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TRAVIS CENTRAL APPRAISAL DISTRICT
2013 Adopted Budget
TRAVIS CENTRAL APPRAISAL DISTRICT
2013 ADOPTED BUDGET
AUGUST 22, 2012
MARYA CRIGLER CHIEF APPRAISER
BOARD OF DIRECTORS:
MR. RICHARD LAVINE, CHAIRPERSON
MR. KRISTOFFER S. LANDS, VICE-CHAIRPERSON
MS. ELEANOR POWELL, DIRECTOR
MR. RICO REYES, DIRECTOR
MS. TINA MORTON, DIRECTOR
MR. ED KELLER, SECRETARY/TREASURER
MR. TOM BUCKLE, DIRECTOR
MS. SHELLDA D. GRANT, DIRECTOR
MR. DENNY HAMILL, DIRECTOR
MS. BLANCA ZAMORA-GARCIA, DIRECTOR
TRAVIS CENTRAL APPRAISAL DISTRICT TABLE OF CONTENTS
PAGE
INTRODUCTORY SECTION Mission Statement ………………………………………………………………. Budget Overview from the Chief Appraiser …………………………………... Organizational Chart ……………………………………………………………. List of Principal Officials …………………………………………………………
i iii vi vii
DISTRICT BUDGET
Budget Executive Summary ……………………………………………………. Budget Comparison ……………………………………………………………... 25 Jurisdiction Allocations ………………………………………………………….. 28 Budget by Line Item …………………………………………………………….. Department Comparison ……………………………………………………….. Budget Comparison Graphs ……………………………………………………. 38 Personnel Comparison Graphs ………………………………………………...
1
33 37
40
DEPARTMENT BUDGETS
Administration Department Budget Administration Department Organizational Chart and Detailed Employee Listing ……………………………………………… Administration Department Function and Strategic Goals ………….. Administration Department Budget Details ……………………………
42 43 44
Administration Department Budget Comparison……………………… 50 Appeals Department Budget Appeals Department Organizational Chart and
Detailed Employee Listing ……………………………………………… Appeals Department Function and Strategic Goals ………………… Appeals Department Budget Details ………………………………….. Appeals Department Budget Comparison …………………………….
Commercial Appraisal Department Budget Commercial Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Commercial Appraisal Department Function and Strategic Goals…. Commercial Appraisal Department Budget Details ………………….. Commercial Appraisal Department Budget Comparison ……………. 66 Customer Service Department Customer Service Department Organizational Chart and Detailed Employee Listing ……………………………………………… Customer Service Department Function and Strategic Goals ……… Customer Service Department Budget Details ………………………. Customer Service Department Budget Comparison ………………… Geographic Information Systems (GIS) Department Budget GIS Department Organizational Chart and Detailed Employee Listing ……………………………………………… GIS Department Function and Strategic Goals ……………………… GIS Department Budget Details ……………………………………….. GIS Department Budget Comparison ………………………………….
54 55 56 59 62 63 64
70 71 72 74 78 79 80 82
Information Technology (IT) Department Budget IT Department Organizational Chart and
Detailed Employee Listing………………………………………………. IT Department Function and Strategic Goals ………………………… IT Department Budget Details …………………………………………. IT Department Budget Comparison ……………………………………
Land/Ag Appraisal Department
Land/Ag Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Land/Ag Appraisal Department Function and Strategic Goals …….. Land/Ag Appraisal Department Budget Details ……………………… Land/Ag Appraisal Department Budget Comparison ………………..
Business/Personal Property (BPP) Appraisal Department
BPP Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… BPP Appraisal Department Function and Strategic Goals …………. BPP Appraisal Department Budget Details …………………………... BPP Appraisal Department Budget Comparison ……………………..
Residential Appraisal Department
Residential Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Residential Appraisal Department Function and Strategic Goals ….. Residential Appraisal Department Budget Details …………………… 116 Residential Appraisal Department Budget Comparison ……………..
86 87 88 94 98 99 100 102 106 107 108 110 114 115
118
Appraisal Review Board Budget
Appraisal Review Board Budget Details ……………………………… Appraisal Review Board Budget Comparison ………………………..
122 123
SUPPLEMENTAL DATA AND STATISTICS
Supplemental Data and Statistics Overview …………………………………. Demographic and Economic Statistics for the Last Ten Fiscal Years …….. Travis County Principal Employers for the Last Ten Fiscal Years …………. Travis County Principal Property Taxpayers for Fiscal Years
2002 and 2011 …………………………………………………………… 131 Property Tax Levies by Taxing Entity for the Last Ten Fiscal Years ………. Tax Rates by Taxing Entity for the Last Ten Fiscal Years ………………….. Appraised Value by Taxing Entity for the Last Ten Fiscal Years …………... Assessments to the Taxing Entities for the Last Ten Fiscal Years ………… Assessments Collected from the Taxing Entities for the Last Ten Fiscal Years …………………………………………………… 169 Operating Indicators by Function/Program for the Last Ten Fiscal Years ………………………………………………………… Outstanding Debt by Type for the Last Ten Fiscal Years …………………… 173
127 128 129
133 143 149 161
171
APPENDIX
Glossary ………………………………………………………………………….. 174
TRAVIS CENTRAL APPRAISAL DISTRICT INTRODUCTORY SECTION
i
The mission of the Travis Central Appraisal District 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.
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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 MEMBERSTOM BUCKLE
SHELLDA D. GRANT DENNY HAMILL
ELEANOR POWELL RICO REYES
NELDA WELLS SPEARS BLANCA ZAMORA-GARCIA
2013 TRAVIS CENTRAL APPRAISAL DISTRICT
BUDGET OVERVIEW The proposed budget for the Travis Central Appraisal District is $13,375,023 which represents a 3.56% increase over the 2012 budget. The proposed and five previous year budget histories compare as follows:
Year Budget Percent Increase
2008 $ 10,774,750 8.5 % 2009 $ 11,856,540 10.4 % 2010 $ 12,595,720 6.23 % 2011 $ 12,689,610 0.75 % 2012 $ 12,914,797 1.77 % 2013 $ 13,375,023 3.56 %
Travis County is growing at a very rapid rate. We have experienced steady job growth and anticipate the addition of 14,000 new jobs in the Austin area in 2013. The positive economic outlook also predicts increased population growth and an increase in the number of new homes and commercial properties. The commercial sector is experiencing a significant increase in hotel, apartment and multi-family development projects which helps makes Austin the number two apartment market in the nation. We realize these are tough times for organizations both in the public and private sectors, and we will continue to try to improve our operations while holding the line on expenditures. While the district substantially limited budget increases in 2011 and 2012 we request the modest 3.56% increase for 2013 in order to address the following issues:
1. Health Insurance. The district anticipates an increase in employee health insurance costs of $289,251. This is due to high claims experience for the 2011/2012 plan year and also due to actuarially increased plan population age. In 2009 the legislature required that appraisal districts make health insurance benefits available to district retirees. Even though the cost of the health insurance premium is paid by the retiree, the retirees tend to be a senior population with additional health costs that negatively affect the districts overall claims experience. In 2011 we had several retirees take advantage of the health insurance option.
2. Litigation Costs. The budget for the appeals division was significantly reduced in 2012 in an effort to contain costs. Unfortunately, several high profile lawsuits resulted in maximum awards of attorney fees and the budgeted amount was insufficient for 2012. Through the use of internal attorneys, the district has been able to cull through a backlog of 402 lawsuits and eliminate a significant number through pleas to the jurisdiction which has saved the district a substantial amount of money. Unfortunately, we have exhausted the number of backlogged cases that can be resolved via pleas to the jurisdiction and are now confronted with cases with value disputes
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that must be litigated which is more costly. We request to increase the litigation budget by $120,225.
3. Retirement. New GASB accounting regulations are scheduled to go into effect in 2014 which will require the district to include on its financial statements all unfunded liability in the TCDRS pension plan. While the TCDRS plan is structured to guarantee a fully funded plan within 20 years, changes to the district retirement plan to keep employee benefit levels competitive resulted in a substantial amount of unfunded liability currently at $5,485,000 for 2013 and projected to be $6,817,000 in 2018. District management recognizes the need for long-term financial planning and the impact that a negative fund balance will have on the district’s ability to secure future loans and the loan terms and rates for large capital expenditures such as building expansion. We recommend that the district begin to accelerate payments to the plan to reduce future unfunded liability.
4. Board Expenses. Several new expenses for the Board of Directors have been included in the 2013 budget to include $10,000 for general counsel, $10,000 for taxpayer liaison, and $5,000 to cover board training, travel and meals.
We remain committed to providing the best possible products and services to the taxpayers and taxing jurisdictions in Travis County at the lowest possible cost. This commitment is illustrated in following budget plans:
1. Software maintenance costs were increased $120,290 to cover increased maintenance fees from our software vendor True Automation and to provide additional funds towards co-development of the CAMA software. The district has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. In addition, the increased software costs will be offset by $106,000 savings in annual photography costs. The district has also been able to negotiate a multi-year contract with orthophotography vendor Pictometry. Historical costs to the district for orthophotography and 300 square miles of oblique photography was $190,000 annually. The district has negotiated to receive 1100 square miles of both ortho and oblique at an annual cost of less than $90,000.
2. It is still less expensive for the district to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff and has budgeted an additional $20,627 for these expenses. The addition of appraisal positions has increased car allowance expenses by $8,400. We have also budgeted for 2.5% merit increases for employees demonstrating above average performance, $10,000 for employee recognition and increased the training and education budget by $34,300. All of these personnel cost increases are offset by $174,228 in salary savings due to the fact that we have eliminated five management positions replacing them with two appraisal positions and one clerical position for a net workforce reduction of 130 to 128. In spite of the staff reduction the District’s performance has improved. We are completing our work on time and the taxpayers and jurisdictions seem generally satisfied with the District’s performance. It is important that the employees be recognized for their efforts and encouraged to continue improving.
Following is the budget by line item and the jurisdiction allocation based on the 2011 tax levies. Also included are charts comparing this budget to prior year budgets, an executive summary with comprehensive review of the district’s budget increases and decreases, as well as departments’ overviews and summaries.
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POLICY STATEMENT The Board of Directors of the Travis Central Appraisal District may transfer funds between line items of the 2013 budget if the action does not obligate the jurisdictions to additional payments. Any budget amendment requiring additional funds from the jurisdiction must be sent to each jurisdiction and a public hearing must be held before the Board of Directors can act on the amendment. Sincerely,
Marya Crigler Chief Appraiser
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TRAVIS CENTRAL APPRAISAL DISTRICT ORGANIZATIONAL CHART
Sr. Litigation Attorney Deputy Chief of AppraisalSr. Litigation AppraiserDirector
Customer Servie
Chief Appraiser
Human Resource DirectorDirector
Information SystemsDirector GIS
Director Residential
Director Commercial
Director Land/Ag
DirectorBusiness Personal Property
Board of Directors Taxpayer Liaison
Finance and FacilitiesOfficer
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TRAVIS CENTRAL APPRAISAL DISTRICT List of Principal Officials As of August 22, 2012 Board of Directors: Chairman Richard Lavine Vice Chairman Kristoffer S. Lands Secretary Ed Keller Director Tom Buckle Director Denny Hamill Director Rico Reyes Director Shellda D. Grant Director Eleanor Powell Director Blanca Zamora-Garcia Director Tina Morton* * Permanent non-voting member Staff:
Chief Appraiser Marya Crigler Deputy Chief of Appraisal Paul Snyder Senior Litigation Appraiser Patrick McCluskey Senior Litigation Attorney Sharon Baxter Director of Information Systems Dianne Carlson Human Resources Director Paula Fugate Director of Customer Service Denise Pierce Director of GIS Jerry Oehler Director of Commercial Appraisal Kay Bisson Director of Land/Ag Appraisal Richard Michalski Director of Business Personal Property Appraisal Jeff Anderson Director of Residential Appraisal James Dunham Finance and Facilities Officer Leana H. Mann Taxpayer Liaison (Interim) Karen Prinz
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TRAVIS CENTRAL APPRAISAL DISTRICT DISTRICT BUDGET
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TRAVIS CENTRAL APPRAISAL DISTRICT 2013 BUDGET
EXECUTIVE SUMMARY TRAVIS CENTRAL APPRAISAL DISTRICT PROFILE 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 Travis County Tax Assessor-Collector. The directors are appointed by a vote of the 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 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. As stipulated under the Texas Property Tax Code, the District serves the citizens and taxpayers of Travis County and the 119 taxing entities which lie within Travis County, including 22 cities, 15 school districts, 14 emergency service districts, the county government, the hospital district, the junior college and 65 special districts. APPRAISAL DISTRICTS SCOPE AND FUNCTION Each Texas County is served by an appraisal district that determines the value of all of the county’s taxable property. Generally local governments that collect property taxes, such as the county, cities and school districts, are 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 the 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, sets policy, names members of the appraisal review board and confirms members of the agricultural advisory board. In larger counties, it also names a taxpayer liaison that works directly under the board of directors and fields taxpayer questions. Each year before appraisals begin, the appraisal district compiles a list of taxable property in the county. The listing for each property contains a property description and the owner’s name and address. The appraisal district must repeat its appraisal process for property at least once every three years.
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The Legislature authorizes appraisal districts to use a method called mass appraisal to calculate the value of a large number of properties. In mass appraisal, the appraisal district classifies categories of properties according to a variety of factors. Using data from recent property sales, appraisal districts determine the value of properties in each class. They consider differences such as age, location and use to appraise all the properties in each class. The market value of a residence homestead must be determined solely on the basis of its current use regardless of its “highest and best” use. This means that your homestead must be appraised as such, even if it is located where its best use might be as the site for an office or a parking lot for a mall. In addition, individual characteristics of property must be considered in developing appraisal models and schedules, as well as adjusting values as a result of taxpayer protests. The appraisal district may use three common methods to value property: 1) Market Approach; 2) Income Approach and 3) Cost Approach. The value of property is an estimate of the price for which it would sell on January 1. The appraisal district compares your property to similar properties that have sold recently and determines its value. The Texas Constitution directs the Legislature to require, subject to reasonable exceptions, that a property owner be provided notice of a reevaluation of his or her property and a reasonable estimate of the amount of taxes that would be imposed on the property if the total amount of property taxes for the subdivision were not increased. This is done using a form called Notice of Appraised Value. If the increase in your appraised value is $1,000 or less, the chief appraiser, with the approval of the appraisal district’s board of directors, may dispense with the notice. Taxpayers may present objections about the property value, exemptions and special appraisal in a hearing to an appraisal review board. The appraisal review board is an impartial panel of fellow citizens authorized to resolve disputes between the taxpayer and the appraisal district. After listening to the taxpayer and the appraisal district’s representative, the appraisal review board will make a determination regarding your property value. The board’s decisions are binding only for the years in question. Travis County is located in Central Texas and includes the rapidly growing Austin area. 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%. STRATEGIC GOALS AND THE ANNUAL PLANNING PROCESS On July 26, 2012, the director’s of the District held their annual director’s retreat for fiscal year 2013. During the annual director’s retreat, planning items for the next fiscal year were discussed. A few of the items discussed for fiscal year 2013 were the district’s strategic plan, department strategies and goals, IAAO review, procedure manuals, 2013 reappraisal plan, PVS Ratio Study and the MAPS review. The Chief Appraiser has the ultimate decision making authority, but considers input from the department directors when making her decisions.
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For the first time in the District’s history, a strategic plan was developed. All staff was invited to participate in the Strategic Planning process and to provide input on how the agency can continue to improve. The district used the following questions as a guide:
1. What worked very well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved?
2. What did not work well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved?
3. Where do you think we are most efficient? a. Can the processes be applied to other areas? b. How can this be improved?
4. Where do you think we are most inefficient? a. What was the major obstacle to efficiency? b. How can this be improved?
5. How can we improve the accuracy and uniformity of the appraisals produced? 6. Are customers satisfied with the services they receive from the appraisal
district? a. Are the staff seen as educated, skilled, trustworthy and their services as
valuable? 7. Is the appraisal staff receiving pre-certification education sufficient to their
responsibilities? a. Are the continuing education opportunities adequate to remain qualified? b. To improve skill set? c. How can this be improved?
8. Is the District making good use of available technology to deliver its services? a. How can this be improved?
9. Is the District operating at a high level of transparency and accountability? a. How can this be improved?
10. Are there any additional services that the District should be providing to its customers?
11. Are there any additional services that the District should be providing to its staff?
12. If you could change any one policy or procedure, what would it be? 13. What would you consider to be the top three priorities for your department
next year? During this process, the District was able to establish a list of strategic goals for fiscal year 2013. They are as follows:
1. We will develop appraisals that reflect market value and ensure fairness and uniformity.
2. We will be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy.
3. We will collect, create and maintain accurate data. 4. We will ensure that the District maintains a highly educated, motivated and
skilled workforce. 5. We will provide customer service that is courteous, professional and accurate.
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OBJECTIVES/STRATEGIES Statements of Intent
Goal 1: Develop appraisals that reflect market value and ensure fairness and uniformity.
Objective Analyze ratio study statistics by neighborhood and school
district weekly during valuation and equalization phases in 2013 and guarantee that sales ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15.
Outcome Measure Median Sales Ratio Weighted Mean Sales Ratio COD
Strategy Maintain an ongoing program of audit and verification activities in support of improved appraisal levels.
Output Measure Number of sales qualified Number of neighborhood profiles created Number of school districts reviews
Efficiency Measure Number of property protests, Number of value reductions Explanatory Measure
Goal 2: Be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy.
Objective Ensure that mission critical tasks of notices, certification and PTAD studies are
completed two to three weeks prior to statutory deadline.
Outcome Measure Percent of accounts noticed at each run date Certification level of 95% as of July 25 Local Value Findings or Exceeds Standard finding
Strategy Improve compliance by establishing formal plans, timelines, benchmarks, and monitoring programs to ensure that deadlines are met. Increase individual accountability.
Output Measure Number of notices mailed at each run date Number of protests completed
Efficiency Measure Explanatory Measure
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Goal 3: Collect, create and maintain accurate data.
Objective Ensure that consistent procedures are followed by all staff and that careful
review and consideration is given to each tax parcel appraised.
Outcome Measure Percent of field cards returned for corrections Percent of accounts requesting 25.25(c) or (d) corrections Accuracy of sales ratio studies
Strategy 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.
Output Measure Number of field cards processed Number of errors identified
Efficiency Measure Average time to process field work Explanatory Measure
Goal 4: Ensure that the District maintains a highly educated, motivated and skilled workforce.
Objective 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.
Outcome Measure Increased number of appraisal staff with RPA, IAAO and AI certifications.
Strategy Increase training budget for external courses and provide more internal training opportunities.
Output Measure Number of classes attended Number of internal training sessions offered
Efficiency Measure Explanatory Measure
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Goal 5: Provide customer service that is courteous, professional and accurate.
Objective 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.
Outcome Measure Percentage of surveyed customers expressing overall satisfaction with services received.
Strategy Improve services delivered to our internal and external clients through employee training, review and customer satisfaction surveys.
Output Measure Number of customers surveyed Number of customers served
Efficiency Measure Explanatory Measure
ACCOUNTING BASIS AND CONTROLS 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. The financial statements of special-purpose governments combine two types of financial statements into one statement. These two types of financial statements are the government-wide financial statements and the fund financial statements. The fund financial statements are presented with a column for adjustments to convert to the government-wide 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 all revenues and all expenses of the District. The Statement of Net Position reports all assets and all liabilities 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 (revenues) and decreases (expenses) in net total assets. Under the accrual basis of accounting, revenues are recognized when earned. Expenses are recognized at the time the liability is incurred. The fund financial statements provide information about the District’s governmental funds. The emphasis of fund financial statements is directed to specific activities of the District. The District reports the general fund as a major governmental fund. It is the District’s primary operating fund and currently the District’s only 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 use the modified accrual basis of accounting. The current financial resources measurement focus means that the aim of the financial statements is to report near-term (current) inflows, outflows, and balances of expendable financial
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resources. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Expenditures are recorded when the related fund liability is incurred. The annual budget is prepared using the fund financial statement format- current financial resources measurement focus and the use of the modified accrual basis of accounting. FINANCIAL POLICIES AND PROCEDURES During 2012, the District revised the Finance Policy as well as the Investment Policy. The District has spent 2012 focusing on improving internal controls and preventing fraud in the workplace. We recently performed an internal control/fraud analysis to see where we were lacking in internal controls. This significantly helped to see that we were weaker in some areas and possibly too strong in others. The benefit of the internal control put in place has to outweigh the cost. Through this process, the District enacted stronger controls in the following areas: (1) cash management, (2) fixed asset management, (3) vendor/accounts payable fraud and (4) employee reimbursement fraud. The District has an unusual hardship with the fact that there are very few people in the finance department. Where larger organizations have the ability to segregate certain functions, the District does not have that luxury. Stronger controls must be put in place to ensure that the opportunity for fraud does not arise. The Finance Policy was updated to include the internal controls listed above. The District also implemented a new MIP accounting software program. This program helps with internal controls by limiting the authorization that different users have. The District also lacked in written procedures for the accounting functions. Since there are so few people in the finance department, it is imperative that we have written procedures. The finance department now has written procedures with screen shots of the new accounting software so that someone else could step in and perform the accounting functions if needed. The Investment Policy was rewritten to make necessary changes due to the new provisions set forth by the 2009 legislation. The District also enacted more internal controls on the investment functions. The Board of Directors is now getting a monthly report of the investments held by the District as well as a quarterly report with more details on the state of the District’s investments as well as the future projections. The District has a Balanced Budget Policy. The District requires that its operating budget be balanced such that budgeted revenues equal budgeted expenditures. The District requires each department to follow the Balanced Budget Policy. Planned deficits for a function or program will be allowed if they are approved by the Chief Appraiser and the Finance Officer, provided that the fund budget is in balance for the organizational entity. BUDGET PROCESS AND PROCEDURES The District is provided very strict guidelines on the budgeting process in the Property Tax Code. This information is presented on the following page and the District follows all guidelines established by Section 6.06 and 6.062 of the Property Tax Code. A brief overview of the budgeting process is provided below.
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The District begins its annual budgeting process in March. Discussions are held with the Chief Appraiser, the Finance Officer, and the department directors to discuss what the departments budget needs are for the next fiscal year. Once this information is gathered, the Finance Officer prepares the proposed budget based on the Chief Appraisers directives. The proposed budget is finalized no later than 10 days before the board of directors meeting where the proposed budget is to be presented. 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 and the budget must be finalized no later than 10 days before the board of directors meeting where the annual budget will be adopted. The District must again send a copy of the budget to the presiding officer of each taxing unit. 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 15th. 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 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. 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 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 back to the jurisdictions at year end. Please see the excerpt provided below from the Property Tax Code which details the budget process that the District follows. 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
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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 10th 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 150th 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
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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; (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.” OVERVIEW OF SIGNIFICANT BUDGET ITEMS The revenue budget for FY 2013 is $13,375,023. Since the District uses a balanced budget policy, the budgeted revenues equal the budgeted expenditures for the fiscal year for which the budget is prepared. The only source of revenue for the District for FY 2013 is from the taxing units. The taxing units contribute a proportionate share of the District’s budget. The contribution for each taxing unit is calculated proportionately to the property taxes imposed by each taxing unit based on the total taxes imposed for all taxing units. If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District will 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 Assessment and is a contra revenue account, which consequently reduces budgeted revenue required by the taxing units for that fiscal year. For FY 2013, the District does not have any surplus funds being credit back to the taxing jurisdictions; therefore, the only revenue source is that of appraisal assessments from the taxing jurisdictions. The District in past budget years has included a small amount of miscellaneous revenue as a revenue source. This can be seen for budget FY 2008 in the chart below. Miscellaneous revenue is money that the District makes through the sale of data or through rendition penalty payments. This amount is not required to be credited back to the taxing jurisdictions and is acceptable for the District to keep. The table and graph on the following page show the total budgeted revenue by source for FY 2013 budget and the previous five years budget histories.
2008 2009 2010 2011 2012 2013
Budgeted Revenues:
Appraisal Assessments to Jurisdictions 10,674,750 11,856,540 11,805,918 12,689,610 12,914,797 13,375,023
Refund of Appraisal Assessments - - 789,802 - - -
Other Revenue 100,000 - - - - -
Total Budgeted Revenues 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023
Percentage Increase over previous year's budget 8.50% 10.40% 6.23% 0.75% 1.77% 3.56%
Total Budgeted Revenue by Fiscal Year
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2008
2010
2012
Percentage Increase in Budget
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
2008 2009 2010 2011 2012 2013
12
13
The District has the assumption when estimating revenues for the budget that all taxing units will pay their liability in full. The District’s amount of uncollected funds ranges from 9.9648% of total budget liability in 2010 to 100.0000% of total budget liability collected in 2003 through 2006, 2008, 2009, and 2011. The graph below details the total assessments to the taxing units, the amount collected, the amount uncollected, and the percentage of the total assessment paid.
Fiscal Year Ended Dec.
31
Total Assessments to Taxing Entities Amount Collected
Amount Uncollected
Percent of Assessment
2002 8,158,720 8,158,690 30 99.9996%2003 8,441,948 8,441,948 - 100.0000%2004 8,164,660 8,164,660 - 100.0000%2005 8,122,200 8,122,200 - 100.0000%2006 8,325,763 8,325,763 - 100.0000%2007 9,829,300 9,829,291 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 12,591,285 4,435 99.9648%2011 12,689,610 12,689,611 (1) 100.0000%
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 expenditures, (2) supplies expenditures, (3) service expenditures, and (4) capital equipment and debt expenditures. On a more detailed view, expenditures are broken down by general ledger code. This helps the District maintain control over the budget and ensure that the balanced budget policy is being followed. The chart and graph below outlines the budgeted expenditures by function for FY 2013 and the previous five year’s budget histories.
2008 2009 2010 2011 2012 2013
Expenditures by Function:
Payroll Expenditures
7,712,317
8,590,020
9,233,320
9,408,750
9,478,244
9,748,017
Supplies Expenditures
551,700
561,000
605,260
630,790
732,163
718,448
Service Expenditures
1,999,596
2,088,520
2,381,780
2,308,620
2,570,477
2,726,395
Capital Equipment & Debt Expenditures
511,137
617,000
375,360
341,450
133,913
182,163
Total Budgeted Expenditures 10,774,750 11,856,540
12,595,720
12,689,610
12,914,797 13,375,023
Total Budgeted Expenditures
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2008 2009 2010 2011 2012 2013
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 an item that’s cost is over the capitalization threshold and must be depreciated over its useful life. The District has established a capital equipment policy that any one item over $1,000 will be depreciated over its useful life. Under the modified accrual basis of accounting, capital equipment is expensed to the general ledger account in the period in which it is purchased. When converting the fund financial statements to the government-wide financial statements, adjusting entries are calculated to account for the depreciation on 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. 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 and must be adjusted when converted to the government-wide statements using full-accrual basis of accounting. The table and graph below outline the capital expenditures for FY 2013 budget and the previous five years budget histories. 2008 2009 2010 2011 2012 2013 Total Capital Expenditures:
Capital Equipment
244,000
617,000
375,360
246,550
133,913
182,163
Debt Service- Principal
263,134
-
-
61,000
-
-
Debt Service- Interest
4,003
-
-
33,900
-
-
Total Capital Expenditures
511,137
617,000
375,360
341,450
133,913
182,163
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Total Capital Expenditures
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2008 2009 2010 2011 2012 2013
As you can see from the graph above, capital equipment has decreased over the past five fiscal years budgets as well as debt service principal and interest due to the recession our economy has faced. Debt service principal and interest both were budgeted for in 2011 for the purchase of a SAN unit through Dell; however, the long-term debt was only on the District’s balance sheet for one month. The final table and graph is a summary of the major revenue sources and major expenditure categories by fiscal years for FY 2013 and the previous five years budget histories.
2008 2009 2010 2011 2012 2013 Revenues:
Appraisal Assessments to Jurisdictions
10,674,750
11,856,540
11,805,918
12,689,610
12,914,797
13,375,023
Refund of Appraisal Assessments
-
-
789,802
-
-
-
Other Revenue 100,000
-
-
-
-
-
Total Revenue 10,774,750
11,856,540
12,595,720
12,689,610
12,914,797
13,375,023
Expenditures:
Payroll Expenditures 7,712,317
8,590,020
9,233,320
9,408,750
9,478,244
9,748,017
Supplies Expenditures 551,700
561,000
605,260
630,790
732,163
718,448
Service Expenditures 1,999,596
2,088,520
2,381,780
2,308,620
2,570,477
2,726,395
Capital Equipment & Debt Expenditures
511,137
617,000
375,360
341,450
133,913
182,163
Total Expenditures 10,774,750
11,856,540
12,595,720
12,689,610
12,914,797
13,375,023
Net Change in Fund Balance
-
-
-
-
-
-
15
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DETAIL BUDGETARY ITEMS At the beginning of 2012, the District implemented a new MIP accounting system. This transition included a new account structure among other things. The budget for FY 2013 looks a bit different from previous years. The budget has been developed with the new account structure in mind, as well as providing information to the reader that is more detailed in an effort to improve transparency. The District has added some information to the budget to give the reader a better understanding of the District and its Budget. The FY 2013 proposed budget total for the District’s one and only fund, the general fund, is $13,375,023, a 3.56% increase from the FY 2012 budget. FY 2012
Adopted Budget
FY 2013 Proposed
Budget $ Change % Change General Fund $12,914,797 $13,375,023 $460,226 3.56% PERSONNEL EXPENDITURES- The District has decreased the number of personnel by two (2). This was done by not backfilling management positions. The District has eliminated five management positions replacing them with two appraisal positions and one clerical position. Medicare tax expenditure and employee assistance program expenditure both positively correlate with the number of personnel and the total gross wages of the District. The District is also expecting a decrease of approximately 45.3% in unemployment expenditures. SUPPLIES- The District has put more internal controls in place during FY 2012, and because of that, the purchasing of excess supplies will decrease. We expect to have a total reduction in operating supplies of $73,975. REPAIR & MAINTENANCE OF EQUIPMENT- The District is expecting a cost savings in the repair & maintenance of equipment because of a contract negotiation with our copier maintenance provider. This negotiation decreased the monthly cost of copier maintenance by half. APPRAISAL REVIEW BOARD- The Appraisal Review Board is expecting a decrease for FY 2013. In the FY 2012 budget, the Appraisal Review Board had $100,000 in postage costs for the certified mail that they send out. In FY 2013, the District has decided to move this postage back to the IT budget where it is easier to track the expenditures. ANNUAL PHOTOGRAPHY- The District will be saving $106,000 in 2013 on the annual photography expenditure. The District has been able to negotiate a multi-year contract with an orthophotography vendor Pictometry. Historical costs to the District for orthophotography and 300 square miles of oblique photography was $190,000 annually. The District has negotiated to receive 1,100 square miles of both ortho and oblique photography at an annual cost of less than $90,000. An outline of the District’s budget decreases is shown on the following page.
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Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
# Personnel 128 130 (2) -1.54%
Salaries 6,417,516 6,591,744 (174,228) -2.64%
Medicare Tax 98,446 99,838 (1,392) -1.39%
Employee Assistance Program 3,390 3,970 (580) -14.61%
Unemployment Insurance 24,616 45,000 (20,384) -45.30%
Postage & Freight- In House 182,350
Postage & Freight-Special Services 143,000
340,000 (14,650) -4.31%
Operating Supplies 71,090 121,340 (50,250) -41.41%
Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80%
Operating Supplies- Software 15,000 33,175 (18,175) -54.79%
Microfilm 1,000
Records Management 2,940 4,340 (400) -9.22%
Dues & Memberships 15,500 17,505 (2,005) -11.45%
Travel/Meals/Lodging 26,620 36,040 (9,420) -26.14%
Telephone 25,800
Wireless Internet 5,400
Internet Services 24,860
70,460 (14,400) -20.44%
Repair & Maintenance- Equipment 89,310 106,950 (17,640) -16.49%
Property Insurance 5,250 7,000 (1,750) -25.00%
Liability Insurance 22,700 23,800 (1,100) -4.62%
Aerial Photography 90,000
Deed Copies 4,000 200,000 (106,000) -53.00%
Appraisal Review Board 629,646 728,758 (99,112) -13.60%
OVERTIME AND TEMPORARY/CONTRACT WORKERS- These two accounts, overtime expenditure and temporary/contract workers expenditure will increase a total of $20,627. It is still less expensive for the District to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff. AUTO ALLOWANCE- The addition of one appraisal position has increased the auto allowance expenditure by $8,400 for FY 2013. HEALTH INSURANCE- The District is expecting an increase in the health insurance expenditure of $289,251. The District has not had a significant increase in health insurance costs in many years. The expected increase for FY 2013 is due to the high claims experience for the 2011/2012 plan year. In 2009, the legislature required that appraisal districts make health insurance benefits available to district retirees. The costs of these benefits are paid for by the retiree. However, retirees tend to be a senior population with additional health costs that negatively affects the District’s overall claims experience. The District also plans to increase the direct pay funding to each employee to $2,500.
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DENTAL INSURANCE- The District will be bidding out the dental insurance at the end of 2012. We are projecting an increased cost because management has decided a more robust dental plan would be a good benefit of employment with the District. RETIREMENT EXPENDITURE- To date, the District’s retirement plan is only 76.7% funded. The Chief Appraiser has decided to make a conscious effort to put the District’s retirement plan in a better financial position. The District has a required contribution rate of 16.04% of gross wages and the District has elected to pay a higher contribution rate of 17.0% of gross wages. Because of the new GASB standard that is expected to take effect in 2014, the unfunded liability of the District’s retirement plan will be shown on the Statement of Net Position. We are making an effort to decrease our unfunded liability so that the District does not look insolvent when the new GASB standard takes effect. This large unfunded liability could negatively affect the District’s ability to secure future loans, good loan terms, and low interest rates. PRINTING & PAPER- For FY 2013, the District will be bringing a few printing and mailing jobs in-house that are currently being outsourced. We budgeted liberally in our printing and paper expenditure accounts because we do not know at this point how much the cost is going to increase or decrease. Obviously the paper expenditure will increase significantly because of the printing in-house; however, we are unsure how much the actual printing cost and the postage cost are going to increase/decrease. The benefits of saving time and having a better control on the printing process significantly outweigh the costs. TRAINING & EDUCATION/SUBSCRIPTIONS- The Chief Appraiser is focusing a lot of her efforts on training and educating the District’s staff. She is allowing more staff to attend training seminars and conferences and allowing the staff to purchase more reading materials. The benefit of having better skilled appraisers outweighs the costs of the training. This is the cause of the increase in the books, publications, subscriptions and databases expenditure as well as the training and education expenditure. BOARD OF DIRECTORS- For FY 2013, the District’s Board of Directors will be hiring their own general counsel. We have increased the budget by $10,000 for the cost of the Board’s general counsel. Currently, the District’s records management officer is serving as the taxpayer liaison. There is a push from the Texas Comptroller of Public Accounts to make the taxpayer liaison a more independent position. For FY 2013, the Board of Directors will be hiring a taxpayer liaison who reports directly to the Board. We have increased the budget by $10,000 for this position. We have also included $5,000 to cover board training and travel expenses for the Board of Directors. UTILITIES- The District has increased the budget for utilities for FY 2013. City of Austin/Austin Energy has stated that they will be making increases in energy rates in the near future. We have increased our budget accordingly. LITIGATION EXPENDITURES- For FY 2013, the District increased the legal budget by $120,225. During FY 2012, we have been faced with threatening litigation that could cost the District a significant amount of money. During FY 2012, we have realized that litigation can cost the entire year’s budget if certain decisions are made. The legal expenditures are significantly hard to determine this far in advance, so the District has budgeted liberally for the legal expenditure accounts.
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ACCOUNTING & AUDIT- The accounting and audit expenditure account will increase $3,000. The contract signed with Weaver & Tidwell during FY 2012 has a contract price of $14,500 for the FY 2012 audit which will be completed in March of 2013. This is a $2,000 increase from the price included in the FY 2012 budget. There is an additional $1,000 increase for the Comprehensive Annual Financial Report (CAFR) award and the Distinguished Budget Presentation Award, both presented by the Government Finance Officers Association (GFOA). APPRAISAL SERVICES- The appraisal services expenditure account will increase $29,200 for FY 2013. The District has decided to sign a contract with Capitol Appraisal Group to appraise the semiconductor personal property accounts in Travis County that the District previously did in-house. SOFTWARE MAINTENANCE- The District’s PACS appraisal software will face an increase of $120,290 in maintenance costs in FY 2013. The District also sees a need to perform a few enhancements on the software that come at an additional cost. The District has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. BANK AND CREDIT CARD FEES- The District has increased the bank fees expenditure account by $2,400 for FY 2013. During FY 2012, the District opened two additional accounts at our depository. The payroll account was reopened as the District began processing the Appraisal Review Board contract payments in-house instead of through ADP, Inc. The miscellaneous revenue account was open in FY 2012 to better account for income that the District does not have to credit back to the taxing entities. The fees associated with these two new bank accounts have caused the budget to increase. CAPITAL EQUIPMENT- The capital equipment expenditure will increase in FY 2013. The District is planning on replacing 50 computers throughout the building as well as purchasing a new printer for the Residential Department totaling $12,000 and a new Xerox Copier for the Geographic Information Systems Department totaling $25,000. There will also be some light remodeling of the building totaling $10,000. The District has implemented a replacement program for the update and upgrade of technology items such as desktop computers, monitors, servers, switches, SAN and phone systems. If not spent in the 2013 budget year, the District will request the jurisdictions approve that these excess funds be encumbered for future capital expenditures for this specific designated purpose and eliminate the need for substantial budget increases in future years to cover the cost of keeping pace with technology. BUILDING MAINTENANCE- The District has increased the budget for building repairs and maintenance. The District has 9 total A/C units that are 15 or more years old. We have decided to replace at least four during FY 2013 and the remainder in FY 2014. The total increase is $41,800. An outline of the District’s budget increases is shown on the following page.
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Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Overtime 52,200 34,013 18,187 53.47%
Temporary/Contract/Part Time 17,000 14,560 2,440 16.76%
Retirement 1,154,192 1,068,608 85,584 8.01%
Health Insurance 1,526,378 1,237,127 289,251 23.83%
Dental Insurance 46,080 39,000 7,080 18.15%
Life Insurance 22,947 22,620 327 1.44%
Disability Insurance 34,199 33,050 1,149 3.48%
Printing 106,546
Paper 24,300 70,000 60,846 86.92%
Information Services 4,829
Books/Publications/ Subscriptions/Data Bases 48,068
Appraisal Guides 33,235
71,668 14,464 20.18%
Training & Education 83,800 49,500 34,300 69.29%
Employee Recognition 10,000
Board of Directors 25,000 5,000 30,000 600.00%
Utilities 104,040 87,360 16,680 19.09%
Attorney & Court Costs 535,000
Attorney Costs- Personnel 40,000
SOAH 2,100
Arbitration Refunds 28,125
500,000 105,225 21.05%
Expert Witness Costs 75,000 60,000 15,000 25.00%
Accounting & Audit 15,500 12,500 3,000 24.00%
Appraisal Services 56,700
Appraisal Services- Special -
27,500 29,200 106.18%
Professional Services 96,600
Professional Services- TA 10,000
Professional Services- Payroll 23,000
122,300 7,300 5.97%
Building Repair/Maintenance 81,400
Building Cleaning Services 39,200
78,800 41,800 53.05%
Software Maintenance 452,544 332,254 120,290 36.20%
Security Services 26,900 24,750 2,150 8.69%
Capital Equipment 182,163 133,913 48,250 36.03%
CAPITAL EXPENDITURE BUDGET In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a newly purchased capital asset or an investment that improves the useful life of an existing capital asset. The Governmental Accounting Standards Board
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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 expense is a capital expenditure and exceeds $1,000 in cost, the asset needs to be capitalized; this requires the District to spread the cost of the expenditure over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is expensed fully in the year of the purchase. The table below outlines the capital expenditures in the FY 2013 budget. The total dollar amount of the budgeted capital expenditures for FY 2013 is $182,163.
Department Capital Asset to be Purchased Budgeted Cost Administration (10) Break Room Renovation $ 10,000.00 Appeals (50) Amicus Software Implementation $ 3,500.00 GIS (40) Xerox Copier $ 25,000.00 Residential (90) Copy Machine $ 12,000.00 IT (20) PC Replacement $ 68,750.00 Laptop Replacement $ 5,913.00 Server Replacement $ 22,500.00 Phone System Upgrade $ 5,000.00 CISCO Switch Expansion Card $ 10,000.00 Online Protest Expansion Storage $ 6,000.00 CommVault Upgrade $ 5,000.00 iPACS Field Module $ 8,500.00
Total Capital Expenditures $ 182,163.00
The server replacement capital expenditure is a yearly expenditure. All other capital expenditures are significant nonrecurring capital expenditures. DEBT OBLIGATIONS Appraisal districts are not allowed to issue any debt instruments. The District fully follows this practice. Appraisal districts are, however, allowed to purchase or lease real property or construct new improvements as necessary to establish and operate the appraisal office. The only limitation on purchasing or leasing real property is that three-fourths of the taxing units must approve the purchase or lease of the real property. Each taxing unit must send in a resolution to the appraisal district stating the approval. If a taxing unit does not send in a resolution, it is assumed that they disapprove of the purchase or lease of the real property. For fiscal year 2013, the District has no debt and has no intention of issuing debt.
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PERSONNEL BUDGET INFORMATION In FY 2011, the District budgeted for a staff of 128. However, the District was never fully staffed and ended FY 2011 with 123 full-time employees. In FY 2012, the District budgeted for a staff of 130. As of today, August 22, 2012, the District’s staff consists of 119 total full-time employees. During the first half of FY 2012, the District eliminated five management positions replacing them with two appraisal positions and one clerical position. This amounts for a decrease in two full-time employees budgeted for FY 2013, bringing the total number of budgeted full-time employees to 128. This information is outlined in the chart below.
2011 Actual Full-Time
Employees
2012 Actual Full-Time
Employees YTD
2013 Budgeted Full-Time
Employees Appraisal 51 49 53 Appraisal Support 25 27 27 Information Systems 31 29 33 Appeals/Litigation 7 7 6
Administration/General Operations 9 8 9 123 119 128 PROJECTED CHANGES IN FUND BALANCE The Government Finance Officers Association 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 FY ending December 31, 2011, the District had a total fund balance of $2,236,990 with $101,849 being nonspendable fund balance for prepaid expenses and $2,135,141 being unassigned. The District anticipates having an excess of revenues over expenditures for fiscal year ending December 31, 2012 of approximately $300,000. The District will be implementing a new policy this year where approval letters will be mailed out to the taxing units to approve that the excess funds be made available to satisfy District obligations and/or maintaining funds for future long-term purchases such as new IT equipment or a future purchase of a new building. This new policy will increase the assigned fund balance by approximately $300,000. This District’s fund balance is also increased by miscellaneous revenue that appraisal district’s are allowed to exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue 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, 2012 to have approximately $80,000 in miscellaneous revenue that will increase the unassigned fund balance accordingly.
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During FY 2012, the District credited $1,259,667 back to the taxing units which will result in a direct reduction of fund balance. For FY 2013, the District is anticipating a balanced budget, with revenues equaling expenditures. This will result in no change to the fund balance for the FY 2013. The information above is displayed in the chart below. Fund Balance, December 31, 2011 2,236,990 Estimated Increases in Fund Balance: Excess of Revenues over Expenditures for 2012 300,000 Miscellaneous Revenue 80,000 Estimated Decreases in Fund Balance Surplus Credit during 2012 (1,259,667)Estimated Fund Balance, December 31, 2012 1,357,323 Estimated Excess of Revenues over Expenditures for FY 2013 - Estimated Fund Balance, December 31, 2013 $ 1,357,323 LONG-TERM FINANCIAL PLANS The District is currently focusing on three major long-term financial plans: (1) the state of the TCDRS retirement plan, (2) IT replacements that needs to be done every 3 to 5 years, and (3) the need for a larger building in the near future. The District’s retirement system is 76.7% funded to date. The District’s long-term goal is for the retirement system to be 90.0% funded. The District has also implemented a new policy where approval letters are sent out the all of the taxing units to approve for the District to use surplus funds (the excess of revenues over expenditures) to satisfy the District’s future obligations. Some of the excess funds will be applied to the District’s retirement plan to decrease the District’s unfunded liability. Every three to five 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. The District has decided to include a portion of this amount in each year’s budget and then at the end of the year request that the taxing units allow the District to hold the excess funds for future purchases of IT equipment. For 2013, the District made a small step in implementing the plan by including approximately $90,000 in the IT budget for IT replacement costs. The District continues to grow at a rapidly increasing rate. In the next three to seven years, the District will outgrow the building that we are currently in. We are going to ask the jurisdiction to allow the District to hold the excess funds as an assigned fund balance for the future purchase of a new building or the future cost to expand the current building.
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CONTACT INFORMATION Should you have any questions about the District’s FY 2013 budget or the budgeting process, please contact Leana Hengst Mann at (512)834-9317 Ext. 405 or by e-mail at Lmann@tcadcentral.org.
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Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011
Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance
# Personnel 128 130 (2) -1.54% 128
Salaries 6,417,516 6,591,744 (174,228) -2.64% 2,870,389 5,740,778 6,344,100 6,509,932 (165,832)
Overtime 52,200 34,013 18,187 53.47% 28,261 34,013 16,410 38,756 (22,346)
Temporary/Contract/Part Time 17,000 14,560 2,440 16.76% 8,109 14,560 12,800 45,488 (32,688)
Auto Allowance 365,850 357,450 8,400 2.35% 152,783 305,566 350,250 306,764 43,486
Medicare Tax 98,446 99,838 (1,392) -1.39% 38,660 77,321 90,780 81,666 9,114
Retirement 1,154,192 1,068,608 85,584 8.01% 494,311 988,622 1,039,060 960,881 78,179
Health Insurance 1,526,378 1,237,127 289,251 23.38% 554,107 1,108,215 1,237,120 1,022,463 214,657
Dental Insurance 46,080 39,000 7,080 18.15% 16,215 32,430 30,960 25,990 4,970
Life Insurance 22,947 22,620 327 1.44% 7,586 15,171 17,040 20,228 (3,188)
Disability Insurance 34,199 33,050 1,149 3.48% 10,554 21,109 28,160 28,946 (786)
Employee Assistance Program 3,390 3,970 (580) -14.61% 2,260 4,520 7,920 3,558 4,363
Workers Compensation 48,980 48,980 - 0.00% 12,457 24,914 45,510 45,546 (36)
Unemployment Insurance 24,616 45,000 (20,384) -45.30% 255 510 10,800 27,773 (16,973) Payroll Allocation to ARB (63,776) (117,716) 53,940 -45.82% - - - - -
Total Payroll Costs 9,748,017 9,478,244 269,773 2.85% 4,195,948 8,367,728 9,230,910 9,117,991 112,919
Printing 106,546 78,059 90,000
Paper 24,300 70,000 60,846 86.92%
10,573 20,000 68,150 112,995 (44,845)
Postage & Freight- In House 182,350 32,800 65,600
Postage & Freight-Special Services 143,000
340,000 (14,650) -4.31%
128,553 257,106
263,500 207,694 55,806
Operating Supplies 71,090 121,340 (50,250) -41.41% 31,119 62,238
Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80% 16,259 32,517
Operating Supplies- Software 15,000 33,175 (18,175) -54.79% 1,278 2,556
Furniture and Equipment under $1,000 10,000 10,000 - 0.00% 5,075 10,150
140,060 181,588 (41,528)
26
Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011
Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance
Information Services 4,829 2,494 4,989 Books/Publications/ Subscriptions/Data Bases 48,068 19,021 38,043
Appraisal Guides 33,235
71,668 14,464 20.18%
1,651 3,302
64,600 52,338 12,262
Microfilm 1,000 1,607 3,214 Records Management 2,940
4,340 (400) -9.22%
711 1,422
5,500 3,068 2,432
Total Supplies 718,448 732,163 (13,715) -1.87% 329,200 591,137 541,810 557,684 (15,874)
Dues & Memberships 15,500 17,505 (2,005) -11.45% 4,444 8,888 17,100 16,044 1,056
Travel/Meals/Lodging 26,620 36,040 (9,420) -26.14% 12,281 24,563 30,150 7,297 22,853
Training & Education 83,800 49,500 34,300 69.29% 22,499 44,999 55,800 56,764 (964)
Advertising & Legal Notices 31,000 31,000 - 0.00% 20,149 30,000 13,000 39,748 (26,748) Employee Recognition 10,000 877 1,754
Board of Directors 25,000 5,000 30,000 600.00%
- - - 9,580 (9,580)
Utilities 104,040 87,360 16,680 19.09% 35,047 70,094 93,300 91,880 1,420
Telephone 25,800 11,121 22,241
Wireless Internet 5,400 2,152 4,304
Internet Services 24,860
70,460 (14,400) -20.44%
13,018 26,036
56,400 46,399 10,001
Attorney & Court Costs 535,000 301,367 602,735
Attorney Costs- Personnel 40,000 14,910 29,820
SOAH 2,100 - -
Arbitration Refunds 28,125
500,000 105,225 21.05%
19,055 38,110
625,000 199,459 425,541
Expert Witness Costs 75,000 60,000 15,000 25.00% 2,500 5,000 - - -
Accounting & Audit 15,500 12,500 3,000 24.00% 11,465 14,000 11,500 65,000 (53,500)
Appraisal Services 56,700 23,625 27,500
Appraisal Services- Special -
27,500 29,200 106.18%
24,075 29,200
27,500 59,481 (31,981)
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Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011
Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance
Professional Services 96,600 35,923 71,846
Professional Services- TA 10,000 8,588 17,175
Professional Services- Payroll 23,000
122,300 7,300 5.97%
11,640 23,280
238,000 360,674 (122,674)
Rental Equipment 15,200 15,200 - 0.00% 6,905 13,810 24,700 8,617 16,083
Rent Expense 27,800 27,800 - 0.00% 11,907 23,814 27,600 25,817 1,783 Repair & Maintenance- Equipment 89,310 106,950 (17,640) -16.49% 16,531 33,063 126,950 39,709 87,241
Building Repair/Maintenance 81,400 28,779 57,559
Building Cleaning Services 39,200
78,800 41,800 53.05%
15,592 31,184
109,600 78,049 31,551
Software Maintenance 452,544 332,254 120,290 36.20% 90,568 181,136 210,970 106,912 104,058
Property Insurance 5,250 7,000 (1,750) -25.00% 1,749 3,498 17,000 9,975 7,025
Liability Insurance 22,700 23,800 (1,100) -4.62% 8,105 16,210 16,000 13,966 2,034
Security Services 26,900 24,750 2,150 8.69% 5,178 10,357 24,800 25,794 (994)
Aerial Photography 90,000 45,040 90,080
Deed Copies 4,000 200,000 (106,000) -53.00%
2,000 4,000 213,000 185,309 27,691
Vehicle Fuel 2,400 673 1,347
Vehicle Maintenance 600 3,000 - 0.00%
121 243 6,000 2,319 3,681
Bank Fees 5,400 1,938 3,877
Credit Card Fees - 3,000 2,400 80.00%
170 339 4,000 1,667 2,333
Appraisal Review Board 629,646 728,758 (99,112) -13.60% - - 627,070 - 627,070
Total Services 2,726,395 2,570,477 155,918 6.07% 809,993 1,562,059 2,575,440 1,450,458 1,124,982
Capital Equipment 182,163 133,913 48,250 36.03% 52,997 105,994 246,550 437,026 (190,476) Debt Service-Principal - - - 0.00% - - 61,000 743,612 (682,612)
Debt Service-Interest - - - 0.00% - - 33,900 35,232 (1,332)
Total Capital & Debt 182,163 133,913 48,250 36.03% 52,997 105,994 341,450 1,215,871 (874,421)
Total Expenditures 13,375,023 12,914,797 460,226 3.56% 5,388,138 10,626,918 12,689,610 12,342,004 347,606
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Travis Central Appraisal District
2013 Jurisdiction Estimated Payments
Entity ID Jurisdiction
2011 Taxable (Cert 10/3/11)
2011 Tax Rate
Total Levy - 2011
Percent Liability
2013 Estimated Liability Quarterly Payment
01 AUSTIN ISD $ 57,415,231,880 1.2420 $ 750,842,613.66 30.6822% $ 4,103,754.01 $ 1,025,938.50 02 CITY OF AUSTIN $ 76,716,283,128 0.4811 $ 369,082,038.13 15.0821% $ 2,017,229.53 $ 504,307.38 03 TRAVIS COUNTY $ 98,083,100,439 0.4855 $ 476,193,452.63 19.4590% $ 2,602,650.35 $ 650,662.59 05 CITY OF MANOR $ 220,298,171 0.8212 $ 1,809,088.58 0.0739% $ 9,887.63 $ 2,471.91 06 DEL VALLE ISD $ 2,879,806,248 1.5300 $ 45,066,161.85 1.8416% $ 246,310.53 $ 61,577.63 07 LAKE TRAVIS ISD $ 5,645,065,882 1.3159 $ 82,078,587.87 3.3540% $ 448,603.11 $ 112,150.78 08 EANES ISD $ 8,551,453,391 1.2125 $ 112,173,909.92 4.5838% $ 613,090.05 $ 153,272.51 09 CITY OF WEST LAKE HILLS $ 1,231,324,579 0.0534 $ 657,527.33 0.0269% $ 3,593.74 $ 898.44 1A HAYS CONSOLIDATED ISD $ 6,913,608 1.4613 $ 107,028.95 0.0044% $ 584.97 $ 146.24 1C TRAVIS CO ESD NO 3 $ 2,019,941,783 0.1000 $ 2,019,941.78 0.0825% $ 11,040.06 $ 2,760.02 1D TRAVIS CO MUD NO 5 $ 80,447,159 0.8571 $ 689,512.60 0.0282% $ 3,768.55 $ 942.14 1F TANGLEWD FOREST LTD DIST $ 260,525,979 0.2030 $ 528,867.74 0.0216% $ 2,890.54 $ 722.64 1H COTTONWD CREEK MUD NO 1 $ 49,315,394 0.9700 $ 478,359.32 0.0195% $ 2,614.49 $ 653.62 1J CYPRESS RANCH WCID NO 1 $ 39,942,862 0.9000 $ 359,485.76 0.0147% $ 1,964.78 $ 491.20 10 WCID NO 10 $ 2,373,284,659 0.0279 $ 662,146.42 0.0271% $ 3,618.98 $ 904.75 11 CITY OF ROLLINGWOOD $ 454,426,280 0.1446 $ 657,100.40 0.0269% $ 3,591.40 $ 897.85 12 VILLAGE OF SAN LEANNA $ 42,761,314 0.2498 $ 106,817.76 0.0044% $ 583.82 $ 145.96 16 LAGO VISTA ISD $ 1,152,240,274 1.1800 $ 15,042,404.89 0.6147% $ 82,214.74 $ 20,553.69 17 WCID NO 17 $ 3,568,455,262 0.0600 $ 2,141,073.16 0.0875% $ 11,702.10 $ 2,925.53 18 WCID NO 18 $ 453,123,746 0.2081 $ 942,950.52 0.0385% $ 5,153.73 $ 1,288.43 19 PFLUGERVILLE ISD $ 6,874,293,804 1.4800 $ 105,652,591.83 4.3174% $ 577,447.58 $ 144,361.90 2A ELGIN ISD $ 151,313,289 1.5400 $ 2,484,844.51 0.1015% $ 13,581.00 $ 3,395.25 2D TRAVIS CO MUD NO 6 $ 147,445,861 0.4750 $ 700,367.84 0.0286% $ 3,827.88 $ 956.97 2F CITY OF ROUND ROCK $ 229,435,413 0.4173 $ 957,388.09 0.0391% $ 5,232.63 $ 1,308.16 2G WMSN CO WSID DIST 3 $ 48,083,940 0.8150 $ 391,884.11 0.0160% $ 2,141.85 $ 535.46 2H NE TRAVIS CO UTILITY DIST $ 154,563,198 0.8993 $ 1,389,986.84 0.0568% $ 7,597.02 $ 1,899.26
2J TRAVIS COUNTY HEALTHCARE DISTRICT
$ 98,188,487,368 0.0789 $ 77,470,716.53 3.1657% $ 423,418.65 $ 105,854.66
20 CITY OF PFLUGERVILLE $ 2,843,617,190 0.5990 $ 17,033,266.97 0.6960% $ 93,095.86 $ 23,273.97
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Entity ID Jurisdiction
2011 Taxable (Cert 10/3/11)
2011 Tax Rate
Total Levy - 2011
Percent Liability
2013 Estimated Liability Quarterly Payment
21 CITY OF LAKEWAY $ 2,448,919,411 0.1996 $ 4,888,043.14 0.1997% $ 26,715.75 $ 6,678.94
22 COUPLAND ISD $ 2,922,871 1.0401 $ 35,736.25 0.0015% $ 195.32 $ 48.83
23 WCID POINT VENTURE $ 167,961,808 0.3613 $ 606,846.01 0.0248% $ 3,316.74 $ 829.19
25 HURST CREEK MUD $ 371,564,754 0.4990 $ 1,854,108.12 0.0758% $ 10,133.69 $ 2,533.42
26 LAKEWAY MUD $ 965,301,004 0.2052 $ 1,980,797.66 0.0809% $ 10,826.11 $ 2,706.53
27 LOST CREEK MUD $ 624,253,544 0.1711 $ 1,068,097.81 0.0436% $ 5,837.72 $ 1,459.43
3A MARBLE FALLS ISD $ 424,452,684 1.2900 $ 6,142,738.62 0.2510% $ 33,573.33 $ 8,393.33
3C WCID 17 STEINER RANCH (DA) $ 1,493,355,612 0.5200 $ 7,765,449.18 0.3173% $ 42,442.31 $ 10,610.58
3D TRAVIS CO MUD NO 7 $ 1,687,265 0.9089 $ 15,335.55 0.0006% $ 83.82 $ 20.96
3F CITY OF CEDAR PARK $ 56,978,444 0.4935 $ 284,933.92 0.0116% $ 1,557.32 $ 389.33
3G TRAVIS CO MUD NO 14 $ 65,976,270 0.9903 $ 653,363.00 0.0267% $ 3,570.98 $ 892.75
32 WELLS BRANCH MUD $ 699,363,201 0.4700 $ 3,287,007.04 0.1343% $ 17,965.24 $ 4,491.31
33 SHADY HOLLOW MUD $ 246,086,445 0.0500 $ 123,043.22 0.0050% $ 672.50 $ 168.13
34 MANOR ISD $ 2,307,288,030 1.5150 $ 48,468,235.31 1.9806% $ 264,904.67 $ 66,226.17
35 WCID NO 19 $ 172,525,885 0.2600 $ 448,567.30 0.0183% $ 2,451.66 $ 612.92
37 WCID NO 20 $ 326,910,102 0.3200 $ 1,046,112.33 0.0427% $ 5,717.56 $ 1,429.39
38 DRIPPING SPRINGS ISD $ 7,715,652 1.6200 $ 152,042.45 0.0062% $ 830.99 $ 207.75
39 TRAVIS CO ESD NO 9 $ 5,165,471,877 0.0858 $ 4,431,974.87 0.1811% $ 24,223.10 $ 6,055.78
4A JOHNSON CITY ISD $ 8,680,023 1.1930 $ 112,291.51 0.0046% $ 613.73 $ 153.43
4D TRAVIS CO MUD NO 8 $ 61,005,748 0.7213 $ 440,034.46 0.0180% $ 2,405.02 $ 601.26
4F TRAVIS CO MUD NO 10 $ 100,246,555 0.7470 $ 748,841.77 0.0306% $ 4,092.82 $ 1,023.21
4H WCID 17 FLINTROCK (DA) $ 207,343,574 0.4500 $ 933,046.08 0.0381% $ 5,099.59 $ 1,274.90
40 VILLAGE OF CREEDMOOR $ 35,785,410 0.3109 $ 111,256.84 0.0045% $ 608.08 $ 152.02
41 TRAVIS CO ESD NO 1 $ 2,104,790,472 0.1000 $ 2,104,790.47 0.0860% $ 11,503.80 $ 2,875.95
49 CITY OF LAGO VISTA $ 634,986,240 0.6300 $ 4,000,413.31 0.1635% $ 21,864.39 $ 5,466.10
5A ROUND ROCK ISD $ 4,862,043,458 1.3350 $ 68,977,936.87 2.8187% $ 377,001.09 $ 94,250.27
5D TRAVIS CO MUD NO 9 $ 3,500,989 0.8756 $ 30,654.66 0.0013% $ 167.54 $ 41.89
5E SENNA HILLS MUD $ 202,670,316 0.5326 $ 1,079,422.10 0.0441% $ 5,899.62 $ 1,474.91
5F CITY OF ELGIN $ 35,387,430 0.7539 $ 266,785.83 0.0109% $ 1,458.13 $ 364.53
5G VILLAGE OF VOLENTE $ 150,752,413 0.1286 $ 193,867.60 0.0079% $ 1,059.59 $ 264.90
5H VILLAGE OF WEBBERVILLE $ 15,610,373 0.3025 $ 47,221.38 0.0019% $ 258.09 $ 64.52
50 CITY OF JONESTOWN $ 382,024,749 0.5600 $ 2,139,338.59 0.0874% $ 11,692.62 $ 2,923.16
51 TRAVIS CO ESD NO 11 $ 712,817,614 0.0997 $ 710,679.16 0.0290% $ 3,884.24 $ 971.06
52 TRAVIS CO ESD NO 6 $ 8,723,951,706 0.1000 $ 8,723,951.71 0.3565% $ 47,681.03 $ 11,920.26
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Entity ID Jurisdiction
2011 Taxable (Cert 10/3/11)
2011 Tax Rate
Total Levy - 2011
Percent Liability
2013 Estimated Liability Quarterly Payment
55 VILLAGE OF BRIARCLIFF $ 189,972,549 0.1175 $ 223,217.75 0.0091% $ 1,220.00 $ 305.00
56 TRAVIS CO ESD NO 5 $ 858,078,756 0.1000 $ 858,078.76 0.0351% $ 4,689.86 $ 1,172.47
57 TRAVIS CO ESD NO 4 $ 1,425,894,110 0.1000 $ 1,425,894.11 0.0583% $ 7,793.27 $ 1,948.32
58 TRAVIS CO ESD NO 10 $ 1,284,798,305 0.1000 $ 1,284,798.31 0.0525% $ 7,022.11 $ 1,755.53
59 RIVER PLACE MUD $ 442,379,715 0.3350 $ 1,481,972.05 0.0606% $ 8,099.76 $ 2,024.94
6E WEST TRAVIS CO MUD NO 3 $ 175,266,025 0.2720 $ 476,723.59 0.0195% $ 2,605.55 $ 651.39
6F CITY OF LEANDER $ 188,682,549 0.6704 $ 1,382,719.50 0.0565% $ 7,557.30 $ 1,889.33
6G TRAVIS CO MUD NO 15 $ 172,729,963 0.3325 $ 574,327.13 0.0235% $ 3,139.00 $ 784.75
6H WEST TRAVIS CO MUD NO 6 $ 201,643,313 0.4500 $ 907,394.91 0.0371% $ 4,959.40 $ 1,239.85
6J WEST TRAVIS CO MUD NO 8 $ 93,623,739 0.8894 $ 832,689.53 0.0340% $ 4,551.09 $ 1,137.77
6I CITY OF MUSTANG RIDGE $ 51,540,077 0.3578 $ 184,410.40 0.0075% $ 1,007.90 $ 251.98
68 AUSTIN COMM COLL DIST $ 86,72,531,489 0.0948 $ 82,355,159.85 3.3653% $ 450,114.73 $ 112,528.68
69 LEANDER ISD $ 5,248,085,380 1.4998 $ 83,775,667.42 3.4234% $ 457,878.55 $ 114,469.64
7A MOORES CROSSING MUD $ 74,757,009 0.9100 $ 680,288.78 0.0278% $ 3,718.14 $ 929.54
7D WEST TRAVIS CO MUD NO 5 $ 187,389,075 0.2800 $ 524,689.41 0.0214% $ 2,867.71 $ 716.93
7E VILLAGE OF THE HILLS $ 331,575,967 0.0298 $ 98,809.64 0.0040% $ 540.05 $ 135.01
7F VILLAGE OF POINT VENTURE $ 172,178,478 0.0900 $ 154,960.63 0.0063% $ 846.94 $ 211.74
7G WILBARGER CRK MUD NO 1 $ 12,900,418 0.9500 $ 122,553.97 0.0050% $ 669.82 $ 167.46
7H WILBARGER CRK MUD NO 2 $ 3,589,986 0.9500 $ 34,104.87 0.0014% $ 186.40 $ 46.60
70 TRAVIS CO MUD NO 2 $ 112,312,211 0.9700 $ 1,089,428.45 0.0445% $ 5,954.31 $ 1,488.58
71 TRAVIS CO ESD NO 14 $ 1,004,564,738 0.1000 $ 1,004,564.74 0.0411% $ 5,490.48 $ 1,372.62
72 TRAVIS CO ESD NO 12 $ 991,971,296 0.1000 $ 991,971.30 0.0405% $ 5,421.65 $ 1,355.41
77 TRAVIS CO ESD NO 8 $ ,458,153,678 0.1000 $ 1,458,153.68 0.0596% $ 7,969.58 $ 1,992.40
78 NW TR CO RD DIST 3 GLDN TRI $ 393,848,073 0.1550 $ 610,464.51 0.0249% $ 3,336.51 $ 834.13
8C TRAVIS CO MUD NO 3 $ 484,389,850 0.4800 $ 2,325,071.28 0.0950% $ 12,707.75 $ 3,176.94
8E RNCH @ CYPRSS CRK MUD 1 $ 67,391,072 0.7065 $ 476,117.92 0.0195% $ 2,602.24 $ 650.56
8G WMSN-TR CO WCID NO 1D $ 254,382,261 0.4210 $ 1,070,949.32 0.0438% $ 5,853.31 $ 1,463.33
8H BELLA VISTA MUD $ 100,104,358 0.5042 $ 504,726.17 0.0206% $ 2,758.60 $ 689.65
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Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11)
2011 Tax Rate
Total Levy - 2011
Percent Liability
2013 Estimated Liability Quarterly Payment
8I WMSN-TR CO WCID NO 1F $ 50,658,644 0.9000 $ 455,927.80 0.0186% $ 2,491.89 $ 622.97
8J WMSN-TR CO WCID NO 1G $ 237,033,480 0.5565 $ 1,319,091.32 0.0539% $ 7,209.54 $ 1,802.39
83 CITY OF BEE CAVE $ 825,055,633 0.0200 $ 165,011.13 0.0067% $ 901.87 $ 225.47
84 NORTHTOWN MUD $ 423,263,811 0.7500 $ 3,174,478.58 0.1297% $ 17,350.21 $ 4,337.55
9B TRAVIS CO ESD NO 2 $ 5,908,378,160 0.1000 $ 5,908,378.16 0.2414% $ 32,292.43 $ 8,073.11
9C TRAVIS CO MUD NO 4 $ 52,813,202 0.7296 $ 385,325.12 0.0157% $ 2,106.01 $ 526.50
9D LAKESIDE WCID NO 1 $ 105,570,166 0.9000 $ 950,131.49 0.0388% $ 5,192.97 $ 1,298.24
9G LAKESIDE WCID NO 2A $ 181,848 0.9700 $ 1,763.93 0.0001% $ 9.64 $ 2.41
9H LAKESIDE WCID NO 2B $ 67,394,051 0.9700 $ 653,722.29 0.0267% $ 3,572.94 $ 893.24
9I LAKESIDE WCID NO 2C $ 59,748,828 0.9700 $ 579,563.63 0.0237% $ 3,167.62 $ 791.91
9J LAKESIDE WCID NO 2D $ 52,067,051 0.9700 $ 505,050.39 0.0206% $ 2,760.37 $ 690.09
4J TRAVIS CO MUD NO 11 $ 122,689,634 0.7725 $ 947,777.42 0.0387% $ 5,180.11 $ 1,295.03
4K TRAVIS CO MUD NO 12 $ 6,813,122 1.0000 $ 68,131.22 0.0028% $ 372.37 $ 93.09
4L TRAVIS CO MUD NO 13 $ 6,824,124 1.0000 $ 68,241.24 0.0028% $ 372.97 $ 93.24
5J KELLY LANE WCID NO 1 $ 50,194,353 0.9500 $ 476,846.35 0.0195% $ 2,606.22 $ 651.56
5K KELLY LANE WCID NO 2 $ 2,993,862 0.9500 $ 28,441.69 0.0012% $ 155.45 $ 38.86
1K BELVEDERE MUD $ 56,988,688 0.4500 $ 256,449.10 0.0105% $ 1,401.63 $ 350.41
2K PRESIDENTIAL GLEN MUD $ 6,404,240 0.5019 $ 32,142.88 0.0013% $ 175.68 $ 43.92
7J LAKESIDE MUD NO 3 $ 37,814,658 0.9000 $ 340,331.92 0.0139% $ 1,860.09 $ 465.02
8K TRAVIS CO ESD NO 13 $ 47,644,304 0.1000 $ 47,644.30 0.0019% $ 260.40 $ 65.10
1L BASTROP-TRAVIS COUNTIES ESD NO 1 $ 97,623,587 0.0952 $ 92,937.65 0.0038% $ 507.95 $ 126.99
7K SUNFIELD MUD NO 1 $ 5,938 0.9000 $ 53.44 0.0000% $ 0.29 $ 0.07
8L TRAVIS CO BEE CAVE ROAD DIST NO 1 $ 122,124,986 0.9600 $ 1,172,399.87 0.0479% $ 6,407.79 $ 1,601.95
32
Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11)
2011 Tax Rate
Total Levy - 2011
Percent Liability
2013 Estimated Liability Quarterly Payment
2N NORTH AUSTIN MUD NO 1 $ 74,471,018 0.3819 $ 284,404.82 0.0116% $ 1,554.42 $ 388.61
2L TRAVIS CO MUD NO 16 $ 13,950,539 0.9500 $ 132,530.12 0.0054% $ 724.35 $ 181.09
3M WILLIAMSON/TRAVIS MUD NO 1 $ 89,815,555 0.6620 $ 594,578.97 0.0243% $ 3,249.69 $ 812.42
8N ANDERSON MILL LIMITED DISTRICT $ 7,172,323 0.1300 $ 9,324.02 0.0004% $ 50.96 $ 12.74
9L WCID 17 SERENE HILLS (DA) $ 770,709 0.6500 $ 5,009.61 0.0002% $ 27.38 $ 6.85
TOTALS $ 2,447,158,676.58 100.0000% $13,375,023.02 $ 3,343,755.76
Amount due from Jurisdictions $13,375,023
Refund 2011 Surplus Funds $ -
Total Revenue to TCAD $13,375,023
Cost of Service to Jurisdictions 0.5466%
* Note: The liabilities shown above have been calculated based on the 2011 tax rate and the 2011 levy. When the 2012 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 2012.
33
Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget
# Personnel 9 6 13 13 13 7 8 17 42 128
Salaries 629,627 476,871 749,815 483,281 568,136 430,808 392,627 788,049 1,898,301 6,417,516
Overtime 4,000 2,000 2,500 15,000 1,200 2,500 25,000 52,200 Temporary/Contract/Part Time 5,000 7,000 5,000 32,000
Auto Allowance 8,250 13,200 64,200 37,800 57,600 184,800 365,850
Medicare Tax 9,307 7,135 11,803 7,008 8,238 6,247 6,241 12,262 30,205 98,446
Retirement Contribution 109,119 83,652 138,383 82,158 96,583 73,237 73,173 143,760 354,127 1,154,192
Health Insurance 190,241 67,368 145,965 145,965 145,965 78,596 89,824 190,877 471,578 1,511,378
Dental Insurance 3,240 2,160 4,680 4,680 4,680 2,520 2,880 6,120 15,120 46,080
Life Insurance 1,645 1,097 2,376 2,262 2,262 1,279 1,392 2,958 7,676 22,947
Disability Insurance 3,235 2,480 4,103 2,416 2,863 2,171 2,169 4,262 10,499 34,199 Employee Assistance Program 3,390 3,390
Workers Compensation 48,980 48,980 Unemployment Insurance 1,731 1,154 2,500 2,500 2,500 1,346 1,538 3,269 8,077 24,616 Payroll Allocation to ARB (7,500) (56,276) (63,776)
Total Payroll Costs 1,017,766 657,117 1,123,824 732,770 846,227 589,906 607,645 1,218,657 2,954,106 9,748,017
Printing 2,204 259 550 211 2,500 98,550 211 643 1,418 106,546
Paper 16,800 7,500 24,300 Postage & Freight- In House 1,350 181,000 182,350 Postage & Freight- Special Services 143,000 143,000
Operating Supplies 9,380 720 780 1,170 2,592 46,500 960 1,428 7,560 71,090 Operating Supplies- Equipment 73,090 3,000 76,090 Operating Supplies- Software 15,000 15,000 Furniture & Equipment under $1000 10,000 10,000
Information Services 3,500 549 300 480 4,829
34
Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total
Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Books, Publications, Subscriptions & Databases 1,850 6,520 11,930 12,600 500 2,887 250 10,431 1,100 48,068
Appraisal Guides 300 24,885 250 100 1,160 6,540 33,235
Microfilm 1,000 1,000
Records Management 2,940 2,940
Total Supplies 49,324 7,499 38,695 14,531 5,592 567,627 2,581 19,522 13,078 718,448
Dues & Memberships 9,970 1,640 755 55 110 540 605 1,825 15,500 Travel, Meals & Lodging 11,440 3,500 1,000 1,000 1,000 4,230 1,000 450 3,000 26,620
Training & Education 30,340 6,250 4,005 3,900 2,075 14,250 3,565 7,195 12,220 83,800 Advertising & Legal Notices 31,000 31,000
Employee Recognition 10,000 10,000
Board of Directors 25,000 25,000
Utilities 104,040 104,040
Telephone 25,800 25,800
Wireless Internet 5,400 5,400
Internet Services 24,860 24,860
Legal & Attorney 535,000 535,000 Legal & Attorney- Personnel 40,000 40,000
SOAH 2,100 2,100
Arbitration Refunds 28,125 28,125 Legal Fees- Expert Witness 75,000 75,000
Accounting & Audit 15,500 15,500
Appraisal Services 56,700 56,700 Appraisal Services- Special -
Professional Services 17,800 78,800 96,600 Professional Services- TA 10,000 10,000
35
Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total
Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Professional Services- Payroll 23,000 23,000 Rental- Office Machines 15,200 15,200 Rental- Storage Space 18,200 9,600 27,800 Hardware/Equipment Maintenance 13,310 4,500 71,500 89,310 Building Maintenance 81,400 81,400 Building Cleaning Service 39,200 39,200 Software Maintenance 6,000 446,544 452,544 Property Insurance 5,250 5,250 Liability Insurance 22,700 22,700 Security Services 26,900 26,900 Aerial Photography 90,000 90,000 Deed Copies 4,000 4,000 Vehicle Fuel 2,400 2,400 Vehicle Maintenance 600 600 Bank Fees 5,400 5,400 Credit Card Fees - Appraisal Review Board 629,646 Total Services 642,550 651,615 5,760 4,955 11,575 749,894 5,105 8,250 17,045 2,726,395
Capital Equipment 10,000 3,500 25,000 131,663 12,000 182,163 Debt Service-Principal - Debt Service-Interest - Total Capital & Debt 10,000 3,500 -
- 25,000 131,663
-
- 12,000 182,163
Total Expenditure 1,704,640 1,319,731 1,168,279 752,256 888,394 2,039,090 615,331 1,246,429 3,011,229 13,375,023
Total 2013 Budget $13,375,023
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37
Departmental Budget Recap
Department Number of 2012 % of TCAD
Employees Budget Budget
Administration 9 $1,719,640 12.86%
Appeals 6 $1,319,731 9.87%
Commercial Appraisal 13 $1,168,279 8.73%
Customer Service 13 $752,256 5.62%
Geographic Information Systems 13 $888,394 6.64%
Information Technology 7 $2,039,090 15.25%
Land Appraisal 8 $615,331 4.60%
Personal Property Appraisal 17 $1,246,429 9.32%
Residential Appraisal 42 $2,996,229 22.40%
Appraisal Review Board * $629,646 4.71%
Total Appraisal District 128 $13,375,023 100.00%
* The ARB, while included in the district budget, is managed separately from the appraisal district.
% of Total Budget
Administration12.86%
Appeals9.87%
Commercial Appraisal8.73%
Customer Service 5.62%
Geographic Information Systems6.64%
Information Technology15.25%
Land Appraisal 4.60%
Personal Property Appraisal
9.32%
Residential Appraisal22.40%
ARB4.71%
Payroll Cost by Division
Admin
Appeals
CommercialAppraisal
CustomerService
Geo Info Systems
IT
Land/Ag Appraisal
PersonalProperty
Appraisal
ResidentialAppraisal
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Total Expenditures by Division
Admin Appeals Commercial
AppraisalCustomerService
Geo InfoSystems
Information Technology
Land/AgAppraisal
PersonalPropertyAppraisal
ResidentialAppraisal
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
38
Total Budget Comparisons
201313.37
201212.915
201112.690
201012.596
200911.857 2008
10.775
0
2
4
6
8
10
12
14
16
Mil
lio
ns
Budgeted Payroll Cost
20139.748
20129.478
20119.231
20108.972
20098.490 2008
7.546
0
2
4
6
8
10
12
Mill
ion
s
ARB Budget
20136.296
20127.288 2011
6.271
20106.993
20095.236 2008
4.720
0
2
4
6
8
$1
00
,00
0
39
Budgeted Full-Time Employees by Function
Budgeted FTE by Function
0102030405060708090
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Budgeted AppraisalStaff
Budgeted InformationSystems Staff
BudgetedAdmin/General Staff
Function/Program 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Appraisal 65 65 65 63 61 64 65 69 78 78 79 Information Systems 37 37 36 36 36 37 37 38 37 36 35 Administration/General Operations 8 8 9 9 10 11 11 12 13 15 16 Total 110 110 110 108 107 112 113 119 128 129 130
40
Budgeted Full-time Employees vs. Actual Full-time Employees
Personnel Comparison
0
20
40
6080
100
120
140
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Budgeted Personnel
Actual Personnel
Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
# of Budgeted Personnel 110 108 107 112 113 119 128 129 130 128
Actual Personnel 93 102 110 103 111 119 120 123 NA NA
41
TRAVIS CENTRAL APPRAISAL DISTRICT DEPARTMENT BUDGETS
Employee Position Number
Positions Position Grade Hourly Range
Auto Allowance
Employee
Insurance*
Chief Appraiser 1 Exempt 62.02 8,250.00 980.90
Deputy Chief of Appraisal 1 Exempt 55.29 980.90
Human Resource Director 1 11 30.00 – 42.00 980.90
Finance and Facility Officer 1 10 28.33 – 39.67 980.90
Records Management Officer 1 8 25.00 – 35.00 980.90
Administration Coordinator 1 4 17.50 – 24.50 980.90
Administrative Assistant 1 4 17.50 – 24.50 980.90
Maintenance Technician 1 2 12.50 –17.50 980.90
Mail Clerk/Messenger 1 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Administration
Administration Coord.(1)
Records Mgmt. Officer(1)
Chief Appraiser(1)
Human Resource Director(1)
Finance & FacilitiesOfficer (1)
Mail Clerk Messenger(1)
Maintenance/Janitor(1)
Deputy Chief of Appraisal(1)
Administrative Asst.(1)
42
43
Function & Strategic Goals Administration
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, exemptions, records management and mail service. The administration department is comprised of the Chief Appraiser and her executive assistant, the Deputy Chief of Appraisal, the Human Resources department, the Finance Department, the Records Management Officer, and the maintenance and mail staff for the District.
Administration Department Strategic Goals
Goal 1 Director Input on Budget Goal 2 Timekeeping Goal 3 Management Training
Administration Number of Personnel 9
2013 Budget Detail Description
Salaries $629,627 See detailed personnel listing
Overtime $4,000 Overtime
Seasonal & Temporary $5,000 Temporary accounting/HR assistant during busy season
Auto Allowance $8,250 See detailed personnel listing
Medicare Tax $9,307
District pays a matching 1.45% contribution of gross wages
Retirement $109,119
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $190,241 101,052
District pays an average contribution of $935.67 per employee per month
89,189
Direct Pay Funding- Average payout of funding for employees. Each employee is eligible for $2,500 in direct pay funding.
Dental Insurance $3,240
District pays an average contribution of $30.00 per employee per month
Life Insurance $1,645
District pays an average contribution of $15.23 per employee per month
Disability Insurance $3,235
District pays a participation of .504% of base salary per employee per month
Employee Assistance Program $3,390
District pays $282.50 per month to participate in the Interface EAP program.
Workers Compensation $48,980
This amount was calculated on a per employee basis. The cost per employee is $376.77. All employees of the District are budgeted under Admin for worker's compensation.
Unemployment Insurance $1,731
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $1,017,766
44
45
Administration Number of Personnel 9
2013 Budget Detail Description
Printing $2,204 500 Accounts Payable Checks
250 ARB Payroll Checks
250 Check Request Forms
250 Leave Request Forms
700 Printing of Chief Appraiser's Performance Review
163 Business Cards (Avg. of 5 sets per year at $32.50
each)
12 ID Badges (Avg. of 4 per year at $3 each)
79 Name Plates (Avg. of 4 per year at $19.80 each)
Paper $16,800 16,800 Copy Paper- 12 orders of 45 cartons at $1,400
each
Postage & Freight- In House $1,350 300 Federal Express Charges
1,050 PO Box Rental
Operating Supplies $9,380 6,480 Office Supplies- $60 per employee per month
1,500 Records Management Storage Boxes
1,300 First Aid Supplies
100 Postage Meter Supplies
Furniture and Equipment under $1,000 $10,000 Non-capitalizable Furniture and Equipment
Information Services $3,500 3,000 Metro Study
500 RealtyTrac
$1,850 300 Austin American Statesman Books/Publications/Subscriptions/Data Bases 100 Austin Business Journal
500 GASB Pronouncements
200 Survey Monkey
750 Miscellaneous publications
Appraisal Guides $300 300 Texas Property Tax Code
Microfilm $1,000 500 Microfilming - Certified Appraisal Roll
500 Microfilming - Permanent Records ($300 X 3 Times)
Records Management $2,940 1,440 Shredding - $120/Month
1,500 CT Shredding - Warehouse Records Destruction
Total Supplies $49,324
46
Administration Number of Personnel 9 2013 Budget Detail Description
Dues & Memberships $9,970 2,500 Walnut Creek Improvement Association
100 Metro CAD
500 TASB Risk Management Fund
480 ARMA Dues
110 Texas Department of Licensing & Regulation
35 Texas Social Security Program - ERS
360 Government Finance Officers Association
75
Government Treasurers' Organization of Texas
1,800 TAAD Annual Membership
100 Comptroller's Coop Membership
400 IAAO Memberships
3,000 Other
100 TAAO Membership
410 IREM Membership
Travel/Meals/Lodging $11,440 8,400
TAAD Conference - 12 Hotel Rooms @ $700/Room
540 TAAD Conference - Meals
500 Records Manager
1,000 IAAO Conference- Hotel Rooms & Meals
1,000
GIS/CAMA Conference- Hotel Rooms & Meals
Training & Education $30,340 2,100 Chief Appraiser
1,500 Human Resources Director
1,500 Finance & Facilities Officer
1,050 Records Management
1,500 Other Administrative Staff
400 IAAO Conference
500 GIS/CAMA Conference
2,100 TAAD Conference
10,000 IAAO In-house Training Classes
3,000 Management Training
350 Property Tax Institute
750 Legislative Update
300
Certified Public Finance Officer- Certification Materials
500 Certified Public Finance Officer- 2 of 5 Exams
1,500 Tuition Reimbursement for TCAD Employees
1,500 Angelou Economic Forecast Forum
1,000 IREM Economic Forecast Forum
500 Social Security Presentation
290 USPAP Refresher
Services- Subtotal $51,750
47
Administration 2013
Services- Continued Budget Detail Description
Advertising/Legal Notices $31,000 7,000 Property Tax Benefits
7,000 Property Tax Protest Procedures
7,000 ARB Notice Accepting Application
4,000 Notice of Budget
3,000 Other Notices
3,000 Employment Ads $250/month
Utilities $104,040 96,000 Electricity & Water - $8,000/Month
4,200 Trash Pickup - $350/Month
1,440 Recycling - $120/Month
2,400 Cable- $200 per month
Telephone & Communication $25,800 Local/Long Distance Telephone - $2,150/Month
Wireless Internet $5,400 AT&T Mobility wireless data cards
Employee Recognition $10,000 Employee recognition
Board of Directors $25,000 10,000 Taxpayer Liaison Officer
10,000 General Counsel
5,000 Other costs associated with the BOD
Legal & Attorney- Personnel $40,000 Human resources legal costs
Accounting & Audit $15,500 14,500 Annual Audit Cost
1,000 CAFR & Budget Submission to GFOA
Appraisal Services $56,700 27,300 Industrial, Utility & Mineral Appraisals
29,400 Semiconductor/Manufacturing Appraisals
Professional Services $17,800 7,000 Direct Pay Administrative Fee
3,300 Flex System Administrative Fee
5,000 Public Relations
1,000 Phone System Voice Work
1,000 Software Assistance
500 Interpreter
Professional Services- Payroll $23,000 23,000 Payroll Processing Fees
Rental Office Machines $15,200 800 Postage Security Devise Rental - Annual Charge
14,400 Copier Leases - $1,200/Month
Services- Subtotal $369,440
48
Administration 2013
Services- Continued Budget Detail Description
Rental Storage Space $18,200 15,000 Off-site warehouse & storage - $1,250/Month
3,200 Parking Lot Lease - $800/Month for 4 Months
Repair & Maintenance- Equipment $13,310 5,260 Pitney Bowes Mail Equipment
500 Fire Alarm System
850 Elevator Maintenance
200 Security System
3,000 Other Equipment
3,500 Phone System Maintenance
Building Repair/Maintenance $81,400 11,400 Grounds Maintenance - $950/Month
48,000 Building Maintenance - $5,000/Month
22,000 Replace 4 old A/C units
Building Cleaning Service $39,200 30,000 Janitorial Services - $3,500/Month
2,500 Excess paper products during protest season
3,000 Carpet Cleaning twice a year
1,200 Tile scrubbing once a year
2,500 Special Cleaning
Software Maintenance $6,000 6,000 MIP Accounting Software Annual Maintenance
Property Insurance $5,250 4,500 Real and Personal Property
750 Public Employee Dishonesty
Liability Insurance $22,700 7,500 General Liability
14,000 Errors & Omissions Liability
1,200 Automobile Liability
Security Services $26,900 4,200 Building Patrol - $350/Month
300 Security System Monitoring
400 Fire Alarm Monitoring
22,000 Armed security officer during ARB Hearings
Vehicle Fuel $2,400 Vehicle Fuel - $200/Month
Vehicle Maintenance $600 Vehicle Maintenance - $50/Month
Services- Subtotal $215,960
49
Administration 2013
Services- Continued Budget Detail Description
Bank Fees $5,400 Bank Charges - $450/Month
Capital Expenditures $10,000 Break Room Renovation
Services- Subtotal $15,400
Services-Subtotal from page 39 $51,750 Services-Subtotal from page 40 $369,440 Services-Subtotal from page 41 $215,960 Services-Subtotal from page 42 $15,400
Total Services $652,550
50
Administration 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 9 9 0 0.00%
Salaries 629,627 621,531 8,096 1.30%
Overtime 4,000 2,500 1,500 59.97%
Temporary/Contract/Part Time 5,000 - 5,000 N/A
Auto Allowance 8,250 8,250 - 0.00%
Medicare Tax 9,307 9,168 139 1.52%
Retirement 109,119 98,130 10,989 11.20%
Health Insurance 190,241 85,647 104,594 122.12%
Dental Insurance 3,240 2,700 540 20.00%
Life Insurance 1,645 1,566 79 5.03%
Disability Insurance 3,235 3,035 200 6.59%
Employee Assistance Program 3,390 270 3,120 1155.56%
Workers Compensation 48,980 3,391 45,589 1344.41%
Unemployment Insurance 1,731 3,115 (1,384) -44.44%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 1,017,766 839,304 178,462 21.26%
Printing 2,204
Paper 16,800 3,725 15,279 410.17%
Postage & Freight- In House 1,350
Postage & Freight-Special Services - - 1,350 N/A
Operating Supplies 9,380 7,700 1,680 21.82%
Operating Supplies- Equipment - - - N/A
Operating Supplies- Software - 4,000 (4,000) -100.00%
Furniture and Equipment under $1,000 10,000 10,000 - 0.00%
Information Services 3,500 Books/Publications/Subscriptions/Data Bases 1,850
Appraisal Guides 300 6,500 (850) -13.08%
Microfilm 1,000
Records Management 2,940 4,340 (400) -9.22%
Total Supplies 49,324 36,265 13,059 36.01%
51
Administration 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships 9,970 8,555 1,415 16.54%
Travel/Meals/Lodging 11,440 22,040 (10,600) -48.09%
Training & Education 30,340 7,650 22,690 296.60%
Advertising & Legal Notices 31,000 31,000 - 0.00%
Employee Recognition 10,000
Board of Directors 25,000 5,000 30,000 600.00%
Utilities 104,040 87,360 16,680 19.09%
Telephone 25,800
Wireless Internet 5,400
Internet Services - 27,600 3,600 13.04%
Attorney & Court Costs -
Attorney Costs- Personnel 40,000
SOAH -
Arbitration Refunds - 12,500 27,500 220.00%
Expert Witness Costs - - - N/A
Accounting & Audit 15,500 12,500 3,000 24.00%
Appraisal Services 56,700
Appraisal Services- Special - 27,500 29,200 106.18%
Professional Services 17,800
Professional Services- TA -
Professional Services- Payroll 23,000 34,500 6,300 18.26%
Rental Equipment 15,200 15,200 - 0.00%
Rent Expense 18,200 18,200 - 0.00%
Repair & Maintenance- Equipment 13,310 11,300 2,010 17.79%
Building Repair/Maintenance 81,400
Building Cleaning Services 39,200 78,800 41,800 53.05%
Software Maintenance 6,000 - 6,000 N/A
Property Insurance 5,250 7,000 (1,750) -25.00%
Liability Insurance 22,700 23,800 (1,100) -4.62%
Security Services 26,900 24,750 2,150 8.69%
Aerial Photography -
Deed Copies - - - N/A
Vehicle Fuel 2,400
Vehicle Maintenance 600 3,000 0 0.00%
Bank Fees 5,400
Credit Card Fees - 3,000 2,400 80.00%
Appraisal Review Board - - - N/A
Total Services 642,550 461,255 181,295 39.30%
Administration 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment 10,000 - 10,000 N/A
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt 10,000 - 10,000 N/A
Total Expenditures 1,719,640 1,336,824 382,816 28.64%
Administration Total Expenditures Comparison
$1,719,640
$1,336,824
-
400,000
800,000
1,200,000
1,600,000
2,000,000
2013 2012
52
53
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54
Employee Position Number
Positions Position Grade
Hourly Range
Auto Allowance
Employee
Insurance*
Sr. Litigation Attorney 1 14 35.00 – 49.00 2,400.00 980.90
Sr. Litigation Appraiser 1 14 35.00 – 49.00 4,800.00 980.90
Litigation Attorney 1 11 30.00 – 42.00 2,400.00 980.90 Arbitration Appraiser 1 9 26.67 – 37.33 3,600.00 980.90 Paralegals 2 5 19.17 – 26.83 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Appeals
55
Function & Strategic Goals The Appeals Department is responsible for representing the District in litigation matters including resolving District Court and State Office of Administrative Hearings lawsuits and arbitrations. The appeals department has other functions such as preparing and answering discovery, preparing pleadings and motions; attending depositions, formal hearings, mediations, and settlement conferences; pretrial preparation and trial attendance. The appeals department, specifically the Senior Litigation Attorney, provides the TCAD staff with legal advice on day-to-day issues that arise, including, but not limited to, exemption issues, tax code interpretation, contract review, open meetings issues, public information requests and personnel issues.
Appeals Department Strategic Goals
Goal 1 Managing lawsuits Goal 2 Communication Goal 3 Time management
Appeals
56
Appeals Number of Personnel 6 2013 Detail Description Budget Salaries $476,871 See detailed personnel listing Overtime $2,000 Overtime Auto Allowances $13,200 See detailed personnel listing Medicare Tax $7,135
District pays a matching 1.45% contribution of gross wages
Retirement $83,652
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $67,368
District pays an average contribution of $935.67 per employee per month
Dental Insurance $2,160
District pays an average contribution of $30.00 per employee per month
Life Insurance $1,097
District pays an average contribution of $15.23 per employee per month
Disability Insurance $2,480
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $1,154
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $657,117
57
Appeals Number of Personnel 6
2013 Detail Description
Budget
Printing $259 195 Business Cards- $32.50 per employee
24 Employee ID Badges- $4 per employee
40 Name Plates- Avg. of 2 per year at $19.80 ea.
Operating Supplies $720 $10 per employee per month - office supplies
$6,520 3,600 West Payment Center Information Charges Books/Publications/Subscriptions/Data Bases 400 Texas Cause of Action 2013
200 Texas Rules of Civil Trials
100 Texas Pretrial Deadline Calculator
300 Texas Civil Forms
200 Texas Rules of Evidence Handbook
400 Texas Practice Handbook on Discovery
500 Other Miscellaneous Publications
220 Wallstreet Journal
600 Marshall & Swift Valuation Service
Total Supplies $7,499
58
Appeals Number of Personnel 6
2013
Budget Detail Description
Dues & Memberships $1,640 1,210 Appraisal Institute
110 TDLR License Renewal
320 Paralegal Division Annual Membership
Travel/Meals/Lodging $3,500 For use in conjunction with appraisal courses & meetings
Training & Education $6,250 1,000 Sr. Litigation Attorney
1,000 Litigation Attorney
1,000 Sr. Litigation Appraiser
500 Arbitration Appraiser
750 Paralegal (2)
2,000 Legal Seminar - 7 Hotel Rooms
Attorney & Court Costs $535,000 Outside attorneys' fees, court costs & arbitration fees; legal settlements
SOAH $2,100 Estimated 7 per year at $300 each
Arbitration Refunds $28,125 Estimated 125 per year at $225 each
Expert Witness Costs $75,000 Expert Witness Costs
Capital Equipment $3,500 To implement Amicus software
Total Services $655,115
59
Appeals Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
# Personnel 6 7 (1) -14.29%
Salaries 476,871 528,175 (51,304) -9.71%
Overtime 2,000 - 2,000 N/A
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance 13,200 13,200 - 0.00%
Medicare Tax 7,135 7,850 (715) -9.11%
Retirement 83,652 84,021 (369) -0.44%
Health Insurance 67,368 66,615 753 1.13%
Dental Insurance 2,160 2,100 60 2.86%
Life Insurance 1,097 1,218 (121) -9.97%
Disability Insurance 2,480 2,599 (119) -4.58%
Employee Assistance Program - 210 (210) -100.00%
Workers Compensation - 2,637 (2,637) -100.00%
Unemployment Insurance 1,154 2,423 (1,269) -52.38%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 657,117 711,048 (53,931) -7.58%
Printing 259
Paper - - 259 N/A
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 720 1,260 (540) -42.86%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases 6,520
Appraisal Guides -
6,800 (280) -4.12%
Microfilm -
Records Management - - - 0.00%
Total Supplies 7,499 8,060 (561) -6.96%
60
Appeals Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Dues & Memberships 1,640 3,750 (2,110) -56.27%
Travel/Meals/Lodging 3,500 3,250 250 7.69%
Training & Education 6,250 5,500 750 13.64%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs 535,000
Attorney Costs- Personnel -
SOAH 2,100
Arbitration Refunds 28,125
487,500 77,725 15.94%
Expert Witness Costs 75,000 60,000 15,000 25.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 651,615 560,000 91,615 16.36%
61
Appeals Total Expenditure Comparison
$1,319,731
$1,279,108
1,250,000
1,260,000
1,270,000
1,280,000
1,290,000
1,300,000
1,310,000
1,320,000
1,330,000
2013 2012
Appeals Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Capital Equipment 3,500 - 3,500 N/A
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt 3,500 - 3,500 N/A
Total Expenditures 1,319,731 1,279,108 40,623 3.18%
62
Employee Position Number
Positions Position Grade
Hourly Range
Auto Allowance
Employee
Insurance*
Director Commercial Appraisal 1 11 30.00 – 42.00 4,800.00 980.90
Commercial Appraisal Managers 2 8 25.00 – 35.00 13,200.00 980.90
Special Projects Appraiser 1 7 23.33 – 32.67 6,600.00 980.90
Commercial Appraisers 6 6 21.67 – 30.33 39,600.00 980.90
Commercial Support Manager 1 6 21.67 – 30.33 980.90
Support Specialist III 1 3 15.00 – 21.00 980.90
Support Specialist I 1 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Commercial Appraisal
63
Function and Strategic Goals The Commercial Appraisal department is responsible for appraising all commercial properties within Travis County, including all multifamily properties of five units and larger, retail, office, industrial and lodging properties. This department must gather the 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 commercially properties.
Commercial Department Strategic Goals
Goal 1 Complete fieldwork and valuation for first run
Goal 2 Accuracy (under 5% change during protest)
Goal 3 Data collection (sales) and evidence preparation
Commercial Appraisal
64
Commercial Appraisal Number of Personnel 13
2013
Budget Detail Description
Salaries $749,815 See detailed personnel listing
Overtime $0 Overtime
Auto Allowances $64,200 See detailed personnel listing
Medicare Tax $11,803
District pays a matching 1.45% contribution of gross wages
Retirement $138,383
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $145,965
District pays an average contribution of $935.67 per employee per month
Dental Insurance $4,680
District pays an average contribution of $30.00 per employee per month
Life Insurance $2,376
District pays an average contribution of $15.23 per employee per month
Disability Insurance $4,103
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $2,500
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $1,123,824
65
Commercial Appraisal Number of Personnel 13
2013 Budget Detail Description
Printing $550 422 Business Cards- $32.50 per employee
9 Employee ID Badges- Avg. of 3 per year at $3 each
119 Name Plates- Avg. of 6 per year at $19.80 each
Operating Supplies $780 $5 per employee per month
Information Services $549 359 Loopnet.com- Commercial Sales Info
190 Realtyrates.com Books/Publications/ Subscriptions/Data Bases $11,930 3,500 Austin Investors Interest 80 Austin Business Journal 2,000 Other miscellaneous subscriptions 350 Annual Trends PKF Consulting 6,000 Reis Services Subscription
Appraisal Guides $24,885 125 Austin Area Apartment Survey 250 Austin Office Market Survey 250 Austin Area Multi-tenant Retail Survey 260 Texas Property Tax Codes 2013
24,000
CoStar annual subscriptions & other publications for aiding in appraising commercial properties
Total Supplies $38,695
Dues & Memberships 755 550 TDLR Registration Appraisal Licenses @
$55 each
205 IREM Membership for C. Brown Training & Education 4,005 250 TAAD Course #4 200 TAAD Course #32 375 TAAD Level III Review & Test 500 TAAD Course #5 750 TAAD Course #7 580 TAAD Course #31 1,350 Legal Seminar Travel/Meals/Lodging 1,000 To use in conjunction with conferences & seminars Total Services $5,760
66
Commercial Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
# Personnel 13 13 0 0.00%
Salaries 749,815 803,602 (53,787) -6.69%
Overtime - - - 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance 64,200 64,200 - 0.00%
Medicare Tax 11,803 11,652 151 1.30%
Retirement 138,383 124,719 13,664 10.96%
Health Insurance 145,965 123,713 22,252 17.99%
Dental Insurance 4,680 3,900 780 20.00%
Life Insurance 2,376 2,262 114 5.03%
Disability Insurance 4,103 3,857 246 6.37%
Employee Assistance Program - 390 (390) -100.00%
Workers Compensation - 4,898 (4,898) -100.00%
Unemployment Insurance 2,500 4,500 (2,000) -44.44%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 1,123,824 1,147,693 (23,869) -2.08%
Printing 550
Paper - 400 150 N/A
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 780 2,340 (1,560) -66.67%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services 549 Books/Publications/Subscriptions/Data Bases 11,930
Appraisal Guides 24,885
29,300 8,064 27.52%
Microfilm -
Records Management - - - 0.00%
Total Supplies 38,695 32,040 6,655 20.77%
67
Commercial Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Dues & Memberships 755 1,000 (245) -24.50%
Travel/Meals/Lodging 1,000 1,000 - 0.00%
Training & Education 4,005 5,000 (995) -19.90%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 5,760 7,000 (1,240) -17.71%
68
Commercial Appraisal Total Expenditures Comparison
$1,168,279
$1,186,733
1,100,000
1,120,000
1,140,000
1,160,000
1,180,000
1,200,000
2013 2012
Commercial Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Capital Equipment - - - 0.00%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt - - - 0.00%
Total Expenditure 1,168,279 1,186,733 (18,454) -1.56%
69
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Employee Position Number
Positions Position Grade Hourly Range Allowances
Employee
Insurance*
Customer Service Director 1 11 30.00 – 42.00 980.90
Asst. Director Customer Service 1 6 21.67 – 30.33 980.90
Exemptions Administrator 1 5 19.17 – 26.83 980.90
Customer Service Representatives 9 2 12.50 –17.50 980.90
Receptionist 1 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Customer Service
70
71
Function and Strategic Goals 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, veterans, disability 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.
Customer Service Department Strategic Goals
Goal 1 Efficiency in processing exemptions Goal 2 Improving customer service Goal 3 Cross training on other department functions
Customer Service
72
Customer Service Number of Personnel 13
2013
Budget Detail Description
Salaries $483,281 See detailed personnel listing
Overtime $2,500 Overtime
Auto Allowances $ 0 See detailed personnel listing
Medicare Tax $7,008
District pays a matching 1.45% contribution of gross wages
Retirement $82,158
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $145,965
District pays an average contribution of $935.67 per employee per month
Dental Insurance $4,680
District pays an average contribution of $30.00 per employee per month
Life Insurance $2,262
District pays an average contribution of $15.23 per employee per month
Disability Insurance $2,416
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $2,500
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $732,770
73
Customer Service Number of Personnel 13
2013 Budget Detail Description
Printing $211 162 Business Cards-Avg. of 5 sets per year at
$32.50 each
9 ID Badges- (Avg. of 3 per year at $3 each)
40 Name Plates- Avg. of 2 per year at $19.80 ea.
Information Service $ 300 Death Data File from TX Dept of State Health Services
Operating Supplies $1,170 Office Supplies- $7.50 per employee per month
$12,600 9,000 Accurint publication Books/Publications/ Subscriptions/Data Bases 3,600 Lexis Nexis
Appraisal Guides $250 2013 Texas Property Tax Codes
Total Supplies $14,531
Dues & Memberships $55 TDLR Registration Appraisal Licenses
Training & Education $3,900 3,000 In House Customer Service Training
275 TAAD Course #2
250 TAAD Course #3
175 Property Tax Institute
200 Legislative Update
Travel/Meals/Lodging $1,000
For use in conjunction with appraisal courses and meetings
Total Services $4,955
74
Customer Service Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
# Personnel 13 14 (1) -7.14%
Salaries 483,281 521,901 (38,619) -7.40%
Overtime 2,500 2,500 - 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance - - - 0.00%
Medicare Tax 7,008 7,568 (560) -7.40%
Retirement 82,158 80,999 1,159 1.43%
Health Insurance 145,965 133,229 12,736 9.56%
Dental Insurance 4,680 4,200 480 11.43%
Life Insurance 2,262 2,436 (174) -7.14%
Disability Insurance 2,416 2,505 (89) -3.54%
Employee Assistance Program - 420 (420) -100.00%
Workers Compensation - 5,275 (5,275) -100.00%
Unemployment Insurance 2,500 4,846 (2,346) -48.41%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 732,770 765,878 (33,108) -4.32%
Printing 211
Paper - 1,000 (789) N/A
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 1,170 6,250 (5,080) -81.28%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services 300 Books/Publications/Subscriptions/Data Bases 12,600
Appraisal Guides 250
9,800 3,350 34.18%
Microfilm -
Records Management - - - 0.00%
Total Supplies 14,531 17,050 (2,519) -14.77%
75
Customer Service Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Dues & Memberships 55 200 (145) -72.50%
Travel/Meals/Lodging 1,000 1,000 - 0.00%
Training & Education 3,900 4,388 (488) -11.12%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 4,955 5,588 (633) -11.33%
Customer Service Budget 2013 2012 Change % Change
Category Budget Budget 12-13 12-13
Capital Equipment - - - 0.00%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt - - - 0.00%
Total Expenditure 752,256 788,516 (36,260) -4.60%
Customer Service Total Expenditures Comparison
$752,256
$788,516
720,000
730,000
740,000
750,000
760,000
770,000
780,000
790,000
800,000
2013 2012
76
77
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Employee Position Number
Positions Position Grade
Hourly Range
Auto Allowance
Employee
Insurance*
Director GIS 1 11 30.00 – 42.00 980.90 GIS/PACS Manager 1 6 21.67 – 30.33 980.90
Sr. GIS/PACS Technicians 2 6 21.67 – 30.33 980.90
GIS/Software Technicians 3 4 17.50 – 24.50 980.90
Records Specialists 6 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Geographic Information Systems
78
Geographic Information Systems
Function & Strategic Goals The Geographic Information Systems (GIS) department is responsible for maintaining an ArcSDE Geodatabase, which includes analyzing, compressing, versioning, creating new feature classes, adding new database fields, updating attribute indexes, adding new attribute indexes, and domains. This department is also responsible for updating the GIS layers in the ArcSDE Geodatabase, file and personal geodatabases, and creating shapefiles for field representatives and external users.
GIS Department Strategic Goals Goal 1 Completing work Goal 2 Training Goal 3 Updating maps
79
80
Geographic Information Systems Number of Personnel 13
2013
Budget Detail Description
Salaries $563,736 See detailed personnel listing
Overtime $15,000 Overtime
Auto Allowances $ - See detailed personnel listing
Medicare Tax $8,174
District pays a matching 1.45% contribution of gross wages
Retirement $95,835
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $145,965
District pays an average contribution of $935.67 per employee per month
Dental Insurance $4,680
District pays an average contribution of $30.00 per employee per month
Life Insurance $2,262
District pays an average contribution of $15.23 per employee per month
Disability Insurance $2,841
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $2,500
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $ 846,227
81
Geographic Information Systems Number of Personnel 13
2013
Budget Detail Description
Printing $91 65 Business Cards- Avg. of 2 per year at
$32.50 each
6 ID Badges- Avg. of 2 per year at $3 each
20 Name plates- Average of 1 per year at $19.80
Paper $2,500 2,500 Plotter Paper
Operating Supplies $2,592 1,092 Office Supplies- $7 per month per employee
1,500 Printing Supplies for field maps
$500
Books/Publications/ Subscriptions/Data Bases
Outside information sources, databases, directories, and other subscription
Total Supplies $5,592
Training & Education $2,075 75 Association of Texas Appraisers
2,000 GIS/CAMA Conference
Travel/Meals/Lodging $1,000
For use in conjunction with appraisal courses and meetings, specifically the TAAD Conference
Repair & Maintenance Equipment $4,500 Xerox 6204 Copier Maintenance
Deed Copies $4,000 Deed copies from the Travis County Clerk
Capital Equipment $25,000 New Xerox Copier
Total Services $ 36,575
82
Geographic Information Systems 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 13 14 (1) -7.14%
Salaries 568,136 605,005 (36,869) -6.09%
Overtime 15,000 25,313 (10,313) 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance - - - 0.00%
Medicare Tax 8,238 8,773 (535) -6.10%
Retirement 96,583 93,897 2,686 2.86%
Health Insurance 145,965 133,229 12,736 9.56%
Dental Insurance 4,680 4,200 480 11.43%
Life Insurance 2,262 2,436 (174) -7.14%
Disability Insurance 2,863 2,904 (41) -1.40%
Employee Assistance Program - 420 (420) -100.00%
Workers Compensation - 5,275 (5,275) -100.00%
Unemployment Insurance 2,500 4,846 (2,346) -48.41%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 846,227 886,298 (40,071) -4.52%
Printing 2,500
Paper - 8,500 (6,000) N/A
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 2,592 5,100 (2,508) -49.18%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases 500
Appraisal Guides -
500 - 0.00%
Microfilm -
Records Management - - - 0.00%
Total Supplies 5,592 14,100 (8,508) -60.34%
83
Geographic Information Systems 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships - - - 0.00%
Travel/Meals/Lodging 1,000 2,000 (1,000) -50.00%
Training & Education 2,075 5,238 (3,163) -60.39%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment 4,500 6,000 (1,500) -25.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies 4,000 4,000 - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 11,575 17,238 (5,663) -32.85%
Geographic Information Systems 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment 25,000 - 25,000 N/A
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt 25,000 - 25,000 N/A
Total Expenditure 888,394 917,636 (29,242) -3.19%
GIS Total Expenditures Comparison
$888,394
$917,636
870,000
880,000
890,000
900,000
910,000
920,000
2013 2012
84
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Information Technology
86
Employee Position Number
Positions Position Grade
Hourly Range
Auto Allowance
Employee
Insurance*Director of Information Technology 1 12 31.67 – 44.33 980.90
Operations Manager 1 10 28.33 – 39.67 980.90
Network Support Manager 1 9 26.67 – 37.33 980.90
Database Analyst 1 9 26.67 – 37.33 980.90
Help Desk Technical Support 1 6 21.67 – 30.33 980.90
Tech. Support Specialist 1 4 17.50 – 24.50 980.90
Help Desk Application Support 1 4 17.50 – 24.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
87
Function and Strategic Goals Information Technology
The Information Technology (IT) department manages 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 and also processes records requests requiring computer generated information.
Information Technology Department Strategic Goals
Goal 1 Website upgrades Goal 2 Phone system upgrades Goal 3 Cross train staff Goal 4 PC upgrades Goal 5 PACS enhancements
88
Information Technology Number of Personnel 7
2013
Budget Detail Description
Salaries $430,808 See detailed personnel listing
Payroll Allocation to ARB $ (7,500) TCAD employee cost allocated to ARB
Auto Allowances $ - See detailed personnel listing
Overtime $1,200 Overtime
Medicare Tax $6,247
District pays a matching 1.45% contribution of gross wages
Retirement $73,237
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $78,596
District pays an average contribution of $935.67 per employee per month
Dental Insurance $2,520
District pays an average contribution of $30.00 per employee per month
Life Insurance $1,279
District pays an average contribution of $15.23 per employee per month
Disability Insurance $2,171
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $1,346
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $589,906
89
Information Technology Number of Personnel 7
2013
Budget Detail Description
Printing $98,550 10,000 Notice of Protest Inserts
3,500 Certified Mailer Inserts
7,500 Taxpayer Evidence
7,750 Renditions
45,000 Notice of Appraised Value Printing
2,500 Board Order Inserts
1,000 SOAH Arbitration Notices
1,300 BPP Return Envelopes
20,000 TCAD Envelopes
Paper $7,500 2,500 IT Paper
5,000 Paper for in-house mailings
Postage & Freight $181,000 13,000 Renditions postage
13,000 Notice of Protest Mailings
5,000 Ag Denial Letters & Correspondence
150,000 General Mail Postage
Postage- Special Services $143,000 130,000 Notice of Appraised Values Postage
13,000 Notice of Protest Mailings
Operating Supplies $46,500 15,000 Printing Supplies
27,000 Office & PC Supplies
4,500 Field Card Printing Supplies
Operating Supplies- Software $15,000 See Operating Supplies-Software Details
Operating Supplies- Equipment $73,090 See Operating Supplies- Equipment Details
$2,887 180 SQL Server Magazine Books/Publications/ Subscription/Data Bases 450 Manuals
375 Lynda Tutorial Subscription
1,882 Various TrainSignal Publications
Appraisal Guides $100 Texas Property Tax Code 2013
Total Supplies $567,627
90
Information Technology Number of Personnel 7 2013 Budget Detail Description
Dues & Memberships $110 110 TDLR Registration
Training & Education $14,250 3,000 TAAD Courses 600 TAAD Seminar 150 PTD Conference 500 TA Conference 10,000 Network Training
Travel/Meals/Lodging $4,230 2,360
Travel Expenses while at TAAD Conference
1,870
Travel Expenses while at TA Conference
Professional Services $78,800 75,800 Services provided by Subvenion
3,000 GIS Contract Services Professional Services- TA $10,000 PACS services beyond Co-Dev Charges
Rental Storage Space $9,600 800/mo.
Off-site storage for computer backups, microfiche, & permanent records
Hardware/Equipment Maintenance $71,500 See hardware maintenance details
Software Maintenance $446,544 See software maintenance details
Internet Services $24,860 See telephone & communications details
Aerial Photography $90,000 County-wide aerial photography
Capital Expenditures $131,663
($1,000 or more)
See Hardware/Software Capital Expenditure details
Total Services $881,557
91
Information Technology
Hardware Maintenance Unit Total
Price
CISCO Maintenance Contract 1 25,000 25,000
APC Maintenance 1 4,500 4,500
Printer Maintenance 12 500 6,000
Other Equipment & PC Maintenance 12 3,000 36,000
Total Hardware Maintenance $ 71,500
Software Maintenance
Total Cost
PACS Co-Development Programming:
PACS Appraisal Maintenance 142,750
GIS Viewer Maintenance 6,500
Pictometry Interface Maintenance 2,125
GIS Appraiser Maintenance 2,750
Internet Property Search Module Maintenance 12,000
Report Designer Maintenance 1,100
iPACS Maintenance 3,000
Commvault 22,319
ESRI 30,000
SPSS 4,500
Amicus 5,500
PACS Co-Development Programming 200,000
Barracuda 5,000
Marshall & Swift 1,500
McAfee 7,500
Total Software Maintenance $ 446,544
Internet & Data Services Units Unit Total
Cost Cost
iPad Data Plan 8 420 3,360
Internet Services 12 750 9,000
PrismNet Co-Loc Servers 5 600 3,000
PrismNet ISP Services 12 700 8,400
Domain Registration 4 75 300
Domain Certificates 4 200 800
Total Internet & Data Services $ 24,860
92
Information Technology
Operating Supplies- Equipment Units Unit Total
(Less than $1,000) Cost Cost
Hardware:
Emergency Hard Drives 10 150 1,500
Monitors 25 350 8,750
iPad Field Devices 10 800 8,000
Miscellaneous Parts & Supplies 12 2,000 24,000
LTO4 Back-up Tapes- 100 pack 2 7,500 15,000
UPS Battery Replacements 36 440 15,840
Total Operating Supplies- Equipment $ 73,090
Operating Supplies- Software Units Unit Total
(Less than $1,000) Cost Cost
Software:
GIS Analyst Upgrade 1 10,000 10,000
Miscellaneous Software Purchases 12 417 5,000
Total Operating Supplies- Software $ 15,000
93
Information Technology
Hardware/Software Capital Expenditures Units Unit Total
($1,000 or more) Cost Cost
Hardware:
PC Replacements 50 1,375 68,750
Laptops 5 1,183 5,913
Servers 3 7,500 22,500
Phone System Upgrades 1 5,000 5,000
CISCO Switch Expansion Card 1 10,000 10,000
Online Protest Expansion Storage 1 6,000 6,000
Software:
CommVault Upgrade 1 5,000 5,000
iPacs Field Module 1 8,500 8,500
Total Hardware/Software Capital Expenditures $ 131,663
94
Information Technology 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 7 7 0 0.00%
Salaries 430,808 459,003 (28,195) -6.14%
Overtime 1,200 1,200 - 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance - - - 0.00%
Medicare Tax 6,247 6,656 (409) -6.15%
Retirement 73,237 71,237 2,000 2.81%
Health Insurance 78,596 66,615 11,981 17.99%
Dental Insurance 2,520 2,100 420 20.00%
Life Insurance 1,279 1,218 61 5.03%
Disability Insurance 2,171 2,203 (32) -1.44%
Employee Assistance Program - 210 (210) -100.00%
Workers Compensation - 2,637 (2,637) -100.00%
Unemployment Insurance 1,346 2,423 (1,077) -44.44%
Payroll Allocation to ARB (7,500) (38,230) 30,730 -80.38%
Total Payroll Costs 589,906 577,272 12,634 2.19%
Printing 98,550
Paper 7,500 53,625 52,425 97.76%
Postage & Freight- In House 181,000
Postage & Freight-Special Services 143,000 335,000 (11,000) -3.28%
Operating Supplies 46,500 85,500 (39,000) -45.61%
Operating Supplies- Equipment 73,090 81,640 (8,550) -10.47%
Operating Supplies- Software 15,000 29,175 (14,175) -48.59%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases 2,887
Appraisal Guides 100
2,187 800 36.58%
Microfilm -
Records Management - - - 0.00%
Total Supplies 567,627 587,127 (19,500) -3.32%
95
Information Technology 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships 110 1,195 (1,085) -90.79%
Travel/Meals/Lodging 4,230 3,800 430 11.32%
Training & Education 14,250 5,725 8,525 148.91%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services 24,860
42,860 (18,000) -42.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services 78,800
Professional Services- TA 10,000
Professional Services- Payroll -
87,800 1,000 1.14%
Rental Equipment - - - 0.00%
Rent Expense 9,600 9,600 - 0.00%
Repair & Maintenance- Equipment 71,500 89,650 (18,150) -20.25%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance 446,544 332,254 114,290 34.40%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography 90,000
Deed Copies - 196,000 (106,000) -54.08%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 749,894 768,884 (18,990) -2.47%
Information Technology 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment 131,663 133,913 (2,250) -1.68%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt 131,663 133,913 (2,250) -1.68%
Total Expenditure 2,039,090 2,067,196 (28,106) -1.36%
IT Total Expenditures Comparison
$2,039,090
$2,067,196
2,020,000
2,030,000
2,040,000
2,050,000
2,060,000
2,070,000
2013 2012
96
97
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Employee Position Number
Positions Position Grade
Hourly Range
Auto Allowance
Employee
Insurance*
Land Director 1 10 28.33 – 39.67 4,800.00 980.90
Land Analyst 1 6 21.67 – 30.33 6,600.00 980.90
Land Appraisers 4 5 19.17 – 26.83 26,400.00 980.90
Ag Administrator 1 3 15.00 –21.00 980.90
Support Specialist 1 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Land/Ag Appraisal
98
99
Land/Ag Appraisal
Functions and Strategic Goals The Land/Ag Appraisal Department is responsible for the fair and equitable appraisal of all land/agriculture in Travis County. This department is in charge of valuing all land, builder’s inventory and placing productivity (usually called Ag) values on properties. The Land/Ag appraisal department cooperates with the other appraisal departments to manage complex valuation and review of the Land appraisal roll for ad valorem taxation in compliance with generally accepted appraisal methodology, Uniform Standards of Professional Appraisal Practice, the Texas Property Tax Code, and other applicable laws.
Land/Ag Appraisal Department
Strategic Goals Goal 1 Address problem neighborhoods Goal 2 Lake front land values Goal 3 Rural land tables
100
Land/Ag Appraisal Number of Personnel 8
2013
Budget Detail Description
Salaries $392,627 See detailed personnel listing
Overtime $ - Overtime
Auto Allowances $37,800 See detailed personnel listing
Medicare Tax $6,241
District pays a matching 1.45% contribution of gross wages
Retirement $73,173
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $89,824
District pays an average contribution of $935.67 per employee per month
Dental Insurance $2,880
District pays an average contribution of $30.00 per employee per month
Life Insurance $1,392
District pays an average contribution of $15.23 per employee per month
Disability Insurance $2,169
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $1,538
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $607,645
101
Land/Ag Appraisal Number of Personnel 8
2013
Budget Detail Description
Printing $211 162 Business Cards- Avg. of 5 per year at $32.50 each
9 ID Badges- Avg. of 3 per year at $3 each
40 Name Plates- Average of 2 at $19.80
Operating Supplies $960 Office Supplies- $10 per Employee per month
$250 Books/Publications/ Subscriptions/Databases
Outside information sources, databases and incidental programming; publications & annual subscriptions for aiding in determining value of agricultural and real properties
Appraisal Guides $1,160 160 2013 Texas Property Tax Codes
1,000
CoStar annual subscriptions & other publications for aiding in appraising commercial properties
Total Supplies $2,581
Dues & Memberships $540 440 TDLR Registration Appraisal Licenses @ $55 each
100 Miscellaneous Dues & memberships
Training & Education $3,565 250 TAAD Course #4
400 TAAD Course #32
375 Level III RPA Review & Test
750 TAAD Course #5
500 TAAD Course #7
250 TAAD Course #10
290 TAAD Course #31
750 Level IV RPA Review & Test
Travel/Meals/Lodging $1,000
For use in conjunction with appraisal courses and meetings
Total Services $ 5,105
102
Land/Ag Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 8 8 0 0.00%
Salaries 392,627 403,524 (10,897) -2.70%
Overtime - - - 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance 37,800 37,800 (0) 0.00%
Medicare Tax 6,241 6,399 (158) -2.47%
Retirement 73,173 68,494 4,679 6.83%
Health Insurance 89,824 76,131 13,693 17.99%
Dental Insurance 2,880 2,400 480 20.00%
Life Insurance 1,392 1,392 - 0.00%
Disability Insurance 2,169 2,118 51 2.42%
Employee Assistance Program - 240 (240) -100.00%
Workers Compensation - 3,014 (3,014) -100.00%
Unemployment Insurance 1,538 2,769 (1,231) -44.44%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 607,645 604,282 3,364 0.56%
Printing 211
Paper - 250 (39) -15.56%
Postage & Freight- In House -
Postage & Freight-Special Services - 5000 (5000) -100.00%
Operating Supplies 960 1,440 (480) -33.33%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases 250
Appraisal Guides 1,160
1,000 410 41.00%
Microfilm -
Records Management - - - 0.00%
Total Supplies 2,581 7,690 (5,109) -66.44%
103
Land/Ag Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships 540 500 40 8.00%
Travel/Meals/Lodging 1,000 1,000 - 0.00%
Training & Education 3,565 2,500 1,065 42.60%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 5,105 4,000 1,105 27.63%
Land/Ag Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment - - - 0.00%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt - - - 0.00%
Total Expenditure 615,331 615,972 (641) -0.10%
Land/Ag Appraisal Total Expenditures Comparison
$615,331 $615,972
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2013 2012
104
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Employee Position Number
Positions Position Grade Hourly Range
Auto Allowance
Employee
Insurance*
Director Personal Property Appraisal 1 11 30.00 – 42.00 980.90
Manager Personal Property Support Staff 1 8 25.00 – 35.00 980.90
Sr. Personal Property Analyst 1 6 21.67 – 30.33 6,600.00 980.90
Personal Property Appraisers 7 5 19.17 – 26.83 46,200.00 980.90
Support Specialist III 1 3 15.00 –21.00 980.90
Support Specialists 5 2 12.50 –17.50 980.90
Administrative Assistant 1 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.
Business/Personal Property Appraisal
106
Business/Personal Property Appraisal
Function and Strategic Goals The Business/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. Additionally, they oversee contract appraisals for utilities, transportation and minerals.
Business/Personal Property Appraisal Department Strategic Goals Goal 1 Access to Austin Energy data Goal 2 Online renditions Goal 3 Efficient rendition processing
107
108
Personal Property Number of Personnel 17
2013
Budget Detail Description
Salaries $788,049 See detailed personnel listing
Overtime $2,500 Overtime
Auto Allowances $57,600 See detailed personnel listing
Temporary/Seasonal Work $7,000
Temporaries to complete assigned activities during peak periods
Medicare Tax $12,262
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Retirement $143,760
District pays a contribution of 16.04% of gross salary
Health Insurance $190,877
District pays an average contribution of $935.67 per employee per month
Dental Insurance $6,120
District pays an average contribution of $30.00 per employee per month
Life Insurance $2,958
District pays an average contribution of $15.23 per employee per month
Disability Insurance $4,262
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $3,269
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $ 1,218,657
109
Personal Property Number of Personnel 17
2013
Budget Detail Description
Printing $643 552 Business Cards- $32.50 per employee
51 ID Badges- $3 per employee
40 Name Plates- Average of 2 at $19.80
Operating Supplies $1,428 $7 per employee per month
Books/Publications/ Subscriptions/Data Bases $10,431 160 Aircraft Bluebook
1,041 NADA Guides
166 BUC Used Boat Guide
445 Orion Blue Book Publications
190 Truck blue books & other publications
1,100 Guide for Construction Equipment
12 American Hospital Association
6,800 InfoNation, Inc.
150 City of Austin Electric Utility Meter Database
60 Texas Parks and Wildlife
307 Local Business News & Newspapers
Information Service $480 480 TX Dept. of Transportation Vehicle Inquiries
Appraisal Guides $6,540 340 2013 Texas Property Tax Codes
6,200 TaxAuto Tax Guide
Total Supplies $19,522
Dues & Memberships $605 TDLR Registration Appraisal Licenses @ $55 each
Training & Education $7,195 5,000 IAAO In-house
Training
250 TAAD Course #3
200 TAAD Course #32
375 Level III RPA Review & Test
250 TAAD Course #5
250 TAAD Course #7
870 TAAD Course #31
Travel/Meals/Lodging $450 For use in conjunction with appraisal courses & meetings
Total Services $8,250
110
Business Personal Property Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 17 18 (1) -5.56%
Salaries 788,049 853,104 (65,055) -7.63%
Overtime 2,500 2,500 - 0.00%
Temporary/Contract/Part Time 7,000 3,360 3,640 0.00%
Auto Allowance 57,600 62,400 (4,800) 0.00%
Medicare Tax 12,262 13,275 (1,013) -7.63%
Retirement 143,760 142,086 1,674 1.18%
Health Insurance 190,877 171,294 19,583 11.43%
Dental Insurance 6,120 5,400 720 13.33%
Life Insurance 2,958 3,132 (174) -5.56%
Disability Insurance 4,262 4,394 (132) -3.00%
Employee Assistance Program - 610 (610) -100.00%
Workers Compensation - 6,782 (6,782) -100.00%
Unemployment Insurance 3,269 6,231 (2,962) -47.53%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 1,218,657 1,274,568 (55,911) -4.39%
Printing 643
Paper - 1,500 (857) -57.13%
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 1,428 1,750 (322) -18.40%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services 480 Books/Publications/Subscriptions/Data Bases 10,431
Appraisal Guides 6,540
10,431 7,020 67.30%
Microfilm -
Records Management - - - 0.00%
Total Supplies 19,522 13,681 5,841 42.69%
111
Business Personal Property Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships 605 655 (50) -7.63%
Travel/Meals/Lodging 450 450 - 0.00%
Training & Education 7,195 2,000 5,195 259.75%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 8,250 3,105 5,145 165.70%
Business Personal Property Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment - - - 0.00%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt - - - 0.00%
Total Expenditure 1,246,429 1,291,354 (44,925) -3.48%
Business Personal Property Total Expenditures Comparison
$1,246,429
$1,291,354
1,220,000
1,240,000
1,260,000
1,280,000
1,300,000
2013 2012
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Residential Appraisal
Employee Position Number
Positions Position Grade Hourly Range
Auto Allowance
Employee
Insurance*
Director Residential Appraisal 1 12 31.67 – 44.33 980.90
Residential Appraisal Managers 3 8 25.00 – 35.00 19,800.00 980.90
Residential Support Manager 1 8 25.00 – 35.00 980.90
Residential Appraisal Analysts 1 8 25.00 – 35.00 6,600.00 980.90
Residential Appraisal Analysts 1 7 23.33 – 32.67 6,600.00 980.90
Residential Appraisal Analysts 1 6 21.67 – 30.33 6,600.00 980.90
Residential Appraisers 20 5 19.17 – 26.83 132,000.00 980.90
Mobile Home Appraiser 1 4 17.50 – 24.50 980.90
Administrative Assistant 1 3 15.00 – 21.00 980.90
Support Specialist 1 3 15.00 – 21.00 980.90
Residential Support Team Leader 1 3 15.00 – 21.00 980.90
ARB Administrative Assistant 1 3 15.00 – 21.00 980.90
Data Collector 1 2 12.50 –17.50 6,600.00 980.90
Support Specialists 8 2 12.50 –17.50 980.90
* Employee Insurance is comprised of $935.67 for health insurance, $35.00 for dental insurance, and $15.23 for life insurance per employee per month.
114
Residential Appraisal
Function and Strategic Goals 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.
Residential Appraisal Department
Strategic Goals
Goal 1 Neighborhood clean up- Z, X, Rollingwood (M)
Goal 2 Cost Tables- Main Areas Goal 3 Valuation Goal 4 Condos
115
116
Residential Appraisal Number of Personnel 42
2013
Budget Detail Description
Salaries $1,898,301 See detailed personnel listing
Payroll Allocation to ARB $ (56,276) TCAD Employee cost allocated to ARB
Overtime $25,000 Overtime
Temporary/Seasonal Work $5,000
Temporaries to complete assigned activities during peak periods
Auto Allowances $184,800 See detailed personnel listing
Medicare Tax $30,205
District pays a matching 1.45% contribution of gross wages
Retirement $354,127
District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%
Health Insurance $471,578
District pays an average contribution of $998.04 per employee per month
Dental Insurance $15,120
District pays an average contribution of $25 per employee per month
Life Insurance $7,676
District pays an average contribution of $15.23 per employee per month
Disability Insurance $10,499
District pays a participation of .504% of base salary per employee per month
Unemployment Insurance $8,077
The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.
Total Payroll Costs $2,954,106
117
Residential Appraisal Number of Personnel 42 2013
Budget Detail Description
Printing $1,418 486 Business Cards- Avg. of 15 sets at $32.50 each
30 Employee ID Badges- Avg. of 10 at $3 each
900 Residential Set up sheets
Operating Supplies $7,560 Approximately $15 per employee per month
Operating Supplies- Equipment $3,000 2,500 Replace Misc. broken chairs
500 Miscellaneous Equipment
$1,100 100 Austin Business Journal Subscription Books/Publications/ Subscriptions/Data Bases 1,000 Miscellaneous Publications
Appraisal Guides $4,840 2,500 Manufactured Housing Guide
840 2013 Texas Property Tax Code
1,500 Residential Cost Handbook
Total Supplies $13,078
Dues & Memberships $1,825 1,650
TDLR Registration Appraisal Licenses @ $55 each
175 IAAO Membership
Training & Education $12,220 825 TAAD Course #2
750 TAAD Course #3
2,250 TAAD Course #4
2,400 TAAD Course #32
3,750 Level III RPA Review & Test
500 TAAD Course #5
500 TAAD Course #7
870 TAAD Course #31
375 Level IV RPA Review & Test
Travel/Meals/Lodging $3,000
For use in conjunction with appraisal courses and meetings
Capital Equipment $12,000 New Copy Machine
Total Services $29,045
118
Residential Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
# Personnel 42 40 2 5.00%
Salaries 1,898,301 1,795,899 102,402 5.70%
Overtime 25,000 - 25,000 0.00%
Temporary/Contract/Part Time 5,000 11,200 (6,200) 0.00%
Auto Allowance 184,800 171,600 13,200 0.00%
Medicare Tax 30,205 28,498 1,707 5.99%
Retirement 354,127 305,025 49,102 16.10%
Health Insurance 471,578 380,654 90,924 23.89%
Dental Insurance 15,120 12,000 3,120 26.00%
Life Insurance 7,676 6,960 716 10.29%
Disability Insurance 10,499 9,434 1,065 11.29%
Employee Assistance Program - 1,200 (1,200) -100.00%
Workers Compensation - 15,071 (15,071) -100.00%
Unemployment Insurance 8,077 13,846 (5,769) -41.67%
Payroll Allocation to ARB (56,276) (79,486) 23,210 0.00%
Total Payroll Costs 2,954,106 2,671,901 282,205 10.56%
Printing 1,418
Paper - 1,000 418 41.75%
Postage & Freight- In House -
Postage & Freight-Special Services - - - 0.00%
Operating Supplies 7,560 10,000 (2,440) -24.40%
Operating Supplies- Equipment 3,000 - 3,000 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases 1,100
Appraisal Guides -
5,150 (4,050) -78.64%
Microfilm -
Records Management - - - 0.00%
Total Supplies 13,078 16,150 (3,073) -19.02%
119
Residential Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships 1,825 1,650 175 10.61%
Travel/Meals/Lodging 3,000 1,500 1,500 100.00%
Training & Education 12,220 11,500 720 6.26%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs -
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
- - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 17,045 14,650 2,395 16.35%
Residential Appraisal 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment 12,000 - 12,000 N/A
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt 12,000 - 12,000 N/A
Total Expenditure 2,996,229 2,702,701 293,528 10.86%
Residential Appraisal Total Expenditures Comparison
$2,996,229
$2,702,701
2,500,000
2,600,000
2,700,000
2,800,000
2,900,000
3,000,000
3,100,000
2013 2012
120
121
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122
Appraisal Review Board
Budget Category 2013
Budget Detail Description
Personnel $613,506 515,115 Hearing Costs
5,275 Committee Work
63,776 Cost of TCAD Staff used by ARB
11,736 Pay during Comptroller training
17,604 Pay during In-House training
Operating Supplies $3,000 Average use of $7 per individual per month
Training/Education $6,140 1,140 Comptroller Training
5,000 In House Training
Travel/Meal/Lodging $2,000 Meals while attending training courses
Attorney/Legal Costs $5,000 Outside attorneys' fees, court costs, arbitrations,
& legal settlements
Total ARB Budget $629,646
123
Appraisal Review Board 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Salaries 613,506 605,968 7,538 1.24%
Overtime - - - 0.00%
Temporary/Contract/Part Time - - - 0.00%
Auto Allowance - - - 0.00%
Medicare Tax - - - 0.00%
Retirement - - - 0.00%
Health Insurance - - - 0.00%
Dental Insurance - - - 0.00%
Life Insurance - - - 0.00%
Disability Insurance - - - 0.00%
Employee Assistance Program - - - 0.00%
Workers Compensation - - - 0.00%
Unemployment Insurance - - - 0.00%
Payroll Allocation to ARB - - - 0.00%
Total Payroll Costs 613,506 605,968 7,538 1.24%
Printing -
Paper - - - 0.00%
Postage & Freight- In House -
Postage & Freight-Special Services - 100,000 (100,000) -100.00%
Operating Supplies 3,000 3,000 - 0.00%
Operating Supplies- Equipment - - - 0.00%
Operating Supplies- Software - - - 0.00%
Furniture and Equipment under $1,000 - - - 0.00%
Information Services - Books/Publications/Subscriptions/Data Bases -
Appraisal Guides -
- - 0.00%
Microfilm -
Records Management - - - 0.00%
Total Supplies 3,000 103,000 (100,000) -97.09%
124
Appraisal Review Board 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Dues & Memberships - - - 0.00%
Travel/Meals/Lodging 2,000 2,000 - 0.00%
Training & Education 6,140 12,790 (6,650) -51.99%
Advertising & Legal Notices - - - 0.00%
Employee Recognition -
Board of Directors - - - 0.00%
Utilities - - - 0.00%
Telephone -
Wireless Internet -
Internet Services -
- - 0.00%
Attorney & Court Costs 5,000
Attorney Costs- Personnel -
SOAH -
Arbitration Refunds -
5,000 - 0.00%
Expert Witness Costs - - - 0.00%
Accounting & Audit - - - 0.00%
Appraisal Services -
Appraisal Services- Special - - - 0.00%
Professional Services -
Professional Services- TA -
Professional Services- Payroll -
- - 0.00%
Rental Equipment - - - 0.00%
Rent Expense - - - 0.00%
Repair & Maintenance- Equipment - - - 0.00%
Building Repair/Maintenance -
Building Cleaning Services - - - 0.00%
Software Maintenance - - - 0.00%
Property Insurance - - - 0.00%
Liability Insurance - - - 0.00%
Security Services - - - 0.00%
Aerial Photography -
Deed Copies - - - 0.00%
Vehicle Fuel -
Vehicle Maintenance - - - 0.00%
Bank Fees -
Credit Card Fees - - - 0.00%
Appraisal Review Board - - - 0.00%
Total Services 13,140 19,790 (6,650) -33.60%
Appraisal Review Board 2013 2012 Change % Change
Budget Category Budget Budget 12-13 12-13
Capital Equipment - - - 0.00%
Debt Service-Principal - - - 0.00%
Debt Service-Interest - - - 0.00%
Total Capital & Debt - - - 0.00%
Total Expenditure 629,646 728,758 (99,112) -13.60%
Appraisal Review Board Total Expenditures Comparison
$629,646
$728,758
550,000
600,000
650,000
700,000
750,000
2013 2012
125
126
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SUPPLEMENTAL DATA AND STATISTICS
TRAVIS CENTRAL APPRAISAL DISTRICT STATISTICAL SECTION
This section of the Travis Central Appraisal District’s fiscal year 2013 annual budget presents detailed information as a context for understanding what the information in the budget says about the District as a whole and the District’s overall financial health. Demographic and Economic Information Tables 1 through 3 identify changes which have occurred, overtime, in both the top ten property values and employers as well as county-wide population, per capita income, and other trends. Table 1- Demographic and Economic Statistics for the Last Ten Fiscal Years Table 2- Principal Employers in Travis County for the Last Ten Fiscal Years Table 3- Principal Property Taxpayers in Travis County for 2001 and 2011 Travis Central Appraisal District Taxing Entity Trends Table 4- Property Tax Levies by Taxing Entity for the Last Ten Fiscal Years Table 5- Tax Rates by Taxing Entity for the Last Ten Fiscal Years Table 6- Appraised Value by Taxing Entity for the Last Ten Fiscal Years Travis Central Appraisal District Financial Trends Table 7- Assessments to Taxing Entities for the Last Ten Fiscal Years Table 8- Assessments Collected from the Taxing Entities for the Last Ten Fiscal Years Travis Central Appraisal District Operating Trends Table 9- Operating Indicators by Function/Program for the Last Ten Fiscal Years Table 10- Outstanding Debt by Type for the Last Ten Fiscal Years
127
TRAVIS CENTRAL APPRAISAL DISTRICT DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS
Fiscal Year
Travis County
Population (1)
Travis County Personal
Income (In Thousands) (2)
Travis County Per
Capita Personal
Income (2)
Single Family Home
Sales in the Austin
Area (3)
Average Home
Price in the
Austin Area (3)
Travis County Un- employment
Rate (4)
2002 844,263 29,354,941 34,770 18,654 196,633 5.8%
2003 856,927 29,824,808 34,804 19,381 195,608 6.0%
2004 874,065 31,803,592 36,386 21,935 199,788 4.9%
2005 893,295 34,485,762 38,605 26,009 206,293 4.5%
2006 920,544 37,724,984 40,981 29,509 226,953 3.9%
2007 948,160 39,271,517 41,419 29,263 243,112 3.8%
2008 978,976 40,085,585 40,946 23,973 245,068 4.6%
2009 1,008,345 41,605,019 41,261 19,511 237,314 7.0%
2010 1,033,553 INA INA 20,837 244,131 6.6%
2011 1049873 INA INA 20,606 252,512 7.3%
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 INA= Information Not Available
128
TRAVIS CENTRAL APPRAISAL DISTRICT PRINCIPAL EMPLOYERS FISCAL YEARS 2002 AND 2011
2011
Employer (1) Product or Service Employees Rank
Percentage of Total County
Employment (a)
State of Texas, MSA total (2) Government 3,858 1 7.24% The University of Texas/Austin (3) Education, Research 23,497 2 4.42% Dell, Inc. Electronics 13,894 3 2.61% City of Austin (3) Government 12,965 4 2.44% Austin Independent School District (3) Education 11,741 5 2.21% Seton Family of Hospitals Health Services 11,601 6 2.18% HEB Grocery Co. Retail 10,968 7 2.06% Federal Government, MSA total (4) Government 10,800 8 2.03% St. David's Healthcare Health Services 7,100 9 1.33% IBM Corporation Electronics 6,239 10 1.17% Motorola, Inc. Electronics - - - Travis County Government - - - 112,663 27.69%
Sources: (1) Unless noted, data is from Austin Business Journal, 2010 Book of Lists,
“Corporation Employers” (2) Texas Workforce Commission MSA total, excluding the University of Texas (3) Human Resources Department (4) Texas Workforce Commission
(a) Based on total Travis County employment of 532,098, Texas Workforce Commission (b) Based on total Travis County employment of 476,770, Texas Workforce Commission
129
TABLE 2
2002
Employees Rank Percentage of Total County
Employment
- - -
21,500 1 4.51%
16,000 2 3.35%
12,300 3 2.58%
10,000 4 2.10%
7,000 7 1.47%
8,000 6 1.68%
4,900 9 1.03%
- - -
6,300 8 1.32%
9,000 5 1.89%
3,500 10 0.73%
98,500 20.66%
130
TRAVIS CENTRAL APPRAISAL DISTRICT PRINCIPAL PROPERTY TAXPAYERS FISCAL YEARS 2002 AND 2011 2011
Taxpayer Type of Business Taxable Assessed Value Rank
Percentage of Total
County Net Taxable
Assessed Value (1)
Samsung Austin Semiconductor Electronics $ 2,891,296,538 1 2.95%
Thomas Properties Group, Inc. Property Management 713,430,990 2 0.73%
Freescale Semiconductor, Inc. Electronics 286,455,509 3 0.29%
Dell, Inc. Electronics 260,491,063 4 0.27%
Columbia/St. David's Healthcare System LP Health Care 259,360,136 5 0.26%
IBM Corp. Electronics 237,624,145 6 0.24%
Southwestern Bell Telephone Co. Telephone Utility 220,976,162 7 0.23%
Advanced Micro Devices, Inc. Electronics 192,626,668 8 0.20%
Brandywine Acquisition Partners LP Property Management 189,026,050 9 0.19%
Applied Materials, Inc. Electronics 113,362,972 10 0.12%
Motorola Electronics - -
-
Crescent Real Estate Equities LP
Real Estate Investment Trust - -
-
Prudential Insurance Company of America
Insurance & Real Estate Investments - -
-
$ 5,364,650,233 5.48% Source: Travis Central Appraisal District (1) Based on Net Taxable Value of $98,015,949,400 from the Travis Central Appraisal District’s
certified property values as of October 7, 2011. (2) Based on Net Taxable Value of $61,188,061,999 from the Travis Central Appraisal District’s
certified property values as of October 7, 2002.
131
132
TABLE 3
2002
Taxable Assessed Value Rank Percentage of Total County Net Taxable Assessed Value
257,840,304 4 0.42%
- - -
362,007,780 2 0.59%
238,967,319 5 0.39%
98,224,814 10 0.16%
353,769,210 3 0.58%
- - -
- - -
134,473,759 9 0.22%
186,014,622 7 0.30%
586,664,515 1 0.96%
186,130,849 6 0.30%
145,453,815 8 0.24%
$ 2,549,546,987 4.16%
133
TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005
SCHOOL DISTRICT AUSTIN COMM COLL DIST $ 2,794,263 $ 34,178,061 $ 40,185,258 $ 49,056,679
AUSTIN ISD
635,551,434
620,072,062
621,362,458
655,573,180
COUPLAND ISD
40,680
44,234
45,074
44,657
DEL VALLE ISD
37,453,258
36,980,019
36,715,427
38,951,727 DRIPPING SPRINGS ISD
130,038
153,864
158,086
167,364
EANES ISD
105,138,855
104,605,140
99,742,239
106,435,136
ELGIN ISD
-
-
-
1,408,332 HAYS CONSOLIDATED ISD
-
-
-
126,326
HUTTO ISD
-
-
-
60,447
JOHNSON CITY ISD
-
-
-
67,546
LAGO VISTA ISD
10,565,555
10,999,569
11,545,847
12,045,275
LAKE TRAVIS ISD
50,983,343
51,713,481
56,471,583
61,028,340
LEANDER ISD
-
-
-
60,813,440
MANOR ISD
26,803,161
25,143,397
26,740,722
28,499,973
MARBLE FALLS ISD
-
-
-
4,952,958
PFLUGERVILLE ISD
76,051,939
83,894,890
89,393,152
96,608,138
ROUND ROCK ISD
-
-
-
76,106,717
TOTAL SCHOOL DISTRICTS 965,512,525 967,784,718 982,359,846 1,191,946,233
CITIES
CITY OF AUSTIN
224,769,310
232,862,731
211,447,280
223,120,577 CITY OF AUSTIN/HAYS CO
-
2,752
2,474
2,474
CITY OF AUSTIN/WMSN CO
6,686,891
-
-
-
CITY OF BEE CAVE
187,420
177,900
220,040
62,115
CITY OF CEDAR PARK
-
-
1,016,067
193,849
CITY OF ELGIN
-
-
-
89,532
CITY OF JONESTOWN
967,479
1,003,769
-
1,073,427
CITY OF LAGO VISTA
2,703,399
2,766,774
2,937,127
2,953,722
CITY OF LAKEWAY
2,685,284
2,645,152
2,924,947
3,148,993
CITY OF LEANDER
-
-
440,011
327,318
CITY OF MANOR
278,213
316,521
-
640,644
134
TABLE 4 (1 of 5)
2006 2007 2008 2009 2010 2011
63,284,109
71,692,226
78,998,556
82,646,775
79,384,139
80,717,118
708,912,073
611,039,793
703,368,594
734,494,774
729,422,716
747,934,006
46,291
33,720
36,848
36,432
36,083
35,736
45,870,191
43,651,858
47,231,256
46,487,932
43,664,708
44,808,304
192,792
156,497
136,567
132,345
141,017
151,832
117,292,154
100,903,739
111,852,380
114,961,848
110,020,333
111,900,770
1,678,465
1,972,125
2,513,309
2,534,378
2,562,025
2,466,301
133,179
120,943
106,520
160,115
107,947
107,029
69,402
58,730
-
-
-
-
99,188
101,374
124,042
108,805
113,468
112,172
14,994,002
12,933,997
14,615,020
15,813,413
15,169,575
14,885,309
72,657,320
68,903,404
78,479,588
82,542,685
79,626,611
81,728,775
70,591,441
67,343,981
75,118,870
80,796,950
79,574,974
83,546,092
34,444,901
35,651,295
40,988,383
43,141,038
38,824,938
40,673,270
5,261,413
5,138,835
6,388,077
6,529,441
6,697,295
6,117,584
102,666,345
95,612,691
104,198,469
107,929,279
103,971,979
105,313,518
81,157,581
69,805,241
73,917,394
75,974,452
70,682,539
68,704,581
1,319,350,845
1,185,120,448
1,338,073,874
1,394,290,662
1,360,000,347
1,389,202,399
244,939,590
264,737,198
294,419,143
324,180,185
337,326,712
361,321,582
2,304
2,253
-
-
-
-
-
-
-
-
-
-
99,468
120,104
162,801
165,479
154,049
164,725
237,134
247,488
345,865
352,330
252,126
284,011
156,227
273,660
317,865
304,185
288,150
266,546
1,376,980
1,660,433
2,029,117
2,273,455
2,160,222
2,125,761
3,302,044
3,400,802
3,818,965
3,817,840
4,047,094
3,962,543
3,659,515
4,227,873
4,231,686
4,738,042
4,734,321
4,879,706
501,180
786,303
1,014,310
1,192,848
1,256,643
1,380,944
725,300
1,281,010
1,457,322
1,543,778
1,767,113
1,800,825
135
TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
CITIES CITY OF MUSTANG RIDGE
72,516
80,999
89,506
99,264
CITY OF PFLUGERVILLE
7,404,392
7,692,549
8,348,419
8,926,348
CITY OF ROLLINGWOOD
278,289
285,551
344,212
379,886
CITY OF ROUND ROCK
-
-
494,579
975,583 CITY OF WEST LAKE HILLS
469,179
483,464
-
495,963
VILLAGE OF BRIARCLIFF
64,061
68,041
73,543
130,307
VILLAGE OF CREEDMOOR
37,540
43,847
46,270
50,889
VILLAGE OF POINT VENTURE
33,226
34,814
37,628
40,817
VILLAGE OF SAN LEANNA
63,433
64,250
74,987
82,340
VILLAGE OF THE HILLS
108,679
107,563
110,350
113,517
VILLAGE OF VOLENTE
-
104,795
111,016
121,903 VILLAGE OF WEBBERVILLE
-
-
26,127
24,130
TOTAL CITIES 246,809,309 248,741,471 228,744,583 243,053,598
COUNTY
TRAVIS COUNTY
285,136,252
292,367,795
293,121,160
319,022,839
TOTAL COUNTY 285,136,252 292,367,795 293,121,160 319,022,839
SPECIAL DISTRICTS
ANDERSON MILL MUD
-
-
-
- BASTROP-TRAVIS CO. ESD NO 1
-
-
-
-
BELLA VISTA MUD
77,025
195,945
321,174
454,294
BELVEDERE MUD
-
-
-
- COTTONWD CREEK MUD NO 1
2,619
41,731
41,771
95,653
CYPRESS RANCH WCID NO 1
-
-
155
41,306
HURST CREEK MUD
1,352,480
1,311,080
1,320,718
1,467,139
KELLY LANE WCID NO 1
-
-
-
-
KELLY LANE WCID NO 2
-
-
-
-
LAKESIDE MUD NO 3
-
-
-
-
LAKESIDE WCID NO 1
197,109
297,236
394,607
496,007
LAKESIDE WCID NO 2A
-
-
-
-
LAKESIDE WCID NO 2B
30,265
73,006
190,152
287,770
LAKESIDE WCID NO 2C
-
-
10,351
95,316
136
TABLE 4 (2 of 5)
2006 2007 2008 2009 2010 2011
110,420
129,280
141,230
159,087
177,288
184,014
9,562,964
11,667,777
14,993,929
16,191,031
16,847,087
17,001,879
421,926
463,383
500,561
517,228
599,396
655,943
1,093,794
1,120,328
1,061,537
1,066,894
956,245
957,811
521,665
578,547
638,331
679,597
662,232
656,157
153,856
166,895
194,707
202,360
192,629
222,337
54,228
71,825
78,830
90,916
92,848
105,918
50,306
82,286
92,336
154,042
152,268
154,767
95,725
99,453
98,195
107,362
106,856
106,551
128,651
139,167
150,161
150,398
125,583
98,694
149,615
161,863
183,553
191,260
191,639
192,779
32,209
37,746
45,548
45,370
45,805
47,040
267,375,101
291,455,673
325,975,992
358,123,688
372,136,306
396,570,535
343,372,015
356,950,336
390,808,828
416,956,998
441,118,491
467,493,993
343,372,015
356,950,336
390,808,828
416,956,998
441,118,491
467,493,993
-
-
29,018
9,898
9,726
9,298
-
86,156
105,262
106,624
103,028
92,691
594,316
708,330
627,787
508,917
507,906
504,726
478
76,769
208,724
267,995
236,348
255,349
239,978
389,334
476,998
517,861
511,878
479,014
106,923
184,843
233,588
305,114
308,414
358,844
1,678,667
1,835,764
1,787,431
1,750,680
1,746,730
1,852,184
674
52,631
193,611
336,957
415,817
474,417
-
-
6,819
6,788
18,165
23,643
4,631
64,600
174,187
274,734
296,722
349,324
628,988
779,468
870,616
961,320
956,263
950,131
-
-
3,044
2,993
1,786
1,764
440,894
549,789
668,005
649,254
659,778
653,403
182,869
287,876
392,155
481,843
546,415
580,016
137
TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS
LAKESIDE WCID NO 2D
-
-
-
-
LAKEWAY MUD
1,871,092
1,952,416
2,024,813
2,096,539
LOST CREEK MUD
465,487
536,114
564,391
553,391 MOORES CROSSING MUD
273,481
275,296
319,997
348,936
NE TRAVIS CO UTILITY DISTRICT
-
4,152
58,457
345,190
NORTH AUSTIN MUD NO 1
-
-
-
-
NORTHTOWN MUD
876,874
1,321,150
1,630,624
1,944,817
NW AUSTIN MUD NO 1
1,086,895
874,068
883,030
1,100,769 NW TR CO RD DIST 3 GLDN TRI
610,212
610,893
620,535
616,958
PRESIDENTIAL GLEN MUD
-
-
-
-
RIVER PLACE MUD
1,806,469
1,698,125
1,685,998
1,632,518 RNCH @ CYPRSS CRK MUD 1
1,210,718
1,279,536
1,346,151
1,379,632
SENNA HILLS MUD
659,914
593,910
612,055
634,166
SHADY HOLLOW MUD
448,987
344,898
342,743
293,624
SUNFIELD MUD NO 1
-
-
-
-
SUNFIELD MUD NO 2
-
-
-
-
SUNFIELD MUD NO 3
-
-
-
- TANGLEWD FOREST LTD DIST
657,901
669,324
722,139
745,966
TRAVIS CO BEE CAVE RD DIST 1
-
-
-
-
TRAVIS CO ESD NO 1
639,060
672,959
710,362
749,601
TRAVIS CO ESD NO 10
708,612
704,492
752,591
803,505
TRAVIS CO ESD NO 11
640,997
675,676
475,911
549,022
TRAVIS CO ESD NO 12
357,456
408,374
484,908
594,074
TRAVIS CO ESD NO 13
-
-
-
-
TRAVIS CO ESD NO 14
181,651
228,825
419,446
551,771
TRAVIS CO ESD NO 2
3,669,207
3,696,654
3,832,989
4,061,905
TRAVIS CO ESD NO 3
1,352,513
1,290,212
1,319,353
1,373,745
TRAVIS CO ESD NO 4
1,204,583
1,223,598
1,225,692
1,281,928
TRAVIS CO ESD NO 5
524,370
459,098
637,267
640,692
TRAVIS CO ESD NO 6
3,985,333
4,013,992
4,364,677
4,831,930
TRAVIS CO ESD NO 7
438,806
473,741
488,755
523,702
TRAVIS CO ESD NO 8
488,376
595,469
629,880
750,664
138
TABLE 4
(3 of 5)
2006 2007 2008 2009 2010 2011
283
66,755
284,052
299,417
343,116
449,456
1,902,352
1,896,475
1,885,226
2,012,067
1,962,716
1,973,120
652,850
1,025,277
1,075,669
1,087,843
1,033,040
1,067,299
438,275
526,329
607,337
636,733
642,388
679,603
653,733
1,091,901
1,201,969
1,376,512
1,335,045
1,389,911
-
-
308,180
302,044
292,949
284,393
2,394,102
2,586,868
2,871,678
3,256,998
3,200,639
3,191,730
1,260,560
1,212,817
1,210,691
1,172,509
573,204
608,557
602,785
522,525
540,321
574,298
26,267
31,771
118
10,633
34,488
23,170
1,502,193
1,482,377
1,601,415
1,499,970
1,553,736
1,595,819
479,618
475,643
1,355,553
1,458,485
449,089
476,717
1,053,988
1,076,427
678,011
788,604
860,825
1,078,262
126,307
122,977
313,934
339,023
365,616
131,128
53
53
-
53
54
54
530,210
528,073
-
674
684
682
1,055,237
1,172,352
-
102
107
107
2,106,154
2,089,990
844,503
554,238
557,173
562,502
1,246,136
1,283,454
-
-
813,726
1,109,373
691,266
707,769
1,588,622
1,775,938
2,026,008
2,162,610
989,934
986,622
920,589
1,075,716
1,194,064
1,267,925
46,532
47,245
625,062
600,385
734,549
734,425
987,333
1,000,549
782,983
914,220
1,012,401
1,050,508
5,902,605
5,889,128
32,716
37,621
46,496
46,317
2,021,593
2,015,509
735,710
891,876
974,085
994,088
1,423,065
1,422,007
4,603,440
5,022,098
5,711,655
6,044,062
865,389
855,210
1,601,159
1,808,438
2,007,570
2,092,461
8,519,470
8,708,079
1,300,365
1,533,302
1,605,311
1,503,008
1,432,641
1,453,202
696,438
784,725
832,053
878,331
4,368,707
4,422,526
6,059,142
7,200,519 -
8,828,531
723,264
740,131
-
-
8,349,202
-
-
-
910,285
1,181,975
1,346,866
1,424,978
770,628
901,354
139
TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS
TRAVIS CO ESD NO 9
2,483,650
2,436,598
2,470,279
2,949,033
TRAVIS CO MUD NO 10
344,632
383,738
346,164
351,483
TRAVIS CO MUD NO 11
-
-
-
11,367
TRAVIS CO MUD NO 14
-
5,474
47,526
170,426
TRAVIS CO MUD NO 15
85,986
128,982
190,789
132,186
TRAVIS CO MUD NO 16
-
-
-
-
TRAVIS CO MUD NO 2
15,651
12,532
154,132
383,865
TRAVIS CO MUD NO 3
1,754,721
1,687,159
1,701,331
1,803,485
TRAVIS CO MUD NO 4
478,563
445,662
426,326
447,458
TRAVIS CO MUD NO 5
86,276
92,693
108,143
104,734
TRAVIS CO MUD NO 6
305,011
382,679
449,270
464,925
TRAVIS CO MUD NO 7
15,098
15,097
15,096
15,096
TRAVIS CO MUD NO 8
137,101
148,408
175,918
209,427
TRAVIS CO MUD NO 9
30,111
30,327
30,171
29,134 TRAVIS CO HEALTHCARE DISTRICT
-
-
46,938,221
49,839,467
WCID 17 COMANCHE TRAILS (DA)
106,934
107,468
103,772
109,487
WCID 17 FLINTROCK (DA)
-
52,640
63,465
287,023 WCID 17 STEINER RANCH (DA)
2,403,867
2,607,998
3,085,894
4,047,929
WCID NO 10
737,641
757,447
763,520
815,475
WCID NO 17
668,315
713,221
826,590
978,697
WCID NO 18
745,787
744,899
782,610
826,073
WCID NO 19
366,313
343,932
340,309
357,138
WCID NO 20
879,604
837,768
839,828
890,500
WCID POINT VENTURE
450,307
464,444
487,822
497,400
WELLS BRANCH MUD
3,047,360
2,746,805
2,628,986
2,645,886 WEST TRAVIS CO MUD NO 3
379,802
361,658
369,600
352,634
WEST TRAVIS CO MUD NO 5
437,407
520,257
538,111
581,010
WEST TRAVIS CO MUD NO 6
-
-
101,932
167,463
WEST TRAVIS CO MUD NO 8
-
-
-
14,120
WILBARGER CREEK MUD NO 1
-
912
899
7,001
WILBARGER CREEK MUD NO 2
-
7,074
2,531
10,539
WILLIAMSON/TRAVIS MUD NO 1
-
-
-
-
140
TABLE 4 (4 of 5)
2006 2007 2008 2009 2010 2011
3,439,081
3,825,730
4,216,410
4,505,323
6,939
8,489
415,830
435,328
491,054
736,654
6,420
10,176
58,369
233,311
523,956
730,289
675,963
652,313
301,735
434,780
542,514
640,529
522,729
573,768
189,816
269,176
401,336
513,615
4,401
131,934
-
-
4,239
4,214
1,162,520
1,088,851
698,462
893,034
1,124,584
1,183,748
2,410,645
2,323,028
2,016,553
2,302,994
2,463,713
2,571,843
391,251
385,325
428,101
457,374
452,782
438,374
707,450
689,513
196,195
410,081
678,034
767,616
707,768
700,368
516,461
618,088
674,299
730,660
15,358
15,336
15,429
15,423
15,380
15,365
454,004
440,034
271,981
372,835
497,109
494,352
30,206
30,655
29,983
30,516
31,355
31,260
68,188,770
76,058,877
56,112,445
58,796,972 -
66,767,213
830,406
932,493
87,356
-
64,483,415
-
-
-
395,841
612,616
725,520
811,084
148
4,989
5,260,158
7,194,871
7,341,529
7,694,680
7,557,926
7,762,069
864,118
903,449
924,969
970,136
618,715
660,978
1,321,547
1,603,589
1,854,058
1,984,738
2,043,298
2,187,775
863,164
894,841
922,230
949,312
930,931
941,763
391,982
433,777
412,488
432,361
447,708
448,523
977,697
1,039,229
1,062,216
1,076,360
1,046,777
1,045,323
604,518
617,950
586,179
603,092
595,633
605,982
2,980,611
3,180,740
3,362,614
3,453,134
3,259,257
3,268,211
150,991
177,085
230,114
334,824
442,726
476,561
532,790
584,062
618,822
603,919
500,434
523,618
236,511
507,055
701,363
880,192
945,723
902,533
350,294
539,128
659,050
802,803
802,898
832,702
5,223
56,282
82,458
98,531
113,282
122,414
33,587
31,913
33,198
29,586
29,586
34,105
-
-
653,002
679,534
584,957
583,098
141
TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS WMSN CO WSID DIST 3
-
-
-
-
WMSN-TR CO WCID NO 1D
168,928
353,258
531,369
732,504
WMSN-TR CO WCID NO 1F
-
-
58,927
60,466
WMSN-TR CO WCID NO 1G
37,252
291,832
583,378
1,023,191
TOTAL SPECIAL DISTRICTS 41,984,811 43,202,930 93,594,601 102,659,156
GRAND TOTAL $ 1,539,442,897 $ 1,552,096,914 $ 1,597,820,190 $ 1,856,681,826
142
TABLE 4 (5 of 5)
2006 2007 2008 2009 2010 2011
-
-
210,317
368,155
373,712
391,266
1,012,334
1,334,349
1,170,077
998,855
1,006,976
1,070,391
144,746
301,639
394,522
409,157
430,670
455,928
1,226,219
1,383,679
1,381,172
1,346,694
1,319,097
1,312,915
118,563,531
131,915,000
146,164,202
153,562,658
151,735,945
161,313,627
$ 2,048,661,493 $ 1,965,441,457 $ 2,201,022,895 $ 2,322,934,005 $ 2,324,991,089 $ 2,414,580,554
143
TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SCHOOL DISTRICT AUSTIN COMM COLL DIST 0.0500 0.0771 0.0900 0.0991 AUSTIN ISD 1.5964 1.6137 1.6230 1.6230 COUPLAND ISD 1.5000 1.5000 1.5000 1.5000 DEL VALLE ISD 1.7785 1.7968 1.8063 1.8700 DRIPPING SPRINGS ISD 1.7410 1.7554 1.7465 1.8260 EANES ISD 1.7312 1.7778 1.6705 1.6610 ELGIN ISD - - - 1.8500 HAYS CONSOLIDATED ISD - - - 1.8763 HUTTO ISD - - - 1.8333 JOHNSON CITY ISD - - - 1.6127 LAGO VISTA ISD 1.7400 1.7300 1.7150 1.7150 LAKE TRAVIS ISD 1.7856 1.7883 1.8025 1.8005 LEANDER ISD - - - 1.7500 MANOR ISD 1.7141 1.7291 1.8262 1.8000 MARBLE FALLS ISD - - - 1.6400 PFLUGERVILLE ISD 1.6900 1.8500 1.8300 1.8500 ROUND ROCK ISD - - - 1.8334 CITIES CITY OF AUSTIN 0.4597 0.4928 0.4430 0.4430 CITY OF AUSTIN/HAYS CO - - 0.4430 0.4430 CITY OF AUSTIN/WMSN CO 0.4597 0.4928 0.0800 - CITY OF BEE CAVE 0.0800 0.0800 0.6255 0.0200 CITY OF CEDAR PARK - - - 0.5181 CITY OF ELGIN 0.6827 0.6395 0.6990 0.6866 CITY OF JONESTOWN 0.6990 0.6990 0.2275 0.6255 CITY OF LAGO VISTA 0.2200 0.2200 0.4684 0.6754 CITY OF LAKEWAY 0.6648 0.4953 0.2518 0.2275 CITY OF LEANDER - - - 0.5483 CITY OF MANOR 0.2461 0.2379 0.6400 0.4908 CITY OF MUSTANG RIDGE 0.6299 0.6417 0.1256 0.2511 CITY OF PFLUGERVILLE 0.1127 0.1127 0.0638 0.6350 CITY OF ROLLINGWOOD 0.0580 0.0609 0.0562 0.1273 CITY OF ROUND ROCK - - - 0.3797 CITY OF WEST LAKE HILLS 0.0542 0.0562 0.2799 0.0604 VILLAGE OF BRIARCLIFF 0.2799 0.2799 0.0400 0.0962 VILLAGE OF CREEDMOOR 0.0400 0.0400 0.2498 0.2799 VILLAGE OF POINT VENTURE 0.2498 0.2498 0.0400 0.0400 VILLAGE OF SAN LEANNA 0.0400 0.0400 0.1200 0.2498 VILLAGE OF THE HILLS - 0.1330 0.2500 0.0400 VILLAGE OF VOLENTE - - - 0.1210 VILLAGE OF WEBBERVILLE - - - 0.2500
144
TABLE 5 (1 of 3)
2006 2007 2008 2009 2010 2011
0.0965 0.0958 0.0954 0.0946 0.0951 0.0948 1.4930 1.1630 1.2020 1.2020 1.2270 1.2420 1.3700 1.0401 1.0401 1.0401 1.0401 1.0401 1.7277 1.4800 1.4800 1.4800 1.5300 1.5300 1.6801 1.4153 1.4900 1.4900 1.4900 1.6200 1.5625 1.2025 1.2025 1.2025 1.2025 1.2125 1.6500 1.4400 1.4800 1.4500 1.5400 1.5400 1.7780 1.4613 1.4613 1.4613 1.4613 1.4613 1.7050 1.4100 - - - - 1.4325 1.1780 1.1915 1.1860 1.1936 1.1930 1.5650 1.2000 1.1800 1.1800 1.1800 1.1800 1.6186 1.3585 1.3159 1.3159 1.3159 1.3159 1.6438 1.3334 1.3792 1.4223 1.4548 1.4998 1.7680 1.5150 1.5350 1.5150 1.5150 1.5150 1.4716 1.2350 1.2550 1.2850 1.2900 1.2900 1.6800 1.4700 1.4600 1.4600 1.4600 1.4800 1.6406 1.3238 1.3324 1.3800 1.3800 1.3350
0.4126 0.4034 0.4012 0.4209 0.4571 0.4811 0.4126 0.4034 - - - -
- - - - - - 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.5181 0.5081 0.4890 0.4890 0.4935 0.4935 0.7148 0.7300 0.7588 0.7588 0.7776 0.7539 0.5625 0.5425 0.5425 0.5350 0.5600 0.5600 0.5969 0.5800 0.5700 0.5700 0.6200 0.6300 0.2200 0.2139 0.1827 0.1929 0.1996 0.1996 0.5983 0.6076 0.6026 0.6004 0.6504 0.6704 0.3981 0.6135 0.6582 0.6734 0.8026 0.8212 0.2423 0.2493 0.2707 0.3065 0.3371 0.3578 0.6240 0.6190 0.6140 0.6090 0.6040 0.5990 0.1200 0.1159 0.1142 0.1116 0.1348 0.1446 0.3711 0.3652 0.3652 0.3966 0.4173 0.4173 0.0534 0.0534 0.0534 0.0534 0.0534 0.0534 0.0962 0.0962 0.0962 0.0962 0.0962 0.1175 0.2799 0.2799 0.2799 0.2799 0.3109 0.3109 0.0400 0.0600 0.0600 0.0900 0.0900 0.0900 0.2498 0.2498 0.2498 0.2498 0.2498 0.2498 0.0400 0.0400 0.0400 0.0400 0.0360 0.0298 0.1256 0.1230 0.1286 0.1286 0.1286 0.1286 0.2750 0.2750 0.3025 0.3025 0.3025 0.3025
145
TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 COUNTY TRAVIS COUNTY 0.4660 0.4918 0.4872 0.4993 SPECIAL DISTRICTS ANDERSON MILL MUD - - - - BASTROP-TRAVIS CO ESD NO 1 - - - - BELLA VISTA MUD 0.9300 0.9105 0.9105 0.8200 BELVEDERE MUD - - - - COTTONWD CREEK MUD NO 1 0.9500 0.9500 0.9500 0.9500 CYPRESS RANCH WCID NO 1 - - 0.6400 0.6900 HURST CREEK MUD 0.4600 0.4500 0.4420 0.4770 KELLY LANE WCID NO 1 - - - - KELLY LANE WCID NO 2 - - - - LAKESIDE MUD NO 3 - - - - LAKESIDE WCID NO 1 0.8700 0.8700 0.8700 0.8700 LAKESIDE WCID NO 2A - - - - LAKESIDE WCID NO 2B 0.8700 0.8700 0.8700 0.8700 LAKESIDE WCID NO 2C - - 0.8700 0.8700 LAKESIDE WCID NO 2D - - - - LAKEWAY MUD 0.2615 0.2802 0.2818 0.2818 LOST CREEK MUD 0.0933 0.1161 0.1229 0.1132 MOORES CROSSING MUD 0.7300 0.7300 0.7300 0.7300 NE TRAVIS CO UTILITY DISTRICT - 0.9300 0.9300 0.9300 NORTH AUSTIN MUD NO 1 - - - -NORTHTOWN MUD 0.6500 0.7500 0.7500 0.7500 NW AUSTIN MUD NO 1 0.3150 0.2632 0.2600 0.3000 NW TR CO RD DIST 3 GLDN TRI 0.1500 0.1660 0.1800 0.1650 PRESIDENTIAL GLEN MUD - - - - RIVER PLACE MUD 0.5000 0.5000 0.5000 0.4500 RNCH @ CYPRSS CRK MUD 1 0.6770 0.6618 0.6900 0.6927 SENNA HILLS MUD 0.6650 0.6650 0.6650 0.6650 SHADY HOLLOW MUD 0.2202 0.1732 0.1700 0.1500 SUNFIELD MUD NO 1 - - - - SUNFIELD MUD NO 2 - - - - SUNFIELD MUD NO 3 - - - - TANGLEWD FOREST LTD DIST 0.3100 0.3300 0.3525 0.3525 TRAVIS CO BEE CAVE RD DIST 1 - - - - TRAVIS CO ESD NO 1 0.0980 0.0999 0.0989 0.1000 TRAVIS CO ESD NO 10 0.0987 0.1000 0.0988 0.1000 TRAVIS CO ESD NO 11 0.0800 0.0800 0.0800 0.0900 TRAVIS CO ESD NO 12 0.0992 0.1000 0.0991 0.1000 TRAVIS CO ESD NO 13 - - - - TRAVIS CO ESD NO 14 0.0700 0.0700 0.1000 0.1000 TRAVIS CO ESD NO 2 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 3 0.1000 0.1000 0.1000 0.0994
146
TABLE 5 (2 of 3)
2006 2007 2008 2009 2010 2011
0.4499 0.4216 0.4122 0.4215 0.4658 0.4855
- - 0.4000 0.1300 0.1300 0.1300 - 0.1000 0.1000 0.0972 0.1000 0.0952
0.7979 0.7681 0.6056 0.5000 0.5042 0.5042 0.4500 0.4500 0.4500 0.4500 0.4500 0.4500 0.8968 0.8968 0.8968 0.8968 0.9500 0.9700 0.7200 0.7800 0.8150 0.9000 0.9000 0.9000 0.4821 0.4821 0.4320 0.4200 0.4490 0.4990 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500
- - 0.9500 0.9500 0.9500 0.9500 0.9000 0.9000 0.9000 0.9000 0.9000 0.9000 0.8700 0.8500 0.8500 0.8500 0.9000 0.9000
- - 0.9700 0.9700 0.9700 0.9700 0.8700 0.9700 0.9700 0.9700 0.9700 0.9700 0.8200 0.9000 0.9000 0.9400 0.9700 0.9700 0.8700 0.9700 0.9700 0.9700 0.9700 0.9700 0.2305 0.2122 0.1922 0.1967 0.2052 0.2052 0.1164 0.1716 0.1647 0.1711 0.1711 0.1711 0.7300 0.7595 0.7595 0.7595 0.9100 0.9100 0.9300 0.8993 0.8993 0.8993 0.8993 0.8993
- - 0.4050 0.3801 0.3819 0.3819 0.7500 0.7500 0.7500 0.7500 0.7500 0.7500 0.2900 0.2750 0.2525 0.2427 0.1450 0.1550 0.1300 0.1100 0.1100 0.1250 0.5019 0.5019 0.5019 0.5019 0.5019 0.5019 0.3350 0.3350 0.4000 0.3500 0.3500 0.3350 0.7065 0.7065 0.6400 0.6282 0.6102 0.6304 0.5774 0.5326 0.6075 0.5600 0.5400 0.5774 0.0500 0.0500 0.1500 0.1491 0.1469 0.0500 0.9000 0.9000
- 0.9000 0.9000 0.9000 0.2030 0.2030 - 0.9000 0.9000 0.9000 0.8900 0.9600 - 0.9000 0.9000 0.9000 0.1000 0.1000
0.3675 0.2200 0.2100 0.2100 0.1000 0.1000 - - 0.4700 0.6984 0.1000 0.0997
0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0900 0.0900 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0997 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000
147
TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 TRAVIS CO ESD NO 4 0.1000 0.1000 0.1000 0.0982 TRAVIS CO ESD NO 5 0.0708 0.0708 0.1000 0.1000 TRAVIS CO ESD NO 6 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 7 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 8 0.0687 0.0800 0.0790 0.0900 TRAVIS CO ESD NO 9 0.0710 0.0710 0.0710 0.0800 TRAVIS CO MUD NO 10 0.9500 0.9500 0.8000 0.8000 TRAVIS CO MUD NO 11 - 0.8800 0.8800 0.7725 TRAVIS CO MUD NO 14 - - - 0.8800 TRAVIS CO MUD NO 15 0.6500 0.6500 0.4940 0.2300 TRAVIS CO MUD NO 16 - - - - TRAVIS CO MUD NO 2 0.9500 0.9500 0.9500 0.9500 TRAVIS CO MUD NO 3 0.6100 0.5950 0.5792 0.5692 TRAVIS CO MUD NO 4 0.7500 0.7316 0.6796 0.7264 TRAVIS CO MUD NO 5 0.9089 0.9089 0.9089 0.9089 TRAVIS CO MUD NO 6 0.6500 0.6555 0.6316 0.5861 TRAVIS CO MUD NO 7 0.9089 0.9089 0.9089 0.9089 TRAVIS CO MUD NO 8 0.9089 0.9089 0.9089 0.8489 TRAVIS CO MUD NO 9 0.9089 0.9089 0.9089 0.9089 TRAVIS CO HEALTHCARE DISTRICT - - 0.0779 0.0779 WCID 17 COMANCHE TRAILS (DA) 0.1916 0.1802 0.1573 0.1536 WCID 17 FLINTROCK (DA) - 0.1419 0.1238 0.4381 WCID 17 STEINER RANCH (DA) 0.6150 0.6150 0.6150 0.6300 WCID NO 10 0.0475 0.0499 0.0506 0.0513 WCID NO 17 0.0590 0.0590 0.0600 0.0600 WCID NO 18 0.2845 0.2845 0.2780 0.2729 WCID NO 19 0.2300 0.2300 0.2300 0.2300 WCID NO 20 0.3700 0.3700 0.3637 0.3637 WCID POINT VENTURE 0.5550 0.5469 0.5311 0.4982 WELLS BRANCH MUD 0.5050 0.5000 0.4800 0.4800 WEST TRAVIS CO MUD NO 3 0.2400 0.2400 0.2500 0.2300 WEST TRAVIS CO MUD NO 5 0.3700 0.4050 0.4050 0.4050 WEST TRAVIS CO MUD NO 6 - - 0.4500 0.4500 WEST TRAVIS CO MUD NO 8 - 0.9500 0.9500 0.3500 WILBARGER CREEK MUD NO 1 - - - 0.9500 WILBARGER CREEK MUD NO 2 - 0.9500 0.9500 0.9500 WILLIAMSON/TRAVIS MUD NO 1 - - - - WMSN CO WSID DIST 3 - - - - WMSN-TR CO WCID NO 1D 0.9000 0.9000 0.8750 0.8250 WMSN-TR CO WCID NO 1F - - 0.9500 0.9500 WMSN-TR CO WCID NO 1G 1.0000 0.9500 0.9400 0.8430
148
TABLE 5 (3 of 3)
2006 2007 2008 2009 2010 2011 0.0905 0.1000 0.0986 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0850 0.0858 0.1000 0.1000 0.1000 0.1000 0.7470 0.7470
- - - - - - 0.0900 0.1000 0.1000 0.1000 0.7725 0.7725 0.0800 0.0800 0.0800 0.0850 0.1000 0.1000 0.7914 0.7500 0.7470 0.7470 0.1000 0.1000 0.7725 0.7725 0.7725 0.7725 0.9500 0.9903 0.8800 0.7909 0.7909 0.8500 0.3325 0.3325 0.2500 0.2500 0.2925 0.3325 0.9500 0.9500
- - 0.9000 0.9000 0.9700 0.9700 0.9000 0.9000 0.8800 0.8800 0.5000 0.4800 0.5425 0.5232 0.4950 0.4950 0.7296 0.7296 0.6927 0.6927 0.6715 0.7296 0.8571 0.8571 0.9089 0.9089 0.9089 0.8571 0.4750 0.4750 0.5182 0.4831 0.4531 0.4665 0.9089 0.9089 0.9089 0.9089 0.9089 0.9089 0.7213 0.7213 0.7796 0.7213 0.7213 0.7213 0.8756 0.8756 0.8920 0.8756 0.8756 0.8756 0.0719 0.0789 0.0734 0.0693 0.0679 0.0674 0.4223 0.4500 0.1036 - - - - - 0.4205 0.4382 0.3982 0.4000 0.6500 0.6500 0.5915 0.6150 0.5494 0.5249 0.5248 0.5200 0.0463 0.0436 0.0402 0.0390 0.0260 0.0279 0.0599 0.0575 0.0575 0.0575 0.0600 0.0600 0.2521 0.2295 0.2136 0.2081 0.2081 0.2081 0.2250 0.2250 0.2250 0.2250 0.2600 0.2600 0.3537 0.3500 0.3250 0.3200 0.3200 0.3200 0.4982 0.4652 0.3913 0.3613 0.3613 0.3613 0.4800 0.4800 0.4700 0.4700 0.4700 0.4700 0.0900 0.1000 0.1200 0.1750 0.2500 0.2720 0.3200 0.3050 0.3000 0.3000 0.2800 0.2800 0.4500 0.4500 0.4500 0.4500 0.4500 0.4500 0.5500 0.6000 0.6000 0.8000 0.8894 0.8894 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500
- - 0.7225 0.7140 0.6640 0.6620 - - 0.7730 0.7999 0.8150 0.8150
0.7800 0.7426 0.5412 0.4210 0.4210 0.4210 0.9500 0.9500 0.9000 0.9000 0.9000 0.9000 0.6816 0.6074 0.5761 0.5620 0.5758 0.5565
149
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SCHOOL DISTRICTS
AUSTIN COMM COLL DIST $ 53,930,430,665 $ 51,475,427,825 $ 51,866,673,676 $ 57,768,631,148
AUSTIN ISD
49,244,071,065
46,589,019,384
46,542,482,123 48,724,490,240
COUPLAND ISD
3,301,503
3,522,580
3,611,182 3,651,991
DEL VALLE ISD
3,043,859,920
2,989,946,259
2,957,441,927 3,006,501,362
DRIPPING SPRINGS ISD
8,914,037
10,174,460
10,356,109 10,276,726
EANES ISD
7,034,740,418
6,503,001,251
6,531,865,306 6,958,300,880
ELGIN ISD
51,049,931
59,429,432
66,911,329 110,651,256
HAYS CONSOLIDATED ISD
7,546,465
5,521,307
6,320,700 7,135,809
HUTTO ISD
-
1,404,558
2,380,224 3,369,776
JOHNSON CITY ISD
2,180,261
3,016,289
2,776,785 4,507,597
LAGO VISTA ISD
777,387,438
804,371,234
851,763,659 890,950,111
LAKE TRAVIS ISD
3,812,765,019
3,765,691,842
4,063,779,781 4,363,446,506
LEANDER ISD
2,929,875,390
3,237,491,571
3,556,492,120 4,162,942,924
MANOR ISD
1,913,339,235
1,797,158,750
1,928,237,697 2,081,420,587
MARBLE FALLS ISD
293,503,263
310,563,659
326,421,654 344,627,306
PFLUGERVILLE ISD
5,332,442,130
5,397,953,603
5,800,228,390 6,316,078,502
ROUND ROCK ISD
5,854,001,533
4,018,300,192
4,282,571,128 4,590,923,763
TOTAL SCHOOL DISTRICTS
134,239,408,273
126,971,994,196
128,800,313,790 139,347,906,484
CITIES
CITY OF AUSTIN
57,508,097,212
54,623,216,758
55,330,358,743 58,312,752,586
CITY OF AUSTIN/HAYS CO
-
558,400
558,400 558,400
CITY OF AUSTIN/WMSN CO
1,555,432,607
-
2,389,262 11,473,606
CITY OF BEE CAVE
247,943,307
256,041,303
312,161,338 354,379,056
CITY OF CEDAR PARK
37,256,270
39,549,893
44,268,243 83,799,866
CITY OF ELGIN
722,332
4,169,384
6,809,739 34,534,097
CITY OF JONESTOWN
146,993,600
164,778,206
168,122,533 183,924,744
CITY OF LAGO VISTA
450,525,911
454,137,500
483,526,374 504,900,462
CITY OF LAKEWAY
1,272,282,733
1,228,883,462
1,319,015,182 1,411,234,312
150
TABLE 6 (1 of 6)
2006 2007 2008 2009 2010 2011
$ 76,222,533,853 $ 86,077,451,588 $ 95,728,069,724 $ 100,814,932,581 $ 96,171,265,868 $ 100,506,271,488
56,308,881,914 63,094,101,286 70,533,145,307
73,467,671,340 70,816,356,728 72,638,105,135
4,145,527 3,971,016 4,173,003
4,081,685 4,042,645 4,002,906
3,512,690,816 3,946,975,455 4,227,709,391
4,196,623,729 3,903,825,425 4,000,312,874
12,208,705 17,769,487 16,245,424
16,282,065 16,766,673 21,563,613
8,403,322,186 9,384,826,237 10,611,029,806
10,702,862,335 10,020,779,707 10,079,819,989
148,578,093 187,201,903 222,388,484
228,739,227 220,032,703 214,530,565
8,329,911 8,481,262 7,873,315
11,513,965 7,927,357 7,835,116
3,840,895 4,588,474 - - - -
7,695,999 10,414,843 11,102,862
9,894,577 10,177,628 10,116,336
1,145,330,631 1,341,820,736 1,542,108,661
1,637,514,251 1,574,812,311 1,556,328,192
5,583,860,466 6,522,817,346 7,568,687,493
7,863,134,421 7,563,912,842 7,757,527,167
4,931,194,729 5,873,521,257 6,177,567,405
6,489,222,286 6,275,766,149 6,402,465,379
2,335,247,996 2,848,385,566 3,730,969,280
4,217,760,956 3,705,912,613 5,708,442,584
398,909,109 471,867,680 590,531,735
572,212,154 599,442,152 547,046,712
7,066,752,458 8,006,507,992 8,520,918,319
8,591,120,667 8,177,619,250 8,267,679,920
5,161,615,770 5,781,282,307 6,055,273,153
5,981,779,112 758,824,729 5,555,697,951
171,255,139,058 193,581,984,435 215,547,793,362
224,805,345,351 209,827,464,780 223,277,745,927
67,455,087,491 76,232,216,305 84,891,503,376
88,023,044,312 83,883,875,709 87,870,247,142
558,400 558,400 -
- - -
13,851,325 81,618 -
- - -
565,121,802 670,903,514 903,217,568
922,713,828 861,637,683 925,453,690
90,478,552 96,687,752 79,980,873
82,057,303 60,889,014 67,293,889
45,735,631 59,818,683 63,487,744
61,711,902 182,707,566 56,866,826
255,655,726 334,617,100 409,604,232
464,052,141 16,283,442 412,446,794
612,066,016 679,221,299 783,174,347
774,831,435 - 738,776,059
1,711,575,025 2,043,555,598 2,401,953,775
2,516,823,252 2,434,335,810 2,515,956,981
151
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
CITIES
CITY OF LEANDER
30,629,277
37,920,469
53,189,926
65,611,253
CITY OF MANOR
45,720,169
67,752,496
98,262,930
134,998,915
CITY OF MUSTANG RIDGE
30,523,588
35,036,453
36,359,701
40,476,605
CITY OF PFLUGERVILLE
1,216,611,250
1,233,675,092
1,345,042,505
1,449,175,538
CITY OF ROLLINGWOOD
292,880,583
266,310,117
280,311,108
304,064,178
CITY OF ROUND ROCK
308,087,348
257,081,069
255,887,192
299,769,882
CITY OF SUNSET VALLEY
173,461,451
186,239,544
179,890,645
183,091,855
CITY OF WEST LAKE HILLS
916,533,915
837,660,845
806,661,406
851,399,591
VILLAGE OF BRIARCLIFF
128,894,991
124,011,028
132,539,869
136,540,190
VILLAGE OF CREEDMOOR
13,966,528
16,087,164
16,940,882
18,533,710
VILLAGE OF GARFIELD
-
-
7,930
23,260
VILLAGE OF POINT VENTURE
84,373,304
87,873,997
94,489,203
102,682,469
VILLAGE OF SAN LEANNA
27,052,259
27,224,893
31,678,103
34,746,966
VILLAGE OF THE HILLS
334,835,171
327,427,826
337,052,784
347,763,066
VILLAGE OF VOLENTE
-
83,908,150
106,743,200
109,740,974
VILLAGE OF WEBBERVILLE
-
10,715,270
10,989,627
10,599,793
TOTAL CITIES
64,822,823,806
60,370,259,319
61,453,256,825
64,986,775,374
COUNTIES
TRAVIS COUNTY
78,467,819,604
75,220,153,500
76,570,337,388
81,178,127,111
WILLIAMSON COUNTY
1,728,619,300
190,708,482
279,875,118
322,833,682
TOTAL COUNTIES
80,196,438,904
75,410,861,982
76,850,212,506
81,500,960,793
SPECIAL DISTRICTS
ACC DIST - WMSN CO
4,044,321
3,898,978
3,431,079
3,491,698 ANDERSON MILL LIMITED DISTRICT
-
-
-
-
ANDERSON MILL MUD
-
-
-
-
AUSTIN MUD NO 1
225,968,415
260,656,166
353,456,910
333,953,942
AUSTIN MUD NO 2
98,576,526
105,864,422
113,636,686
119,545,897
AUSTIN MUD NO 3
1,129,272
1,129,272
1,991,669
10,843,974
152
TABLE 6 (2 of 6)
2006 2007 2008 2009 2010 2011
88,895,221
139,958,247
178,194,353
207,025,149
201,039,254
213,890,030
187,975,085
222,124,712
235,857,149
243,997,208
234,729,344
235,742,926
48,555,580
55,133,490
55,049,930
55,355,865
54,441,069
53,892,167
1,569,132,005
1,950,814,266
2,563,136,569
2,821,125,254
2,961,209,674
2,994,976,051
387,205,038
442,254,165
504,145,439
525,563,438
462,781,527
467,145,435
332,014,873
340,634,206
358,967,543
311,607,998
278,775,802
298,484,907
207,796,702
243,360,641
292,513,000
274,498,633
272,855,490
285,776,108
1,074,959,665
1,201,839,646
1,364,222,749
1,425,907,353
1,300,325,692
1,280,534,130
168,092,532
177,715,003
207,689,145
213,401,994
201,762,794
190,834,924
23,625,751
27,516,158
30,113,856
34,613,648
31,707,271
37,428,294
17,300
81,756
73,360 - - -
126,084,032
141,331,235
159,244,352
176,806,676
170,524,029
174,068,850
40,457,514
41,769,260
41,146,289
45,410,821
45,271,676
45,326,556
394,335,466
427,919,073
460,486,093
462,736,757
429,077,832
407,700,023
123,523,551
140,561,240
149,971,271
155,617,466
58,601,042
156,957,939
13,220,421
15,372,839
16,462,773
16,202,389
155,583,478
16,642,713
75,536,020,704
85,686,046,206
96,150,195,786
99,815,104,822
94,298,415,198
99,446,442,434
94,602,109,466
107,130,923,352
119,823,723,365
123,995,661,148
118,418,917,319
122,782,233,073
350,641,187
384,748,516
- - - -
94,952,750,653
107,515,671,868
119,823,723,365
123,995,661,148
118,418,917,319
122,782,233,073
3,491,741
4,522,384
-
191,612
-
-
-
-
-
9,405,969
9,274,862
8,860,065
-
-
8,642,308
-
-
-
315,906,543
275,495,001
377,864,131
259,944,511
232,974,301
308,694,550
134,989,815
144,890,825
158,329,932
166,090,386
165,389,692
160,855,224
17,821,625
58,021,152
102,911,347
105,076,404
131,396,314
125,671,514
153
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS BASTROP-TRAVIS COUNTIES ESD NO 1
-
-
-
-
BELLA VISTA MUD
8,282,293
21,520,594
35,298,531
56,040,686
BELVEDERE MUD
-
-
-
-
COTTONWD CREEK MUD NO 1
275,656
4,392,774
4,396,914
10,068,778
CYPRESS RANCH WCID NO 1
-
24,162
5,986,326
DOWNTOWN PUB IMP DIST
2,512,550,454
2,333,106,139
2,251,826,676
2,450,260,373
E SIXTH ST PUB IMP DIST
-
125,484,440
138,981,570
HURST CREEK MUD
361,846,745
353,457,794
363,719,173
375,208,560
KELLY LANE WCID NO 1
-
-
-
-
KELLY LANE WCID NO 2
-
-
-
-
LAGO VISTA MUD
-
-
-
6,425
LAKESIDE MUD NO 3
-
-
-
-
LAKESIDE WCID NO 1
22,680,911
34,190,026
45,455,657
57,042,305
LAKESIDE WCID NO 2
1,016
51,768
53,572
55,647
LAKESIDE WCID NO 2A
216,948
216,895
141,863
141,850
LAKESIDE WCID NO 2B
3,634,335
8,398,332
21,875,917
33,115,898
LAKESIDE WCID NO 2C
63,733
62,764
1,320,915
11,090,976
LAKESIDE WCID NO 2D
31,850
31,850
31,850
32,060
LAKEWAY MUD
737,371,400
705,924,248
728,859,287
752,218,752
LAZY NINE MUD
-
-
-
-
LAZY NINE MUD NO 1A
-
-
-
-
LAZY NINE MUD NO 1B
-
-
-
-
LAZY NINE MUD NO 1C
-
-
-
-
LAZY NINE MUD NO 1D
-
-
-
-
LAZY NINE MUD NO 1E
-
-
-
-
LOST CREEK MUD
534,494,218
468,011,066
463,350,847
492,677,772
MOORES CROSSING MUD
37,938,532
38,167,678
44,444,608
48,389,767
NE TCRD DIST NO 4 (WELLS PT)
84,886,598
93,311,359
87,179,594
83,454,177
NE TRAVIS CO ROAD DIST NO 2
494,667,059
616,390,187
745,086,156
865,927,719
NE TRAVIS CO UTILITY DIST
-
446,442
6,410,411
37,333,634
154
TABLE 6 (3 of 6)
2006 2007 2008 2009 2010 2011
-
119,471,974
138,668,443
143,413,922
136,086,769
130,339,652
74,742,119
93,097,017
104,388,950
102,146,627
101,100,197
100,867,600
106,114
17,059,886
46,383,042
59,981,521
52,521,819
56,924,335
26,099,942
44,746,191
54,620,766
59,440,219
55,203,994
50,175,224
14,715,046
23,912,805
29,136,547
34,241,595
34,613,721
40,274,226
3,235,239,648
3,605,988,883
3,958,563,648
4,167,067,572
4,301,926,604
5,253,303,792
174,240,584
192,819,200
200,163,622
212,279,797
213,413,048
221,871,283
425,577,999
465,438,119
503,889,883
509,246,499
474,659,351
453,899,532
297,142
5,540,091
20,435,550
35,516,757
44,017,096
50,150,907
273,698
568,143
717,790
714,533
1,912,085
2,734,647
6,725
-
-
-
-
-
448,101
7,213,074
19,482,050
30,636,774
33,099,882
38,375,075
71,856,990
91,799,456
102,499,428
113,411,102
106,785,954
106,122,085
55,647
-
-
-
-
-
170,080
234,761
313,801
308,562
184,083
181,848
52,465,177
56,930,406
69,093,086
67,145,474
68,168,110
67,487,556
22,632,459
32,182,810
44,394,852
51,577,218
58,292,401
61,572,194
32,493
6,992,213
30,265,762
31,969,702
36,659,302
53,422,472
840,594,795
918,040,853
1,018,268,618
1,043,771,477
971,117,181
976,728,028
102,906
464,499
-
-
-
-
-
-
32,457
32,268
29,700
30,049
-
-
293,018
772,677
460,458
461,000
-
-
8,493
8,561
7,740
7,589
-
-
13,212
12,635
11,423
11,678
-
-
41,233
41,097
37,157
38,449
576,531,144
606,523,175
673,774,346
647,247,297
609,524,368
630,167,140
60,805,458
71,152,971
81,880,348
87,156,688
72,668,705
77,478,253
94,565,333
100,379,708
98,018,812
93,789,819
89,845,982
91,754,147
1,078,730,565
962,486,330
880,602,874
757,168,468
673,389,158
699,315,236
68,558,579
122,904,193
134,763,764
155,105,952
150,360,888
157,081,649
155
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS
NORTH AUSTIN MUD NO 1
-
-
-
-
NORTH TRAVIS CO MUD NO 5
-
-
-
-
NORTHTOWN MUD
147,970,143
185,968,840
230,296,103
275,008,019
NW AUSTIN MUD NO 1
358,985,389
340,080,097
347,931,699
381,378,938
NW AUSTIN MUD NO 2
-
-
-
NW TR CO RD DIST 3 GLDN TRI
408,134,844
369,333,954
346,072,218
377,864,503
PRESIDENTIAL GLEN MUD
-
-
-
- REINVESTMENT ZONE # 1 CITY OF PFLUG
-
-
-
-
RIVER PLACE MUD
406,108,200
376,069,043
375,308,987
405,311,182 RMMA REUSE & REDEVELOPMENT
-
-
-
-
RNCH @ CYPRSS CRK MUD 1
180,871,215
195,001,588
196,752,793
201,221,842
SENNA HILLS MUD
102,895,594
89,349,415
92,062,342
95,873,264
SHADY HOLLOW MUD
213,233,476
200,051,678
202,675,788
196,798,223
SUNFIELD MUD NO 1
-
-
-
-
SUNFIELD MUD NO 2
-
-
-
-
SUNFIELD MUD NO 3
-
-
-
-
SW TRAVIS CO RD DIST NO 1
476,563,516
462,099,359
480,090,275
542,497,449
TANGLEWD FOREST LTD DIST
224,798,947
210,571,813
213,671,880
220,447,586
TR CO RFP DIST NO 3
-
4,600
156,056
TRAVIS CO BCCP
1,328,251,646
1,369,321,405
1,798,040,224
2,098,020,318 TRAVIS CO BEE CAVE ROAD DIST NO 1
-
-
-
-
TRAVIS CO ESD NO 1
672,595,289
686,648,216
730,401,962
763,232,816
TRAVIS CO ESD NO 10
779,034,432
729,340,993
781,815,891
820,930,992
TRAVIS CO ESD NO 11
839,645,067
877,062,405
631,582,607
647,846,662
TRAVIS CO ESD NO 12
395,201,458
439,624,834
519,466,912
623,940,411
TRAVIS CO ESD NO 13
-
-
-
-
TRAVIS CO ESD NO 14
285,254,620
391,846,637
506,571,201
632,096,384
TRAVIS CO ESD NO 2
3,985,588,071
3,946,515,780
4,081,304,656
4,375,949,198
TRAVIS CO ESD NO 3
1,461,500,479
1,351,518,342
1,373,150,188
1,437,454,685
TRAVIS CO ESD NO 4
1,288,357,555
1,277,820,955
1,282,169,352
1,373,406,005
156
TABLE 6 (4 of 6)
2006 2007 2008 2009 2010 2011
- - 76,180,062
79,572,961 77,200,201 74,981,518
- - -
- - -
321,380,925 372,033,134 419,470,520
510,138,735 453,754,804 498,798,628
439,251,937 457,686,405 508,009,617
494,038,372 - 124,962
4,697,043,829 - -
- - 33,853
453,968,314 476,764,371 497,248,477
466,063,027 397,554,870 394,508,453
2,699,100 2,118,600 6,871,445
4,616,506 5,233,514 6,332,765
- - -
- - 7,603,811
442,765,865 477,393,950 493,192,575
538,131,089 498,963,974 492,503,884
64,343,082 101,973,194 164,530,108
317,670,349 386,249,627 433,603,957
213,374,198 236,023,383 75,122,146
76,728,662 68,529,045 68,208,111
113,885,573 141,906,873 159,934,601
187,040,235 3,449,695 203,015,457
212,841,800 233,936,133 259,916,901
267,152,252 254,992,612 248,278,130
- 5,904 6,001
5,984 5,884 5,938
- 74,865 76,008
75,805 74,584 75,244
- 11,340 11,902
11,876 11,719 11,803
695,721,408 867,070,944 1,045,637,212
1,151,351,491 1,098,672,534 1,118,673,533
238,585,951 262,195,984 277,811,644
279,343,978 272,931,007 272,665,423
18,472 - -
- - -
2,694,986,376 3,463,652,379 4,048,438,138
4,412,058,807 5,637,855,752 5,730,628,564
- 54,011,050 173,138,516
158,856,234 118,624,066 122,207,598
1,681,434,242 1,930,813,723 2,209,850,809
2,326,798,780 2,259,443,667 2,248,109,848
963,795,330 1,136,995,221 1,267,044,378
1,312,381,599 1,274,196,179 1,310,462,566
739,181,797 728,095,863 792,203,019
795,980,014 418,114,196 776,454,857
819,046,622 957,738,130 1,063,615,208
1,112,269,006 1,043,547,150 1,045,481,878
33,379,764 38,797,412 49,084,254
48,912,575 48,529,134 49,525,135
803,260,709 980,438,697 1,059,724,433
1,100,279,707 1,094,974,877 1,116,584,429
- 5,219,343,375 5,913,725,021
6,366,662,333 6,159,348,195 6,195,034,654
1,713,215,412 1,905,576,950 2,108,322,318
2,183,487,427 2,088,714,408 2,095,539,086
1,483,872,491 1,611,095,550 1,727,152,041
1,578,496,034 1,482,428,586 1,478,440,934
157
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS
TRAVIS CO ESD NO 5
781,375,901
665,306,594
654,633,483
662,517,460
TRAVIS CO ESD NO 6
4,228,272,738
4,188,969,540
4,553,007,514
5,033,443,885
TRAVIS CO ESD NO 7
486,718,324
567,224,751
575,925,873
610,236,494
TRAVIS CO ESD NO 8
787,509,398
795,750,890
841,457,008
871,977,849
TRAVIS CO ESD NO 9
3,866,030,345
3,574,923,237
3,588,230,590
3,782,535,073
TRAVIS CO MUD NO 10
36,619,067
41,086,592
43,540,360
44,443,768
TRAVIS CO MUD NO 11
-
-
-
1,825,136
TRAVIS CO MUD NO 12
-
-
-
1,624,803
TRAVIS CO MUD NO 13
-
-
-
2,303,818
TRAVIS CO MUD NO 14
93,049
622,087
5,400,693
19,374,425
TRAVIS CO MUD NO 15
13,344,126
20,385,685
39,229,713
57,815,943
Travis Co MUD No 16
-
-
-
-
TRAVIS CO MUD NO 2
1,675,950
1,347,609
16,265,395
40,525,079
TRAVIS CO MUD NO 3
301,635,518
286,279,757
295,905,239
320,564,611
TRAVIS CO MUD NO 4
63,809,611
60,957,219
62,773,080
61,640,535
TRAVIS CO MUD NO 5
9,492,853
10,198,837
11,898,724
11,883,689
TRAVIS CO MUD NO 6
47,082,836
58,380,136
71,315,176
79,532,608
TRAVIS CO MUD NO 7
1,661,172
1,661,052
1,660,872
1,660,960
TRAVIS CO MUD NO 8
15,084,332
16,328,350
19,355,022
24,670,440
TRAVIS CO MUD NO 9
3,337,642
3,336,642
3,319,556
3,205,374
TRAVIS CO RFP DIST NO 6
-
-
-
- TRAVIS COUNTY HEALTHCARE DISTRICT
68,577
336,149
76,660,351,219
81,262,884,904
TRAVIS-CREEDMOOR MUD
-
-
-
-
WALLER CREEK TIF
-
-
-
-
WCID 17 COMANCHE TRAILS (DA)
62,173,480
69,866,393
76,065,746
80,320,430
WCID 17 FLINTROCK (DA)
-
37,096,233
51,360,558
65,747,055
WCID 17 SERENE HILLS (DA)
-
-
-
-
WCID 17 SOUTHVIEW (DA)
10,864,382
11,150,084
11,787,487
12,016,880
WCID 17 STEINER RANCH (DA)
411,578,493
447,792,584
526,494,106
682,025,881
WCID NO 10
1,721,303,106
1,583,027,851
1,558,654,664
1,633,841,088
WCID NO 14
300,386,288
300,674,564
328,093,965
343,161,570
158
TABLE 6
(5 of 6)
2006 2007 2008 2009 2010 2011
719,804,618
819,646,174
878,878,696
916,005,050
897,589,909
890,591,710
6,396,606,049
7,617,605,418
8,810,472,653
9,256,241,042
750,622,154
9,117,902,956
-
-
- -
-
963,875
1,079,098,281
1,289,929,657
1,465,233,647
1,521,737,524
1,521,478,393
1,549,511,884
4,637,324,498
5,136,340,688
5,767,507,778
5,684,513,791
5,311,275,071
5,305,035,836
54,955,152
60,616,842
68,464,789
100,370,196
100,118,910
107,998,867
7,902,722
30,545,722
68,169,711
95,346,535
100,466,756
122,995,240
6,743,451
6,523,144
9,004,183
8,998,842
6,938,919
6,813,122
8,329,405
8,080,148
9,821,601
9,839,457
6,419,636
6,824,124
34,555,526
56,498,958
69,703,458
76,748,247
72,137,320
66,659,558
76,162,768
108,848,832
137,686,034
155,892,991
158,949,835
175,116,503
-
-
470,973
468,243
463,297
14,010,726
73,675,734
99,762,317
128,627,708
136,059,489
121,367,756
114,150,531
385,530,609
448,760,257
504,045,841
527,767,352
488,301,721
498,517,907
61,805,249
66,033,186
67,434,211
60,093,043
53,632,479
52,820,202
21,495,136
45,313,687
75,449,748
90,717,659
83,116,335
81,028,206
100,062,233
131,222,846
155,915,620
157,318,405
149,257,829
148,387,245
1,697,576
1,696,941
1,692,179
1,690,455
1,689,767
1,687,265
34,682,861
52,153,356
69,322,387
68,652,509
62,942,457
61,005,748
3,487,078
3,680,470
3,581,021
3,570,108
5,545,668,880
3,500,989
-
-
-
-
8,928,459,471
160,880
94,685,699,543
107,127,454,644
119,816,481,779
123,976,721,646
118,418,783,291
122,776,723,219
-
-
284,762
5,797,462
5,539,404
11,358,946
-
-
391,771,817
498,525,964
484,233,353
724,479,480
93,055,275
116,157,692
128,275,434
131,410,753
139,167,436
146,263,874
94,262,227
139,854,116
183,076,075
204,413,777
197,679,337
208,824,545
-
-
-
-
450,965
1,783,759
13,371,551
13,869,610
18,761,805
20,345,928
21,049,802
21,032,354
922,454,420
1,238,937,147
1,396,625,761
1,555,569,104
1,556,282,554
1,609,167,202
2,027,957,013
2,273,105,662
2,571,572,694
2,715,252,826
2,465,426,614
2,440,326,288
457,813,051
5,489,884
4,733,950
4,268,478
3,986,440
601,316
159
TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005
SPECIAL DISTRICTS
WCID NO 17 1,292,303,072 1,354,765,569 1,541,169,254 1,829,438,083
WCID NO 18 290,870,946 275,062,400 291,228,799 311,681,636
WCID NO 19 170,758,319 150,861,768 149,266,817 156,431,851
WCID NO 20 254,824,365 231,532,492 235,089,596 249,775,659
WCID NO 21 34,271,397 35,161,236 46,578,042 54,033,358
WCID POINT VENTURE 82,039,337 85,523,936 92,212,469 100,453,451
WELLS BRANCH MUD 687,421,714 635,941,190 634,237,549 637,457,941
WEST CYPRESS HILLS WCID NO 1 - - - -
WEST TRAVIS CO MUD NO 3 164,511,673 155,074,475 152,221,524 157,787,343
WEST TRAVIS CO MUD NO 5 122,462,937 132,368,359 136,658,708 147,523,002
WEST TRAVIS CO MUD NO 6 - - 22,651,550 37,214,040
WEST TRAVIS CO MUD NO 7 - - 3,225,826 3,182,082
WEST TRAVIS CO MUD NO 8 - - 2,760,368 4,034,355
WILBARGER CRK MUD NO 1 - 96,003 94,592 736,908
WILBARGER CRK MUD NO 2 - 744,654 266,462 1,109,324
WILLIAMSON/TRAVIS MUD NO 1 - - - -
WMSN CO WSID DIST 3 513,115 582,393 3,553,060 6,377,423
WMSN-TR CO WCID NO 1C 7,385 - - -
WMSN-TR CO WCID NO 1D 18,769,796 39,685,876 66,607,186 94,408,556
WMSN-TR CO WCID NO 1F 14,064,374 8,070,977 8,227,962 8,097,547
WMSN-TR CO WCID NO 1G 3,725,201 30,719,179 62,083,100 121,849,239
TOTAL SPECIAL DISTRICTS 34,970,311,042 34,426,347,451 113,031,705,502 120,988,674,875
TOTAL APPRAISED VALUE $ 314,228,982,025 $ 297,179,462,948 $ 380,135,488,623 $ 406,824,317,526
160
TABLE 6 (6 of 6)
2006 2007 2008 2009 2010 2011
2,484,978,785
3,177,619,403
3,655,562,675 3,914,784,598
3,899,941,289
4,063,617,569
360,384,734
429,480,260
469,705,700 479,475,132
463,557,434
467,328,007
180,788,989
203,096,077
184,288,376 198,803,195
173,155,146
173,523,687
286,816,703
307,119,059
339,977,959 343,687,311
333,038,372
332,612,811
374,829
504,817
571,570 1,763,261
1,748,420
1,598,404
121,521,355
136,761,771
154,895,605 172,415,362
166,167,418
169,694,241
691,196,903
755,012,689
870,827,447 896,972,489
845,782,358
838,346,850
42,702
69,633
74,791 73,237
71,995
72,554
174,501,587
182,441,419
200,705,282 196,679,858
182,335,632
180,442,683
171,459,603
194,142,212
208,659,900 203,368,261
180,562,556
192,038,490
69,668,413
114,205,255
157,047,544 195,523,513
209,023,181
201,794,402
3,341,172
3,635,536
3,624,723 5,481,808
4,288,093
2,648,525
64,585,149
89,854,729
109,844,066 100,352,762
90,276,958
93,627,591
624,627
5,924,378
8,693,422 10,639,550
11,924,440
12,930,586
2,463,468
3,359,268
3,494,556 3,114,268
3,114,268
3,589,986 - -
91,983,769 99,015,790
89,139,997
90,971,517
9,379,131
18,183,231
27,348,680 46,452,469
47,018,182
48,538,746
- - - - - -
135,405,691
186,263,381
220,663,559 241,183,903
243,101,506
258,677,686
15,284,404
31,775,798
45,094,066 46,720,206
49,219,821
51,982,801
178,652,140
232,080,971
240,399,361 239,939,107
230,719,198
241,816,374
143,069,114,076
162,654,286,835
183,051,308,833 190,093,820,489
188,846,214,980
189,604,849,885
$ 484,813,024,491 $ 549,437,989,344 $ 614,573,021,346 $ 638,709,931,810 $ 611,391,012,277 $ 635,111,271,319
161
TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SCHOOL DISTRICT AUSTIN COMM COLL DIST 120,805 185,897 205,342 214,602 AUSTIN ISD 3,368,287 3,372,609 3,175,084 2,867,856 COUPLAND ISD 216 241 230 195 DEL VALLE ISD 198,494 201,137 187,611 170,397 DRIPPING SPRINGS ISD 689 837 808 732 EANES ISD 557,214 568,954 509,670 465,609 ELGIN ISD - - - 6,161 HAYS CONSOLIDATED ISD - - - 553 HUTTO ISD - - - 264 JOHNSON CITY ISD - - - 295 LAGO VISTA ISD 55,995 59,827 58,998 52,693 LAKE TRAVIS ISD 270,201 281,273 288,563 266,973 LEANDER ISD - - - 266,033 MANOR ISD 142,051 136,756 136,642 124,675 MARBLE FALLS ISD - - - 21,667 PFLUGERVILLE ISD 403,059 456,309 456,788 422,620 ROUND ROCK ISD - - - 332,935 TOTAL SCHOOL DISTRICTS 5,117,011 5,263,839 5,019,735 5,214,262 CITIES CITY OF AUSTIN 1,191,230 1,266,554 1,080,469 976,058 CITY OF AUSTIN/HAYS CO - 15 13 11 CITY OF AUSTIN/WMSN CO 35,439 - - - CITY OF BEE CAVE 993 968 1,124 272 CITY OF CEDAR PARK - - - 848 CITY OF ELGIN - - - 392 CITY OF JONESTOWN 5,127 5,460 5,192 4,696 CITY OF LAGO VISTA 14,327 15,049 15,008 12,921 CITY OF LAKEWAY 14,231 14,387 14,946 13,776 CITY OF LEANDER - - - 1,432 CITY OF MANOR 1,474 1,722 2,248 2,803 CITY OF MUSTANG RIDGE 384 441 457 434 CITY OF PFLUGERVILLE 39,242 41,840 42,659 39,049 CITY OF ROLLINGWOOD 1,475 1,553 1,759 1,662 CITY OF ROUND ROCK - - - 4,268 CITY OF WEST LAKE HILLS 2,487 2,630 2,527 2,170 VILLAGE OF BRIARCLIFF 340 370 376 570 VILLAGE OF CREEDMOOR 199 238 236 223 VILLAGE OF POINT VENTURE 176 189 192 179 VILLAGE OF SAN LEANNA 336 349 383 360 VILLAGE OF THE HILLS 576 585 564 497 VILLAGE OF VOLENTE - 570 567 533 VILLAGE OF WEBBERVILLE - - 134 106 TOTAL CITIES 1,308,037 1,352,920 1,168,856 1,063,257
162
TABLE 7 (1 of 4)
2006 2007 2008 2009 2010 2011 257,187 362,185 386,725 421,839 430,066 424,202 2,881,020 3,086,939 3,443,227 3,748,951 3,951,673 3,930,700 188 170 180 186 195 188 186,417 220,527 231,213 237,280 236,555 235,486 784 791 669 676 764 798 476,675 509,760 547,555 586,779 596,039 588,084 6,821 9,963 12,304 12,936 13,880 12,961 541 611 521 817 585 562 282 297 - - - - 403 512 607 555 615 590 60,936 65,342 71,545 80,714 82,182 78,228 295,279 348,096 384,184 421,308 431,380 429,518 286,884 340,218 367,732 412,398 431,100 439,069 139,984 180,108 200,652 220,197 210,335 213,755 21,382 25,961 31,272 33,327 36,283 32,150 417,236 483,030 510,087 550,884 563,272 553,466 329,825 352,652 361,851 387,783 382,925 361,071 5,361,844 5,987,162 6,550,323 7,116,631 7,367,849 7,300,828 995,435 1,337,437 1,441,281 1,654,655 1,827,479 1,898,893 9 11 - - - - - - - - 404 607 797 845 835 866 964 1,250 1,693 1,798 1,366 1,493 635 1,383 1,556 1,553 1,561 1,401 5,596 8,388 9,933 11,604 11,703 11,172 13,420 17,181 18,695 19,487 21,925 20,825 14,872 21,359 20,716 24,184 25,648 25,645 2,037 3,972 4,965 6,088 6,808 7,257 2,948 6,472 7,134 7,880 9,573 9,464 449 653 691 812 960 967 38,864 58,945 73,400 82,641 91,270 89,352 1,715 2,341 2,450 2,640 3,247 3,447 4,445 5,660 5,197 5,446 5,180 5,034 2,120 2,923 3,125 3,469 3,588 3,448 625 843 953 1,033 1,044 1,168 220 363 386 464 503 557 204 416 452 786 825 813 389 502 481 548 579 560 523 703 735 768 680 519 608 818 899 976 1,038 1,013 131 191 223 232 248 247 1,086,613 1,472,418 1,595,763 1,827,907 2,016,061 2,084,141
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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 COUNTY TRAVIS COUNTY 1,511,162 1,590,206 1,497,812 1,395,590 TOTAL COUNTY 1,511,162 1,590,206 1,497,812 1,395,590 SPECIAL DISTRICTS ANDERSON MILL MUD - - - - BASTROP-TRAVIS CO ESD NO 1 - - - - BELLA VISTA MUD 408 1,066 1,641 1,987 BELVEDERE MUD - - - - COTTONWD CREEK MUD NO 1 14 227 213 418 CYPRESS RANCH WCID NO 1 - - 1 181 HURST CREEK MUD 7,168 7,131 6,749 6,418 KELLY LANE WCID NO 1 - - - - KELLY LANE WCID NO 2 - - - - LAKESIDE MUD NO 3 - - - - LAKESIDE WCID NO 1 1,045 1,617 2,016 2,170 LAKESIDE WCID NO 2A - - - - LAKESIDE WCID NO 2B 160 397 972 1,259 LAKESIDE WCID NO 2C - - 53 417 LAKESIDE WCID NO 2D - - - - LAKEWAY MUD 9,916 10,619 10,347 9,171 LOST CREEK MUD 2,467 2,916 2,884 2,421 MOORES CROSSING MUD 1,449 1,497 1,635 1,526 NE TRAVIS CO UTILITY DISTRICT - 23 299 1,510 NORTH AUSTIN MUD NO 1 - - - - NORTHTOWN MUD 4,647 7,186 8,332 8,508 NW AUSTIN MUD NO 1 5,760 4,754 4,512 4,815 NW TR CO RD DIST 3 GLDN TRI 3,234 3,323 3,171 2,699 PRESIDENTIAL GLEN MUD - - - - RIVER PLACE MUD 9,574 9,236 8,615 7,142 RNCH @ CYPRSS CRK MUD 1 6,417 6,959 6,879 6,035 SENNA HILLS MUD 3,497 3,230 3,128 2,774 SHADY HOLLOW MUD 2,380 1,876 1,751 1,284 SUNFIELD MUD NO 1 - - - - SUNFIELD MUD NO 2 - - - - SUNFIELD MUD NO 3 - - - - TANGLEWD FOREST LTD DIST 3,487 3,640 3,690 3,263 TRAVIS CO BEE CAVE RD DIST 1 - - - - TRAVIS CO ESD NO 1 3,387 3,660 3,630 3,279 TRAVIS CO ESD NO 10 3,755 3,832 3,846 3,515 TRAVIS CO ESD NO 11 3,397 3,675 2,432 2,402 TRAVIS CO ESD NO 12 1,894 2,221 2,478 2,599 TRAVIS CO ESD NO 13 - - - - TRAVIS CO ESD NO 14 963 1,245 2,143 2,414 TRAVIS CO ESD NO 2 19,446 20,106 19,586 17,769
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TABLE 7 (2 of 4)
2006 2007 2008 2009 2010 2011 1,395,464 1,803,293 1,913,141 2,128,200 2,389,775 2,456,872 1,395,464 1,803,293 1,913,141 2,128,200 2,389,775 2,456,872 - - 142 51 53 49 - 435 515 544 558 487 2,415 3,578 3,073 2,598 2,752 2,653 2 388 1,022 1,368 1,280 1,342 975 1,967 2,335 2,643 2,773 2,517 435 934 1,143 1,557 1,671 1,886 6,822 9,274 8,750 8,936 9,463 9,734 3 266 948 1,720 2,253 2,493 - - 33 35 98 124 19 326 853 1,402 1,608 1,836 2,556 3,938 4,262 4,907 5,181 4,993 - - 15 15 10 9 1,792 2,778 3,270 3,314 3,574 3,434 743 1,454 1,920 2,459 2,960 3,048 1 337 1,391 1,528 1,859 2,362 7,731 9,581 9,229 10,270 10,633 10,370 2,653 5,180 5,266 5,552 5,597 5,609 1,781 2,659 2,973 3,250 3,480 3,572 2,657 5,516 5,884 7,026 7,233 7,305 - - 1,509 1,542 1,587 1,495 9,730 13,069 14,058 16,624 17,340 16,774 5,123 6,127 5,927 5,985 - - 2,450 2,640 2,645 2,931 3,105 3,198 0 54 169 118 142 167 6,508 7,578 7,606 8,145 8,138 7,790 5,509 7,368 2,198 2,433 2,598 2,500 2,755 3,984 4,214 5,504 5,710 5,657 1,276 1,713 1,790 669 684 646 - 0 0 0 0 0 - 3 3 3 - - - 1 1 1 - - 3,432 2,800 2,728 2,871 2,872 2,775 - - 3,983 5,662 5,717 6,161 6,456 8,972 9,918 11,038 11,410 10,984 3,741 5,434 5,845 6,472 6,751 6,745 2,540 3,033 3,596 3,749 3,745 3,720 3,182 4,619 4,956 5,362 5,363 5,185 133 190 228 236 252 248 2,990 4,506 4,768 5,074 5,349 5,258 18,708 25,371 27,960 30,850 31,978 30,950
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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS
TAXING ENTITY 2002 2003 2004 2005 SPECIAL DISTRICTS TRAVIS CO ESD NO 3 7,168 7,018 6,742 6,010 TRAVIS CO ESD NO 4 6,384 6,655 6,263 5,608 TRAVIS CO ESD NO 5 2,779 2,497 3,256 2,803 TRAVIS CO ESD NO 6 21,121 21,832 22,303 21,138 TRAVIS CO ESD NO 7 2,326 2,577 2,497 2,291 TRAVIS CO ESD NO 8 2,588 3,239 3,219 3,284 TRAVIS CO ESD NO 9 13,163 13,253 12,623 12,901 TRAVIS CO MUD NO 10 1,826 2,087 1,769 1,538 TRAVIS CO MUD NO 11 - - - 50 TRAVIS CO MUD NO 12 - - - - TRAVIS CO MUD NO 13 - - - - TRAVIS CO MUD NO 14 - 30 243 746 TRAVIS CO MUD NO 15 456 702 975 578 TRAVIS CO MUD NO 16 - - - - TRAVIS CO MUD NO 2 83 68 788 1,679 TRAVIS CO MUD NO 3 9,300 9,177 8,694 7,889 TRAVIS CO MUD NO 4 2,536 2,424 2,178 1,957 TRAVIS CO MUD NO 5 457 504 553 458 TRAVIS CO MUD NO 6 1,616 2,081 2,296 2,034 TRAVIS CO MUD NO 7 80 82 77 66 TRAVIS CO MUD NO 8 727 807 899 916 TRAVIS CO MUD NO 9 160 165 154 127 TRAVIS CO HEALTHCARE DISTRICT - - 239,848 218,027 WCID 17 COMANCHE TRAILS (DA) 567 585 530 479 WCID 17 FLINTROCK (DA) - 286 324 1,256 WCID 17 SERENE HILLS (DA) - - - - WCID 17 STEINER RANCH (DA) 12,740 14,185 15,769 17,708 WCID NO 10 3,909 4,120 3,901 3,567 WCID NO 17 3,542 3,879 4,224 4,281 WCID NO 18 3,953 4,052 3,999 3,614 WCID NO 19 1,941 1,871 1,739 1,562 WCID NO 20 4,662 4,557 4,291 3,896 WCID POINT VENTURE 2,387 2,526 2,493 2,176 WELLS BRANCH MUD 16,150 14,940 13,434 11,575 WEST TRAVIS CO MUD NO 3 2,013 1,967 1,889 1,543 WEST TRAVIS CO MUD NO 5 2,318 2,830 2,750 2,542 WEST TRAVIS CO MUD NO 6 - - 521 733 WEST TRAVIS CO MUD NO 8 - - - 62 WILBARGER CREEK MUD NO 1 - 5 5 31 WILBARGER CREEK MUD NO 2 - 38 13 46 WILLIAMSON/TRAVIS MUD NO 1 - - - - WMSN CO WSID DIST 3 - - - - WMSN-TR CO WCID NO 1D 895 1,921 2,715 3,204
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TABLE 7 (3 of 4)
2006 2007 2008 2009 2010 2011 6,507 9,136 9,828 10,680 10,952 10,592 5,285 7,746 7,859 7,672 7,710 7,473 2,830 3,964 4,073 4,483 4,688 4,494 24,624 36,377 40,872 45,062 46,155 45,765 - - - - - - 3,699 5,971 6,593 7,273 7,761 7,637 13,976 19,327 20,641 22,996 23,668 23,242 1,690 2,199 2,404 3,760 3,918 3,890 237 1,179 2,565 3,727 4,175 4,737 - - - - 38 45 - - - - 35 53 1,226 2,196 2,656 3,269 3,662 3,428 771 1,360 1,965 2,622 2,832 3,015 - - 21 22 24 693 2,839 4,512 5,505 6,042 6,298 5,722 8,195 11,635 12,061 13,127 13,060 12,208 1,740 2,311 2,217 2,238 2,120 2,025 797 2,072 3,319 3,918 3,833 3,624 2,099 3,123 3,301 3,729 3,834 3,681 63 78 75 78 83 81 1,105 1,884 2,434 2,523 2,460 2,313 122 154 154 160 164 161 228,041 297,039 315,668 340,788 369,415 399,721 355 - - - - - 1,609 3,095 3,552 4,140 4,499 4,901 - - - - 1 26 21,377 36,348 35,939 39,275 40,945 40,793 3,512 4,564 4,528 4,952 3,352 3,474 5,371 8,101 9,076 10,130 11,070 11,498 3,508 4,521 4,515 4,845 5,043 4,949 1,593 2,191 2,019 2,207 2,425 2,357 3,973 5,250 5,200 5,494 5,671 5,494 2,457 3,122 2,870 3,078 3,227 3,185 12,113 16,069 16,461 17,625 17,657 17,176 614 895 1,126 1,709 2,398 2,505 2,165 2,951 3,029 3,082 2,711 2,752 961 2,562 3,433 4,493 5,123 4,743 1,424 2,724 3,226 4,098 4,350 4,376 21 284 404 503 614 643 137 161 163 151 160 179 - - 3,197 3,468 3,169 3,064 - - 1,030 1,879 2,025 2,056 4,114 6,741 5,728 5,098 5,455 5,625
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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SPECIAL DISTRICTS WMSN-TR CO WCID NO 1F - - 301 265 WMSN-TR CO WCID NO 1G 197 1,587 2,981 4,476 TOTAL SPECIAL DISTRICTS 222,511 234,983 478,257 449,091 TOTAL ASSESSMENTS $ 8,158,720 $ 8,441,948 $ 8,164,660 $ 8,122,200
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TABLE 7 (4 of 4)
2006 2007 2008 2009 2010 2011 588 1,524 1,931 2,088 2,333 2,396 4,983 6,990 6,761 6,874 7,146 6,900 481,842 666,427 715,523 783,803 822,035 847,769 $ 8,325,763 $ 9,929,300 $ 10,774,750 $ 11,856,540 $ 12,595,720 $ 12,689,610
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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS COLLECTED FROM TAXING ENTITIES LAST TEN FISCAL YEARS
Fiscal Year Ended Dec. 31
Total Assessments to Taxing Entities Amount Collected
Amount Not Collected
Percent of Assessment
2002 $ 8,158,720 $ 8,158,690 $ 30 99.9996%2003 8,441,948 8,441,948 - 100.0000%2004 8,164,660 8,164,660 - 100.0000%2005 8,122,200 8,122,200 - 100.0000%2006 8,325,763 8,325,763 - 100.0000%2007 9,829,300 9,829,291 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 12,591,285 4,435 99.9648%2011 12,689,610 12,689,611 (1) 100.0000%
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TRAVIS CENTRAL APPRAISAL DISTRICT OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Function/Program 2002 2003 2004 2005 Appraisal Real property accounts 300,344 307,427 314,551 323,274 Business personal property accounts 39,680 40,155 41,453 37,909 Total property count 340,024 347,582 356,004 361,183 Support Services Exemptions granted Homestead 167,169 170,781 175,743 179,091 Disabled veteran 5,438 5,486 5,553 5,597 Over age 65 30,245 30,689 31,274 32,059 Disability 2,901 3,095 3,495 3,702 Freeport inventory 147 163 195 253 Charitable/non-profit 13,242 13,461 14,641 13,386 Solar/wind power - - - - Abatements - - - - Historical site 362 378 409 433 Pollution control - - - 33 Information Systems
The work performed in this function/program area entails applications software development and maintenance, network and computer operations maintenance, data entry, document imaging, and geographic information systems. By and large, it does not readily lend itself to quantifiable measurement.
Administration/General Objectives Accounts payable checks issue 1,552 1,422 1,345 1,535 Number of New Hires 11 10 14 17 Number of Promotions INA INA INA INA Source: Travis Central Appraisal District adopted budgets and various other TCAD in-house
reports. INA= Information Not Available
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TABLE 9
2006 2007 2008 2009 2010 2011
330,912 338,965 347,663 353,141 353,680 355,501 36,912 37,204 38,580 39,038 39,085 40,132 367,824 376,169 386,243 392,179 392,765 395,633
181,970 187,526 194,181 198,647 200,929 201,598 9,438 5,600 5,629 6,625 6,715 6,610 32,750 33,855 35,571 37,167 39,707 41,403 3,831 3,995 4,078 4,299 3,510 3,492 289 317 299 295 350 360
10,480 10,441 10,916 11,039 11,078 11,381 - 1 1 2 3 24 - 6 7 15 15 15
441 455 477 507 558 570 52 72 66 68 71 72
1,291 1,026 1,040 1,093 964 1,072 27 9 24 24 17 22
INA INA 14 7 8 15
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TRAVIS CENTRAL APPRAISAL DISTRICT OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (UNAUDITED)
Fiscal Year Governmental Activities-
Capital Lease Total Primary Government
2002 $ 238,056 $ 238,056
2003 1,433,483 1,433,483
2004 1,074,559 1,074,559
2005 812,083 812,083
2006 541,543 541,543
2007 263,134 263,134
2008 - -
2009 - -
2010 743,612 743,612
2011 - -
Source: Audited Financial Statements
APPENDIX
TRAVIS CENTRAL APPRAISAL DISTRICT 2013 ANNUAL BUDGET
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. 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.
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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. 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
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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. 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).
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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. 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. Mediation- A negotiation to resolve differences that is conducted by some impartial third party.
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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. 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.
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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. 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. 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. Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its nonspendable, restricted, committed, and assigned components.
Recommended