annual Management Plan.

This strategic plan addresses the following key strengths, weaknesses, threats and opportunities for the Travis Central Appraisal District.

The SWOT analysis began by conducting an inventory of internal strengths and weaknesses within the appraisal district. The strategic team noted the external opportunities and threats that may affect the organization, based on the economic market and the overall environment. The primary purpose of the SWOT analysis is to identify and assign each significant factor, positive and negative, to one of the four categories, allowing the strategic team to take an objective look at the appraisal district operations. The SWOT analysis is a useful tool in developing and confirming goals, objectives, strategy.

Strengths:

Strong management team

Strong support from sixty-one taxing entities served by the TCAD

Strong base for recruitment of qualified staff

Very focused management/staff

Experienced and proven management and supportive Board of Directors

Weaknesses:

Uncertain economic conditions affecting property valuations

Economic climate of the cities, school districts, county, and special districts

Retention of qualified staff personnel

Opportunities:

Technology advancement can streamline business operations

Increased efficiencies will result in stronger credibility and support

Threats:

New technology advancements may become too costly

Economic slowdown could reduce proper funding

Economic situation could upturn and resources could be limited

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Strategic Goal

Planning Goal Objective Outcome Measure Strategy Output Measure Efficiency Measure

Dev

elo

p a

pp

rais

als

that

ref

lect

mar

ket

valu

e an

d e

nsu

re f

airn

ess

and

un

ifo

rmit

y.

Make better utilization of ratio studies when developing market appraisals.

Analyze ratio study statistics by neighborhood and school district weekly during valuation and equalization phases in 2013/2014, and guarantee that sales ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15.

Median sales ratio Maintain an ongoing program of audit and verification activities in support of improved appraisal levels

Number of sales qualified Number of property protests

Weighted mean sales ratio

Number of neighborhood profiles created

Number of value reductions

COD Number of school districts reviewed

Improve accuracy and reduce value changes to 5% or less.

Create evidence packets to be used at both information and formal level that support District values and require a higher standard of evidence for informal changes. Train staff to make clear and concise arguments at the ARB to defend the District's values.

Reduction in value changes at informal and formal by 50% from 11% average to 5% or less.

Staff training on defending appraisal values and standards of evidence

Percent value change Number of property protests

Number of value reductions

Improve quality and consistency of land values of lakefront property

Correctly identify all lake front property to include lake cove and lake views and consistently apply appropriate land unit prices and modifiers.

Reduction in value formal challenges of land equity on lake front property.

In conjunction with field inspections, utilize aerial photography to identify lake front, lake cove and lake view properties. Utilize GIS mapping and analysis to ensure consistent land values.

Uniformity in COD measures of specific ratio studies

Number of land values updated

Number of property protests based on equity

Update cost tables of main area and details.

Create a program to regularly update cost tables based on nationally recognized publications adjusted for local economic conditions.

Timely and accurate cost tables

Staff training on use of national publications used to develop cost approach appraisals. Create benchmark properties and test developed cost schedules against researched local cost information. Test land value assignments through allocation by abstraction against researched land values. Create specific procedure manual to document steps taken to update and test cost tables.

Accuracy of cost approach appraisals compared to researched local development costs.

Number of cost tables updated

Lower market segment adjustments

Number of benchmark properties tested

Software enhancements

Work cooperatively with software vendor True Automation and other PACS metro appraisal district clients to enhance the software to provide greater appraisal and analysis capabilities.

Increased functionality in the PACS software modules

Create a coalition of PACS metro appraisal district clients to leverage the group dynamics to push for focus on Texas clients from True Automation. Schedule and hold quarterly meetings with the metro clients and True Automation decision makers to focus on the common needs of the metro appraisal districts, and enhancements required to complete appraisal tasks and meet legislative requirements.

Co-development commitments from metro clients and True Automation and group consensus on enhancement priorities

Number of co-development projects approved

Number of software requirement documents written and approved

Number of enhancements included in each software release

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Strategic Goal

Planning Goal

Objective Outcome Measure Strategy Output Measure Efficiency Measure

Be

effi

cien

t in

bu

sin

ess

pro

cess

es a

nd

en

sure

th

at m

issi

on

cri

tica

l tas

ks a

re c

om

ple

ted

in a

tim

ely

man

ner

wit

h a

hig

h le

vel o

f ac

cura

cy.

Complete the top three mission critical tasks ahead of schedule.

Ensure that mission critical tasks of notices, certification and PTAD studies are completed at minimum one to two weeks prior to statutory deadline.

Percent of accounts noticed at each run date

Improve Compliance by establishing formal plans, timelines, benchmarks, and monitoring programs to ensure that deadlines are met. Increase individual accountability

Completion date of mission critical tasks

Number of notices mailed at each run date

Certification level of 90% as of July 18.

Number of protests completed

Local Value Findings or Exceeds Standards finding

Complete protest as soon as possible after certification.

Ensure that all protests are completed as soon as possible after certification to shift the annual calendar of events and provide more time to appraisal staff to perform discovery and valuation tasks. Increased time to perform discovery and valuation should result in higher accuracy in the appraisal roll and fewer property protests.

Earlier start to discovery and valuation cycles

Select a target date of completion and communicate the date and objective with staff, ARB and agents. Maintain consistency in scheduling of protests hearings to ensure that protests are completed by the target date

Date of completion and percent of open protest

Number of informal hearings held per day

Number formal hearings per day

Complete fieldwork and eliminate field work overlap with valuation cycle

Ensure that all field inspections have been completed and that the data entry of the field cards has been completed by February 1

Timely start to valuation cycle

Develop a documented work plan to identify the scope of field work to be completed, evaluate field inspection productivity tasks times and develop a field work plan that recognizes the man hours available for the project. Work plan should include refresher training for appraisers to ensure that work in completed in an accurate manner as well as communicating to the appraisers work productivity expectations. Completion benchmarks should be established to evaluate progress. Regular meetings to ensure progress. Accountability consequences for failing to meet expectations and deadlines. Explore technological solutions such as Austin Energy data and field devices to increase efficiency in the field

Timely start to valuation cycle

Number of field inspections per day

Number of field cards processed per day

Complete valuation cycle and reduce the number of properties in NOAV runs after April 1st

Ensure that properties are valued and notices are sent in the first NOAV run to be completed between April 1 and April 15

Fewer than 5% of properties noticed in subsequent NOAV runs

Develop a documented work plan of valuation tasks to be completed. Work plan should include research and confirmation of sales data, review of neighborhood designations, assign senior staff to lead valuation teams and include refresher training for appraisers to ensure that work in completed in an accurate manner as well as communicating to the appraisers work productivity expectations. Completion benchmarks should be established to evaluate progress. Regular meetings to ensure progress. Accountability consequences for failing to meet expectations and deadlines.

Percent of properties noticed with each NOAV run

Number of neighborhood profiles completed each week

Complete homestead exemption processing within 30 days of receipt of application

Lack of taxpayer compliance with new homestead documentation requirements has become an obstacle to timely processing of the exemptions. Provide more information and alerts to taxpayers to ensure that the appropriate documents are include with the application when first submitted so that staff may process applications upon receipt

Fewer than 5% of exemptions processed after 30 days of receipt

Create additional insert to be included with homestead application reminding taxpayers of the new documentation requirements. Custom print return envelopes with a reminder on back of envelope to include additional documentation. Add additional information on website FAQ reminding taxpayers of additional requirements and create online video detailing requirements.

Percent of exemption applications processed on first receipt

Number of additional documentation letters mailed to taxpayers

Number of exemption applications processed

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Strategic Goal

Planning Goal Objective Outcome Measure Strategy Output Measure Efficiency Measure

Co

llect

, cre

ate

and

mai

nta

in a

ccu

rate

dat

a.

Field work quality control

Ensure that consistent procedures are followed by all staff and that careful review and consideration is given to each tax parcel appraised

Percent of field card returned for corrections

Improve quality of data collection by updating procedure manuals’ and training staff in procedures, performing quality assurance checks on returned field work, using GIS and other tools for data validation and holding staff accountable for errors discovered

Number of field cards processed

Average time to process field work

Percent of accounts requesting 25.25(c) or (d) corrections

Number of errors identified

Accuracy of sales ratio studies

Neighborhood cleanup

Ensure that neighborhoods are appropriately defined and identified and address population and sample size issues caused by over stratification

Reduction in the number of neighborhoods and increased performance in sales ratio studies

Develop procedures for the definition of neighborhoods and ensure consistent application of the procedures. Procedures should identify characteristics to be considered in the creation of neighborhoods and establish population minimums. Existing neighborhoods of insufficient population size should be combined where practicable. Procedures should also define a plan for annual review of neighborhoods

Number of neighborhoods with insufficient population and sample size

Number of neighborhoods reviewed

Property classification

Ensure that property classifications are uniform and consistent, and that procedures are followed by all staff and that careful review and consideration is given to each tax parcel appraised

Percent of field card returned for corrections

Review existing property classification guides to determine applicability in current mass appraisal models and modify classification guide as necessary in context with model and cost tables developed. Create detailed standards manuals for the classification of property. Conduct annual training with appraisers and utilize aerial photography and GIS for data validation and to ensure consistent application of standards and procedures. Develop work plan for quality assurance of property classifications which includes manager review of appraiser classification determinations

Percentage of properties incorrectly classified

Number of properties classified

Percent of accounts requesting 25.25(c) or (d) corrections

Number of properties classifications corrected by manager

Accuracy of sales ratio studies

Sketch Verification

Ensure that improvement size based on property sketches matched actual building footprint

Increased accuracy and consistency in property sketches and area calculations

Utilize aerial photography and GIS to overlay existing improvement sketches on top of current orthophotography to identify improvements where the sketch dimensions are incorrect or where property additions have been missed

Percentage of properties with size corrections

Number of sketches pinned to map

Number of changes or inspections identified

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Strategic Goal

Planning Goal

Objective Outcome Measure

Strategy Output Measure

Efficiency Measure

En

sure

th

at t

he

Dis

tric

t m

ain

tain

s a

hig

hly

ed

uca

ted

, mo

tiva

ted

an

d s

kille

d w

ork

forc

e.

Increase training opportunities

Ensure that district staff receives sufficient training in their mission critical duty skills to include customer service, exemption administration, programming and technology, record maintenance, mapping, and basic and advance training in appraisal theory and practice. In addition to attaining Registered Professional Appraiser certification appraisal staff should be encouraged to attain IAAO and Appraisal Institute certifications

Increased number of appraisal staff with RPA, IAAO, AI certifications

Increase training budget for external courses and provide more internal training opportunities

Percentage of employees attaining certifications

Number of classes attended

Number of internal training sessions offered

Number of certifications awarded

Management training

Provide management training program to increase effectiveness and efficiency of managers

Increased ability of managers to create functional teams, manage projects, meet deadlines, and handle employee relations

Provide internal training on the following topics: Systems thinking, project management, delegating, teamwork, motivating staff, effective feedback, documenting discipline, and dealing with conflict

Number of internal training sessions offered

Number of projects completed

Number of employee coachings

Cross departmental training

Create a knowledgeable workforce that can assist each other and taxpayers without “governmental shuffle” by providing cross departmental training so that staff may answer basic questions and, if not able to answer, will be able to re-direct questions to the appropriate resource

Increased knowledge and understanding by staff of all phases of appraisal cycle, responsibilities, and district procedures and policies

Provide opportunities for related departments to cross train staff to create a greater understanding amongst staff of the full requirements of the appraisal district and how each division plays a role. Newly hired staff should spend at minimum one week on Customer Service and GIS divisions. Clerical staff should go out in the field with appraisers to understand the field inspection process and appraisers should train on data entry to understand the importance of accurate and complete field card notes

Decreased the number of tasks and taxpayers transferred between departments

Employee retention

Ensure that the district is able to retain long term employees that have developed a lot of institutional knowledge and skills

Increased average length of employments and increase percentage of skilled workers retiring from the district

Review employee salaries and benefit packages to ensure that the district can remain competitive in the market. Benefits would include retirement packages, health insurance, and sick and vacation time. Review employee reward and recognition programs such as service awards and district sponsored morale events. Explore non-monetary rewards such as flexible work schedule and telecommuting

Tenure of employees leaving district service

Succession planning

The population of the senior management is aging and several division directors in key positions are currently, or soon will be, eligible for retirement. Efforts first must be made to retain these employees as long as possible; however, the decision to retire is a personal choice and should be respected and treated with dignity. Regardless of retirement status institutional knowledge from key employees needs to be documented and transferred to the next generation of leaders

A well informed and trained staff ready to assume leadership responsibilities

Directors and managers should document annual work plans which include tasks and deadlines that may not be included in departments general procedure manuals. Directors should identify staff with leadership potential and offer mentoring and training opportunities that will allow theses staff members to become prepared to assume leadership responsibilities in the future

Documented work plans

Technology and facilities

Provide employees an appropriate work environment with adequate equipment and space to work efficiently

Create an equipment replacement schedule to ensure employees are given current technology and are able to work efficiently as possible. This schedule includes servers, SAN, network equipment, workstation, and peripheral equipment and software replacement. Employee workstations and office productivity software are scheduled to be replaced in 2013 and servers are scheduled for replacement in 2014. District facilities were remodeled in 2009-2011 to provide ergonomic cubicle furniture; however, there is limited space for additional employee growth. The district should research potential growth solutions such as additions to the existing building, satellite offices, or relocation to new facilities and develop recommendations based on growth projections

Documented work plans

Number of PCs replaced

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Strategic Goal

Planning Goal

Objective Outcome Measure

Strategy Output Measure Efficiency Measure

Pro

vid

e cu

sto

mer

ser

vice

th

at is

co

urt

eou

s,

pro

fess

ion

al a

nd

acc

ura

te.

Emphasize customer service

Providing excellent customer service should be a recognized goal of every employee in the district

Percentage of surveyed customers expressing overall satisfaction with services received

Improve services delivered to our internal and external clients through employee training. Annual and mandatory training for all staff in customer service shall be conducted. Employees will be informed of expectations and phone calls, meetings and protest hearings will be audited by managers to ensure the highest level of customer service is attained

Number of customer complaints and compliments received

Number of customers assisted

Measure customer service feedback

Attain highest rating possible from those we serve as evidence by feedback provided through interviews, surveys, cards, letters or any other measuring device used in the agency


Customer service cards will be placed at the reception desk in each department and customers will be encouraged to complete the surveys. The cards will be designed to measure the type of assistance (phone, online, at office), who the customer interacted with (customer service representative, appraiser…) and the level of satisfaction with the staff members courtesy, professionalism, knowledge, communication, resolution of the issue and overall satisfaction

Number of customers surveyed

Number of customers served

Provide additional online resources to taxpayers

Provide information and resources to taxpayers that will be educational and convenient


Improve services delivered to our internal and external clients through the districts website, to include; better mapping and property search functionality, ability to file renditions, homesteads and fiduciary online, providing notices of appraised value, improved online protests including rescheduling capabilities, and a series of informational videos covering topics such as homestead applications, mass appraisal procedures, field inspections, and property protests

Percentage of customers getting information from website rather than phone call of office visit

The revenue budget for fiscal year 2017 is $18,213,517. Since the District uses a balance budget policy,

budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to

the taxing units and budgeted expenditures both total $18,103,517. The additional $110,000 in the revenue

budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for

charges for services, investment income, and other miscellaneous income items.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District

must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is

from. This is shown as a refund of appraisal assessments and is a contra revenue account, which

consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year

2017, the District does not have any surplus funds being credited back to the taxing units.

The table and graph below show the total budgeted revenues by source for the fiscal year 2017 budget and

the previous five years budget history.

OVERVIEW OF SIGNIFICANT BUDGET ITEMS

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On a high level view, expenditures are broken down by function. The District uses four categories or

functions of expenditures for budgeting purposes: (1) payroll related expenditures, (2) operating

expenditures, (3) service expenditures and (4) capital equipment and debt expenditures. The chart and

graph below outline the budgeted expenditures by functions for fiscal year 2017 and the previous five year’s

budget histories.

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

$20,000,000

Budgeted Revenues

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Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2)

debt service- principal, and (3) debt service- interest. Capital equipment is any fixed asset whose cost is

over the capitalization threshold and has a useful life greater than one year. The District has established a

capitalization threshold of $1,000 or more. Under the modified accrual basis of accounting, capital

equipment is expensed in the period in which it is purchased. When preparing government-wide financial

statements, adjusting entries are made to account for the depreciation of capital equipment, since the

government-wide statements use the full accrual basis of accounting.

Debt service principal and interest are treated similar to the capital equipment account. Under the modified

accrual basis of accounting, all debts should be expensed in the period that they are incurred. However,

debt is typically a long-term liability and must be adjusted when converting to the government-wide

statements, which use the full-accrual basis of accounting.

The table and graph below outline the capital expenditures & debt function for the fiscal year 2017 and the

previous five fiscal years budget histories.

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

2012 2013 2014 2015 2016 2017

Expenditures by Function

Payroll Replated Expenditures Operating Supplies Expenditures

Service Expenditures Capital Equip. & Debt

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The following table provides a broad overview of the major revenue sources and major expenditure

functions by fiscal year for fiscal year 2017 and the previous five fiscal years budget histories.

The fiscal year 2017 proposed budget for the District’s one and only fund, the general fund, is $18,103,517,

a 3.49% increase from the fiscal year 2016 budget.

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

2012 2013 2014 2015 2016 2017

Capital Expenditures Function

Capital Equipment Debt Service- Principal

Debt Service- Interest

DETAILED BUDGETARY ITEMS

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FY 2016 Adopted Budget

FY 2017 Proposed

Budget $ Change % Change

General Fund $17,492,994 $ 18,103,517 $610,523 3.49%

Information on significant budgetary increases and decreases are provided below.

(The ARB expenditures have been removed from the totals and shown as a department total to compare

fiscal year 2016 with fiscal year 2017.)

Budget Category 2017 Budget

2016 Budget

$ Change 16-17

% Change 16-17

2015 Final Budget

2015 Actual

Overtime 159,342 81,342 78,000 95.89% 56,700 95,257

Deferred Compensation 573,053 - 573,053 100.00%

Postage & Freight- In House 146,343 111,200 35,143 31.60% 103,500 143,050

Travel, Meals & Lodging 42,990 22,830 20,160 88.30% 19,630 9,671

Training & Education 183,965 152,665 31,300 20.50% 168,740 83,012

Telephone 45,000 33,084 11,916 36.02% 28,800 39,755

Professional Services 174,893 98,459 76,434 77.63% 345,250 181,753

Software Maintenance 904,306 663,934 240,372 36.20% 665,174 617,689

Security Services 129,500 101,460 28,040 27.64% 22,900 64,272

Bank Fees 9,000 1,800 7,200 400.00% 1,800 2,876

Overtime: The Department of Labor has changed the rules for exempt vs non-exempt employees. For

fiscal year 2017, all residential and personal property appraisers will become non-exempt employees

because they do not meet the weekly threshold to be exempt employees. Because of this change, the

District has increased the overtime budget by $78,000 for FY 2017.

Deferred Compensation: Because the District’s employees do not participate in social security, the District

has set up a 401(a) retirement plan to allow employees to save additional funds for retirement. With the

401(a) plan, the District will contribute 5% of the employee’s annual salary to the retirement fund. The

employee then has the option to contribute an additional 5% in which the District will match 100% on the first

3% and 50% on the next 2% of contributions made by the employee. The funds are contributed on a 5 year

rolling vest scale.

Postage & Freight- In House: The cost of general postage was increased to the 2015 actual expenditures.

During 2015, the District sent more mail to taxpayers because of the increase in home sales. When the

number of sales increases, the pieces of mail we are required to send increases, which increases our

postage budget.

Travel, Meals & Lodging: The District is hoping to receive the IAAO award for excellence at the national

IAAO conference in 2017. We are also planning to present numerous topics at the conference. Therefore,

the travel budget was increased for the 2017 budget to cover travel costs of the employees attending the

conference.

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Training & Education: The IT training budget was increased $34,500 for fiscal year 2017. The District has

budgeted for the IT staff to attend trainings on Sequel Server, VMWare, Cisco and CommVault. The District

also budgeted $25,000 for the GIS mapping department to attend training on ArcServer and ESRI in 2017.

Telephone: Due to the increased call volume during 2015, the District added an additional trunk to the

phone system with AT&T. This will prevent calls from being dropped during peak call volume times.

Professional Services: The District plans to participate in an aerial drone photography analysis project

during FY 2017. The estimated cost of this project is $75,000.

Software Maintenance: The District plans to continue to fund efficiency projects with our CAMA software

vendor, Harris Computer Systems. The increased budget for co-development projects will gain the District

much needed efficiencies.

Security Services: The District has increased the number of Travis County Sheriff’s Deputies that will be at

the District during the protest seasons from 1 to 2.

Bank Fees: During 2015, The District switched banking depositories from J.P. Morgan Chase to Wells

Fargo Bank, N.A. The monthly transaction fees with Wells Fargo are higher; however, the District also

earns a higher interest rate on the accounts. This increased cost is countered by the increase in investment

interest revenue.

Budget Category 2017 Budget

2016 Budget

$ Change 16-17

% Change 16-17

2015 Final Budget

2015 Actual

Operating Supplies- Equipment 155,150 240,500 (85,350) -35.49% 40,900 107,238

Operating Supplies- Software 15,000 75,000 (60,000) -80.00% 15,000 10,111

Furniture & Equipment under $1000 5,000 20,000 (15,000) -75.00% 5,000 62,780

Operating Supplies- Equipment: During 2016, the District budgeted for the computer replacement project.

This project totaled $148,500. It was removed from the 2017 budget, causing the decrease in this account.

Operating Supplies- Software: During 2016, the District budgeted for the computer replacement project.

Along with the purchases of the computers, the District budgeted to purchase the Microsoft Office Suite for

each new computer. This purchase was removed from the 2017 budget, causing the decrease in this

account.

Furniture & Equipment under $1000: In the 2016 budget, the District budgeted to replace task chairs for

staff. This was completed in 2016 and removed from the 2017 budget, causing the decrease in this

account.

In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a

newly purchased capital asset or an asset improvement that extends the useful life of an existing capital

CAPITAL EXPENDITURES BUDGET

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asset. The Governmental Accounting Standards Board (GASB) provides the following authoritative

definition of a capital asset for state and local governments:

The term capital asset includes land, improvements to land, easements, buildings, building

improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure,

and all other tangible or intangible assets that are used in operations and that have initial useful

lives extending beyond a single reporting period.

Per the District’s capitalization policy, if an asset’s cost is $1,000 or greater and the useful life of the asset is

more than one year, the asset is a capital asset and should be capitalized; this requires the District to spread

the cost of the expenditure over the useful life of the asset. If, however, the expenditure is one that

maintains the asset at its current condition, the cost is expensed fully in the year of the purchase.

The table on the following page outlines the capital expenditures in the 2017 proposed budget. The total

dollar amount of the budgeted capital expenditures for FY 2017 is $394,900. More in depth information on

major capital projects can be found in the Capital Improvement Program section of this document on pages

43-52.

Department Capital Asset to be Purchased Budgeted Cost

Administration (10) A/C Replacements $ 15,000 Transfer to Reserves- Building Repair or Replacement 100,000

IT (20) Servers 10,000 Online Protest Expansion Storage 6,000 Virtual Server Replacement- VM4 17,000 Cisco 2500 Series Wireless Controller 5,500 Phone System Replacement 75,000 Virtual Server Host Replacement 18,500 Windows Server Datacenter Software Purchase 9,000 Microsoft Exchange 2016 Software Purchase 8,000

Windows Server STD 2014 Software Purchase 30,900

Transfer to Reserves- Computer Equipment Replacement 50,000 Transfer to Reserves- Network Equipment Replacement 50,000

Total Capital Expenditures $ 394,900

During fiscal year 2016, the District has focused on hiring and maintaining qualified, skilled employees. Due

to the high turnover rate that the District was facing in clerical positions, the District has implemented a

policy of hiring temporary employees for a six month period prior to those individuals being hired as an

employee of the District. The graph below shows the budgeted number of employees versus the actual

number of employees. The variance for fiscal year 2015 and 2016 is due to the temporary employees within

their six month trial period are not included in the head count of actual employees.

STAFFING

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Year 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

# of Budgeted Personnel 107 112 113 119 128 129 130 128 127.5 132 131

Actual Personnel 110 103 111 119 120 123 117 116 114 107 108

Variance -3 9 2 0 8 6 13 12 13.5 25 23

Budgeted employees by function/program:

Function/Program 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Appraisal 64 65 69 78 78 79 80 81 89 87 89

Information Systems 37 37 38 37 36 35 33 32 29 29 29

Administration/General Operations 11 11 12 13 15 16 15 14.5 14 15 14

Total 112 113 119 128 129 130 128 127.5 132 131 132

0

20

40

60

80

100

120

140

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Personnel Comparison

# of Budgeted Personnel Actual Personnel

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The Government Finance Officers Association (GFOA) describes fund balance as “The net position of a

governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred

inflows of resources).” There are five different components of fund balance (nonspendable, restricted,

committed, assigned, and unassigned) designed to indicate both:

Constraints on how resources of the fund can be spent, and

The sources of those constraints.

For fiscal year ending December 31, 2015, the District had a total fund balance of $6,141,693 with

$1,243,778 being nonspendable fund balance for prepaid items, $3,419,849 being committed fund balance

for reserves for future expenditures, and $1,478,066 being unassigned. The District anticipates having an

excess of revenues over expenditures for fiscal year ending December 31, 2016 of approximately $500,000,

which the District will request from the jurisdictions through a budget amendment to append this amount to

the 2017 budget or place the surplus into reserves.

During fiscal year 2016, the District requested from the taxing jurisdictions to purchase the adjacent lot that

became available. The purchase of this lot will directly reduce the reserves for future building repair or

replacement. The estimated cost of the lot including closing costs is $270,000.

The District’s fund balance is also increased by miscellaneous revenue that appraisal districts are allowed to

exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue

0

10

20

30

40

50

60

70

80

90

100

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Budgeted Positions by Function/Program

Appraisal Information Systems Administration/General Operations

PROJECTED CHANGES IN FUND BALANCE

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from the sale of data produced by the District as well as any late payment rendition revenue that is split

between the District and the county tax assessor-collector. The District expects for the FY ending

December 31, 2015 to have approximately $83,000 in miscellaneous revenue that will increase the

unassigned fund balance accordingly.

Fund Balance, December 31, 2015 $ 611,693

Estimated Increases in Fund balance:

Excess of Revenues over Expenditures for FY 2016 $ 500,000

Miscellaneous revenue from fiscal year 2016 $ 110,000

Estimated Decreases in Fund Balance:

Purchase of Adjacent Lot $ (270,000)

Estimated Fund Balance, December 31, 2016 $ 951,693

The District is currently focusing on two major long-term financial plans: IT replacements that need to be

done every 5 to 7 years and the need for a larger building in the near future.

Every five to seven years the District’s needs to purchase new computer equipment as well as new

networking equipment that could cost upwards of $800,000. This a large expense to include in the budget

for one year. The cost increases the budget significantly and increases the amount due from the taxing units

significantly. This makes the expenditures of the District unpredictable for the taxing units and difficult for

them to budget for. During 2014, an attorney general opinion was issued that allowed appraisal districts to

set up reserve accounts. The District began implementing this practice in 2014. The District has set up

reserve accounts and budgets for a portion of the total cost to be put in the reserve account each year. For

FY 2017, the District allocated $100,000 in the administration budget for reserves for capital expenditures

and $100,000 in the information technology budget for reserves for computer and network expenditures.

The District continues to grow at a rapidly increasing rate. In the next three to five years, the District expects

that we will outgrow the building that we are currently in. The District began making a plan on how to solve

this problem (i.e. whether to purchase a new building, set up a satellite office, etc.), but no conclusion has

been reached.

CONTACT INFORMATION

Should you have any questions about the District’s FY 2017 budget or the budgeting process, please

contact Leana H. Mann, Finance & Facilities Director for the Travis Central Appraisal District at (512)834-

9317 Ext. 405 or by e-mail at [email protected].

LONG-TERM FINANCIAL PLANS

mailto:[email protected]

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Budget Comparison 2017 2016 $ Change % Change 2015

Budget Category Budget Budget 16-17 16-17 Final Budget 2015 Actual

NO. OF EMPLOYEES 132 131 1 0.76%

REVENUES:

Assessments 18,103,517 17,492,994 610,525 3.49% 17,149,799 17,149,799

Refund of appraisal assessments - - - 0.00% - (26,908)

Investment earnings 5,000 3,000 2,000 66.67% 3,000 4,993

Charges for services 30,000 20,000 10,000 50.00% 20,000 31,707

Miscellaneous Revenue 75,000 60,000 15,000 25.00% 60,000 89,267

Total Revenue 18,213,517 17,575,994 637,525 3.63% 17,232,799 17,248,858

EXPENDITURES:

Payroll Expenditures

Salaries 7,247,635 7,234,307 13,328 0.18% 7,344,622 6,158,749

Auto Allowance 435,000 426,602 8,398 1.97% 423,750 350,514

Overtime 159,342 81,342 78,000 95.89% 56,700 95,257

Seasonal & Temporary 145,000 145,000 - 0.00% 32,000 315,526

Medicare Tax 115,883 111,268 4,615 4.15% 110,806 91,650

Retirement Contribution 1,438,555 1,381,260 57,295 4.15% 1,375,522 2,194,581

Deferred Compensation 573,053 - 573,053 100.00%

Health Insurance 1,622,680 1,868,944 (246,264) -13.18% 1,896,123 927,958

Dental Insurance 46,014 44,124 1,890 4.28% 33,499 28,336

Life Insurance 26,231 22,071 4,160 18.85% 22,406 17,646

Disability Insurance 39,352 38,676 676 1.75% 38,514 29,212

Long Term Care 49,564 49,565 (1) 0.00% 50,321 25,952

Employee Assistance Program 3,390 3,390 - 0.00% 3,390 3,390

Workers Compensation 35,000 32,500 2,500 7.69% 32,500 28,429

Unemployment Insurance 30,000 29,999 1 0.00% 30,693 10,312

Total Payroll Expenditures 11,966,700 11,469,048 497,652 4.34% 11,450,846 10,277,514

Operating Expenditures

Printing 117,735 118,485 (750) -0.63% 111,560 106,962

Paper 14,700 13,300 1,400 10.53% 14,400 13,394

Postage & Freight- In House 146,343 111,200 35,143 31.60% 103,500 143,050

Postage & Freight- Special Services 162,000 167,000 (5,000) -2.99% 154,500 157,120

Operating Supplies 74,980 73,530 1,450 1.97% 70,286 70,732

Operating Supplies- Equipment 155,150 240,500 (85,350) -35.49% 40,900 107,238

Operating Supplies- Software 15,000 75,000 (60,000) -80.00% 15,000 10,111

Furniture & Equipment under $1000 5,000 20,000 (15,000) -75.00% 5,000 62,780

Books, Publications, Subscriptions & Databases 134,938 129,285 5,653 4.37% 130,673 107,153

Microfilm - 1,000 (1,000) -100.00% 1,000 -

Records Management 7,000 4,000 3,000 75.00% 2,440 16,415

Total Operating Expenditures 832,846 953,300 (120,454) -12.64% 649,259 794,955

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2017 2016 $ Change % Change 2015

Budget Category Budget Budget 16-17 16-17 Final Budget 2015 Actual

Service Expenditures

Dues & Memberships 16,365 14,800 1,565 10.57% 14,115 13,444

Travel, Meals & Lodging 42,990 22,830 20,160 88.30% 19,630 9,671

Training & Education 183,965 152,665 31,300 20.50% 168,740 83,012

Advertising & Legal Notices 26,500 23,000 3,500 15.22% 34,000 23,864

Employee Recognition 25,000 22,500 2,500 11.11% 17,300 12,661

Board of Directors 43,500 57,040 (13,540) -23.74% 26,950 66,223

Utilities 94,060 97,140 (3,080) -3.17% 102,960 83,787

Telephone 45,000 33,084 11,916 36.02% 28,800 39,755

Internet Services 75,200 68,000 7,200 10.59% 63,200 65,439

Legal & Attorney 1,435,000 1,535,000 (100,000) -6.51% 1,285,000 272,885

Legal & Attorney- Personnel 35,000 35,000 - 0.00% 41,000 14,290

SOAH 1,500 1,500 - 0.00% 1,500 -

Arbitration Refunds 28,125 28,125 - 0.00% 28,125 3,600

Legal Fees- Expert Witness 250,000 250,000 - 0.00% 250,000 144,338

Accounting & Audit 17,290 16,725 565 3.38% 15,745 16,290

Appraisal Services 462,820 462,820 - 0.00% 582,820 313,320

Professional Services 174,893 98,459 76,434 77.63% 345,250 181,753

Professional Services- Payroll 32,000 30,000 2,000 6.67% 32,000 29,520

Rental- Office Machines 43,800 39,600 4,200 10.61% 47,200 42,990

Rental- Storage Space 17,510 17,330 180 1.04% 20,450 16,682

Repair & Maintenance- Equipment 111,341 117,901 (6,560) -5.56% 77,800 69,134

Building Maintenance 62,000 62,120 (120) -0.19% 62,700 45,306

Building Cleaning Service 43,120 42,120 1,000 2.37% 41,700 37,876

Software Maintenance 904,306 663,934 240,372 36.20% 665,174 617,689

Property Insurance 7,500 7,500 - 0.00% 7,500 4,513

Liability Insurance 32,000 32,000 - 0.00% 32,000 23,412

Security Services 129,500 101,460 28,040 27.64% 22,900 64,272

Aerial Photography 215,226 215,226 - 0.00% 78,240 185,837

Deed Copies 2,500 2,000 500 25.00% 4,000 2,200

Vehicle Fuel 1,800 1,800 - 0.00% 1,800 932

Vehicle Maintenance 600 600 - 0.00% 600 287

Bank Fees 9,000 1,800 7,200 400.00% 1,800 2,876

Prompt Pay Discount - - - 0.00% - (24)

Appraisal Review Board 339,660 322,695 16,965 5.26% 322,695 475,896

Total Service Expenditures $ 4,909,071 $ 4,576,774 $ 332,297 7.26% $ 4,443,694 $ 2,963,728

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Capital Equipment and Debt:

Capital Equipment 394,900 493,872 (98,972) -20.04% 606,000 569,720

Total Capital & Debt $ 394,900 $ 493,872 $ (98,972) -20.04% $ 606,000 $ 569,720

Total Expenditures $ 18,103,517 $ 17,492,994 $ 610,523 3.49% $ 17,149,799 $ 14,605,917

2016 Total Budget 17,492,994

2017 Total Budget 18,103,517

$ Change in Total Budget 610,523

% Change in Total Budget 3.49%

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District Budget by Department 10 20 30 35 50 60 90 01

Budget Admin Information Customer Tech Appeals Comm & BPP Residential ARB Total

Category Technology Service Support Appraisal Appraisal Budget

# Personnel 10 12 17 19 4 23 47 NA 132

Salaries 824,677 771,202 608,326 722,984 381,718 1,424,760 2,513,969 312,700 7,560,336

Auto Allowance 6,600 9,600 132,000 286,800 435,000

Overtime 12,000 17,500 17,500 26,842 1,500 84,000 159,342 Seasonal & Temporary 5,000 90,000 50,000 145,000

Medicare Tax 12,228 11,436 10,379 11,597 5,696 22,718 41,829 115,883 Retirement Contribution 151,790 141,966 128,848 143,969 70,707 282,017 519,258 1,438,555 Deferred Compensation 59,754 58,725 45,885 58,851 33,185 109,170 207,483 573,053

Health Insurance 178,385 142,062 201,254 224,931 47,354 272,285 556,409 1,622,680

Dental Insurance 3,486 4,183 5,926 6,623 1,394 8,018 16,384 46,014

Life Insurance 2,973 2,907 2,443 2,701 1,387 5,170 8,650 26,231 Disability Insurance 4,381 4,284 3,600 3,980 2,044 7,619 13,444 39,352

Long Term Care 3,755 4,506 6,383 7,134 1,502 8,636 17,648 49,564 Employee Assistance Program 3,390 3,390 Workers Compensation 35,000 35,000 Unemployment Insurance 30,000 - - - - - - 30,000

Total Payroll Costs 1,333,419 1,158,771 1,120,544 1,259,612 556,087 2,272,393 4,265,874 312,700 12,279,400

Printing 1,335 114,300 50 50 50 750 1,200 117,735

Paper 11,200 3,500 14,700 Postage & Freight- In House 146,343 146,343 Postage & Freight- Special Services 162,000 162,000

Operating Supplies 18,900 42,500 3,000 2,500 1,080 2,000 5,000 1,020 76,000 Operating Supplies- Equipment 155,150 155,150 Operating Supplies- Software 15,000 15,000 Furniture & Equipment under $1000 5,000 5,000 Books, Publications, Subscriptions & Databases 35,055 790 15,948 4,665 76,755 1,725 134,938 Records Management 7,000 7,000

Total Operating Supplies 224,833 493,240 18,998 2,550 5,795 79,505 7,925 1,020 833,866

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District Budget by Department

10 20 30 35 50 60 90 01

Budget Admin Information Customer Tech Appeals Comm &

BPP Residential ARB Total


Dues & Memberships 10,135 90

90 2,900 1,035 2,115

16,365

Travel, Meals & Lodging 41,990

1,000

42,990

Training & Education 111,715 50,000 250 2,500 1,500 8,000 10,000 13,190 197,155

Advertising & Legal Notices 24,500

2,000

26,500

Employee Recognition 25,000

25,000

Board of Directors 43,500

43,500

Utilities 94,060

94,060

Telephone 45,000

45,000

Internet Services 42,900 32,300

75,200

Legal & Attorney

1,435,000

12,750 1,447,750

Legal & Attorney- Personnel 35,000

35,000

SOAH

1,500

1,500

Arbitration Refunds

28,125

28,125

Legal Fees- Expert Witness

250,000

250,000

Accounting & Audit 17,290

17,290

Appraisal Services 462,820

462,820

Professional Services 103,893 71,000

174,893

Professional Services- Payroll 32,000

32,000

Rental- Office Machines 43,800

43,800

Rental- Storage Space 7,910 9,600

17,510 Repair & Maintenance- Equipment 6,600 103,225 1,516

111,341

Building Maintenance 62,000

62,000

Building Cleaning Service 43,120

43,120

Software Maintenance 904,306

904,306

Property Insurance 7,500

7,500

Liability Insurance 32,000

32,000

Security Services 129,500

129,500

Aerial Photography 215,226

215,226

Deed Copies

2,500

2,500

Vehicle Fuel 1,800

1,800

Vehicle Maintenance 600

600

Bank Fees 9,000

9,000

Total Services 1,433,633 1,385,747 4,266 2,590 1,722,025 9,035 12,115 25,940 4,595,351

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District Budget by Department

10 20 30 35 50 60 90 01

Budget Admin Information Customer Tech Appeals Comm &

BPP Residential ARB Total


Capital Equipment 115,000 279,900

394,900

Debt Service-Principal

-

Debt Service-Interest -

Total Capital & Debt 115,000 279,900 - - - - - - 394,900

Total Expenditure 3,106,885 3,317,658 1,143,808 1,264,752 2,283,907 2,360,933 4,285,914 339,660 18,103,517

Total 2017 Budget $18,103,517

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TRAVIS CENTRAL APPRAISAL DISTRICT Departmental Budget Recap

Department Number of Employees 2017 Budget

% of TCAD Budget

Administration 10 $3,106,885 17.16%

Information Technology 12 $3,317,658 18.33%

Customer Service 17 $1,143,808 6.32%

Appraisal Support 19 $1,264,752 6.99%

Appeals 4 $2,283,907 12.62%

Commercial & Personal Property Appraisal 23 $2,360,933 13.04%

Residential Appraisal 47 $4,285,914 23.67%

Appraisal Review Board* $339,660 1.88%

Total Appraisal District 132 18,103,517 100.00%

The ARB, while included in the District budget, is managed separately from the appraisal district.

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Administration 17.16%

Information Technology

18.33%

Customer Service 6.32%

Appraisal Support 6.99%

Appeals 12.62%

Commercial & Personal Property

Appraisal 13.04%

Residential Appraisal 23.67%

Appraisal Review Board* 1.88%

% of Total Budget by Department

$

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Total Expenditures by Department

Revenue Budget

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Revenue Budget

The revenue budget for fiscal year 2017 is $18,213,517. Since the District uses a balanced budget policy,

budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to

the taxing units and budgeted expenditures both total $18,103,517. The additional $110,000 in the revenue

budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for

charges for services, investment income and other miscellaneous income items.

Assessments to the taxing entities: Most of the District’s revenue comes from the taxing entities of Travis

County. The District serves the 119 local government agencies including 21 cities, 14 emergency districts,

the county, the hospital district, the junior college, 48 municipal utility districts, 1 road districts, 15 school

districts, and 17 water control improvement districts. Each taxing entity is allocated a portion of the budget

equal to the proportion that the total dollar amount of property taxes imposed in the District by the unit for the

tax year in which the budget proposal is prepared bears the sum of the total dollar amount of property taxes

imposed in the District by each participating unit for that year. The budget liability is then divided into four

equal installments paid at the beginning of each quarter. If a taxing unit decides not to impose taxes for any

tax year, the unit is not liable for any costs of operating the District for that year, and those costs are then

allocated amongst the other taxing entities. The revenue budget for assessments from the taxing entities

totals $18,103,517 for the 2017 fiscal year. A chart showing each taxing unit and their proportionate share

along with the information used to calculate their budget liability to the District is provided on pages 38-41.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District

must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is

from. This is shown as a refund of appraisal assessments and is a contra revenue account, which

consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year

2017, the District does not have any surplus funds being credited back to the taxing units.

Assessments to the taxing entities 99.40%

Micellaneous Revenue

0.41%

Charges for Services 0.16%

Investment Income 0.03%

Other Income 0.60%

Where the Money Comes From...

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Other Income: Other income, totaling 0.60% of the District’s revenue budget, is comprised of (1) charges

for services, (2) investment income and (3) miscellaneous revenue.

Investment Income $ 5,000.00 4.55%

Charges for Services 30,000.00 27.27%

Miscellaneous Revenue 75,000.00 68.18%

$ 110,000.00 100.00%

Investment Income: The budgeted investment income for fiscal year 2017 was increased due to the

anticipated increase in the federal funds rate. The total investment income of $5,000 is 0.03% of the total

revenue budget.

Charges for Services: The District collects fees from taxpayers and other agencies for data provided.

Examples of data provided by the District for a fee are maps of the county and data exports from the

Districts appraisal software. The total budget for charges for services is $30,000 or 0.16% of the total

revenue budget.

Miscellaneous Revenue: A large portion of miscellaneous revenue is from the rendition penalty collected

for renditions not filed timely. These penalties are collected by the county tax office and split between the

tax office and the appraisal district. The total budget for miscellaneous revenue is $75,000 or 0.41% of the

total revenue budget.

The District makes the assumption each year when estimating revenues for the budget that all taxing entities

will pay their liability in full. The District’s amount of uncollected funds ranges from 99.96% to 100.00% of

total budget liability collected.

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

Budgeted Revenues- Last 10 Fiscal Years

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Fiscal Year Ended Dec. 31

Total Assessments to Taxing Entities

Amount Collected Surplus Credit/Refund- Reduction of

Liability

Amount Not Collected

Percent of Assessment

2006 8,325,763 8,325,763 - 100.0000%

2007 9,829,300 8,927,273 902,018 9 99.9999%

2008 10,674,750 10,674,750 - 100.0000%

2009 11,856,540 11,856,540 - 100.0000%

2010 12,595,720 11,801,483 789,802 4,435 99.9648%

2011 12,689,610 12,076,873 612,738 (1) 100.0000%

2012 12,914,797 11,655,130 1,259,667 - 100.0000%

2013 13,375,023 13,375,023 - - 100.0000%

2014 14,246,848 14,157,414 89,434 - 100.0000%

2015 17,149,799 17,122,872 26,927 - 100.0000%

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Revenue Budget

Entity Cd

Name Tax Rate Levy Amount Pct Budget Liability

Quarterly Payments

01 AUSTIN ISD $1.202000 $1,034,132,608.67 31.4038% $5,685,194.09 $1,421,298.52

02 CITY OF AUSTIN $0.458900 $481,399,288.05 14.6188% $2,646,515.89 $661,628.97

03 TRAVIS COUNTY $0.416900 $570,645,769.08 17.3290% $3,137,152.75 $784,288.19

05 CITY OF MANOR $0.711800 $2,804,138.73 0.0852% $15,415.89 $3,853.97

06 DEL VALLE ISD $1.530000 $60,434,839.57 1.8352% $332,243.46 $83,060.86

07 LAKE TRAVIS ISD $1.407500 $122,286,103.60 3.7135% $672,273.78 $168,068.44

08 EANES ISD $1.212500 $148,710,313.72 4.5159% $817,542.15 $204,385.54

09 CITY OF WEST LAKE HILLS $0.057200 $956,938.77 0.0291% $5,260.82 $1,315.20

1A HAYS CONSOLIDATED ISD $1.537700 $122,146.44 0.0037% $671.51 $167.88

1C TRAVIS CO ESD NO 3 $0.090000 $2,365,345.51 0.0718% $13,003.60 $3,250.90

1D TRAVIS CO MUD NO 5 $0.742800 $1,053,480.56 0.0320% $5,791.56 $1,447.89

1F TANGLEWD FOREST LTD DIST $0.178800 $546,166.69 0.0166% $3,002.58 $750.64

1H COTTONWD CREEK MUD NO 1 $0.917000 $573,416.59 0.0174% $3,152.39 $788.10

1J CYPRESS RANCH WCID NO 1 $0.900000 $1,022,551.65 0.0311% $5,621.53 $1,405.38

10 TRAVIS CO WCID NO 10 $0.029400 $979,385.06 0.0297% $5,384.22 $1,346.05

11 CITY OF ROLLINGWOOD $0.202100 $1,360,721.70 0.0413% $7,480.63 $1,870.16

12 VILLAGE OF SAN LEANNA $0.249800 $131,345.54 0.0040% $722.08 $180.52

16 LAGO VISTA ISD $1.320000 $16,579,893.49 0.5035% $91,148.77 $22,787.19

17 TRAVIS CO WCID NO 17 $0.058500 $2,972,060.28 0.0903% $16,339.05 $4,084.76

18 TRAVIS CO WCID NO 18 $0.095200 $533,386.23 0.0162% $2,932.32 $733.08

19 PFLUGERVILLE ISD $1.540000 $147,767,194.68 4.4873% $812,357.31 $203,089.33

2A ELGIN ISD $1.540000 $3,031,751.89 0.0921% $16,667.20 $4,166.80

2D TRAVIS CO MUD NO 6 $0.460000 $782,458.59 0.0238% $4,301.60 $1,075.40

2F CITY OF ROUND ROCK $0.414650 $1,400,346.58 0.0425% $7,698.47 $1,924.62

2G WMSN CO WSID DIST 3 $0.730600 $417,770.32 0.0127% $2,296.71 $574.18

2H NE TRAVIS CO UTILITY DIST $0.861000 $1,970,092.60 0.0598% $10,830.68 $2,707.67

2J TRAVIS COUNTY HEALTHCARE DISTRICT $0.117781 $161,309,184.18 4.8985% $886,805.05 $221,701.26

20 CITY OF PFLUGERVILLE $0.540500 $20,875,417.54 0.6339% $114,763.62 $28,690.90

21 CITY OF LAKEWAY $0.170000 $5,933,816.04 0.1802% $32,621.44 $8,155.36

22 COUPLAND ISD $1.040050 $38,202.58 0.0012% $210.02 $52.51

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Entity Cd


Quarterly Payments

23 TRAVIS CO WCID POINT VENTURE $0.625300 $1,055,988.29 0.0321% $5,805.35 $1,451.34

25 HURST CREEK MUD $0.363200 $1,609,260.35 0.0489% $8,846.99 $2,211.75

26 LAKEWAY MUD $0.153600 $1,699,634.76 0.0516% $9,343.82 $2,335.96

27 LOST CREEK LIMITED DISTRICT $0.076000 $654,350.25 0.0199% $3,597.32 $899.33

3A MARBLE FALLS ISD $1.280000 $6,152,190.00 0.1868% $33,821.96 $8,455.49

3C TRAVIS CO WCID 17 STEINER RANCH (DA) $0.375100 $7,799,916.74 0.2369% $42,880.42 $10,720.10

3D TRAVIS CO MUD NO 7 $0.908900 $45,346.98 0.0014% $249.30 $62.32

3F CITY OF CEDAR PARK $0.479500 $4,116,426.89 0.1250% $22,630.26 $5,657.56

3G TRAVIS CO MUD NO 14 $0.905000 $755,351.86 0.0229% $4,152.58 $1,038.15

32 WELLS BRANCH MUD $0.390000 $3,745,236.84 0.1137% $20,589.62 $5,147.41

33 SHADY HOLLOW MUD $0.048900 $144,695.83 0.0044% $795.47 $198.87

34 MANOR ISD $1.515000 $58,955,605.10 1.7903% $324,111.29 $81,027.82

35 TRAVIS CO WCID NO 19 $0.240000 $475,389.00 0.0144% $2,613.47 $653.37

37 TRAVIS CO WCID NO 20 $0.207200 $784,701.74 0.0238% $4,313.94 $1,078.48

38 DRIPPING SPRINGS ISD $1.520000 $157,943.92 0.0048% $868.30 $217.08

39 TRAVIS CO ESD NO 9 $0.074160 $4,946,907.04 0.1502% $27,195.86 $6,798.97

4A JOHNSON CITY ISD $1.145800 $113,527.41 0.0034% $624.12 $156.03

4D TRAVIS CO MUD NO 8 $0.714500 $550,646.31 0.0167% $3,027.20 $756.80

4F TRAVIS CO MUD NO 10 $0.780000 $795,312.85 0.0242% $4,372.27 $1,093.07

4H TRAVIS CO WCID 17 FLINTROCK (DA) $0.450500 $1,267,909.37 0.0385% $6,970.39 $1,742.60

40 CITY OF CREEDMOOR $0.380000 $171,357.70 0.0052% $942.05 $235.51

41 TRAVIS CO ESD NO 1 $0.100000 $2,279,822.55 0.0692% $12,533.43 $3,133.36

49 CITY OF LAGO VISTA $0.650000 $4,426,188.44 0.1344% $24,333.19 $6,083.30

5A ROUND ROCK ISD $1.332500 $88,104,955.99 2.6755% $484,361.26 $121,090.32

5D TRAVIS CO MUD NO 9 $0.859500 $29,618.53 0.0009% $162.83 $40.71

5E SENNA HILLS MUD $0.541100 $1,499,161.73 0.0455% $8,241.71 $2,060.43

5F CITY OF ELGIN $0.656916 $345,426.04 0.0105% $1,899.00 $474.75

5G VILLAGE OF VOLENTE $0.100000 $178,813.71 0.0054% $983.04 $245.76

5H VILLAGE OF WEBBERVILLE $0.305100 $59,299.94 0.0018% $326.00 $81.50

50 CITY OF JONESTOWN $0.565600 $2,228,160.61 0.0677% $12,249.42 $3,062.36

51 TRAVIS CO ESD NO 11 $0.100000 $848,519.26 0.0258% $4,664.78 $1,166.19

52 TRAVIS CO ESD NO 6 $0.100000 $12,418,743.08 0.3771% $68,272.64 $17,068.16

55 VILLAGE OF BRIARCLIFF $0.160500 $396,351.68 0.0120% $2,178.96 $544.74

56 TRAVIS CO ESD NO 5 $0.091800 $948,994.82 0.0288% $5,217.14 $1,304.29

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Quarterly Payments

57 TRAVIS CO ESD NO 4 $0.091400 $1,565,470.04 0.0475% $8,606.25 $2,151.56

58 TRAVIS CO ESD NO 10 $0.100000 $1,639,120.32 0.0498% $9,011.14 $2,252.79

59 RIVER PLACE MUD $0.231300 $1,243,871.88 0.0378% $6,838.25 $1,709.56

6E WEST TRAVIS CO MUD NO 3 $0.282000 $588,098.12 0.0179% $3,233.10 $808.27

6F CITY OF LEANDER $0.632920 $3,770,825.42 0.1145% $20,730.30 $5,182.57

6G TRAVIS CO MUD NO 15 $0.332500 $1,162,980.31 0.0353% $6,393.54 $1,598.39

6H WEST TRAVIS CO MUD NO 6 $0.450000 $1,728,117.57 0.0525% $9,500.41 $2,375.10

6J WEST TRAVIS CO MUD NO 8 $0.611000 $863,093.75 0.0262% $4,744.90 $1,186.22

61 CITY OF MUSTANG RIDGE $0.495000 $262,137.88 0.0080% $1,441.12 $360.28

68 AUSTIN COMM COLL DIST $0.100500 $121,593,077.48 3.6925% $668,463.83 $167,115.96

69 LEANDER ISD $1.511870 $115,934,230.34 3.5206% $637,354.04 $159,338.51

7A MOORES CROSSING MUD $0.932400 $919,023.22 0.0279% $5,052.37 $1,263.09

7D WEST TRAVIS CO MUD NO 5 $0.260000 $604,236.07 0.0183% $3,321.82 $830.45

7E VILLAGE OF THE HILLS $0.060000 $239,688.90 0.0073% $1,317.70 $329.43

7F VILLAGE OF POINT VENTURE $0.109500 $188,254.88 0.0057% $1,034.94 $258.74

7G WILBARGER CRK MUD NO 1 $0.908000 $247,364.17 0.0075% $1,359.90 $339.97

7H WILBARGER CRK MUD NO 2 $0.950000 $60,189.92 0.0018% $330.90 $82.72

70 TRAVIS CO MUD NO 2 $0.958500 $1,404,384.94 0.0426% $7,720.67 $1,930.17

71 TRAVIS CO ESD NO 14 $0.100000 $425,869.66 0.0129% $2,341.24 $585.31

72 TRAVIS CO ESD NO 12 $0.100000 $1,404,653.62 0.0427% $7,722.15 $1,930.54

77 TRAVIS CO ESD NO 8 $0.099800 $1,704,717.17 0.0518% $9,371.77 $2,342.94

8C TRAVIS CO MUD NO 3 $0.482500 $2,823,652.37 0.0857% $15,523.17 $3,880.79

8E RNCH @ CYPRSS CRK MUD 1 $0.365000 $311,598.17 0.0095% $1,713.03 $428.26

83 CITY OF BEE CAVE $0.020000 $305,865.88 0.0093% $1,681.51 $420.38

84 NORTHTOWN MUD $0.722000 $4,181,038.20 0.1270% $22,985.46 $5,746.36

9B TRAVIS CO ESD NO 2 $0.095800 $7,855,985.93 0.2386% $43,188.66 $10,797.17

9C TRAVIS CO MUD NO 4 $0.729600 $844,692.73 0.0257% $4,643.74 $1,160.93

9D LAKESIDE WCID NO 1 $0.800000 $1,077,784.45 0.0327% $5,925.17 $1,481.29

9G LAKESIDE MUD NO 2A $0.970000 $13,806.01 0.0004% $75.90 $18.97

9H LAKESIDE WCID NO 2B $0.970000 $977,508.30 0.0297% $5,373.90 $1,343.47

9I LAKESIDE WCID NO 2C $0.970000 $1,038,881.34 0.0315% $5,711.30 $1,427.83

9J LAKESIDE WCID NO 2D $0.970000 $1,232,737.28 0.0374% $6,777.03 $1,694.26

4J TRAVIS CO MUD NO 11 $0.737500 $1,826,897.74 0.0555% $10,043.46 $2,510.86

4K TRAVIS CO MUD NO 12 $0.772500 $621,981.62 0.0189% $3,419.37 $854.84

4L TRAVIS CO MUD NO 13 $0.772500 $499,015.04 0.0152% $2,743.36 $685.84

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Name Tax Rate Levy Amount Pct Budget Liability Quarterly Payments

5J KELLY LANE WCID NO 1 $0.950000 $1,002,272.75 0.0304% $5,510.04 $1,377.51

5K KELLY LANE WCID NO 2 $0.950000 $231,813.35 0.0070% $1,274.41 $318.60

1K BELVEDERE MUD $0.425000 $664,767.41 0.0202% $3,654.59 $913.65

2K PRESIDENTIAL GLEN MUD $0.501900 $196,238.65 0.0060% $1,078.83 $269.71

7J LAKESIDE MUD NO 3 $0.847000 $1,006,879.30 0.0306% $5,535.37 $1,383.84

8K TRAVIS CO ESD NO 13 $0.100000 $56,580.59 0.0017% $311.05 $77.76

1L BASTROP-TRAVIS COUNTIES ESD NO 1 $0.093300 $126,550.12 0.0038% $695.72 $173.93

7K SUNFIELD MUD NO 1 $0.900000 $2,111.44 0.0001% $11.61 $2.90

8L TRAVIS CO BEE CAVE ROAD DIST NO 1 $0.321500 $1,113,076.76 0.0338% $6,119.19 $1,529.80

2N NORTH AUSTIN MUD NO 1 $0.317000 $286,493.99 0.0087% $1,575.01 $393.75

2L TRAVIS CO MUD NO 16 $0.950000 $1,298,887.82 0.0394% $7,140.70 $1,785.17

5M LAZY NINE MUD NO 1B $1.010000 $1,423,077.17 0.0432% $7,823.44 $1,955.86

3M WILLIAMSON/TRAVIS MUD NO 1 $0.510000 $532,447.19 0.0162% $2,927.15 $731.79

8N ANDERSON MILL LIMITED DISTRICT $0.126000 $11,346.72 0.0003% $62.38 $15.59

9L TRAVIS CO WCID 17 SERENE HILLS (DA) $0.650000 $370,902.95 0.0113% $2,039.06 $509.76

9M SOUTHEAST TRAVIS COUNTY MUD NO 1 $0.980000 $237.12 0.0000% $1.30 $0.33

6M TRAVIS CO MUD NO 21 $0.312500 $105,818.04 0.0032% $581.74 $145.43

6L TRAVIS CO MUD NO 17 $0.950000 $192,935.60 0.0059% $1,060.67 $265.17

3N TRAVIS CO MUD NO 18 $0.750000 $270,091.00 0.0082% $1,484.84 $371.21

4M PILOT KNOB MUD NO 3 $0.950000 $65,111.94 0.0020% $357.96 $89.49

$3,293,016,381.17 100% $18,103,517.00 $4,525,879.25

Amount due from Jurisdictions $18,103,517

Refund 2015 Surplus Funds $ -

Total Revenue to TCAD $18,103,517

Cost of Service to Jurisdictions

0.55%

Note: The liabilities shown above have been calculated based on the 2015 tax rate and the 2015 levy. When the 2016 tax rates and levies are set, the numbers will be recalculated. This will change individual liabilities depending upon the tax rates set, levy of each jurisdiction, and the taxable values established for each jurisdiction for 2016

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Capital Improvement Plan

Capital Improvement Plan Overview

The Capital Improvement Plan (CIP) is a multi-year plan to address capital projects necessary to maintain

infrastructure and replace aging equipment. The plan is updated annually to reflect the latest priorities,

updated cost estimates, and available funding information.

A capital asset, by definition, includes land, improvements to land, easements, buildings, building

improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all

other tangible or intangible assets that are used in operations and that have initial useful lives extending

beyond a single reporting period. The District’s capitalization threshold is $1,000 and a useful life of more

than one year. The District’s finance department is responsible for the establishment, maintenance and

safeguarding of all fixed assets. The District’s capital assets are depreciated using the straight-line method

over their estimated useful lives outlined below based on the following asset classes:

Asset Class Useful Life

Land Inexhaustible

Building 50 years

Building Improvements 5-10 years

Computer Equipment 3-5 years

Furniture & Equipment 5-10 years

Vehicles 5-10 years

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2017 Capital Improvement Plan

For fiscal year 2017, the District has budgeted for a total of $394,900 for capital asset expenditures. The

chart below shows the breakdown by department.

Department Capital Asset to be Purchased Budgeted Cost

Administration (10) A/C Replacements $ 15,000

Transfer to Reserves- Building Repair or Replacement 100,000

IT (20) Servers 10,000

Online Protest Expansion Storage 6,000

Virtual Server Replacement- VM4 17,000 Cisco 2500 Series Wireless Controller 5,500 Phone System Replacement 75,000 Virtual Server Host Replacement 18,500 Windows Server Datacenter Software Purchase 9,000 Microsoft Exchange 2016 Software Purchase 8,000

Windows Server STD 2014 Software Purchase 30,900

Transfer to Reserves- Computer Equipment Replacement 50,000 Transfer to Reserves- Network Equipment Replacement 50,000

Total Capital Expenditures $ 394,900

Administration 29.1%


70.9%

Capital Asset Purchases by Department

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Capital Asset to be Purchased Total Cost Routine Non-Routine

A/C Replacements $15,000 $15,000

Transfer to Reserves- Building Repair or Replacement 100,000 100,000

Servers 10,000 10,000

Online Protest Expansion Storage 6,000 6,000

Virtual Server Replacement- VM4 17,000 17,000

Cisco 2500 Series Wireless Controller 5,500 5,500

Phone System Replacement 75,000 75,000

Virtual Server Host Replacement 18,500 18,500

Windows Server Datacenter Software Purchase 9,000 9,000

Microsoft Exchange 2016 Software Purchase 8,000 8,000

Windows Server STD 2014 Software Purchase 30,900 30,900

Transfer to Reserves- Computer Equipment Replacement 50,000 50,000

Transfer to Reserves- Network Equipment Replacement 50,000 50,000

2017 Routine Capital Projects AC Replacements

The District budgets $15,000 per year for A/C unit replacements. The District has approximately 30 rooftop units at

various stages in their useful life. Approximately two units are replaced each year, as needed.

Emergency Server Replacement

The District budgets $10,000 for emergency server replacements. The District’s CAMA software is critical to the property tax system for Travis County. The District’s IT department tries to replace all equipment before the estimated useful life is up; however, occasionally, there may be a server that needs to be replaced that is critical to the operations of the District.

Online Protest Expansion Storage

The District has been advertising the online appeals process for the past 2015 and 2016 tax years. As more

taxpayers take advantage of the online options, more storage may be necessary to complete the appeals process.

Transfer to Reserves- Building Repair or Replacement

The District budgets $100,000 to be put into the reserve fund for the building repair or replacement each year. The

District estimates that by 2019, we will outgrow the current building. As the population of Travis County continues to

grow exponentially, more staff will be necessary to complete the mission critical tasks outlined in the Texas Property

Tax Code.

Transfer to Reserves- Computer Equipment Replacement

The District budgets $50,000 to be transferred to the reserve fund for computer equipment replacement each year.

The District estimates that computer equipment will need to be replaced every 5 years.

Transfer to Reserves- Network Equipment Replacement

The District budgets $50,000 to be transferred to the reserve fund for network equipment replacement each year. The

District estimates that critical network equipment will need to be replaced every 7 years.

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2017 Significant and Nonroutine Capital Projects

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Capital Improvement Program

All financing of capital projects must be included in the current year’s proposed budget and approved by the board of directors. Appraisal Districts are not authorized to levy ad valorem taxes or issue bonded indebtedness or other debt instruments. Therefore, any capital asset acquisition requiring the use of financing must be done through the budget process. For fiscal year 2017, the District does not anticipate the need to enter into any financing agreements for the purchase of capital equipment.

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Department Budgets

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Admin Clerk.

(1)

Records Coordinator

(1)

Chief Appraiser

(1)

Human Resource Director

(1)

Finance & Facilities

Director

(1)

Mail Clerk Messenger

(1)

Maint./Janitor

(1)

Deputy Chief of Appraisal

(1)

Executive Asst.

(1)

Communication Specialist

(1)

Employee Position

Number of

Positions Position Grade Hourly Range

Auto Allowance

Total Employee Benefit

Chief Appraiser 1 Exempt $88.27 - $88.27 $ - $63,868 - $63,868 Deputy Chief of Appraisal 1 20 $49.91 - $69.87 $ 6,600 $41,884 - $53,323 Human Resource Director 1 15 $37.39 - $52.35 $ - $34,708 - $43,282 Finance & Facilities Director 1 15 $37.39 - $52.35 $ - $34,708 - $43,282 Communications Specialist 1 12 $33.04 - $46.25 $ - $32,215 - $39,786 Executive Assistant 1 5 $20.20 - $28.33 $ - $24,856 - $29,516 Mail Clerk/Messenger 1 3 $17.71 - $24.81 $ - $23,429 - $27,498 Records Coordinator 1 5 $20.20 - $28.33 $ - $24,856 - $29,516 Admin Clerk 1 5 $20.20 - $28.33 $ - $24,856 - $29,516

Maintenance/Janitor 1 2 $14.75 - $20.65 $ - $21,733 - $25,114

Total employee benefit is comprised of health, dental, life, disability and long-term care insurance, retirement, and the employee assistance program that are all provided by the District as terms of employment.

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Administration Department

Mission Statement

The mission of the Administration department, which includes human resources, finance, facilities’

maintenance, records management and the offices of the Chief Appraiser and the Deputy Chief of Appraisal

is to provide timely, useful, and accurate information to all internal and external customers including but not

limited to staff, division directors, the Board of Directors, the taxing jurisdictions of Travis County, and all

taxpayers of Travis County, and to assure prudent control of the District’s cash and investments. It is also

the mission of the Administration department to oversee all mission critical tasks of the appraisal district to

ensure completion and to meet all legislative requirements.

Key Responsibilities

The Administration Department’s function is to plan, organize, direct and control the business support

functions related to human resources, budget, finance, purchasing, payroll, facilities maintenance, records

management and mail services.

Key Tasks & Deadlines

Tasks Deadline Key Players

Performance Reviews/ Merit Increases January 15 HR, Divisions Directors & Managers

Year End Processing & W2’s January 1 HR, Finance

Budget Planning Meetings March 1 Finance, Chief Appraiser, Division Directors

Certified Estimates April 30 Chief Appraiser

Financial Audit June 15 Finance

Presentation Preliminary Budget June 15 Chief Appraiser, Finance

Appraisal Roll Certification July 25 Chief Appraiser

Director’s Retreat August 10 Chief Appraiser, Division Directors & Managers

Reappraisal Plan September 15 Chief Appraiser

Budget Adoption September 15 Chief Appraiser, Finance

Strategic Plan October 15 Chief Appraiser, Division Directors & Managers

Annual Report November 1 Chief Appraiser

Open Enrollment November 1 HR

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Department Goals

Department 2017 Goals Output Measure Efficiency Measure

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Improve standing as an industry leader and enhance Travis CAD's reputation and networking capabilities (Deputy Chief)

Achieve IAAO Designation of CAE (Certified Assessment Evaluator)

Inspire other CAD employees to seek additional training and education

Improve planning, procedures, appraisal accuracy and defense of values

Produce measurable results with respect to current over stratification of real property accounts (Deputy Chief)

Reduce total number of residential neighborhoods from 2,282 to 2,000

Ability to profile greater percentage of neighborhoods

Larger neighborhoods have more sales to analyze and calibrate appraisal models

Prepare and administer the District's annual operating budget by maximizing the accuracy of budgeted revenue and expenditure estimates, and effectively meeting the short and long-term needs of the District (Finance)

Adoption of the 2018 budget by the statutory deadline of September 15, 2017.

Award by GFOA for Distinguished Budget Presentation

Number of budget variance reports with a variance of less than 10%

Department budget variance percentage of less than 5%

Manage the annual financial audit and prepare the Comprehensive annual financial report in which the report is user friendly and understandable to the taxpayers and jurisdictions of Travis County (Finance)

Create a PAFR (Popular Annual Financial Report) that meets the GFOA requirements

Award by GFOA for Excellence in Financial Reporting

Number and type of financial information available on the TCAD website

Award for Popular Annual Financial Report (PAFR) by GFOA

CAFR & Budget documents available on TCAD website

Training - New Appraisal Staff training with emphasis on completing the 5 year RPA Level IV in 3 years

Number of appraisers completing RPA Level IV early

Improved quality and efficiency

Complete and Implement Email Policy for Retention

Completion of Policy Reduced storage space. Improved capacity for Ability to recoup costs for high volume requestors.

Continue to work with clerical supervisors to establish productivity/accuracy goals

Quality of product, meeting time constrained goals.

Increased accuracy and productivity and ultimately customer satisfaction.

Training - Work with managers and directors to produce training videos

Consistent employee directed training.

Reduced duplicative effort, improved consistency in training, reduced learning curve.

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Department Accomplishments

1 Deputy Chief assisted with personnel changes to key positions to enhance accuracy and fairness of commercial and residential values. The selection and mentoring of these two appraisal division Directors, both new employees at Travis CAD, has enhanced and accelerated their positive impact on the performance of the district. Commercial values increased 30% in 2015 and 30% again for 2016 alleviating concerns of level of appraisal of Commercial properties relative to Residential properties. The Residential Division has processed a record number of protests before May 31st, giving the department a great head start on protest season.

2 Receipt of Government Finance Officers Association Distinguished Budget Presentation Award 3 Receipt of Government Finance Officers Association Award for Excellence in Financial Report 4 Finance Director became a Certified Government Finance Office (CGFO) through the Government

Finance Officers Association of Texas 5 Changed health care providers reducing cost 6 Added an auxiliary long-term disability plan 7 Implemented an off-site call center to address spikes in call volume; improved response time and

number of dropped calls

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Administration

2017

Budget Detail Description

Salaries

824,677

Personnel Salaries

Auto Allowance

6,600

Overtime

12,000

Seasonal & Temporary

5,000

Medicare Tax

12,228

District pays a matching 1.45% of gross wages

Retirement

151,790

18% Contribution rate

Deferred Compensation

59,754

The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

178,385

118,385 Employer paid health insurance at $941.69 per employee per month

60,000 Direct pay funding

Dental Insurance

3,486

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

2,973

Employer paid life insurance at 31.35% of base salary

Disability Insurance

4,381

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

3,755

Employer paid long-term care coverage at an average of $375.49 per employee

Employee Assistance Program

3,390

District pays $282.50 per employee per month for Employee Assistance Program

Workers Compensation

35,000

Unemployment Insurance

30,000

Total Payroll Costs 1,333,419

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Administration

2017


Printing

1,335

500 A/P checks

275 ARB payroll checks

210 ARB direct deposit vouchers

100 Business Cards, ID Badges & Name Plates

250 Miscellaneous print jobs

Paper

11,200

Copy paper

Postage & Freight- In House

146,343

140,000 General mail postage

1,343 PO box rental

5,000 Shipping charges

Operating Supplies

18,900

7,500 Office supplies

3,250 First aid supplies

500 Postage meter supplies

150 End of year tax forms

7,500 TCAD shirt order

Furniture and Equipment under $1,000

5,000

5,000 Misc. furniture under $1000

Books/Publ/Subs/Data Bases

35,055

18,000 Metro Study

450 Austin American Statesman

105 Austin Business Journal

250 GASB Subscription

250 Survey monkey

500 Miscellaneous publications

1,200 Online test for applicants

3,500 Legislative Tracking Subscription

500 USPAP Books

300 Angelou Economics Monthly Updates

10,000 Additional Market Research Publications

Records Management

7,000

3,500 Biweekly shredding

3,500 Microfilm- appraisal roll & permanent records

Total Supplies 224,833

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Dues & Memberships

10,135

2,800 Walnut Creek Improvement Association

200 Metro CAD

175 ARMA

90 TDLR

35 TX Soc. Sec. Program (ERS)

360 GFOA

75 GTOT

4,000 TAAD

100 Comptroller's Coop Membership

350 IAAO

350 SHRM

100 TAAO

1,500 Other

Travel/Meals/Lodging

41,990

3,000 TAAD Conference

25,000 IAAO Conference

5,040 GIS/CAMA Conference-

1,100 Ad Valorem Taxation Seminar

750 TAAO Conference

2,000 ESRI User Conference


1,600 TA Conference

2,000 Other

Training & Education

111,715

500 Chief Appraiser

500 Deputy Chief of Appraisal

250 HR Director

750 Finance & Facilities Officer

250 Records Coordinator

250 TAAD Courses

1,500 Angelou Economic Forecast Forum

2,500 Annual Legal Seminar

2,550 GIS/CAMA Conference

14,300 IAAO Conference

30,000 IAAO In-house Training Classes

30,000 Appraisal Institute Courses

750 IREM Economic Forecast Forum

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Administration

2017


Training & Education (Cont.)

600 Legislative Update

10,000 Management Training

645 Open Government Conference

975 Property Tax Institute

675 TA Conference

1,875 TAAD Conference

1,140 TAAO Conference

705 TCDRS Conference


3,000 Tuition Reimbursement for TCAD Employees

5,000 Miscellaneous Training

Advertising/Legal Notices

24,500

14,750 Property Tax Benefits

3,500 ARB Notice Accepting Application

2,500 Notice of Budget

1,000 RFP/RFQ Postings

2,750 Employment Ads

Employee Recognition

25,000

10,000 Employee recognition

10,000 IAAO Designation Reward

5,000 Fee Appraiser License Reward

Board of Directors

43,500

18,000 Taxpayer Liaison Officer

20,000 BOD General Counsel

1,500 Annual TAAD Conference

1,500 Travel Expenses for BOD Members

2,500 Other costs associated with the BOD

Utilities

94,060

85,000 Electricity & Water

4,200 Trash Pickup

1,020 Recycling

3,840 Cable

Telephone & Communication

45,000

Local/Long Distance Telephone

Internet Services

42,900

36,000 iPad Data Plan

6,900 AT&T Mobility wireless data cards

Legal & Attorney- Personnel

35,000

Human resources legal costs

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2017


Accounting & Audit

17,290

16,500 Annual Audit Cost

715 CAFR & Budget Submission to GFOA

75 Investment Policy Certification

Appraisal Services

462,820

101,820 BPP Appraisal Services

11,000 Circuit of the America Appraisal

350,000 Fee Appraisals for Commercial & High End Residential Properties

Professional Services

103,893

7,213 Direct Pay Administrative Fee

4,080 Flex System Administrative Fee

1,250 Interpreter

1,350 Laminating Services

75,000 Aerial drone project

15,000 Miscellaneous

Professional Services- Payroll

32,000

25,000 Payroll Processing Fees

7,000 Time Clocks

Rental Office Machines

43,800

800 Postage Security Devise Rental

43,000 Copier Leases

Rental Storage Space

7,910

3,660 Off-site warehouse & storage

4,250 Parking Lot Lease

Repair & Maintenance- Equipment

6,600

4,000 Pitney Bowes Mail Equipment

400 Fire Alarm Test & Inspect

500 Elevator Maintenance

200 Security System

500 AED Machines

1,000 Other Equipment

Building Repair/Maintenance

62,000

11,400 Grounds Maintenance

48,000 Building Maintenance

800 Liebert Maintenance

1,200 Quarterly Filter Changes

600 Quarterly Pest Control

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2017


Building Cleaning Service

43,120

24,000 Janitorial Services

12,000 Janitorial Supplies

5,120 Carpet Cleaning twice a year

500 Tile scrubbing once a year

1,500 Special Cleaning

Property Insurance

7,500

Liability Insurance

32,000

Security Services

129,500

4,200 Building Patrol

500 Fire Alarm Test & Inspect

124,800 Armed security officer

Vehicle Fuel

1,800

Vehicle Fuel

Vehicle Maintenance

600

Vehicle Maintenance

Bank Fees

9,000

Bank Charges

Total Services 1,433,633

Capital Expenditures

115,000

15,000 A/C Replacement

100,000 Transfer to reserves- Capital Expenditures

Total Capital & Debt 115,000

Total Operating Expenditures 3,106,885

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Administration

2017 2016 2015 2015 $ %

Budget Budget Budget Actual Inc (Dec) Inc (Dec)

Salaries 824,677 921,851 796,449 642,193 (97,174) -10.54%

Auto Allowance 6,600 6,600 13,050 6,304 - 0.00%

Overtime 12,000 11,500 4,000 10,776 500 4.35%

Seasonal & Temporary 5,000 5,000 5,000 13,350 - 0.00%

Medicare Tax 12,228 10,843 9,328 9,485 1,385 12.77%

Retirement 151,790 134,598 115,799 1,134,438 17,192 12.77%

Health Insurance 178,385 211,462 211,463 98,932 (33,077) -15.64%

Deferred Compensation 59,754 - - - 59,754 100.00%

Dental Insurance 3,486 3,031 2,267 2,001 455 15.01%

Life Insurance 2,973 1,516 1,516 1,582 1,457 96.09%

Disability Insurance 4,381 3,769 3,242 2,599 612 16.23%

Long Term Care (LTC) 3,755 3,405 3,405 2,077 350 10.28%

Employee Assistance Program 3,390 3,390 3,390 3,390 - 0.00%

Workers Compensation 35,000 32,500 32,500 28,429 2,500 7.69%

Unemployment Insurance 30,000 2,061 2,077 - 27,939 1355.60%

Total Payroll Costs 1,333,419 1,351,526 1,203,486 1,955,556 (18,108) -1.34%

Printing 1,335 1,485 1,600 1,280 (150) -10.10%

Paper 11,200 9,800 8,400 10,327 1,400 14.29%

Postage & Freight- In House 146,343 111,200 103,500 143,050 35,143 31.60%

Operating Supplies 18,900 18,630 18,260 19,790 270 1.45% Furniture and Equipment under $1,000 5,000 20,000 5,000 62,780

(15,000) -75.00%

Books/Publ/Subs/Data Bases 35,055 41,485 46,806 26,280 (6,430) -15.50%

Microfilm - 1,000 1,000 - (1,000) -100.00%

Records Management 7,000 4,000 2,440 16,415 3,000 75.00%

Total Supplies 224,833 207,600 187,006 279,922 17,233 8.30%

Dues & Memberships 10,135 8,830 8,000 7,449 1,305 14.78%

Training & Education 111,715 121,665 124,930 55,555

(9,950) -8.18%

Travel/Meals/Lodging 41,990 21,830 18,130 8,675 20,160 92.35%

Advertising/Legal Notices 24,500 21,500 31,500 22,156 3,000 13.95%

Employee Recognition 25,000 22,500 17,300 12,661 2,500 11.11%

Board of Directors 43,500 57,040 26,950 66,223 (13,540) -23.74%

Utilities 94,060 97,140 102,960 83,787 (3,080) -3.17%

Telephone & Communication 45,000 33,084 28,800 39,755 11,916 36.02%

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Administration

2017 2016 2015 2015 $ %


Internet Services 42,900 38,100 33,300 35,885 4,800 12.60%

Legal & Attorney- Personnel 35,000 35,000 41,000 14,290 - 0.00%

Accounting & Audit 17,290 16,725 15,745 16,290 565 3.38%

Appraisal Services 462,820 462,820 582,820 313,320 - 0.00%

Rental Office Machines 43,800 39,600 47,200 42,990 4,200 10.61%

Professional Services 103,893 23,459 268,250 126,749 80,434 342.87%

Professional Services- Payroll 32,000 30,000 32,000 29,520 2,000 6.67%

Rental Storage Space 7,910 7,730 8,450 7,245 180 2.33% Repair & Maintenance- Equipment 6,600 8,800 8,700 4,544 (2,200) -25.00%

Building Repair/Maintenance 62,000 62,120 62,700 45,306 (120) -0.19%

Building Cleaning Service 43,120 42,120 41,700 37,876 1,000 2.37%

Property Insurance 7,500 7,500 7,500 4,513 - 0.00%

Liability Insurance 32,000 32,000 32,000 23,412 - 0.00%

Security Services 129,500 101,460 22,900 64,272 28,040 27.64%

Vehicle Fuel 1,800 1,800 1,800 932 - 0.00%

Vehicle Maintenance 600 600 600 287 - 0.00%

Bank Fees 9,000 1,800 1,800 2,876 7,200 400.00%

Prompt Payment Discount - - - (24) - 0.00%

Total Services 1,433,633 1,295,223 1,567,035 1,066,543 138,410 10.69%

Capital Expenditures 115,000 140,000 215,000 120,009 (25,000) -17.86%

Total Capital & Debt 115,000 140,000 215,000 120,009 (25,000) -17.86%

Total Operating Expenditures 3,106,885 2,994,349 3,172,527 3,422,030 112,535 3.76%

Admin Department Net Change 16-17

Increase (Decrease) $ 112,535 3.76%

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2017 Budget 2016 Budget $ Inc (Dec) % Inc (Dec) 2015 Budget 2015 Actual

# of Personnel 10 9 1 11.11%

Payroll Expenditures 1,333,419 1,351,526 (18,107) -1.34% 1,955,556 1,955,556

Supplies Expenditures 224,833 207,600 17,233 8.30% 279,922 279,922

Service Expenditures 1,433,633 1,295,223 138,410 10.69% 1,066,543 1,066,543

Capital & Debt Expenditures 115,000 140,000 (25,000) -17.86% 120,009 120,009


42.92%

7.24%

46.14%

3.70%

2017Administration Expenditures


Supplies Expenditures


Capital & Debt Expenditures

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

PayrollExpenditures

SuppliesExpenditures

ServiceExpenditures

Capital & DebtExpenditures

Administration Expenditures

2017 Budget

2016 Budget

2015 Budget

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lmann

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Number of


Auto Allowance Total Employee Benefit

Director Information Technology 1 19 $ 47.37 - $ 66.32 $ - $ 40,428 - $ 51,288 GIS Manager 1 12 $ 33.04 - $ 46.25 $ - $ 32,215 - $ 39,786 Network Support Manager 1 13 $ 34.76 - $ 48.69 $ - $ 33,201 - $ 41,184 Data Base Analyst 1 19 $ 47.37 - $ 66.32 $ - $ 40,428 - $ 51,288 Software Analyst 1 10 $ 29.55 - $ 41.37 $ - $ 30,215 - $ 36,989 Help Desk- Application Support 1 6 $ 22.84 - $ 32.00 $ - $ 26,369 - $ 31,619 Network Technician 1 6 $ 22.84 - $ 32.00 $ - $ 26,369 - $ 31,619 Help Desk Technician 2 4 $ 18.43 - $ 25.81 $ - $ 23,842 - $ 28,071

GIS/PACS Technician 3 4 $ 18.43 - $ 25.81 $ - $ 23,842 - $ 28,071

Total employee benefit is comprised of health, dental, life, disability and long-term care insurance, retirement, and the

employee assistance program that are all provided by the District as terms of employment.

Database Analyst

(1)

Network Support Manager

(1)

Help Desk - Appl. Sup

(1)

Network Technician

(1)

Software Analyst

(1)

Help Desk Technician

(2)

GIS Manager

(1)

GIS/PACS Tech

(3)

Director Information Technology

(1)

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Information Technology Department

Mission Statement

The mission of the Information Technology department is to provide, develop, and maintain a highly

effective, reliable, secure and innovative technology infrastructure which supports all facets of the district

staff, division directors, Board of Directors, taxing jurisdictions of Travis County, and all taxpayers of Travis

County in the most cost effective manner.


The Information Technology department’s function is to manage the activities of the information technology

environment including the network, security, database, and CAMA software administration. This department

is highly technical in all areas for troubleshooting, evaluating, and recommending changes to current and

future network requirements to meet the District’s needs. The IT department works closely with

management and the District’s software vendor to help design and implement new software features and

programming changes, including changes required by legislative mandate. This department coordinates

supplement processing with entities and district staff, works with various departments of the taxing units to

electronically exchange information and provide data/information for all taxing units as requested. The IT

department also processes record requests requiring computer generated information.

Key Tasks/Deadlines


Annual Development Schedule January 6 IT Director

PTAD Sales Submission January 31 IT Director, Operations Manager

Application Mailing February 1 Operations Manager

Equipment replacement & upgrades March 31 IT Director, Network Manager

Notice of Appraised Value Mailing April 16 Operations Manager

Certification Processing July 19 IT Director, Operation Manager

PTAD EARS Submission September 1 IT Director, Operations Manger

Division Priority Planning September 15 IT Director

NCOA/CASS Updates Quarterly Operations Manager

Supplement Processing Monthly Operations Manager

Subdivisions Plats March 31 GIS Technicians

Condominiums Declarations March 31 GIS Technicians

Annexations, De-annexations March 31 GIS Technicians

Entity Records July 10 GIS Director

Division Priority Planning September 15 GIS Director

Splits/Merges Year Round GIS Technicians

Future Year Layer Updates Year Round GIS Technicians

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Department Goals

Department 2017 Goals Output Measure Efficiency Measure In

form

atio

n T

ech

no

log

y PBX Replacement Successful deployment of

equipment Better connectivity

Less noise

More features

VM4 Host Replacement Successful deployment of equipment and configuration of system

Additional processing power

Increase flexibility minimizing downtime

Field Device (iPad) Replacement Successful deployment of equipment and configuration

Less time by support staff for problems related to older hardware

New functionality to increase field productivity

Wireless Controller Successful deployment of equipment and configuration

Less downtime

Better coverage

Replace end of list software SQL Server

Successful deployment and migration of data

Increased performance of databases

Better tools for use in the appraisal process

Develop and deploy GIS/ Appraisal tools

Successful deployment of GIS and Appraisal tools for staff

Increased accuracy in records and the appraisal roll in general

Better tools for use in the appeals and evidence packets


1. Replaced end of life VM hosts, upgraded management tools

2. Replaced and upgraded aging equipment at the co-location

3. Deployed new Taxpayer Portal (Upgraded e-file and new Homestead Portal)

4. Deployed new HTML5 webmap on TCAD website

5. Further automated and streamlined evidence packet creating process

6. Modified agent check-in app with QR-code reading from the already deployed iPad

7. Deployed commercial income tools for use in analysis

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2017


Salaries

771,202

Overtime

17,500

Medicare Tax

11,436


Retirement

141,966



58,725


Health Insurance

142,062

Employer paid health insurance at $941.69 per employee per month

Dental Insurance

4,183


Life Insurance

2,907



4,284



4,506



Printing

114,300

8,250 Protest season printing

13,000 Renditions

65,000 Notice of Appraised Value Printing

18,000 TCAD Envelopes

50 Business Cards/ID Badges

10,000 Homestead Applications for Audit

Paper

3,500

3,500.00 IT Paper

Postage & Freight- Special Services

162,000

135,000 Notice of Appraised Values Postage

15,000 Renditions Postage

12,000 Homestead Applications Postage

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2017


Operating Supplies

42,500

30,000 Printing Supplies

12,500 Office & PC Supplies

Operating Supplies- Equipment

155,150

See Operating Supplies- Equipment Details

Operating Supplies- Software

15,000

See Operating Supplies-Software Details


790

500 NCOA/CASS

290 Training Manuals


Dues & Memberships

90

TDLR Registration


50,000

500 TAAD Courses

4,500 Stormwind Training Portal

20,000 IT Training

25,000 GIS Training

Internet Services

32,300

See telephone & communications details

Professional Services

71,000

65,000 Services provided by Subvenion

3,500 Miscellaneous Contract Services

2,500 Voice Work for Phone System

Rental Storage Space

9,600

Off-site storage for backups & perm records

Hardware/Equipment Maintenance

103,225

See hardware maintenance details

Software Maintenance

904,306

See software maintenance details

Aerial Photography

215,226

125,079 County-wide aerial photography

90,147 Pictometry Change Finder


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2017


Capital Expenditures

279,900

See Hardware/Software Capital Expenditure details

($1,000 or more)

Total Capital Equipment 279,900


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Operating Supplies- Equipment 2017

(Less than $1,000) Budget

Hardware:

Emergency Hard Drives 3,000

Miscellaneous Parts & Supplies 18,000

Backup Tapes/other equipment 5,000

UPS Battery Replacements 26,400

Microphone Repairs in Panel Rooms 2,500

Monitors 30,000

Scanners 18,000

iPads 42,500

Printers 2,500

Projectors 1,500

Laptops 4,500

Wireless Access Points 1,250

Total Operating Supplies- Equipment 155,150

Operating Supplies- Software 2017

(Less than $1,000) Budget

Software:

iPad Software/Applications 10,000

Miscellaneous Software Purchases 5,000

Total Operating Supplies- Software 15,000

Hardware Maintenance 2017

Budget

CISCO Maintenance Contract 37,000

APC Maintenance 4,300

Printer Maintenance 6,000

Other Equipment & PC Maintenance 7,500

Pitney Bowes Inserter 2,000

Dell Gold Support for Servers 25,000

VMware Support/Maintenance 21,425

Total Hardware Maintenance 103,225

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Software Maintenance 2017

Budget

PACS Co-Development Programming:

PACS Appraisal Maintenance 257,048

Pacs Field Device- Device Maint. 26,460

Pacs Field Device- Server Maint. 5,512

Cloud Hosting Fee 15,112

PACS Co-Development Programming 510,000

Commvault 30,000

ESRI

31,395

Barracuda 5,000

Antivirus Software 5,000

Sage Fund Accounting Annual Maintenance 8,235

Phone System Software/Support Maintenance 5,124

CD/DVD Publisher 2,920

AirWatch LLC 2,500

Total Software Maintenance 904,306

Telephone & Communication 2017

(Internet, Telephone & Data) Budget

Prismnet Co-Location Services 7,200

Prismnet Fiber Optic ISP Services 24,000

Domain Registration/Certificates 1,100

Total Internet & Data Services 32,300

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Hardware/Software Capital Expenditures 2017

($1,000 or more) Budget

Hardware:

Servers 10,000

Online Protest Expansion Storage 6,000

VM4 Replacement 17,000

Cisco Wireless Controller 5,500

Phone System Replacement 75,000

VM Host- w/ ESXi license 18,500

Software:

Windows Server Datacenter 9,000

Microsoft Exchange 2016 VLA 8,000

Windows Server STD 2014 VLA 30,900

Transfer to reserves- Computer Equipment Replacement 50,000

Transfer to reserves- Network Equipment Replacement 50,000

Total Hardware/Software Capital Expenditures 279,900

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2017 2016 2015 2015 $ %


Salaries 771,202 774,279 784,183 695,586 (3,077) -0.40%

Overtime 17,500 17,500 8,200 4,254 - 0.00%

Medicare Tax 11,436 11,481 11,580 9,953 (45) -0.39%

Retirement 141,966 142,520 143,749 124,619 (554) -0.39%




Life Insurance 2,907 2,022 2,022 1,945 885 43.77%


Long Term Care (LTC) 4,506 4,540 4,540 1,671 (34) -0.75%

Unemployment Insurance - 2,748 2,769 2,926 (2,748) -100.00%

Total Payroll Costs 1,158,771 1,126,154 1,127,122 937,700 32,617 2.90%

Printing 114,300 114,800 108,610 103,782 (500) -0.44%

Paper 3,500 3,500 6,000 3,067 - 0.00%

Postage & Freight- Special Services 162,000 167,000 154,500 157,120 (5,000) -2.99%

Operating Supplies 42,500 37,500 35,336 41,671 5,000 13.33%

Operating Supplies- Equipment 155,150 240,500 40,900 107,238 (85,350) -35.49%

Operating Supplies- Software 15,000 75,000 15,000 10,111 (60,000) -80.00%

Books/Publ/Subs/Data Bases 790 2,240 3,920 386 (1,450) -64.73%

Total Supplies 493,240 640,540 364,266 423,374 (147,300) -23.00%

Dues & Memberships 90 135 90 90 (45) -33.33%

Training & Education 50,000 15,500 8,310 6,704 34,500 222.58%

Internet Services 32,300 29,900 29,900 29,554 2,400 8.03%

Professional Services 71,000 75,000 77,000 55,004 (4,000) -5.33%

Rental Storage Space 9,600 9,600 12,000 9,437 - 0.00%

Hardware/Equipment Maintenance 103,225 107,585 67,300 63,414 (4,360) -4.05%

Software Maintenance 904,306 663,934 665,174 617,689 240,372 36.20%

Aerial Photography 215,226 215,226 78,240 185,837 (0) 0.00%

Total Services 1,385,747 1,116,880 938,014 967,729 268,867 24.07%

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2017 2016 2015 2015 $ %

Budget Budget Budget Actual Inc (Dec) Inc

(Dec)

Capital Expenditures 279,900 353,872 391,000 449,711 (73,972) -20.90%

($1,000 or more)

Total Capital Equipment 279,900 353,872 391,000 449,711 (73,972) -20.90%


IT Department Net Change 16-17 80,212 2.48%

Increase (Decrease)

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# of Personnel 12 12 - 0.00%

Payroll Expenditures 1,158,771 1,126,154 32,617 2.90% 1,127,122 937,701 Supplies Expenditures 493,240 640,540 -147,300 -23.00% 364,266 423,375 Service Expenditures 1,385,747 1,116,880 268,867 24.07% 938,014 967,729 Capital & Debt Expenditures 279,900 353,872 -73,972 -20.90% 391,000 449,711


34.93%

14.87%

41.77%

8.44%

2017 IT Expenditures





-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

PayrollExpenditures


ServiceExpenditures


IT Expenditures

2017 Budget

2016 Budget

2015 Budget

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Employee Position Number of Positions

Position Grade Hourly Range


Customer Service Director 1 15 $ 37.39 - $ 52.35 $ - $ 34,708 - $ 43,282

Customer Service Mgr. 1 8 $ 26.34 - $ 36.87 $ - $ 28,375 - $ 34,410

Customer Service Rep. 14 2 $ 14.75 - $ 20.65 $ - $ 21,733 - $ 25,114

Receptionist 1 2 $ 14.75 - $ 20.65 $ - $ 21,733 - $ 25,114


Director Customer Service

(1)

Customer Service

Representatives

(14)

Manager

Customer Service

(1)

Receptionist

(1)

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Customer Service Department

Mission Statement

The mission of the customer service department is to provide assistance to the public in a professional and

courteous manner in addition to ensuring that exemptions are fairly and consistently granted.


The customer service department is responsible for representing the District in frequent contact with the

public. This department assists property owners, property tax professionals, attorneys and the general

public with any request. The customer service department administers homestead, disable veteran and

over-65 exemptions, as well as answering general questions received primarily from walk-in and telephone

inquiries. This department is responsible for ensuring that exemptions are fairly and consistently granted

per the Texas Property Tax Code.



Homestead Reset January 31 Customer Service Director, IT

Director

Homestead Processing February - April Customer Service

Representatives

Exemption Audits December – February Customer Service

Representatives

Division Priority Planning September 15 Customer Service Director

Deed Processing Year Round Deed Clerks

Mailing Address Corrections Year Round Deed Clerks

Customer Contact (phone calls, walk-ins) Year Round Customer Service

Representatives

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Department Goals


Cu

sto

mer

Ser

vice

Improve online portal for processing

Find ways to ensure taxpayers are aware of the Texas driver’s license or ID address requirement

Stay up to date on portal submissions

Train staff on all facets of homestead exemptions

Reduce processing time for homestead applications

Retain proficient staff

Train staff on scanning homestead applications

Scan in homestead applications for walk-in customers

Reduce taxpayer wait time


1 Cross trained deed processing staff to handle walk-in customers at the front counter

2 Cross trained on phone procedures and processing homestead exemptions

3 All prior year absolute exemptions were processed

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Customer Service

2017


Salaries

608,326

Overtime

17,500

Seasonal & Temporary

90,000

Medicare Tax

10,379


Retirement

128,848



45,885


Health Insurance

201,254


Dental Insurance

5,926


Life Insurance

2,443



3,600



6,383



Printing

50

Business cards & ID badges

Operating Supplies

3,000

Office Supplies


15,948

15,648 CLEAR Investigator Subscription

300 Death Data File



250

Miscellaneous Training

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Customer Service

2017


Repair & Maint. Contracts

1,516

KIPP 7100 Printer Maintenance

Deed Copies

2,500

Deed Copies

Total Services 4,266


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Customer Service

2017 2016 2015 2015 $ %


Salaries 608,326 578,028 704,164 508,556 30,298 5.24%

Overtime 17,500 17,500 10,000 45,698 - 0.00%

Temporary/Contract 90,000 90,000 - 147,770 - 0.00%

Medicare Tax 10,379 9,905 10,171 6,796 474 4.79%

Retirement 128,848 122,960 126,267 99,392 5,888 4.79%




Life Insurance 2,443 2,864 2,864 1,389 (421) -14.69%



Unemployment Insurance - 3,893 3,923 2,902 (3,893) -

100.00%


Printing 50 200 100 39 (150) -75.00%

Operating Supplies 3,000 6,500 5,734 2,622 (3,500) -53.85%

Books/Publ/Subs/Data Bases 15,948 14,833 12,115 16,072 1,115 7.52%

Total Supplies 18,998 21,533 17,949 18,733 (2,535) -11.77%

Dues & Memberships - - 45 - - 0.00%

Training & Education 250 250 250 - - 0.00%

Travel, Meals & Lodging - - - - - 0.00%

Repair & Maint. Contracts 1,516 1,516 1,800 1,176 - 0.00%

Deed Copies 2,500 2,000 4,000 2,200 500 25.00%

Total Services 4,266 3,766 6,095 3,376 500 13.28%

Capital Equipment - - - 3,162 - 0.00%

Total Capital Equipment - - - 3,162 - 0.00%

Total Operating Expenditures 1,143,808 1,097,011 1,126,643 962,345 46,797 4.27%

Customer Service Department Net Change 16-17 $ 46,797 4.27%

Increase (Decrease)

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2017 budget 2016 Budget $ Inc (Dec) % Inc (Dec) 2015 Budget 2015 Actual

# of Personnel 17 17 0.00%

Payroll Expenditures 1,120,544 1,071,712 48,832 4.56% 1,102,599 937,074

Supplies Expenditures 18,998 21,533 (2,535) -11.77% 17,949 18,733

Service Expenditures 4,266 3,766 500 13.28% 6,095 3,376

Capital & Debt Expenditures - - - 0.00% - 3,162

Total Expenditures $ 1,143,808 $ 1,097,011 $ 46,797 4.27% $ 1,126,643 $ 962,345

97.97%

1.66%

0.37% 0.00%

2017 Customer Service Expenditures





-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

PayrollExpenditures


ServiceExpenditures


Customer Service Expenditures

2017 Budget

2016 Budget

2015 Budget

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Employee Position

Number of


Auto Allowance


Appraisal Support Director 1 15 $37.39 - $52.35 $ - $34,708 - $43,282 Appraisal Support Manager 1 8 $26.34 - $36.87 $ - $28,375 - $34,410 Appraisal Support QC Specialist 1 3 $17.71 - $24.81 $ - $23,426 - $27,498 ARB Administrative Assistant 1 3 $17.71 - $24.81 $ - $23,426 - $27,498

Appraisal Support Specialist 15 2 $14.75 - $20.65 $ - $21,733 - $25,114


Appraisal Support Director

(1)

Appraisal Support

QC Specialist

(1)

Appraisal Support

Manager

(1)

Appraisal Support

Specialist (15)

ARB

Admin. Asst. (1)

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Technical Support Department

Mission Statement

The Appraisal Support Division endeavors to ensure data gathered supporting appraised values are entered

accurately into district records and facilitate communication with customers during the protest season.


The Appraisal Support Division is responsible for entering data accurately, ensuring protests are entered

timely, and verifying all required forms are executed appropriately, scheduling protest hearings and ensuring

that customers receive prompt attention and accurate information.



Drawing and entering plans All year long Appraisal Support

Appointment of Agent All year long Appraisal Support

Fieldwork Inspection Data Entry for all

Appraisal Divisions

March 2 Appraisal Support

Rendition Data Entry June 15 Appraisal Support

Protest – Entry July 17 Appraisal Support

Penalty Waivers July 17 Appraisal Support

Protest – Hearings October 2 Appraisal Support

Protest - ARB Records October 3 Appraisal Support

Sketch Verification October 5 Appraisal Support

Entering Mechanic Liens and Permits November 15 Appraisal Support

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Department Goals


App

rais

al S

uppo

rt

Draw all plans on system before Appraisers go to the field

1/hr. New Error rate below 1.5% to meet

3/hr. Remodel standards

6/hr. Copy

Research and enter building permits and mechanic liens

28/hr. Building Permits Error rate below 1.5% to meet

10/hr. Mechanic Liens standards

Complete BPP field work 8/hr. New Error rate below 1.5% to meet

30/hr. Changes standards

Complete BPP Renditions 10/hr. Entry Error rate below 1.5% to meet

33/hr. Scan standards

50/hr. Extension Request

20/hr. Waiver Request

Enter Appointment of Agent forms

40/hr. Individual 40/hr. Revocations

Error rate below 1.5% to meet standards

Complete Appeals Season 22/hr. Manual protest entry 400/hr. Mass protest entry

Error rate below 1.5% to meet standards

12/hr. Affidavit processing

8/hr. ARB hearing data entry

95/hr. Certified ORD letters


1. Completed 3900 plans, 2650 copy plans, 215 master plans and reviewed 17,000 using sketch verification.

2. Researched and entered 6000 building permits and mechanic liens.

3. Entered 3600 BPP new setups and 39,000 BPP changes.

4. Completed entry on all BPP Renditions, scanned 24,000 renditions and entered 3900 extension requests.

5. Entered 46,000 Appointment of Agent forms.

6. Entered, scheduled and processed hearing data for 104,000 protests. Rescheduled 1300 hearings.

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Appraisal Support

2017


Salaries 722,984

Overtime 26,842

Temporary/Contract 50,000

Medicare Tax 11,597


Retirement 143,969


Deferred Compensation 58,851


Health Insurance 224,931


Dental Insurance 6,623


Life Insurance 2,701


Disability Insurance 3,980


Long Term Care (LTC) 7,134



Printing 50

Business cards, name plates & ID badges

Operating Supplies 2,500

Office Supplies


Dues & Memberships 90

TDLR (2 @ $45 each)

Training 2,500




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Technical Support

2017 2016 2015 2015 $ %


Salaries 722,984 677,794 834,112 542,816 45,190 6.67%

Overtime 26,842 26,842 25,000 26,446 0 0.00%

Temporary/Contract 50,000 50,000 27,000 142,919 - 0.00%

Medicare Tax 11,597 10,919 12,554 7,866 678 6.21%

Retirement 143,969 135,544 155,840 101,365 8,425 6.22%




Life Insurance 2,701 3,201 3,538 1,555 (500) -15.63%



Unemployment Insurance - 4,351 4,846 - (4,351) -100.00%


Printing 50 100 100 38 (50) -50.00%

Operating Supplies 2,500 2,850 3,024 1,108 (350) -12.28%

Books/Publ/Subs/Databases - 420 - 80 (420) -100.00%

Total Supplies 2,550 3,370 3,124 1,226 (820) -24.33%

Dues & Memberships 90 90 90 90 - 0.00%

Training 2,500 2,750 2,750 1,610 (250) -9.09%

Travel, Meals & Lodging - - - 333 - 0.00%

Total Services 2,590 2,840 2,840 2,033 (250) -8.80%

Total Operating Expenditures 1,264,752 1,190,377 1,371,758 938,947 74,375 6.25%

Appraisal Support Department Net Change 16-17


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# of Personnel 19 19 0.00%

Payroll Expenditures 1,259,612 1,184,167 75,445 6.37% 1,365,794 935,688

Supplies Expenditures 2,550 3,370 (820) -24.33% 3,124 1,226

Service Expenditures 2,590 2,840 (250) -8.80% 2,840 2,033

Capital & Debt Expenditures - - - 0.00% - -

Total Expenditures $ 1,264,752 $ 1,190,377 $ 74,375 6.25% $ 1,371,758 $ 938,947

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

PayrollExpenditures


ServiceExpenditures


Appraisal Support Expenditures

2017 Budget

2016 Budget

2015 Budget

99.59%

0.20%

0.20% 0.00%

2017 Appraisal Support Expenditures





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Employee Position

Number of



Sr. Litigation Attorney 1 19 $ 47.37 - $ 66.32 $ 2,400 $ 40,428 - $ 51,288 Sr. Litigation Appraiser 1 14 $ 36.51 - $ 51.12 $ 4,800 $ 34,204 - $ 42,577 Litigation Attorney 1 13 $ 34.76 - $ 48.69 $ 2,400 $ 33,201 - $ 41,184

Paralegal 1 5 $ 20.20 - $ 28.33 $ - $ 24,856 - $ 25,960


Sr. Litigation Attorney

(1)

Sr. Litigation Appraiser

(1)

Chief Appraiser

Litigation Attorney

(1)Paralegal

(1)

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Appeals Department

Mission Statement

In furtherance of the mission of the Travis Central Appraisal District, the Appeals division through its

attorneys, paralegals and litigation appraisers, seek to provide legal analysis and property valuations for the

District during informal and formal hearings, settlement conferences, mediations, arbitrations, SOAH

hearings, and lawsuits filed in Travis County in accordance with the Texas Property Tax Code and appraisal

practices and standards, and to carry out the duties in a professional, friendly, courteous and ethical

manner.


Key responsibilities of the legal staff include, but are not limited to: managing lawsuits, arbitrations, SOAH

hearings, mediations and settlement conferences (internally and those of outside counsel); preparation and

review of expert reports; filing and answering lawsuits; preparing and answering discovery, motions, and

judgments; and providing legal advice on day-to-day issues arising out of issues involving the Texas

Property Tax Code, exemption application, contracts, open meetings, and public information requests.

Additional responsibilities include conducting staff training/CLE, legislative bill tracking and analysis, as well

as notarizing and translating forms and documents. The litigation appraisers handle all the arbitrations and

coordinate valuation efforts for use in SOAH hearings, mediations and settlement conferences involving real

property.



Case Transfers Year Round Paralegal

Arbitrations Year Round Arbitration Appraiser

Mediations Year Round Attorney, Division Appraiser

Settlement Conference Year Round Attorney, Division Appraiser

Lawsuit Preparation Year Round Attorney, Division Appraiser

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Department Goals

Dept. 2017 Goals Output Measure Efficiency Measure

Ap

pea

ls

Lawsuit management and resolution of commercial and residential lawsuits through the use of set policy and procedures, to include, pretrial motions, monthly settlement conferences, mediation and trial.

Standard and Metrics measured by reduction and closure of residential and commercial lawsuits (by property type), of all prior year lawsuit, reduction in litigation cost, cost of expert witnesses, and percent loss.

Quality control check, measured by the accuracy, efficiency and consistency across residential and commercial portfolios, reduction in the number of pending lawsuits and years in suit, to not exceed lawsuit pendency of over 24 months (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Resolution of lawsuits, through pretrial motions, mediation and trial.

Standard and Metrics measured by the elimination of lawsuits involving three tax years or greater in suit. (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Quality control check: decreased backlog of prior year suits, all pending litigation either scheduled for pretrial motions, settlement conference, mediation, or trial.

Manage Appeals budget involving lawsuit expenses, outside counsel and expert witnesses and reports, through set policy and processes, to include: jurisdictional motions to be filed within ten days of filed lawsuit, lawsuit review by commercial and residential within 10 days of lawsuit being imputed in PAC’S; settlement conferences being scheduled within 30 days of lawsuit being imputed in PACS; monthly settlement conferences,; monthly lawsuit meetings across divisions; selection of expert witness; mediation; and trial..

Standard and Metrics measured by set policy and procedures for lawsuit management and review of and management of status and event codes, cost to defend, expert cost, outside counsel firm cost and fees, progression of the lawsuit, and length of time on the docket not to exceed 24 months. (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Quality control check measured by initial jurisdictional motions, settlement conference results, adherence to lawsuit policy and procedures, duration of lawsuit, not to exceed 24 months (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Develop effective management of market and equity arbitration, utilizing skills and expertise of TCAD mass appraisers and MAI appraisers.

Standard and Metrics measured by implementation of train and quality control of report writing, assignments through residential and commercial staff, as directed by department directors.

Quality control check measured by Initial assessment of arbitration, potential for negotiations, determination of arbitrator (within 10 days of receipt), and arbitration results.

Implement 85th Legislative Changes to the Property Tax Code, anticipating and preparing for future changes impacting CADS

Standard and Metrics measured by review and analysis of all relevant legislative bills impacting TCAD, and the implementation of legislative changes impacting the District.

Quality control measured by the training and Implementation of legislative changes impacting ad valorem tax law through review of policy and staff training.


1 Resolution of over 70 commercial lawsuits utilizing mass appraisal settlement conference model

2 Four Season Hotel - Plaintiff Non-suit based on Senior Litigation Appraiser's Review Report

3 Resolution of Mueller lawsuit(s) and protest

4 Resolution of AMD lawsuit and 2016 protest through the use of data retrieval and negotiation

5 Resolution of Dunn v. TCAD Motion Granted case dismissed

6 Reviewed and updated PACS status and event codes for utilization in 2016 lawsuits

7 Utilization of PACS to create documents

8 Updated Lawsuit policy and procedures for commercial litigation

9 Utilization of settlement conferences in conjunction with motions to the court to reduce prior year lawsuits

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Appeals

2017


Salaries

381,718

Auto Allowances

9,600

Overtime

1,500

Medicare Tax

5,696


Retirement 70,707



33,185


Health Insurance

47,354


Dental Insurance

1,394


Life Insurance

1,387



2,044



1,502


Total Payroll Costs 556,087

Printing

50

Business cards, Name Plates and ID Badges

Operating Supplies

1,080

$15 per employee per month - office supplies


4,665

3,300 West Payment Center Information Charges

405 Texas Rules of Civil Trials

110 Texas Pretrial Deadline Calculator

125 Texas Civil Forms

225 Texas Rules of Court

500 Other Miscellaneous Publications


Dues & Memberships

2,900

1,330 Appraisal Institute

90 TDLR License Renewal

405 Paralegal Division Annual Membership

475 State Bar Dues

600 TX Brokers License Renewal

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Appeals

2017


Travel/Meals/Lodging

1,000

For use in conjunction with appraisal courses & meetings


1,500

Advertising & Legal Notices

2,000

Online E-filing Charges

Attorney & Court Costs

1,435,000

1,120,000 Outside Legal Council

250,000 Transfer to Reserve for Litigation

5,000 Mediation Fees

10,000 Other Legal Costs

50,000 Legal Settlements

SOAH

1,500

Estimated 1 per year at $1500 each

Arbitration Refunds

28,125

Estimated 125 per year at $225 each

Expert Witness Costs

250,000

Expert Witness Costs



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Appeals

2017 2016 2015 2015 $ %


Salaries 381,718 514,321 507,057 407,139 (132,603) -25.78%

Auto Allowances 9,600 14,400 13,500 9,240 (4,800) -33.33%

Overtime 1,500 2,000 2,000 3,024 (500) -25.00%

Medicare Tax 5,696 7,631 7,530 5,997 (1,935) -25.36% Retirement 70,707 94,735 93,470 74,866 (24,028) -25.36%



Dental Insurance 1,394 2,021 1,511 1,319 (627) -31.01%

Life Insurance 1,387 1,011 1,011 1,161 376 37.20%

Disability Insurance 2,044 2,653 2,617 2,090 (609) -22.95%


Unemployment Insurance - 1,374 1,385 4,185 (1,374) -100.00%

Total Payroll Costs 556,087 723,932 713,867 548,880 (167,845) -23.19%

Printing 50 50 50 - - 0.00%

Operating Supplies 1,080 1,080 1,440 426 - 0.00%

Books/Publ/Subs/Data Bases 4,665 5,355 5,735 3,587 (690) -12.89%

Total Supplies 5,795 6,485 7,225 4,013 (690) -10.64%

Dues & Memberships 2,900 2,640 3,030 2,790 260 9.85%

Travel/Meals/Lodging 1,000 1,000 1,500 664 - 0.00%

Training & Education 1,500 1,500 2,000 1,744 - 0.00%

Advertising & Legal Notices 2,000 1,500 2,500 1,707 500 33.33%

Attorney & Court Costs 1,435,000 1,535,000 1,285,000 272,885 (100,000) -6.51%

SOAH 1,500 1,500 1,500 - - 0.00%

Arbitration Refunds 28,125 28,125 28,125 3,600 - 0.00%

Expert Witness Costs 250,000 250,000 250,000 144,338 - 0.00%

Total Services 1,722,025 1,821,265 1,573,655 427,728 (99,240) -5.45%

Total Operating Expenditures 2,283,907 2,551,682 2,294,747 980,621 (267,775) -10.49%

Appeals Department Net Change 16-17

Increase (Decrease) (267,775) -10.49%

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# of Personnel 4 6 -2 -33.33%

Payroll Expenditures 556,087 723,932 (167,845) -23.19% 713,867 548,880


Service Expenditures 1,822,025 1,821,265 760 0.04% 1,573,655 427,728


Total Expenditures $ 2,283,907 $ 2,551,682 $ (267,775) -10.49% $ 2,294,747 $ 980,621

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

PayrollExpenditures


ServiceExpenditures


Appeals Expenditures

2017 Budget

2016 Budget

2015 Budget

24.35%

0.25%

75.40%

2017 Appeals Expenditures





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Director Commercial & Business Personal Property 1 18 $ 44.83 - $ 62.81 $ 6,600 $ 34,708 - $ 43,282

Commercial Manager 1 10 $ 29.55 - $ 41.37 $ 6,600 $ 30,215 - $ 36,989

Personal Property Manager 1 10 $ 29.55 - $ 41.37 $ 6,600 $ 30,215 - $ 36,989

Commercial Research Specialist 2 9 $ 28.17 - $ 39.45 $ 6,600 $ 29,424 - $ 35,889

Sr. Personal Property Appraiser 2 6 $ 22.84 - $ 32.00 $ 6,600 $ 26,369 - $ 31,619

Commercial Appraiser 7 6 $ 22.84 - $ 32.00 $ 6,600 $ 26,369 - $ 31,619 Commercial Appraisal Support Specialist 1 6 $ 22.84 - $ 32.00 $ - $ 26,369 - $ 31,619

Personal Property Appraiser 7 5 $ 20.20 - $ 28.33 $ 6,600 $ 24,856 - $ 29,516

Administrative Assistant 1 3 $ 17.71 - $ 24.81 $ - $ 23,429 - $ 27,498


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Commercial and Personal Property Appraisal Department

Mission Statement

The mission of the Commercial Appraisal department of the Travis Central Appraisal District is to provide accurate appraisals of all commercial properties in Travis County at one hundred percent of market value, equally and uniformly, in a professional and ethical manner, according to the Texas Property Tax Code, USPAP, and generally adhered to IAAO standards but for jurisdictional exceptions. The mission of the Business Personal Property Appraisal department is to discover, value and resolve disputes of all business personal property within Travis County following Uniform Standards of Professional Appraisal Practice (USPAP) Standard 6 for mass appraisal; To treat all businesses fairly and uniformly as they relate to others in their industry; To comply with the Texas Comptrollers’ guidelines and work in unison with all other departments to convey an accurate and fair representation of market value for the local taxing jurisdictions.


The Commercial Appraisal department is responsible for appraising all commercial properties within Travis County, including all multi-family properties of five units and larger, retail, office, industrial and lodging properties. This department must gather data pertaining to quality, classification and value of complex commercial properties. They are responsible for scheduling that allows for the systematic processing of commercial protests in a timely manner that will allow the District to certify timely as well as perform appraisals, data collection, sales analysis and estimates for construction costs for various types of commercial properties. The Business and Personal Property (BPP) Appraisal department is responsible for the fair and equitable appraisal of all business and personal property in Travis County. This department is responsible for valuing all personal property accounts, including equipment, inventory, furniture, fixtures and vehicles; they are also responsible for administering abatements, special inventory and Freeport exemptions. Additionally, they oversee contract appraisals for utilities, transportation and minerals.



Fieldwork Inspections February 1 Commercial Appraisers

Sales Verification March 1 Commercial Appraisers

Valuation – Schedule building April 11 Commercial Director & Managers

Valuation – Calibration April 11 Commercial Appraisers

Property Value Study Prep April 31 Commercial Director

Protest – Evidence Preparation May 15 Commercial Appraisers

Protest – Hearings July 19 Commercial Appraisers

Division Priority Planning September 15 Commercial Director

Dealer Inventory & Aircraft February 1 VIT Appraiser

Field Inspections March 15 BPP Appraisers

Depreciation & Schedule Building March 15 BPP Director

Rendition Processing June 1 BPP Appraisers

Property Value Study Prep April 31 BPP Director

Protest – Evidence Preparation May 15 BPP Appraisers

Protest – Hearings July 19 BPP Appraisers

Division Priority Planning September 15, 2016 BPP Director

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Department Goals

Dept. 2017 Goals Output Measure Efficiency Measure

Co

mm

erci

al &

Per

son

al P

rop

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Ap

pra

isal

Review the current Industrial Property

Classification. Refine and possible

redefine classifications based on market

data and trends.

Comparison of 2016 Industrial

Classifications compared to new 2017

Industrial Classifications.

Produce Industrial valuations that more

accurately reflect the current market trends.

Review all land submarkets based on

2016 certified values to determine areas

that need additional delineation and

refinement for 2017.

New submarkets or redrawn submarket

boundaries.

Data mining TCAD’s own data to more

accurately reflect the current land

submarkets and values within them.

Continue to integrate the iPad field

devices into our daily workflows during

the 2017 field cycle.

Having the ability to track and query

commercial field work data.

More expedient field cycle allowing more

time for the valuation phase of the appraisal

calendar.

Review the rapidly changing East Austin

area to fully understand the current

“revitalization” impacts on commercial

values.

More detailed breakdown of interim use

properties identified and calibrated into the

valuation models.

More efficient valuation and cooperation

between the commercial and residential

appraisal divisions in this area of rapid

revitalization.

Foster continued cross training of

Commercial and BPP staffs.

Number of appraisers qualified to perform

cross-departmental functions.

Reduces the organizational exposure if

some personnel leave the district by having

qualified employees to step in and

immediately produce.

Complete the commercial protest season

on June 23rd, 2017.

All improved property commercial protests

completed.

This will allow for an earlier start to the 2017

litigation season and allow for more time

during the field season and valuation

seasons for the commercial staff.

Get an early start on 2017 field work. Field work start date Earlier field work start date will allow for

more time dedicated to valuation and

review.

Learn and support the commercial

department with informal and other

appraisal tasks

Number of appraisers qualified to perform

cross-departmental functions.

Reduces the organizational exposure if

some personnel leave the district by having

qualified employees to step in and

immediately produce.

Continue development of an online

rendition portal for use in 2017.

Online rendition access portal Online renditions will streamline the

rendition process

Improve TCAD rendition form for easier

use, entry, and processing.

New rendition form Revamped rendition forms will expedite the

rendition entry process.

Conduct personal interior site visits on

each account that hasn't been rendered

in the last three years.

Performing site visits Will give a more accurate valuation of

properties that have failed to render their

Business Personal Property.

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1. Mailed all Commercial Notices of Appraised Value the first week of April. This was also the earliest completion date in the history of TCAD.

2. Completed all Commercial Improved Property protests by July 1st, 2016. This was the earliest completion date in the history of TCAD.

3. Continued to implement data mining techniques to acquire more market data and create a more accurate appraisal roll.

4. Built on the positive departmental culture that was established in 2015. Pushed to promotes collaboration between appraisal departments/divisions while concurrently achieving organizational results.

5. Continued to cross train the BPP staff to assist with Commercial protests. This year TCAD had three BPP appraisers assist with Commercial protests.

6. Hosted multiple data mining training classes to train other appraisal districts on how and why we collect the type of data we collect and how it relates to more accurate appraisals.

7. Current personal property appraisers completed all field work and associated responsibilities with one less appraiser position than in the past and without a BPP Manager for several months of the year.

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Commercial & Personal Property Appraisal

2017


Salaries

1,424,760

Auto Allowances

132,000

Medicare Tax

22,718


Retirement

282,017



109,170


Health Insurance

272,285


Dental Insurance

8,018


Life Insurance

5,170



7,619



8,636



Printing

750


Operating Supplies

2,000

Office Supplies


76,755

500 Austin Area Apartment Survey

500 Austin Office Market Survey

500 Austin Area Multi-tenant Retail Survey

500 Austin Area Retail Survey

32,000 CoStar Sales Subscription

2,500 Austin Investors Interest

130 Austin Business Journal

700 Annual Trends PKF Consulting

1,200 M&S Commercial Cost Estimator 7 (1 seat)

650 Valuation Services Book

325 Robert G. Watts- Realtyrates.com

400 Real Estate Research Corp.

1,200 Smith Travel Research Publication

500 Apartment Association Income/Expense Survey

8,350 Axiometrics Apartment & Student Housing Subscription

12,420 Real Capital Analytics Subscription

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2017



150 Aircraft Bluebook

(cont.)

2,000 Guide for Construction Equipment

105 Used Car Guide

75 Older Used Car Guide

8,550 Tax Guide- Infonation, Inc.

500 Vehicle Inquiries

500 VREF Online Subscription

2,500 Other miscellaneous subscriptions


Dues & Memberships

1,035

TDLR Registration Appraisal Licenses @ $45 each


8,000




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2017 2016 2015 2015 $ %


Salaries 1,424,760 1,328,900 1,303,248 1,199,009 95,860 7.21%

Overtime - - 2,500 319 - 0.00%

Auto Allowances 132,000 125,402 123,600 100,444 6,598 5.26%

Medicare Tax 22,718 21,049 20,671 18,136 1,669 7.93%

Retirement 282,017 261,302 256,604 231,416 20,715 7.93%




Life Insurance 5,170 3,707 3,706 3,330 1,463 39.46%



Unemployment Insurance - 5,038 5,077 - (5,038) -

100.00%

Total Payroll Costs 2,272,393 2,067,338 2,035,347 1,734,450 205,055 9.92%

Printing 750 450 350 701 300 66.67%

Operating Supplies 2,000 1,970 1,392 1,487 30 1.52%

Books/Publ/Subs/Data Bases 76,755 62,252 57,532 58,600 14,503 23.30%

Total Supplies 79,505 64,672 59,274 60,788 14,833 22.94%

Dues & Memberships 1,035 1,035 1,195 975 - 0.00%


Total Services 9,035 7,035 12,195 8,629 2,000 28.43%


Commercial Appraisal Department Net Change 16-17


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# of Personnel 23 22 1 4.55%

Payroll Expenditures 2,272,393 2,067,338 205,055 9.92% 2,035,347 1,734,450

Supplies Expenditures 79,505 64,672 14,833 22.94% 59,274 60,788

Service Expenditures 9,035 7,035 2,000 28.43% 12,195 8,629



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

PayrollExpenditures


ServiceExpenditures


Commercial Appraisal Expenditures

2017 Budget

2016 Budget

2015 Budget

96.25%

3.37%

0.38% 0.00%

2017 Commercial Appraisal Expenditures





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Auto Allowance


Director Residential Appraisal 1 18 $44.83 - $62.81 $ 6,600 $34,708 - $43,282

Residential Appraisal Manager 2 10 $29.55 - $41.37 $ 6,600 $30,215 - $36,989

Agriculture & Residential Manager 1 10 $29.55 - $41.37 $ 6,600 $30,215 - $36,989

Residential Specialist 1 10 $29.55 - $41.37 $ 6,600 $30,215 - $36,989

Residential Appraisal Team Lead 5 6 $22.84 - $32.00 $ 6,600 $26,369 - $31,619

Sr. Residential Appraiser 1 5 $20.20 - $28.33 $ 6,600 $24,856 - $29,516

Residential Appraiser 33 5 $20.20 - $28.33 $ 6,600 $24,856 - $29,516

Administrative Assistant 1 4 $18.43 - $25.81 $ - $23,842 - $28,071

Ag Administrator 1 3 $17.71 - $24.81 $ - $23,429 - $27,498

Support Specialist 1 2 $14.75 - $20.65 $ - $21,733 - $25,114


Director Residential

Appraisal

(1)

Residential Appraisal

Manager

(1)

Residential Apprsiser

(11)

Residential Specialist

(1)


(11)

Sr. Residential Apprsiser

(1)


Manager

(1)


(11)

Agriculture & Residential

Appraisal Manager

(1)

Ag Administrator

(1)

Admin Asst.

(1)

Team Lead

(1)

Team Lead

(1)

Team Lead

(1)

Team Lead

(2)

Support Specialist

(1)

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Residential Appraisal Department

Mission Statement

The mission of the Residential Appraisal department of the Travis Central Appraisal District is to incorporate

best practices to provide accurate appraisals of all residential properties in Travis County at market value,

equally and uniformly in a professional and ethical manner within the framework of the Texas Property Tax

Code and USPAP, subject to jurisdictional exceptions, and within the guidelines and standards of IAAO. The

residential department is also responsible for the appraisals of all taxable land parcels and determining if the

property is qualified for open space valuation in Travis County.


The Residential Appraisal department is responsible for the fair and equitable appraisal of all residential

property in Travis County, including houses, mobile homes, duplexes, triplexes, fourplexes and residential

condominiums. This department is responsible for applying the generally accepted appraisal methods to

estimate the value of all residential property in Travis County and producing an accurate residential

appraisal roll. This department is also responsible for the scheduling that allows for the systematic

processing of residential protests in a timely manner that will allow the District to certify timely. This

department values all land, builder’s inventory and places productivity (usually call Ag) values on properties.

Key Tasks and Deadlines


Fieldwork Inspections February 1 Residential Appraisers

Agricultural Applications February 1 Land-Residential Manager, Ag

Administrator

Sales Verification March 1 Residential Appraisers

Fieldwork Inspections- Agricultural March 31 Residential Appraisers

Valuation – Schedule building April 11 Residential Director & Managers

Valuation – Calibration April 11 Residential Appraisers

Valuation- Schedule Building April 11 Residential Appraisers

Property Value Study Prep April 31 Residential Director

Protest – Evidence Preparation May 15 Residential Appraisers

Protest – Hearings July 19 Residential Appraisers

Division Priority Planning September 15 Residential Director

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Department Goals


Res

iden

tial

Ap

pra

isal

Use Marshall & Swift, and other cost resources, to analyze and adjust cost tables for "8-,8,8+" sub classed homes

More even distribution of adjustments between "7" and "8" subclasses homes in Sales and Equity grids

High-end "replacement cost new" and ratio studies will more closely match permit cost and sales data.

Analyze, quantify, and accurately adjust for the contributory value of secondary improvements (e.g. garage apartments, "granny" flats, detached living quarters, etc.…)

Paired sales analysis, and ratio studies, will indicate uniform accuracy of valuation with sale comparables containing, and not containing, secondary improvements

Valuation of ever-increasing population of Austin homes with secondary improvements will be more accurate

To enable wide scale implementation for 2018; all images needed for the "Class Calculator" will be obtained in the urban core

Every home in Alpha sections K, L, Y will have "main" images in PACs

"Class Calculator" output will be easily indicated by images already on PACs by the 2017 appeals season

Partner with Harris govern and internal I.T. for uniform Residential evidence packets to publish to online portal for home owner viewing

1 version of Residential evidence packet, containing the same format of files, auto-generates and publishes to online portal

Manual Residential evidence packet generation, and delivery, will be essentially obsolete, resulting in improved efficiency and owner experience

Calibrate and value Alpha section "Y" according to the "Class Calculator" through stored "Feature" level characteristics in PACs

Homes with identical relevant characteristics (# of corners, uniqueness, roof pitch, etc.…) will be classed identically, regardless of appraiser

Uniform and equitable classing of homes will result in more accurate contributory values and mass market adjustments

Identify and reasonably adjust properties within new FEMA 100-year flood map

All Residential parcels located within the new 100-year flood plain will be labeled with a "Flood" land adjustment equal to the local market effect

Values will reflect changes to, and local market impact of, new FEMA 100-year floodplain

Consolidate urban condo neighborhoods according to local market factors; reduce quantity of condo neighborhoods in K,L,X,Y by 50%

Increased sample size in condo sales profiles

More uniform urban condo value increases once consolidated into larger contributing market segments


1 Implemented standardized classroom training modules, and codified process workflows, for all 3 phases of property tax calendar: field, valuation, appeals.

2 Completed valuation and "dropped" Notices of Appraised Values by April 4th, 2016

3 Implemented more accurate "dual-axis depreciation" matrix that linked maximum home depreciation to subclass of home

4 Utilized new Condition categories: Average + and Good + to more accurately capture the contributory cost value of updates and remodels

5 Completed informal appeal hearings (agents and owners) by August 12, 2016

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2017


Salaries

2,513,969

Auto Allowances

286,800

Overtime

84,000

Medicare Tax

41,829


Retirement

519,258



207,483


Health Insurance

556,409


Dental Insurance

16,384


Life Insurance

8,650



13,444



17,648



Printing

1,200


Operating Supplies

5,000

Operating Supplies


1,725

125 Austin Business Journal Subscription

750 Manufactured Housing Guide

350 Residential Cost Handbook

500 Miscellaneous Publications


Dues & Memberships

2,115

TDLR Registration Appraisal Licenses @ $45 each


10,000

Miscellaneous Training including TAAD Courses



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2017 2016 2015 2015 $ %


Salaries 2,513,969 2,439,134 2,415,409 2,163,451 74,835 3.07%

Auto Allowances 286,800 280,200 273,600 234,527 6,600 2.36%

Overtime 84,000 6,000 5,000 4,740 78,000 1300.00

%

Temporary/Seasonal Work - - - 11,487 - 0.00%

Medicare Tax 41,829 39,440 38,972 33,417 2,389 6.06%

Retirement 519,258 489,601 483,793 428,485 29,657 6.06%




Life Insurance 8,650 7,750 7,749 6,684 900 11.62%

Disability Insurance 13,444 13,709 13,546 10,760 (265) -1.93%


Unemployment Insurance - 10,534 10,616 299 (10,534) -100.00%

Total Payroll Costs 4,265,874 3,944,219 3,902,631 3,228,165 321,655 8.16%

Printing 1,200 1,400 750 1,123 (200) -14.29%

Operating Supplies 5,000 5,000 5,100 3,628 - 0.00%

Books/Publ/Subs/Data Bases 1,725 3,120 4,565 2,148 (1,395) -44.71%

Total Supplies 7,925 9,520 10,415 6,899 (1,595) -16.75%

Dues & Memberships 2,115 2,070 1,665 2,380 45 2.17%


Total Services 12,115 7,070 21,165 11,795 5,045 71.36%

Capital Equipment - - - - - 0.00%

Total Capital & Debt - - - - - 0.00%


Residential Appraisal Department Net Change 16-17


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2017 Budget 2016 Budget $ Inc (Dec) % Inc (Dec) 2015 Budget 2015 Budget

# of Personnel 47 46 1 2.17%

Payroll Expenditures 4,265,874 3,944,219 321,655 8.16% 3,902,631 3,228,165





-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

PayrollExpenditures


ServiceExpenditures


Residential Appraisal Expenditures

2017 Budget

2016 Budget

2015 Budget

99.53%

0.18%

0.28% 0.00%

2017 Residential Appraisal Expenditures





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Appraisal Review Board 2017


Personnel 312,700 300,000 Hearing Cost

1,200 Committee Work

11,500 Pay during training

Operating Supplies 1,020 Office Supplies

Training/Education 13,190 1,190 Comptroller Training

12,000 In-house Training

Attorney/Legal Costs 12,750 Outside attorneys' fees

Total ARB Budget 339,660

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Appraisal Review Board 2017 2016 2015 2015 $ %


Personnel 312,700 309,920 309,920 458,101 2,780 0.90%

Operating Supplies 1,020 1,020 1,020 1,375 - 0.00%

Training/Education 13,190 1,755 1,755 2,295 11,435 651.57%

Travel/Meal/Lodging - - - 1,360 - 0.00%

Attorney/Legal Costs 12,750 10,000 10,000 12,765 2,750 27.50%

Total ARB Budget 339,660 322,695 322,695 475,896 16,965 5.26%

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# of Personnel 36 36 - 0.00%

Payroll Expenditures 312,700 309,920 2,780 0.90% 309,920 458,101

Supplies Expenditures 1,020 1,020 - 0.00% 1,020 1,375



Total Expenditures $ 339,660 $ 322,695 $ 16,965 5.26% $ 322,695 $ 475,896

92.06%

0.30%

7.64% 0.00%

2017 Appraisal Review Board Expenditures





-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

PayrollExpenditures


ServiceExpenditures


Appraisal Review Board Expenditures

2017 Budget

2016 Budget

2015 Budget

Statistical Information

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Demographic & Economic Statistics FY 2006-2015

Fiscal Year

Travis County

Population (1)

Travis County Personal

Income (In Thousands)

(2)

Travis County Per

Capita Personal Income

Single Family Home

Sales in the Austin Area

(3)

Average Home

Price in the

Austin Area

(3)

Travis County Un- employment

Rate (4)

2006 920,544 38,816,257 42,167 29,806 226,614 3.9%

2007 948,160 40,467,372 42,680 29,263 243,112 3.7%

2008 978,976 44,894,416 45,859 23,973 245,068 4.5%

2009 1,008,345 43,115,804 42,759 19,511 237,314 7.2%

2010 1,024,266 45,752,271 44,668 20,837 244,131 6.6%

2011 1,049,873 50,576,367 48,174 20,644 252,575 6.6%

2012 1,076,119 57,362,564 53,305 24,295 262,436 5.2%

2013 1,108,403 58,670,035 52,932 29,841 283,523 5.0%

2014 1,141,655 62,329,270 54,596 30,429 300,934 4.0%

2015 1,173,051 INA INA 32,055 321,616 3.2%

SOURCES: (1) City Of Austin demographer

(2) Bureau of Economic Analysis, Department of Commerce

(3) Texas A&M University, Real Estate Research Center

(4) Texas Workforce Commission

NOTES: INA= Information Not Available

Prior years may have been updated by the source

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Top Ten Travis County Ad Valorem Taxpayers

Top Ten 2015 Ad Valorem Taxpayers in Travis County

Taxpayer Name* Taxable Value % of Total County Taxable Value

1 Samsung Austin Semiconductor $ 2,477,907,165 1.37%

2 Columbia/St Davids Healthcare $ 517,113,089 0.29%

3 PKY-San Jacinto Center LLC $ 307,829,941 0.17%

4 Circuit of the Americas $ 293,155,450 0.16%

5 Apple Inc $ 264,264,140 0.15%

6 HEB Grocery Company $ 257,045,142 0.14%

7 IMT Capital II Riata LP $ 256,260,021 0.14%

8 I B M Corporation $ 253,816,041 0.14%

9 CSHV-401 Congress LLC $ 251,256,450 0.14%

10 Finley Company $ 242,301,917 0.13%

Total $ 5,120,949,356 2.83%

* Sum of all properties/accounts for the principal taxpayer

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Top Ten Travis County Employers

Employer Employees

Percentage of Total

County Employment

State of Texas 58,263 8.49%

The University of Texas/Austin 25,893 3.78%

HEB Grocery Co. 18,729 2.73%

Dell, Inc. 13,000 1.90%

Austin Independent School District 12,395 1.81%

Federal Government 11,218 1.63%

Seton Family of Hospitals 10,945 1.60%

City of Austin 8,858 1.29%

St. David’s Healthcare 8,369 1.22%

IBM Corporation 6,000 0.87%

Travis County Principal Employers

State of Texas 34%

The University of Texas/Austin

15% HEB Grocery Co. 11%

Dell, Inc. 8%

Austin Independent School District

7%

Federal Government 6%

Seton Family of Hospitals

6%

City of Austin 5%

St. David’s Healthcare 5% IBM Corporation

3%

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Travis County Demographics

Travis County is located in south central Texas astride the Balcones Fault, the boundary between the Edwards

Plateau to the west and the Blackland Prairies to the east. Its County seat, Austin, is also the capital of Texas.

Entity ID Entity

Cd Entity Name M&O Tax

Rate I&S Tax

Rate Total Tax

Rate

1003 03 TRAVIS COUNTY 0.34860 0.06830 0.41690

Travis County Demographics

Established: January 25, 1840

County Seat: Austin

2011 Population: 1,063,130

Square Miles: 1,023

Jurisdictions: 15 Schools

22 Cities

80 Special Districts

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Travis County School Districts

Travis County has 6 school districts wholly contained within its boundaries and 9 school districts which are

shared across county lines. Austin ISD is the largest school district in Travis County and the third largest

school district in the State.

Entity ID

Entity Cd Entity Name

M&O Tax Rate

I&S Tax Rate

Total Tax Rate

1001 01 AUSTIN ISD 1.07900 0.12300 1.20200

1005 06 DEL VALLE ISD 1.04000 0.49000 1.53000

1006 07 LAKE TRAVIS ISD 1.04000 0.36750 1.40750

1007 08 EANES ISD 1.04000 0.17250 1.21250

1009 1A HAYS CONSOLIDATED ISD* 1.04000 0.49770 1.53770

1023 16 LAGO VISTA ISD 1.06000 0.26000 1.32000

1026 19 PFLUGERVILLE ISD* 1.04000 0.50000 1.54000

1027 2A ELGIN ISD* 1.17000 0.37000 1.54000

1037 22 COUPLAND ISD* 1.04005 0.00000 1.04005

1042 3A MARBLE FALLS ISD* 1.05330 0.22670 1.28000

1053 34 MANOR ISD 1.04000 0.47500 1.51500

1057 38 DRIPPING SPRINGS ISD* 1.04000 0.48000 1.52000

1059 4A JOHNSON CITY ISD* 1.04000 0.10580 1.14580

1072 5A ROUND ROCK ISD* 1.04000 0.29250 1.33250

1098 69 LEANDER ISD* 1.04000 0.47187 1.51187

*Split boundary districts

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Travis County Cities

Travis County has 22 cities within its boundaries including the State capital Austin. Austin is the fourth largest

city in the state and the 34th

largest metropolitan statistical area in the United States. Residents of the area

represent a diverse mixture of government employees, college students and staff, musicians, high-tech workers

and business people.

Entity ID

Entity Cd Entity Name

M&O Tax Rate

I&S Tax Rate

Total Tax Rate

1002 02 CITY OF AUSTIN 0.35270 0.10620 0.45890

1004 05 CITY OF MANOR 0.43810 0.27370 0.71180

1008 09 CITY OF WEST LAKE HILLS 0.05720 0.00000 0.05720

1018 11 CITY OF ROLLINGWOOD 0.11380 0.08830 0.20210

1019 12 VILLAGE OF SAN LEANNA 0.24980 0.00000 0.24980

1020 13 CITY OF SUNSET VALLEY 0.00000 0.00000 0.00000

1031 2F CITY OF ROUND ROCK 0.25446 0.16019 0.41465

1035 20 CITY OF PFLUGERVILLE 0.36650 0.17400 0.54050

1036 21 CITY OF LAKEWAY 0.14110 0.02890 0.17000

1046 3F CITY OF CEDAR PARK 0.23675 0.24275 0.47950

1065 40 CITY OF CREEDMOOR 0.38000 0.00000 0.38000

1069 44 CITY OF AUSTIN/WMSN CO 0.00000 0.00000 0.00000

1071 49 CITY OF LAGO VISTA 0.39230 0.25770 0.65000

1075 5F CITY OF ELGIN 0.34935 0.30757 0.65692

1076 5G VILLAGE OF VOLENTE 0.10000 0.00000 0.10000

1077 5H VILLAGE OF WEBBERVILLE 0.24730 0.05780 0.30510

1078 50 CITY OF JONESTOWN 0.52230 0.04330 0.56560

1083 55 VILLAGE OF BRIARCLIFF 0.05050 0.11000 0.16050

1090 6F CITY OF LEANDER 0.40364 0.22928 0.63292

1096 61 CITY OF MUSTANG RIDGE 0.43910 0.05590 0.49500

1102 7E VILLAGE OF THE HILLS 0.06000 0.00000 0.06000

1103 7F VILLAGE OF POINT VENTURE 0.10950 0.00000 0.10950

1122 83 CITY OF BEE CAVE 0.00000 0.02000 0.02000

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Property Taxes at Work

Property taxes are local taxes that are assessed locally, collected locally, and used locally. You pay your property taxes to

the local tax collector. The tax collector distributes the funds to schools, cities and other local governments. Local

governments spend the funds on schools, roads, hospitals, police departments, fire departments and other programs.

In Travis County property taxes support 119 local government agencies including 21 cities, 14 emergency districts, the

county, the hospital district, the junior college, 48 municipal utility districts, 1 road districts, 15 school districts, and 17 water

control improvement districts. For 2015 the projected tax levy for all taxing units in Travis County is $3,015,093,033.

DISTRIBUTION OF PROPERTY TAXES

City 16.14%

Emergency District 1.17%

County 17.33%

Hospital District 4.90%

Junior College 3.69%

Municipal Utility 1.29%

Road District 0.03%

School District 54.74%

Water Control Improvement

0.70%

Budget by Taxing Unit Type

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20 Year History of Appraisal Roll Values

2015 was the fifth consecutive year of appraisal roll growth. All sectors experienced growth.

Year Total Appraisal Roll Appraisal Roll in

Billions Change from Prior Year Percent Change

1995 $ 31,846,455,059 $ 32 $ 3,361,500,060 11.80%

1996 $ 40,692,869,477 $ 41 $ 8,846,414,418 27.78%

1997 $ 43,211,067,501 $ 43 $ 2,518,198,024 6.19%

1998 $ 48,341,540,251 $ 48 $ 5,130,472,750 11.87%

1999 $ 53,722,795,667 $ 54 $ 5,381,255,416 11.13%

2000 $ 64,972,943,609 $ 65 $ 11,250,147,942 20.94%

2001 $ 76,239,445,881 $ 76 $ 11,266,502,272 17.34%

2002 $ 79,728,445,991 $ 80 $ 3,489,000,110 4.58%

2003 $ 76,469,139,131 $ 76 $ (3,259,306,860) -4.09%

2004 $ 77,781,583,339 $ 78 $ 1,312,444,208 1.72%

2005 $ 82,375,357,378 $ 82 $ 4,593,774,039 5.91%

2006 $ 95,936,148,525 $ 96 $ 13,560,791,147 16.46%

2007 $ 108,842,809,351 $ 109 $ 12,906,660,826 13.45%

2008 $ 121,867,062,483 $ 122 $ 13,024,253,132 11.97%

2009 $ 125,928,596,303 $ 126 $ 4,061,533,820 3.33%

2010 $ 120,257,672,985 $ 120 $ (5,670,923,318) -4.50%

2011 $ 123,199,899,915 $ 123 $ 2,942,226,930 2.45%

2012 $ 128,204,974,265 $ 128 $ 5,005,074,350 4.06%

2013 $ 136,845,095,996 $ 137 $ 8,640,121,731 6.74%

2014 $ 154,932,296,956 $ 155 $ 18,087,200,960 13.22%

2015 $ 180,899,915,175 $ 181 $ 25,967,618,219 16.76%

$-

$20

$40

$60

$80

$100

$120

$140

$160

$180

$200

199519961997199819992000200120022003200420052006200720082009201020112012201320142015

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Value Distributions

General Property Type Count Market

Residential 300,679 $ 102,780,034,362

Commercial 15,598 $ 50,458,213,803

Land 57,186 $ 14,793,521,369

Business Personal Property 43,072 $ 12,868,145,641

Total Appraisal Roll 416,535 $ 180,899,915,175

72%

4%

14%

10%

57% 28%

8% 7%

Distribution by General Property Type

Residential Commercial Land Business Personal Property

Outer Ring = Distribution by Market Value

Inner Ring = Distribution by Number of Parcels

25%

24% 22%

24%

5%

41%

11%

27%

16%

5%

Commercial Distribution by Property Type

Apartments Industrial Office Retail Other Commercial

Outer Ring = Distribution by Market Value

Inner Ring = Distribution by Number of Parcels

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2015 State Property Categories

State Code Description Count Market

A SINGLE FAMILY RESIDENCE 282,950 $ 91,638,915,001

B MULTIFAMILY RESIDENCE 13,389 $ 18,924,936,270

C VACANT LOT 29,732 $ 2,442,014,906

D1 QUALIFIED AG LAND 5,183 $ 2,907,861,394

D2 NON-QUALIFIED LAND 445 $ 38,192,455

E FARM OR RANCH IMPROVEMENT 5,834 $ 1,080,700,959

F1 COMMERCIAL REAL PROPERTY 13,825 $ 32,744,021,187

F2 INDUSTRIAL REAL PROPERTY 45 $ 634,373,924

G1 OIL AND GAS 5 $ 222,622

J1 WATER SYSTEMS 32 $ 23,083,666

J2 GAS DISTRIBUTION SYSTEM 10 $ 109,879,069

J3 ELECTRIC COMPANY (INCLUDING CO-OP) 38 $ 159,665,720

J4 TELEPHONE COMPANY (INCLUDING CO-OP) 1,265 $ 423,198,453

J5 RAILROAD 10 $ 23,779,834

J6 PIPELINE COMPANY 116 $ 28,604,569

J7 CABLE TELEVISION COMPANY 45 $ 174,628,572

J8 OTHER TYPE OF UTILITY 2 $ 55,000,000

L1 COMMERCIAL PERSONAL PROPERTY 37,291 $ 6,634,438,686

L2 INDUSTRIAL PERSONAL PROPERTY 971 $ 4,935,661,066

M1 TANGIBLE OTHER PERSONAL, MOBILE HOMES 8,774 $ 179,472,922

N INTANGIBLE PROPERTY AND/OR UNCERTIFIED 2 $ 3,136,075

O RESIDENTIAL INVENTORY 7,632 $ 531,669,576

S SPECIAL INVENTORY TAX 474 $ 281,250,104

X TOTALLY EXEMPT PROPERTY 11,713 $ 16,925,183,695

419,783 $ 180,899,890,725

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$- $40,000,000,000 $80,000,000,000

SINGLE FAMILY RESIDENCE

MULTIFAMILY RESIDENCE

VACANT LOT

QUALIFIED AG LAND

NON-QUALIFIED LAND

FARM OR RANCH IMPROVEMENT

COMMERCIAL REAL PROPERTY

INDUSTRIAL REAL PROPERTY

OIL AND GAS

WATER SYSTEMS

GAS DISTRIBUTION SYSTEM

ELECTRIC COMPANY (INCLUDING CO-OP)

TELEPHONE COMPANY (INCLUDING CO-OP)

RAILROAD

PIPELINE COMPANY

CABLE TELEVISION COMPANY

OTHER TYPE OF UTILITY

COMMERCIAL PERSONAL PROPERTY

INDUSTRIAL PERSONAL PROPERTY

TANGIBLE OTHER PERSONAL, MOBILE HOMES

INTANGIBLE PROPERTY AND/OR UNCERTIFIED…

RESIDENTIAL INVENTORY

SPECIAL INVENTORY TAX

$91,638,915,001

$18,924,936,270

$2,442,014,906

$2,907,861,394

$38,192,455

$1,080,700,959

$32,744,021,187

$634,373,924

$222,622

$23,083,666

$109,879,069

$159,665,720

$423,198,453

$23,779,834

$28,604,569

$174,628,572

$55,000,000

$6,634,438,686

$4,935,661,066

$179,472,922

$3,136,075

$531,669,576

$281,250,104

Value Distribution by Property Category

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2014 Appraisal Workload

2013 2014 2015

Permits 21,135 23,985 24,274

New Subdivision 225 273 306

New Lots 2,536 4,297 6,470

New Condos 424 444 603

New Units 1,198 980 2,664

New Construction 5,197 6,110 7,503

Field Inspections 75,753 89,905 100,980

Deed Transactions 31,833 30,885 32,125

Sales Transactions 15,281 16,082 16,575

Exemptions Processed 14,154 19,611 19,548

Phone Calls 60,036 95,499 58,619

Walk In Visitors 9,995 14,999 9,427

Renditions Processed 26,615 25,651 26,889

Notices of Appraised Value Mailed 391,497 395,956 404,922

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Exemptions

The general homestead exemption is for owner occupied residential properties. The exemption removes a portion of your value from taxation providing a lower tax amount for the homestead property.

If you qualify for the Over 65 exemption there is a property tax “Ceiling” that automatically limits School taxes to the amount you paid in the year that you first qualified for the Over 65 exemption.

100% Disabled veterans are eligible for 100% exemptions for their residence homestead. Documentation from the Department of Veterans Affairs must be submitted indicating 1) 100 percent disability compensation due to a service connected disability; and 2) a rating of 100 percent disabled or a determination of individual unemployability from the VA.

Entity Name

State Mandated

Homestead

Local Option

Homestead

State Mandated

Over 65

Local Option

Over 65

State Mandated Disability

Local Option

Disability

ACC DIST - WMSN CO 1.00 $ 75,000 $ 75,000

ANDERSON MILL LIMITED DISTRICT 20.00 $ 10,000 $ 10,000

AUSTIN COMM COLL DIST 1.00 $ 135,000 $ 135,000

AUSTIN ISD $ 25,000 $ 10,000 $ 25,000 $ 10,000 $ 15,000

CITY OF AUSTIN 6.00 $ 80,000 $ 80,000

CITY OF AUSTIN/HAYS CO $ 51,000 $ 51,000

CITY OF AUSTIN/WMSN CO $ 51,000 $ 51,000

CITY OF BEE CAVE 20.00 $ 65,000 $ 65,000

CITY OF CEDAR PARK $ 30,000 $ 20,000

CITY OF ELGIN $ 15,000 $ 15,000

CITY OF JONESTOWN 10.00 $ 8,000 $ 8,000

CITY OF LAGO VISTA 20.00

CITY OF LAKEWAY $ 5,000

CITY OF LEANDER $ 10,000 $ 10,000

CITY OF MANOR $ 10,000

CITY OF MUSTANG RIDGE $ 5,000

CITY OF PFLUGERVILLE $ 35,000 $ 35,000

CITY OF ROLLINGWOOD $ 3,000

CITY OF ROUND ROCK $ 22,000 $ 3,000

CITY OF SUNSET VALLEY 10.00 $ 3,000 $ 3,000

CITY OF WEST LAKE HILLS $ 4,000

COTTONWD CREEK MUD NO 1 $ 5,000 $ 5,000

COUPLAND ISD $ 25,000 $ 10,000 $ 10,000

DEL VALLE ISD $ 25,000 $ 10,000 $ 10,000

DOWNTOWN PUB IMP DIST $ 70,000 $ 70,000

DRIPPING SPRINGS ISD $ 25,000 $ 10,000 $ 10,000

E SIXTH ST PUB IMP DIST $ 70,000 $ 70,000

EANES ISD $ 25,000 $ 10,000 $ 20,000 $ 10,000 $ 20,000

ELGIN ISD $ 25,000 $ 10,000 $ 10,000

HAYS CONSOLIDATED ISD $ 25,000 $ 10,000 $ 10,000

HURST CREEK MUD 20.00 $ 10,000 $ 10,000

HUTTO ISD $ 25,000 $ 10,000 $ 10,000

JOHNSON CITY ISD $ 25,000 $ 10,000 $ 10,000

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LAGO VISTA ISD $ 25,000 20.00 $ 10,000 $ 10,000

LAKE TRAVIS ISD $ 25,000 20.00 $ 10,000 $ 10,000

LAKEWAY MUD $ 5,000

LEANDER ISD $ 25,000 $ 10,000 $ 10,000

LOST CREEK LIMITED DISTRICT $ 4,000

MANOR ISD $ 25,000 $ 10,000 $ 25,000 $ 10,000 $ 15,000

MARBLE FALLS ISD $ 25,000 $ 10,000 $ 3,000 $ 10,000

NORTH AUSTIN MUD NO 1 $ 10,000 $ 10,000

PFLUGERVILLE ISD $ 25,000 $ 10,000 $ 9,100 $ 10,000

RIVER PLACE MUD 10.00 $ 25,000

RNCH @ CYPRSS CRK MUD 1 $ 15,000 $ 15,000

ROUND ROCK ISD $ 25,000 $ 10,000 $ 10,000 $ 3,000

SOUTHEAST TRAVIS COUNTY MUD NO 1

SOUTHEAST TRAVIS COUNTY MUD NO 2

TANGLEWD FOREST LTD DIST 10.00 $ 50,000 $ 15,000

TRAVIS CO BCCP 20.00 $ 65,000 $ 65,000

TRAVIS CO ESD NO 9 $ 4,000

TRAVIS CO MUD NO 10 10.00 $ 10,000 $ 10,000

TRAVIS CO MUD NO 15 $ 10,000 $ 10,000

TRAVIS CO MUD NO 2 $ 5,000 $ 5,000

TRAVIS CO RFP DIST NO 6 $ 3,000 $ 3,000

TRAVIS CO WCID NO 10 $ 4,000

TRAVIS CO WCID NO 15 30.00 $ 15,000

TRAVIS CO WCID NO 17 10.00 $ 15,000 $ 15,000

TRAVIS CO WCID NO 18 $ 30,000

TRAVIS COUNTY 20.00 $ 75,000 $ 75,000

TRAVIS COUNTY HEALTHCARE DISTRICT 20.00 $ 75,000 $ 75,000

VILLAGE OF SAN LEANNA $ 25,000

VILLAGE OF THE HILLS 20.00 $ 10,000 $ 10,000

VILLAGE OF VOLENTE $ 45,000 $ 45,000

VILLAGE OF WEBBERVILLE 5.00

WELLS BRANCH MUD 20.00

WMSN-TR CO WCID NO 1F $ 15,000 $ 15,000

WMSN-TR CO WCID NO 1G $ 15,000 $ 15,000

Non-profit organizations that are eligible for property tax exemptions include but are not limited to: certain charitable

organizations, youth development organizations, religious organizations, non-profit private schools, charitable hospitals,

cemeteries and veterans’ organizations.

Property owners with mineral property or business personal property worth less than $500 are exempt from property taxes.

No exemption application is required.

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Appraisal District Appeals

Taxpayers have the right to

appeal their property’s

valuation. The Appraisal

Review Board considers

all evidence presented by

the property owner and the

Appraisal District Office at

formal hearings. They then

rule on the value of the

property in question. -

20,000

40,000

60,000

80,000

100,000

120,000

10 Year History of Property Appeals

5%

52%

4%

39%

Distribution of 2015 Appeals

by Market Value

Business PersonalProperty

Commercial

Land

Residential

8% 16%

6% 70%

Distribution of 2015 Appeals

By Number of Appeals Filed

Business PersonalProperty

Commercial

Land

Residential

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Taxpayers that file an appeal are first given an opportunity to meet “Informally” with an appraiser. The majority

of protests filed are resolved at an informal level. If the property owner is unable to reach a value agreement

with the appraiser they are then able to carry their protest to the Appraisal Review Board for a “Formal”

hearing.

Taxpayers dissatisfied with the Appraisal Review Board “Formal” hearing determination may appeal the

decision to: Arbitration, SOAH, or District Court.

67%

12%

10% 9%

2%

Informal

Withdrawn

No Show/Dismissed

Formal

Other

0

200

400

600

800

1000

1200

10 Year History of Property Lawsuits

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Comptroller PTAD Studies

Annually the Comptroller’s Property Tax Assistance Division performs either a Property Value Study (PVS) or

Methods and Assistance Program (MAP) review of each appraisal district.

Travis CAD received its most recent PVS review in 2014. The purpose of the PVS is to determine the median

level of appraisal for the appraisal district; and, determine the taxable value for each ISD for school funding

purposes.

2014 Property Value Study

Category

Number

of Ratios

**

2014 CAD Rept

Appraised Value

Median

Level of

Appr

Coefficient

of

Dispersion

% Ratios

w/in (+/-)

10% of

Median

% Ratios

w/in (+/-)

25% of

Median

Price-

Related

Differential

A. Single-Family

Residences 4,278 81,613,899,419 .97 7.33 78.40 96.30 1.01

B. Multi-Family

Residences 178 15,782,902,804 .96 10.93 67.97 87.07 1.00

C1. Vacant Lots 245 2,461,892,228 * * * * *

C2. Colonia lots 0 0 * * * * *

D2. Farm/Ranch

Imp 0 44,979,235 * * * * *

E. Rural non-

qualified 29 958,615,801 * * * * *

F1. Commercial

Real 243 26,916,178,183 .97 13.24 54.32 87.24 .99

F2. Industrial Real 0 604,359,046 * * * * *

G. Oil, Gas,

Minerals 0 54,502 * * * * *

J. Utilities 7 982,159,907 * * * * *

L1. Commercial

Personal 179 6,306,349,071 1.02 9.27 68.71 90.50 1.02

L2. Industrial

Personal 0 4,974,326,062 * * * * *

M. Other Personal 0 164,243,898 * * * * *

O. Residential

Inventory 0 341,521,702 * * * * *

S. Special

Inventory 0 256,885,841 * * * * *

Overall 5,159 141,408,367,699 .97 8.46 74.78 93.93 .99

Travis CAD received its most recent MAP review in 2015. The review is designed to determine whether

appraisal districts are meeting minimum requirements for appraisal duties and reviews specifically for

governance, taxpayer assistance, operating procedures, and appraisal standards and methodology. Travis CAD

passed all mandatory requirements and received exceeds rating in all areas of review.

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2015 Methods and Assistance Program Review

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Appraisal District Finances

Local taxing units pay CAD expenses according to their share of the total property tax levy of all the taxing

units in the CAD. Each taxing unit participating in the CAD is allocated a portion of the amount of the budget

equal to the proportion that the total dollar amount of property taxes imposed in the CAD by the unit for the tax

year in which the budget proposal is prepared bears to the sum of the total dollar amount of property taxes

imposed in the CAD by each participating unit for that year.

The District’s financial statements are audited annually by a CPA in accordance with generally accepted

auditing standards. The results of the audit are presented to the Board.

The appraisal district budget is prepared and presented to the Board of Directors and all taxing units in

preliminary form no later than June 15th

of the preceding budget year. After a public hearing is held, the Board

formally adopts the district budget no later than September 15th

. The budget outlines goals, objectives and

programs to be accomplished; operating and maintenance expenditures, personnel breakdown with staffing

levels and salary ranges; and capitalized equipment to purchased.

City 16.14% Emergency

District 1.17%

County 17.33%

Hospital District 4.90%

Junior College 3.69%

Municipal Utility 1.29%

Road District 0.03%

School District 54.74%

Water Control Improvement

0.70%

Budget by Taxing Unit

35%

19% 16%

5%

5%

5% 4%

4% 4% 3%

Top 10 Contributing Taxing Units AUSTIN ISD

TRAVIS COUNTY

CITY OF AUSTIN

TRAVIS COUNTY HEALTHCARE DISTRICT

EANES ISD

PFLUGERVILLE ISD

LAKE TRAVIS ISD

AUSTIN COMM COLL DIST

LEANDER ISD

ROUND ROCK ISD

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Below is summary of the major revenue sources and major expenditure categories by fiscal years for FY 2015

and the previous five years budget histories.

A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how

much it costs to generate a dollar of property tax revenue which, in turn, indicates appraisal and operating

efficiencies.

CAD 2014 Tax Levy 2015 Budget % of Levy

Dallas CAD $4,940,649,726 $ 23,677,340 0.48%

Travis CAD $3,300,883,208 $ 17,149,799 0.52%

Bexar CAD $2,876,754,296 $ 15,870,698 0.55%

Tarrant CAD $3,609,900,717 $ 21,507,531 0.60%

Harris CAD $8,524,596,828 $ 76,577,504 0.90%

El Paso CAD $991,364,185 $ 12,662,248 1.28%

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Net Position by Component

Last Ten Fiscal Years

(Accrual Basis of Accounting- Unaudited)

2006

2007

2008

2009

Governmental Activities

Net investment in capital

assets

$3,190,120

$2,646,972

$3,164,662

$3,688,647

Unrestricted

357,061

755,021

889,886

1,611,684

Total Governmental Activities

Net Position

3,547,181

3,401,993

4,054,548

5,300,331

Total Primary Government

Net Position

$3,547,181

$3,401,993

$4,054,548

$5,300,331

SOURCE: Audited Financial Statements 2006-2010

Comprehensive Annual Financial Report (CAFR) 2011-2015

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TRAVIS CENTRAL APPRAISAL DISTRICT TABLE 1

Net Position by Component



2010

2011

2012

2013

2014

2015

$3,749,926

$4,423,085

$4,094,873

$5,290,153

$3,863,065

$ 3,890,995

1,895,825

1,640,950

1,431,888

2,005,592

5,685,923

6,940,385

5,645,751

6,064,035

5,526,761

7,295,745

9,548,988

10,831,380

$5,645,751

$6,064,035

$5,526,761

$7,295,745

$9,548,988

$ 10,831,380

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Change in Net Position



2006

2007

2008

2009

Expenses


Appraisal services

$ 8,625,489

$ 9,237,366

$ 10,136,925

$ 10,688,920

Interest on long-term debt

20,883

12,687

4,064

-

Total Governmental

Activities Expenses

8,646,372

9,250,053

10,140,989

10,688,920

Total Primary

Government Expenses

8,646,372

9,250,053

10,140,989

10,688,920

Program Revenues


Fees, fines, and charges for services

8,412,252

9,008,393

10,744,086

11,932,726

Total Governmental Activities

Program Revenues

8,412,252

9,008,393

10,744,086

11,932,726

Total Primary Government

Program Revenues

8,412,252

9,008,393

10,744,086

11,932,726

Net Revenue (Expense)

(234,120)

(241,660)

603,097

1,243,806

Interest income

95,488

96,472

49,458

1,977

Change in net position

(138,632)

(145,188)

652,555

1,245,783

Net position- beginning of year

3,685,813

3,547,181

3,401,993

4,054,548

Net position restatement

-

-

-

-

Adjusted net position, beginning of year

3,685,813

3,547,181

3,401,993

Net position- end of year

$ 3,547,181

$ 3,401,993

$ 4,054,548

$ 5,300,331



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2010

2011

2012

2013

2014

2015

$ 11,527,480

$ 11,702,337

$ 12,278,520

$ 11,693,736

$ 12,032,932

$ 13,048,016

-

35,233

-

11,116

-

-

11,527,480

11,737,570

12,278,520

11,704,852

12,032,932

13,048,016

11,527,480

11,737,570

12,278,520

11,704,852

12,032,932

13,048,016

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

17,243,865

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

17,243,865

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

17,243,865

344,673

413,752

(543,440)

1,763,753

2,250,577

4,195,849

747

4,532

6,166

5,231

2,667

4,993

345,420

418,284

(537,274)

1,768,984

2,253,243

4,200,842

5,300,331

5,645,751

6,064,035

5,526,761

7,295,745

9,548,988

-

-

-

-

-

(2,920,450)

5,300,331

5,645,751

6,064,035

5,526,761

7,295,745

6,628,538

$ 5,645,751

$ 6,064,035

$ 5,526,761

$ 7,295,745

$ 9,548,988

$ 10,831,380

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Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited)

2006

2007

2008

2009

General Fund

Reserved

$ 68,657

$ 186,390

$ 120,040

$ 145,062

Unreserved

800,120

601,017

1,197,759

1,971,252

Nonspendable

-

-

-

-

Restricted

-

-

-

-

Committed

-

-

-

-

Assigned

-

-

-

-

Unassigned

-

-

-

-

Total General Fund

$ 868,777

$ 787,407

$ 1,317,799

$ 2,116,314



NOTE: The District implemented GASB Statement No. 54 during the fiscal year ended December 31, 2011.

This statement eliminated the previous fund balance categories (reserved and unreserved), and replaced

them with the five new categories (nonspendable, restricted, committed, assigned and unassigned).

Fund balance amounts for fiscal year ended December 31, 2011 and thereafter reflect the new

categories; however, all previous fiscal years are presented using the old categories.

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2010

2011

2012

2013

2014

2015

$ 82,376

$ -

$ -

$ -

$ -

$ -

2,340,265

-

-

-

-

-

-

101,849

174,147

377,866

311,360

1,243,778

-

-

-

-

-

-

-

-

-

-

1,250,000

3,419,849

-

-

-

-

-

-

-

2,135,141

1,933,761

2,302,068

1,935,393

1,478,066

$ 2,422,641

$ 2,236,990

$ 2,107,908

$ 2,679,934

$ 3,496,753

$ 6,141,693

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Change in Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited)

2006

2007

2008

2009

Revenues

Assessments

$ 8,325,763

$ 9,829,291

$ 10,674,750

$ 11,856,540

Less: Refunds

-

(902,018)

-

-

8,325,763

8,927,273

10,674,750

11,856,540

Investment earnings

95,488

96,472

49,458

1,977

Charges for services

29,740

23,436

21,325

17,998

Miscellaneous income

56,749

57,684

48,011

58,188

Total Revenue

8,507,740

9,104,865

10,793,544

11,934,703

Expenditures

Appraisal Services

Payroll and related expenses

6,220,542

7,390,215

7,918,880

8,182,739

Data processing

160,035

126,682

137,141

165,309

Transportation

207,456

8,640

10,641

13,872

Operating supplies

-

-

-

-

Rentals

55,987

43,804

47,536

46,032

Legal & professional

525,704

377,307

558,867

568,315

Utilities and telephone

137,470

121,473

133,819

143,229

Building and equipment

maintenance

-

119,560

197,766

286,939

Other services

869,148

646,216

668,060

771,590

Debt Service

Principal

270,540

278,409

263,134

-

Interest

20,883

12,687

4,064

-

Capital outlay

223,296

61,242

323,244

958,163

Total Expenditures

8,691,061

9,186,235

10,263,152

11,136,188

Excess (Deficiency) of Revenues

Over (Under) Expenditures

(183,321)

(81,370)

530,392

798,515

Other Financing Sources (Uses)

-

-

-

-

Net Change in Fund Balance

$ (183,321)

$ (81,370)

$ 530,392

$ 798,515

Ratio of Debt Service Expenditures

to total noncapital expenditures

3.44%

3.19%

2.69%

0.00%



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TABLE 4


cal Years

(Accruaed) 2010

2011

2012

2013

2014

2015

$ 12,591,285

$ 12,689,611

$ 12,914,797

$ 13,375,023

$ 14,246,848

$ 17,149,799

(789,802)

(612,738)

(1,259,667)

-

(89,434)

(26,908)

11,801,483

12,076,873

11,655,130

13,375,023

14,157,414

17,122,891

747

4,532

6,166

5,231

2,667

4,993

19,171

19,474

20,424

23,673

24,444

31,707

51,499

54,975

59,526

69,909

101,650

89,267

11,872,900

12,155,854

11,741,246

13,473,836

14,286,175

17,248,858

9,148,307

9,120,313

9,053,018

10,553,042

10,283,671

10,735,612

187,233

106,912

440,591

354,679

552,623

617,689

12,663

7,296

20,074

11,843

17,566

11,031

-

-

371,123

180,563

90,473

189,457

40,234

34,433

39,291

44,724

57,161

59,672

406,230

684,615

759,231

363,566

895,228

988,761

150,150

138,279

143,741

174,140

178,163

188,981

211,398

117,758

127,552

98,024

159,497

152,316

916,974

916,028

658,387

716,010

857,625

1,092,679

-

743,612

-

23,588

-

-

-

35,233

-

11,116

-

-

1,236,996

437,026

257,319

370,516

377,349

569,720

12,310,185

12,341,505

11,870,327

12,901,811

13,469,356

14,605,918

(437,285)

(185,651)

(129,081)

572,025

816,819

2,642,940

-

-

-

-

-

2,000

$ (437,285)

$ (185,651)

$ (129,081)

$ 572,025

$ 816,819

$ 2,644,940

0.00%

6.54%

0.00%

0.28%

0.00%

0.00%

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Visit or Contact Us

Office Location: Travis Central Appraisal District 8314 Cross Park Drive Austin, TX 78754

Mailing Address: P.0. Box 149012 Austin, TX 78714-9012

Customer Inquiries and Assistance: Phone: (512) 834-9138 Fax: (512) 835-5371 Email: [email protected] Website: www.traviscad.org

Business Hours: Monday - Friday 7:45am-4:45pm

Directions:

From North Austin: From north Austin go south on IH 35 and take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. Turn left at the light onto highway 183 South staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From South Austin: From south Austin go north on IH 35 take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. At the second stop light turn right on Hwy 183 staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From East Austin: From east Austin, heading west on Hwy 183 take the Cameron Road Exit, turn right onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From West Austin: From west Austin, heading east on Hwy 183 take the Cameron Road exit. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

mailto:[email protected]

http://www.traviscad.org/

Appendix: Texas Property Tax

Code Section 6.06 Appraisal

District Budget & Financing

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SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING

(a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following

tax year and shall submit copies to each of the taxing units participating in the district and to the district board of

directors before June 15th. He shall include in the budget a list showing each proposed position, the proposed salary

for the position, all benefits proposed for the position, each proposed capital expenditure, and an estimate of the

amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of

board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office.

(b) The board of directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver

to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10 th day

before the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires,

and finally approve a budget before September 15. If governing bodies of a majority of the taxing units entitled to vote

on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the

board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within

30 days of the disapproval.

(c) The board may amend the approved budget at any time, but the secretary of the board must deliver a written copy

of the proposed amendment to the presiding officer of the governing body of each taxing unit participating in the

district not later than the 30th day before the date the board acts on it.

(d) Each taxing unit participating in the district is allocated a portion of the amount of the budget equal to the

proportion that the total dollar amount of property taxes imposed in the district by the unit for the tax year in which the

budget proposal is prepared bears to the sum of the total dollar amount of property taxes imposed in the district by

each participating unit for that year. If a taxing unit participates in two or more districts, only the taxes imposed in a

district are used to calculate the unit’s cost allocations in the district. If the number of real property parcels in the

district and the taxing unit imposes in excess of 25 percent of the total amount of the property taxes imposed in the

district by all of the participating taxing units for a year, the unit’s allocation may not exceed a percentage of the

appraisal district’s budget equal to three times the unit’s percentage of the total number of real property parcels

appraised by the district.

(e) Unless the governing body of a unit and the chief appraiser agree to a different method of payment, each taxing

unit shall pay its allocation in four equal payments to be made at the end of each calendar quarter, and the first

payment shall be made before January 1 of the year in which the budget takes effect. A payment is delinquent if not

paid on the date it is due. A delinquent payment incurs a penalty of 5 percent of the amount of the payment and

accrues interest at an annual rate of 10 percent. If the budget is amended, any change in the amount of a unit’s

allocation is apportioned among the payments remaining.

(f) Payments shall be made to a depository designed by the district board of directors. The district’s funds may be

disbursed only by a written check, draft, or order signed by the chairman and secretary of the board or, if authorized

by resolution of the board, by the chief appraiser.

(g) If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any of the costs of operating

the district in that year, and those costs are allocated among the other taxing units as if that unit had not imposed

taxes in the year used to calculate allocation. However, if that unit has made any payments, it is not entitled to a

refund.

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(h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any

tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the

preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation.

Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate

to which the district board of directors and the governing body of the unit agree, and the payments made after that

amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has

no source of funds are postponed until the unit has received adequate tax or other revenues.

(i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing

units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file

them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal

year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief

appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the

15th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of

directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15th day of the

fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a

different method of allocation under Section 6.061 of this code, the allocation of the budget to each taxing unit shall be

calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each

participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the

necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the

section, except that the first payment shall be made before the first day of the fiscal year established by the change

and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget

that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this

section in order to accomplish the change in fiscal years.

(j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district

exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made,

the chief appraiser shall credit the excess amount against each taxing unit’s allocation payments for the following year

in proportion to the amount of each unit’s budget allocation for the fiscal year for which the payments were made. If a

taxing unit that paid its allocated amount is not allocated a portion of the district’s budget for the following fiscal year,

the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150 th

day after the end of the fiscal year for which the payments were made.

SECTION 6.062 PROPERTY TAX CODE, PUBLICATION OF BUDGET

(a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the

appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a

newspaper having general circulation in the county for which the appraisal district is established. The notice may not

be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of

the paper in which legal notices and classified advertisements appear.

(b) The notice must set out the time, date, and place of the public hearing and must set out a summary of the

proposed budget. The summary must set out as separate items:

(1) The total amount of the proposed budget;

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(2) The amount of increases proposed from the budget adopted for the current year; and

(3) The number of employees to be compensated under the current budget and the number of employees to

be compensated under the proposed budget.

(c) The notice must state that the appraisal district is supported solely by payments form the local taxing units served

by the appraisal district. The notice must also contain the following statement: “If approved by the appraisal district

board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the

governing bodies of the county, school districts, cities, and towns served by the appraisal district. A copy of the

proposed budget is available for public inspection in the office of each of those governing bodies.”

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GLOSSARY

Accrual Basis of Accounting- Method of accounting that recognizes the financial effect or transactions, events, and

interfund activity when they occur, regardless of the timing of related cash flows.

Ad Valorem- According to value

Ad Valorem Taxation- A tax levied in proportion to the value of the ting(s) being taxed. Exclusive of exemptions, use-

value assessment provisions, and the like, the property tax is an ad valorem tax.

Ad-hoc Reports- A report generated dynamically at the information consumer’s request. These reports are created

due to unplanned information requests in which information is gathered to support a non-routine decision.

Appropriation- a sum of money or total of assets devoted to a special purpose.

Arbitration- the use of an unbiased third-party arbitrator to settle a dispute.

ArcGIS- A geographic information system (GIS) by ESRI for working with maps and geographic information. It is used

for: creating and using maps; compiling geographic data; analyzing mapped information; sharing and discovering

geographic information; using maps and geographic information in a range of applications; and managing geographic

information in a database.

Assigned Fund Balance- The portion of the net position of a government fund that represents resources set aside

(“earmarked”) by the government for a particular purpose.

Balanced Budget Policy- The District’s policy that requires the total sum of money a government will collect in a

fiscal year equal the amount it spends on goods, services, and capital expenditures.

Basic Financial Statements- Minimum combination of financial statements and not disclosure required for fair

presentation in conformity with Generally Accepted Accounting Principles (GAAP).

Basis of Accounting- Timing of recognition for financial reporting purposes (when the effects of transaction or events

should be recognized in financial statements)

Basis of Budgeting- Method used to determine when revenues and expenditures are recognized for budgetary

purposes.

Budget Amendment- A proposal to change the dollar amount of an activity or project or to add an activity of project

after the budget has already been adopted. A budget amendment changes the final dollar amount of the budget,

requiring the jurisdictions to contribute more money to the District.

Capital Asset- Land, improvement to land, easements, buildings, building improvements, vehicles, machinery,

equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used

in operations and that have initial useful lives extending beyond a single reporting period.

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Capital Equipment- Equipment that you use to manufacture a product, provide a service or use to sell, store and

deliver merchandise. Such equipment will not be sold in the normal course of business, but will be used and worn out

or consumed in the normal course of business.

Capital Equipment Policy (Capitalization Threshold)- Dollar value at which a government elects to capitalize

tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single

reporting period. Generally, capitalization thresholds are applied to individual items rather than groups of items unless

the result would be to exclude items that in the aggregate would clearly be material to the financial statements.

Capital Expenditure- Funds used by a company to acquire or upgrade physical assets such as property, building, or

equipment. This type of outlay is made by companies to maintain or increase the scope of their operations and falls

within their capitalization threshold. These expenditures can include everything from repairing a roof to building a

brand new building.

Cash Management Controls- Controls which promote positive cash management. Cash management is the

financial management technique used by treasurers to accelerate the collection of receivables, control payments to

vendors/creditors, and efficiently manage cash.

Certification of Achievement for Excellence in Financial Reporting- Program sponsored by the GFOA to

encourage and assist state and local governments to prepare high-quality CAFRs. The program has been in

continuous operation since 1946. The program originally was known as the certificate of Conformance Program.

Committed Fund Balance- The portion of the net position of a governmental fund that represents resources whose

use is subject to a legally binding constraint that is imposed by the government itself at its highest level of decision-

making authority and that remains legally binding unless removed in the same manner.

Comprehensive Annual Financial Report (CAFR) - Financial report that contains, at a minimum, three sections: 1)

introductory, 2) financial, and 3) statistical, and whose financial sections provide information on each individual fund

and component unit.

Contra Revenue Account- A revenue account that is expected to carry a debit balance instead of the usual credit

balance. A contra revenue account reduces the amounts reported in a company’s revenue accounts.

Current Financial Resources Measurement Focus- Measurement focus where the aim of a set of financial

statements is to report the near-term (current) inflows, outflows, and balances of expendable financial resources. The

current financial resources measurement focus is unique to accounting and financial reporting for state and local

governments and is used solely for reporting the financial position and results of operations of governmental funds.

Debt Service- The cash that is required for a particular time period to cover the repayment of interest and principal on

a debt.

Deposition- A verbal or written testimony of a party or witness in a civil or criminal proceeding taken before trial,

usually in an attorney’s office.

Depreciate- A reduction in the value of an asset with the passage of time, due in particular to wear and tear.

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Discovery- A category of procedural devices employed by a party to a civil or criminal action, prior to trial, to require

the adverse party to disclose information that is essential for the preparation of the requesting party’s case and that

the other party alone knows or possesses.

Economic Development Abatement- A tax abatement is a local agreement between a taxpayer and a taxing unit

that exempts all or part of the increase in value of the real property and/or tangible personal property from taxation for

a period not to exceed 10 years. These tax abatements are an economic development tool available to cities,

counties and special districts to attract new industries and to encourage the retention and development of existing

businesses through property tax exemptions or reductions.

Economic Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to

report all inflows, outflows, and balances affecting or reflecting an entity’s net position. The economic resources

measurement focus is used for proprietary and trust funds, as well as for government-wide financial reporting. It also

is used by business enterprise and nonprofit organizations in the private sector.

Elected Contribution Rate- The board of directors may take a vote to increase the percentage of gross payroll paid

to the Texas Counties and District Retirement System (TCDRS) above that of the required rate.

Employer Contributions- A term used in the context of pension benefits and OPEB to describe actual payments

made by the employer as compared to the employer’s annual required contribution. Only amounts paid to trustees

and outside parties qualify as contributions.

Exemption- The District grants exemptions to certain organizations, persons, or property that may provide complete

relief from tax, tax at a reduced rate or tax on only a portion of the items subject to tax. Examples include the

homestead exemption and the over 65 exemption.

Expenditure- Under the current financial resources measurement focus, decreases in net financial resources not

properly classified as other financing uses.

Formal Hearing- When a taxpayer protests their property value, a formal hearing before the Appraisal Review Board

(ARB) is the final step before the appeals process. The formal hearing is conducted with a panel of three ARB

members (unless special circumstances exist).

Fund- Fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,

together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the

purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,

restrictions, or limitations.

Fund Balance- Net position of a governmental fund (difference between assets, liabilities, deferred outflows of

resources, and deferred inflows of resources).

Fund Financial Statements- Basic financial statements presented for funds, in contrast to government-wide financial

statements.

General Fund- Main operating account for a nonprofit entity, such as a government or government agency.

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Governmental Fund- a broad category of funds used by state and local governments. Governmental funds include

the general fund, special revenue funds, capital projects funds, debt service funds and permanent funds.

Governmental Financial Reporting Model- Minimum combination of financial statements, notes, and required

supplementary information prescribed for state and local governments by the GASB.

Government-wide Financial Statements- Financial statements that incorporate all of a government’s governmental

and business-type activities, as well as its nonfiduciary component units. There are two basic government-wide

financial statements: the statement of net position and the statement of activities.

Homestead- A building occupied by the owner of the freehold and his or her family, with the primary intention of

making it their home, together with the parcel of land on which it stands and the other improvements attached to it.

Improvement- Building, other structures, and attachments or annexations to land that are intended to remain so

attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.

Internal Control Framework- Integrated set of policies and procedures designed to assist management to achieve its

goals and objectives. To be truly comprehensive, a government’s internal control framework must 1) provide a

favorable control environment, 2) provide for the continuing assessment of risk, 3) provide for the design,

implementation, and maintenance of effective control-related policies and procedures, 4) provide for the effective

communication of information, and 5) provide for the ongoing monitoring of the effectiveness of control-related

policies.

Jurisdiction (Taxing Entity) - The right and power to interpret and apply the law; also, the power to tax and the

power to govern. The territorial range of authority of control.

Line Item Transfer- A proposal to change the dollar amount of an activity or project or to add an activity of project

after the budget has already been adopted. A budget line item transfer does not change the final dollar amount of the

budget, and does not require the jurisdictions to contribute more money to the District.

Major Fund- funds whose revenues, expenditures/expenses, assets or liabilities are at least 10 percent of the total of

their fund category (governmental or enterprise) and 5 percent of the aggregate of all governmental and enterprise

funds in total.

Mediation- A negotiation to resolve differences that is conducted by some impartial third party.

Modified Accrual Basis of Accounting- Basis of accounting used in conjunction with the current financial resources

measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not

recognized until they are measurable and available and 2) expenditures are recognized in the period in which

governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier)..

Net Position- The residual of all other financial statement elements presented in a statement of financial position.

Nonspendable Fund Balance- The portion of the net position of a governmental fund that cannot be spent either

because the underlying resources are not in spendable form or because the government is legally or contractually

required to maintain the resources intact.

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Oblique Photography- A photograph acquired with the camera axis intentionally directed between the horizontal and

vertical orientations.

Open Meetings Act- Rules that guarantee access to data held by the state or local government. This act establishes

a “right-to-know” legal process by which requests may be made for government-held information, to be received freely

or at minimal cost, barring standard exceptions.

Orthophotography- An aerial photograph in which the displacement of images have been removed and may also

form the base map for many GIS programs.

Parcel- A contiguous area of land described in a single legal description or as one of a number of lots on a plat;

separately owned, either publicly or privately; and capable of being separately conveyed.

Personal Property- Moveable property; belongings exclusive of land and buildings.

Real Property- Consists of the interests, benefits, and rights inherent in the ownership of land plus anything

permanently attached to the land or legally defined as immovable; also called “realty”.

Rendition- A form that provides information about property that one owns. The appraisal district uses the information

the taxpayer provides to appraise that property for taxation.

Request for Proposal- Referred to as an RFP, is an early state in a procurement process, issuing an invitation for

suppliers, often through the bidding process, to submit a proposal on a specific commodity or service. The RFP

process brings structure to the procurement decision and is meant to allow the risks and benefits to be identified

clearly upfront.

Request for Qualification- A document distributed by a customer seeking delineation of credentials for suppliers of

specific types of services. Also known as an RFQ.

Required Contribution Rate- The amount (typically express as a percentage of the contribution base) that is required

to be paid into the pension fund.

Restricted Fund Balance- The portion of the net position of a governmental fund that represents resources subject to

externally enforceable constraints.

Retention Policy- A set of guidelines that a company follows to determine how long it should keep certain records.

The policy is important for many reasons, including legal requirements that apply to some documents.

Shapefile- A popular geospatial vector data format for geographic information systems software. It is developed and

regulated by ESRI as a (mostly) open specification for data interoperability among ESRI and other software products.

SOAH- State Office of Administrative Hearings

Special Purpose Government- Governments that are not general-purpose governments and have a more limited

range of purposes. This often includes townships, park districts, sanitation district, and appraisal districts.

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Statement of Activities- A government-wide financial statement that reports the financial activity of the organization

by function over a period of time. Also known as the income statement or profit and loss statement in the for-profit

world.

Statement of Net Assets- A government-wide financial statement that reports the difference between assets and

liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are

expected to be converted to cash and whether restrictions limit the government’s ability to use the resources.

Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are

displayed in three components- invested in capital assets, net of related debt; restricted; and unrestricted.

TCDRS- Texas Counties and Districts Retirement System; TCAD’s retirement plan.

Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its

nonspendable, restricted, committed, and assigned components.

ABBREVIATIONS:PTAD- Property Tax Assistance Division- a department of the Texas Comptroller's office who oversees appraisal Districts in Texas.EARS- Electronic Appraisal Roll Submission- a submission of an appraisal roll to PTAD for reviewCASS- Coding Accuracy Support System- A process used to eliminate incorrect addresses