McLennan County Appraisal District 2016 Annual Report

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McLennan County Appraisal District Waco, TX

Administration Annual Report

McLennan County Appraisal District

2016 Annual Report

MCAD Waco, TX

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Appraisal District Overview

The McLennan County Appraisal District (the District) is responsible for approximately 120,783 real and personal property accounts covering approximately 1,198 square miles. The District is responsible for appraising property for numerous entities comprised of twenty (20) school districts, eighteen (18) cities, four (4) special districts, two (2) reinvestment zones, three (3) tax increment districts, two (2) public improvement districts, McLennan County and McLennan Community College.

McLennan County Appraisal District Jurisdiction Value Information and Types of Property

The 2016 Certified Appraised Value of McLennan County was $20,737,535,375. The 2016 Certified Taxable Value was $14,309,534,163.

In 2016 there was a total of $388,985,470 of new property value in McLennan County. Of this amount, $335,376,631 was taxable value.

The 2016 Certified Totals 00– McLennan County Report, Appendix A, provides:

• A summary of value information in McLennan County • Outlines the different types of properties, real and personal property, by property use type as

determined by state code listing.

Software Systems

To maintain, process and analyze all of this property information, appraisal records are maintained in a computer automated mass appraisal (CAMA) system. Harris Govern is the District’s appraisal software vendor. Information about this company is located at their website http://www.trueautomation.com/.

Mapping records are maintained in a computer GIS system database. ESRI is the District’s mapping software vendor. If you would like more information about this company, visit their website at http://www.esri.com/.

A map of the independent school districts in McLennan County is included in Appendix A.

http://www.trueautomation.com/

http://www.esri.com/

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New Projects and Accomplishments

The Chief Appraiser and management staff continued to seek ways to improve customer service provided to the citizens of McLennan County in 2016. Additional training was added for the staff to attend. In 2016, the District continued the opportunities citizens have to provide feedback relating to the service they received from District staff by use of additional survey questionnaires, regardless if their contact with the District was by phone or in person. Input received from property owners is included in training as applicable to District operations.

In addition to the continued focus on customer service, major projects completed by the District in 2016 were:

1. All changes in the Texas Property Tax Code made by the Texas Legislature in 2015 were added to District operating procedures in 2016 as required by law and implemented on January 1, 2016 as required by law.

2. Three of the twenty-one appraisers who have not obtained their Registered Professional Appraiser (RPA) certification continued their state mandated training last year. All other District staff attended classes as mandated by continuing education requirements.

3. The District hosted an International Association of Assessing Officers (IAAO) course and was attended by ten District appraisers seeking advanced appraisal designations.

4. District network equipment was upgraded in 2015 to increase the speed of District operations and provide for efficient network operations past 2020.

5. Successfully completed the MAP Audit for 2015.

6. Preliminary results for the Texas Comptroller’s 2016 Property Value Study were passing, and all local values were accepted.

Property and Uses Information

Property characteristic data is recorded for each property to be appraised. Resources for the discovery, describing, and listing of property include, but are not limited to the following: field inspections by appraisal staff, aerial photography, renditions, deed records, plat records and assumed name certificates filed for record with the McLennan County Clerk’s office, city building permits, local fee appraisers, builders, realtors, newspaper publications, maps and other appraisal records of the District.

Construction costs are gathered from available sources including, but not limited to the Marshall and Swift Valuation Service and local builders and developers for use in the cost approach to value.

Information for the sales comparison approach is gathered from properties within the appraisal district through the mailing of questionnaires to grantors and grantees, utilization of the local Multiple Listing Service (MLS), and other available sources deemed reliable.

Sales data is entered into the “Sales Module” of the appraisal database making it available for use by appraisal staff. Sales are checked for validity by appraisal and clerical staff. Rental rates, expenses

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and occupancy rates are gathered on income producing properties for use in the income approach to value through questionnaire mailings, owner filed property reports and telephone surveys. Income and expense information is entered into a spreadsheet database for analysis and use by district appraisal staff.

General trends in new construction techniques, construction costs, interest rates and other pertinent data are gathered from various sources such as trade journals, Marshall and Swift Valuation Service, university real estate research centers and other sources deemed appropriate and reliable.

Information relating to business personal property is collected during the normal inspection process and through owner filed renditions and property reports. Costs are also researched for personal property using NADA Guides and other sources.

Exemption Information

Property tax exemptions allowed are established by law and awarded by the District as required by law. In 2016, there was a total of $6,283,897,408 of state and local exemptions awarded to McLennan County properties.

The homestead exemption increase amount of $25,000 passed by Texas voters in November 2015 was placed into effect as required by law.

A listing of exemption type, number of each exemption and value amounts by type in McLennan County is listed on the certified report copy in Appendix A.

Exemption forms can be located on the District website at:

http://www.mclennancad.org/index.php/Forms Additional exemption forms can be found on the Comptroller website at: https://www.comptroller.texas.gov/taxes/property-tax/forms/

http://www.mclennancad.org/index.php/Forms

https://www.comptroller.texas.gov/taxes/property-tax/forms/

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Ratio Study Information

A ratio analysis is performed by District staff for all types of property to determine the accuracy of schedules and properties that need visual inspection or reappraisal. Ratio studies relating to the properties in McLennan County are also performed as an audit process by the Texas Comptroller of Public Accounts Property Tax Assistance Division (PTAD).

The 2016 Property Value Study conducted by the Property Tax Assistance Division found that the District was at a 97% Median of Appraised Value.

Copies of the most current ratio study analysis results by the Comptroller of Public Accounts Property Tax Assistance Division can be obtained by accessing the Texas Comptroller of Public Accounts website. The URL address for this information, by school district is:

https://www.comptroller.texas.gov/data/property-tax/pvs/2016p/1610000001A.php

https://www.comptroller.texas.gov/data/property-tax/pvs/2016p/1610000001A.php

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Appraisal Appeals

The District provides the public information to value appeal matters on its website at http://www.mclennancad.org/index.php/Tax_Information on the Tax Information tab.

In 2016, property owners filed approximately 7,681 appraisal value appeals with the Appraisal Review Board of McLennan County.

Property owners also had the opportunity during April and May 2016 to meet with District appraisers to discuss their appraised value.

Audit Information - State

Texas Comptroller of Public Accounts Property Tax Assistance Division conducts biennial Methods and Assistance Program (MAP) audits of the McLennan County Appraisal District operations as required by law.

2015 was a MAP audit year for the District. The final results of this audit was a perfect score of 100%! The Comptroller’s 2015 MAP Report can be reviewed at:

https://www.comptroller.texas.gov/taxes/property-tax/map/2015/index.php

In 2013 The District also scored a grade of 100% on the MAP audit conducted by the Texas Comptroller of Public Accounts. A copy of this audit report can be found at:


http://www.mclennancad.org/index.php/Tax_Information



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Audit Information - Financial

District financial audits are performed annually by an outside audit firm. Copies of the District’s financial audits can be obtained by contacting the District’s Public Information Officer P.O. Box 2297 Waco, TX 76703.

Press Releases, Public Service Announcements and Legislative Updates

Important information relating to matters or District current activities are sent to the press. District announcements or updates on legislative matters can be found on the District’s website http://www.mclennancad.org Newspaper ads are placed at different times of the year to alert property owners of the timing of important event due dates. Public service announcement are also sent to television and radio stations as well as county newspapers on important District events. Website Usage by The Public In 2016, approximately 128,592 citizens utilized the McLennan County Appraisal District website for public information and to download forms.

http://www.mclennancad.org/

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Local Housing Information

In addition to the certification data that can be provided by the District, an excellent source of local housing information can be found at the Texas A&M Real Estate Center website. The URL for this website is http://www.recenter.tamu.edu/

In McLennan County, there are:

• 67,590 Single Family Residences • 2,560 Multiple Family Residences

The average market value of a property with a Homestead Exemption was $143,888 in 2016.

Information for 2015, 2016 and January 2017 relating to the number of home sales in the Waco area is detailed in the chart below.

Statistics for all property types in McLennan County can be found in the 2016 McLennan County Certified Totals report found in Appendix A of this document.

http://www.recenter.tamu.edu/

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Legislative Changes 2016 – 84th Texas Legislature and 85th Legislature Session Timing

The 85th Texas Legislature is in regular session January 10, 2017 to May 29, 2017. The website below can be used to access current legislature information:

http://www.capitol.state.tx.us/

The 84th Texas Legislature met in 2015. The table below provides a list of laws passed that relate to District compliance with the Texas Property Tax Code:

H.B. 1463

Effective September 1, 2016

H.B. 1464 Effective September 1, 2016



S.B. 1468 Effective September 1, 2016




H.B. 706 RE: Solar or Wind Power Exemption’s

Effective January 1, 2016

H.J.R. 75 RE: Relates to 100% HS exemption- spouse


H.B. 994 RE: Landfill-generated gas conversion


S.B. 918 RE: Veteran’s organization exemption


H.B. 2083 RE: Unequal appraisal analysis


S.B. 1985 RE: Price calculations on mineral interest


S.B. 1394 RE: ARB hearing evidence exchange


http://www.capitol.state.tx.us/

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S.B. 1420 RE: Exemption cancelation and re-noticing


S.B. 1760 RE: Rights of lessee agent


S.B. 1760 RE: Appraisal staff testifies on value


H.B. 2293 RE: Value study matter


The Texas Comptroller of Public Accounts provided citizens with an excellent publication that outlines all new laws passed in 2015. A summary of each of the laws listed in the table above is listed in the publication.

The Comptroller’s publication, Texas Property Tax Law Changes 2015, can be found on the District website at http://www.mclennancad.org/index.php/General_Appraisal_Info.

Contact for Questions

Call the District at (254) 752-9864 or visit the McLennan County Appraisal District website, http://www.mclennancad.org/, if you have questions or need additional information on topics listed in this report.

http://www.mclennancad.org/index.php/General_Appraisal_Info

http://www.mclennancad.org/

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Appendix A

1. 2016 Certified Totals 00 – McLennan County Report 2. McLennan County Independent School Districts Map

MCLENNAN County As of Certification2016 CERTIFIED TOTALS00 - McLENNAN COUNTY

ARB Approved TotalsProperty Count: 120,775 8:57:13AM2/21/2017

Land Value

Homesite: 1,192,921,232Non Homesite: 3,032,686,951Ag Market: 1,278,881,871Timber Market: 5,504,490,054Total Land (+)0

Improvement Value

Homesite: 7,157,111,388Non Homesite: 6,250,642,181 Total Improvements (+) 13,407,753,569

Non Real ValueCount

Personal Property: 11,435 3,019,999,220Mineral Property: 9 91,350Autos: 0 0 Total Non Real (+) 3,020,090,570

Market Value = 21,932,334,193ExemptAg Non Exempt

1,276,145,921 2,735,950Total Productivity Market:Ag Use: 69,450,283 55,430 1,206,695,638(-)Productivity Loss

Timber Use: 0 0 =Appraised Value 20,725,638,555Productivity Loss: 2,680,5201,206,695,638

144,083,475(-)Homestead Cap

=Assessed Value 20,581,555,080

(-)Total Exemptions Amount(Breakdown on Next Page)

6,283,677,810

=Net Taxable 14,297,877,270

APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)75,105,748.45 = 14,297,877,270 * (0.525293 / 100)

Tax Increment LossTif Zone Code

2007 TIF 421,806,822TIF2 5,426,613TIF3 86,190

Tax Increment Finance Value: 427,319,625Tax Increment Finance Levy: 2,244,680.08

Page 1 of 1400/8041 True Automation, Inc.


Exemption Breakdown

StateLocalExemption Count Total

2/21/2017 8:57:49AMProperty Count: 120,775 ARB Approved Totals

AB 15 491,862,786 0 491,862,786CH 33 4,321,060 0 4,321,060DP 1,728 54,595,341 0 54,595,341DV1 319 0 2,254,330 2,254,330DV1S 60 0 289,280 289,280DV2 252 0 2,076,180 2,076,180DV2S 19 0 142,500 142,500DV3 302 0 2,637,240 2,637,240DV3S 22 0 210,000 210,000DV4 1,720 0 13,616,345 13,616,345DV4S 364 0 3,678,100 3,678,100DVHS 1,045 0 150,713,214 150,713,214DVHSS 174 0 22,546,701 22,546,701EX 12 0 11,170,020 11,170,020EX (Prorated) 7 0 17,821 17,821EX-XD 30 0 2,175,890 2,175,890EX-XD (Prorated) 2 0 23,861 23,861EX-XG 75 0 20,548,050 20,548,050EX-XI 61 0 17,903,540 17,903,540EX-XJ 35 0 26,181,930 26,181,930EX-XL 137 0 39,168,786 39,168,786EX-XN 3 0 30 30EX-XR 111 0 13,038,540 13,038,540EX-XU 168 0 208,392,020 208,392,020EX-XU (Prorated) 2 0 120,440 120,440EX-XV 6,462 0 2,618,938,427 2,618,938,427EX-XV (Prorated) 78 0 928,166 928,166EX366 679 0 184,774 184,774FR 81 415,785,387 0 415,785,387HS 47,154 1,289,254,406 0 1,289,254,406LIH 1 0 3,859,400 3,859,400LVE 6 3,057,380 0 3,057,380OV65 18,202 593,147,211 0 593,147,211OV65S 124 3,842,405 0 3,842,405PC 40 266,462,290 0 266,462,290PPV 2 0 0 0SO 22 533,959 0 533,959

Totals 3,122,862,225 3,160,815,585 6,283,677,810



Under ARB Review TotalsProperty Count: 8 8:57:13AM2/21/2017

Land Value

Homesite: 52,130Non Homesite: 540,120Ag Market: 203,830Timber Market: 796,080Total Land (+)0

Improvement Value

Homesite: 698,330Non Homesite: 10,592,040 Total Improvements (+) 11,290,370

Non Real ValueCount

Personal Property: 0 0Mineral Property: 0 0Autos: 0 0 Total Non Real (+) 0

Market Value = 12,086,450ExemptAg Non Exempt

203,830 0Total Productivity Market:Ag Use: 14,200 0 189,630(-)Productivity Loss

Timber Use: 0 0 =Appraised Value 11,896,820Productivity Loss: 0189,630

20,329(-)Homestead Cap

=Assessed Value 11,876,491


219,598

=Net Taxable 11,656,893

APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)61,232.84 = 11,656,893 * (0.525293 / 100)Tax Increment Finance Value: 0Tax Increment Finance Levy: 0.00



Exemption Breakdown


2/21/2017 8:57:49AMProperty Count: 8 Under ARB Review Totals

DV1 1 0 12,000 12,000HS 4 140,860 0 140,860OV65 2 66,738 0 66,738

Totals 207,598 12,000 219,598



Grand TotalsProperty Count: 120,783 8:57:13AM2/21/2017

Land Value

Homesite: 1,192,973,362Non Homesite: 3,033,227,071Ag Market: 1,279,085,701Timber Market: 5,505,286,134Total Land (+)0

Improvement Value

Homesite: 7,157,809,718Non Homesite: 6,261,234,221 Total Improvements (+) 13,419,043,939

Non Real ValueCount

Personal Property: 11,435 3,019,999,220Mineral Property: 9 91,350Autos: 0 0 Total Non Real (+) 3,020,090,570

Market Value = 21,944,420,643ExemptAg Non Exempt

1,276,349,751 2,735,950Total Productivity Market:Ag Use: 69,464,483 55,430 1,206,885,268(-)Productivity Loss

Timber Use: 0 0 =Appraised Value 20,737,535,375Productivity Loss: 2,680,5201,206,885,268

144,103,804(-)Homestead Cap

=Assessed Value 20,593,431,571


6,283,897,408

=Net Taxable 14,309,534,163

APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)75,166,981.29 = 14,309,534,163 * (0.525293 / 100)

Tax Increment LossTif Zone Code

2007 TIF 421,806,822TIF2 5,426,613TIF3 86,190

Tax Increment Finance Value: 427,319,625Tax Increment Finance Levy: 2,244,680.08



Exemption Breakdown


2/21/2017 8:57:49AMProperty Count: 120,783 Grand Totals

AB 15 491,862,786 0 491,862,786CH 33 4,321,060 0 4,321,060DP 1,728 54,595,341 0 54,595,341DV1 320 0 2,266,330 2,266,330DV1S 60 0 289,280 289,280DV2 252 0 2,076,180 2,076,180DV2S 19 0 142,500 142,500DV3 302 0 2,637,240 2,637,240DV3S 22 0 210,000 210,000DV4 1,720 0 13,616,345 13,616,345DV4S 364 0 3,678,100 3,678,100DVHS 1,045 0 150,713,214 150,713,214DVHSS 174 0 22,546,701 22,546,701EX 12 0 11,170,020 11,170,020EX (Prorated) 7 0 17,821 17,821EX-XD 30 0 2,175,890 2,175,890EX-XD (Prorated) 2 0 23,861 23,861EX-XG 75 0 20,548,050 20,548,050EX-XI 61 0 17,903,540 17,903,540EX-XJ 35 0 26,181,930 26,181,930EX-XL 137 0 39,168,786 39,168,786EX-XN 3 0 30 30EX-XR 111 0 13,038,540 13,038,540EX-XU 168 0 208,392,020 208,392,020EX-XU (Prorated) 2 0 120,440 120,440EX-XV 6,462 0 2,618,938,427 2,618,938,427EX-XV (Prorated) 78 0 928,166 928,166EX366 679 0 184,774 184,774FR 81 415,785,387 0 415,785,387HS 47,158 1,289,395,266 0 1,289,395,266LIH 1 0 3,859,400 3,859,400LVE 6 3,057,380 0 3,057,380OV65 18,204 593,213,949 0 593,213,949OV65S 124 3,842,405 0 3,842,405PC 40 266,462,290 0 266,462,290PPV 2 0 0 0SO 22 533,959 0 533,959

Totals 3,123,069,823 3,160,827,585 6,283,897,408



ARB Approved TotalsProperty Count: 120,775 2/21/2017 8:57:49AM

State Category Breakdown

State Code Description Count Market ValueAcres New Value Market

A SINGLE FAMILY RESIDENCE 67,587 $108,457,173 $7,975,689,156B MULTIFAMILY RESIDENCE 2,559 $94,418,810 $1,041,634,223C1 VACANT LOTS AND LAND TRACTS 10,243 $428,800 $326,542,474D1 QUALIFIED OPEN-SPACE LAND 10,537 $0 $1,276,145,921478,823.7965D2 IMPROVEMENTS ON QUALIFIED OPEN SP 3,746 $2,163,350 $55,371,947E RURAL LAND, NON QUALIFIED OPEN SPA 8,074 $15,708,540 $973,200,31246,418.1603F1 COMMERCIAL REAL PROPERTY 5,082 $104,064,420 $2,794,677,562F2 INDUSTRIAL AND MANUFACTURING REAL 295 $11,520,610 $1,369,309,187G1 OIL AND GAS 6 $0 $30,566G2 OTHER MINERALS 1 $0 $60,000J1 WATER SYSTEMS 38 $0 $1,578,650J2 GAS DISTRIBUTION SYSTEM 46 $0 $42,104,970J3 ELECTRIC COMPANY (INCLUDING CO-OP) 145 $285,050 $210,116,392J4 TELEPHONE COMPANY (INCLUDING CO-O 150 $0 $37,104,830J5 RAILROAD 98 $0 $70,574,758J6 PIPELAND COMPANY 253 $0 $51,712,690J7 CABLE TELEVISION COMPANY 54 $0 $38,597,510J8 OTHER TYPE OF UTILITY 19 $0 $9,543,450J9 RAILROAD ROLLING STOCK 2 $0 $15,756,710L1 COMMERCIAL PERSONAL PROPERTY 9,377 $3,638,330 $1,702,755,470L2 INDUSTRIAL AND MANUFACTURING PERS 521 $0 $826,652,220M1 TANGIBLE OTHER PERSONAL, MOBILE H 2,268 $2,661,220 $40,830,580O RESIDENTIAL INVENTORY 876 $17,732,500 $38,412,460S SPECIAL INVENTORY TAX 211 $0 $63,902,020X TOTALLY EXEMPT PROPERTY 7,898 $23,753,797 $2,970,030,135

Totals 525,241.9568 $384,832,600 $21,932,334,193



Under ARB Review TotalsProperty Count: 8 2/21/2017 8:57:49AM



A SINGLE FAMILY RESIDENCE 3 $0 $524,210B MULTIFAMILY RESIDENCE 1 $0 $1,485,990C1 VACANT LOTS AND LAND TRACTS 2 $0 $32,410D1 QUALIFIED OPEN-SPACE LAND 1 $0 $203,83096.0000E RURAL LAND, NON QUALIFIED OPEN SPA 1 $0 $226,2501.0000F1 COMMERCIAL REAL PROPERTY 1 $4,152,870 $9,613,760

Totals 97.0000 $4,152,870 $12,086,450



Grand TotalsProperty Count: 120,783 2/21/2017 8:57:49AM



A SINGLE FAMILY RESIDENCE 67,590 $108,457,173 $7,976,213,366B MULTIFAMILY RESIDENCE 2,560 $94,418,810 $1,043,120,213C1 VACANT LOTS AND LAND TRACTS 10,245 $428,800 $326,574,884D1 QUALIFIED OPEN-SPACE LAND 10,538 $0 $1,276,349,751478,919.7965D2 IMPROVEMENTS ON QUALIFIED OPEN SP 3,746 $2,163,350 $55,371,947E RURAL LAND, NON QUALIFIED OPEN SPA 8,075 $15,708,540 $973,426,56246,419.1603F1 COMMERCIAL REAL PROPERTY 5,083 $108,217,290 $2,804,291,322F2 INDUSTRIAL AND MANUFACTURING REAL 295 $11,520,610 $1,369,309,187G1 OIL AND GAS 6 $0 $30,566G2 OTHER MINERALS 1 $0 $60,000J1 WATER SYSTEMS 38 $0 $1,578,650J2 GAS DISTRIBUTION SYSTEM 46 $0 $42,104,970J3 ELECTRIC COMPANY (INCLUDING CO-OP) 145 $285,050 $210,116,392J4 TELEPHONE COMPANY (INCLUDING CO-O 150 $0 $37,104,830J5 RAILROAD 98 $0 $70,574,758J6 PIPELAND COMPANY 253 $0 $51,712,690J7 CABLE TELEVISION COMPANY 54 $0 $38,597,510J8 OTHER TYPE OF UTILITY 19 $0 $9,543,450J9 RAILROAD ROLLING STOCK 2 $0 $15,756,710L1 COMMERCIAL PERSONAL PROPERTY 9,377 $3,638,330 $1,702,755,470L2 INDUSTRIAL AND MANUFACTURING PERS 521 $0 $826,652,220M1 TANGIBLE OTHER PERSONAL, MOBILE H 2,268 $2,661,220 $40,830,580O RESIDENTIAL INVENTORY 876 $17,732,500 $38,412,460S SPECIAL INVENTORY TAX 211 $0 $63,902,020X TOTALLY EXEMPT PROPERTY 7,898 $23,753,797 $2,970,030,135

Totals 525,338.9568 $388,985,470 $21,944,420,643



ARB Approved Totals 8:57:49AM2/21/2017Property Count: 120,775

CAD State Category Breakdown

State Code Description Count Acres New Value Market Market Value

A 15 $49,633 $242,505A1 Real, Residential Single--Family 61,580 $99,836,250 $7,688,843,302A2 Real, Residential Mobile Home 2,554 $1,607,840 $83,589,394A3 Real, Residential, Aux Improvement 8,822 $4,710,240 $83,492,074A4 Real, Imp Only Residential Single Family 110 $65,160 $7,103,590A6 Real, Residential, Condominium 1,279 $2,188,050 $112,418,291B1 Apartments Residential Multi Family 371 $89,689,320 $751,588,943B2 Residential Duplex Real Multi Family 2,048 $4,729,490 $260,471,865B3 Residential Triplex Real Multi Family 53 $0 $8,004,065B4 Residential Fourplex Real Multi Family 105 $0 $21,569,350C1 REAL, VACANT PLATTED RESIDENTIAL L 7,481 $428,800 $105,104,525C2 Real, Vacant Platted Commerical Lot 2,456 $0 $212,921,573C3 REAL, VACANT PLATTED RURAL OR REC 308 $0 $8,516,376D1 REAL, ACREAGE, RANGELAND 10,539 478,832.9197 $0 $1,276,158,740D2 IMPROVEMENTS ON QUAL OPEN SPACE 3,746 1.4140 $2,163,350 $55,371,947D3 REAL, ACREAGE, FARMLAND 7 $0 $211,650D4 REAL, ACREAGE, UNDEVELOPED LAND 5 $0 $744,840E 1 $0 $8,674E1 REAL, FARM/RANCH, HOUSE 5,076 $12,661,620 $780,820,345E2 REAL, FARM/RANCH, MOBILE HOME 838 $1,046,400 $22,093,692E3 REAL, FARM/RANCH, OTHER IMPROVEME 2,640 $2,000,520 $32,722,644E4 Real Imp Only Farm/Ranch House Residence 5 $0 $200,980E5 NON-QUAL LAND NOT IN AG USE 2,744 $0 $136,384,668F1 REAL, Commercial 4,998 $103,943,590 $2,710,473,599F2 REAL, Industrial 264 $11,500,520 $555,378,146F3 REAL, Imp Only Commercial 86 $120,830 $84,203,963F4 REAL, Imp Only Industrial 31 $20,090 $813,931,041G1 OIL AND GAS 6 $0 $30,566G2 OTHER MINERALS 1 $0 $60,000J1 REAL & TANGIBLE PERSONAL, UTILITIES, W 38 $0 $1,578,650J2 REAL & TANGIBLE PERSONAL, UTILITIES, 46 $0 $42,104,970J3 REAL & TANGIBLE PERSONAL, UTILITIES, 145 $285,050 $210,116,392J4 REAL & TANGIBLE PERSONAL, UTILITIES, 150 $0 $37,104,830J5 REAL & TANGIBLE PERSONAL, UTILITIES, 98 $0 $70,574,758J6 REAL & TANGIBLE PERSONAL, UTILITIES, 253 $0 $51,712,690J7 REAL & TANGIBLE PERSONAL, UTILITIES, 54 $0 $38,597,510J8 REAL & TANGIBLE PERSONAL, UTILITIES, 19 $0 $9,543,450J9 UTILITIES, RAILROAD ROLLING STOCK 2 $0 $15,756,710L1 TANGIBLE, PERSONAL PROPERTY, COMM 9,377 $3,638,330 $1,702,755,470L2 TANGIBLE, PERSONAL PROPERTY, INDU 521 $0 $826,652,220M1 MOBILE HOME, TANGIBLE 2,268 $2,661,220 $40,808,520M3 TANGIBLE OTHER PERSONAL 4 $0 $22,060O1 Res Inventory Vacant Land 734 $0 $16,255,680O2 Res Inventory Improved Residential 143 $17,732,500 $22,156,780S SPECIAL INVENTORY 211 $0 $63,902,020X Totally Exempt Property 7,898 $23,753,797 $2,970,030,135

Totals 478,834.3337 $384,832,600 $21,932,334,193



Under ARB Review Totals 8:57:49AM2/21/2017Property Count: 8



A1 Real, Residential Single--Family 3 $0 $522,890A3 Real, Residential, Aux Improvement 1 $0 $1,320B1 Apartments Residential Multi Family 1 $0 $1,485,990C1 REAL, VACANT PLATTED RESIDENTIAL L 2 $0 $32,410D1 REAL, ACREAGE, RANGELAND 1 96.0000 $0 $203,830E1 REAL, FARM/RANCH, HOUSE 1 $0 $218,340E3 REAL, FARM/RANCH, OTHER IMPROVEME 1 $0 $7,910F1 REAL, Commercial 1 $4,152,870 $9,613,760

Totals 96.0000 $4,152,870 $12,086,450



Grand Totals 8:57:49AM2/21/2017Property Count: 120,783



A 15 $49,633 $242,505A1 Real, Residential Single--Family 61,583 $99,836,250 $7,689,366,192A2 Real, Residential Mobile Home 2,554 $1,607,840 $83,589,394A3 Real, Residential, Aux Improvement 8,823 $4,710,240 $83,493,394A4 Real, Imp Only Residential Single Family 110 $65,160 $7,103,590A6 Real, Residential, Condominium 1,279 $2,188,050 $112,418,291B1 Apartments Residential Multi Family 372 $89,689,320 $753,074,933B2 Residential Duplex Real Multi Family 2,048 $4,729,490 $260,471,865B3 Residential Triplex Real Multi Family 53 $0 $8,004,065B4 Residential Fourplex Real Multi Family 105 $0 $21,569,350C1 REAL, VACANT PLATTED RESIDENTIAL L 7,483 $428,800 $105,136,935C2 Real, Vacant Platted Commerical Lot 2,456 $0 $212,921,573C3 REAL, VACANT PLATTED RURAL OR REC 308 $0 $8,516,376D1 REAL, ACREAGE, RANGELAND 10,540 478,928.9197 $0 $1,276,362,570D2 IMPROVEMENTS ON QUAL OPEN SPACE 3,746 1.4140 $2,163,350 $55,371,947D3 REAL, ACREAGE, FARMLAND 7 $0 $211,650D4 REAL, ACREAGE, UNDEVELOPED LAND 5 $0 $744,840E 1 $0 $8,674E1 REAL, FARM/RANCH, HOUSE 5,077 $12,661,620 $781,038,685E2 REAL, FARM/RANCH, MOBILE HOME 838 $1,046,400 $22,093,692E3 REAL, FARM/RANCH, OTHER IMPROVEME 2,641 $2,000,520 $32,730,554E4 Real Imp Only Farm/Ranch House Residence 5 $0 $200,980E5 NON-QUAL LAND NOT IN AG USE 2,744 $0 $136,384,668F1 REAL, Commercial 4,999 $108,096,460 $2,720,087,359F2 REAL, Industrial 264 $11,500,520 $555,378,146F3 REAL, Imp Only Commercial 86 $120,830 $84,203,963F4 REAL, Imp Only Industrial 31 $20,090 $813,931,041G1 OIL AND GAS 6 $0 $30,566G2 OTHER MINERALS 1 $0 $60,000J1 REAL & TANGIBLE PERSONAL, UTILITIES, W 38 $0 $1,578,650J2 REAL & TANGIBLE PERSONAL, UTILITIES, 46 $0 $42,104,970J3 REAL & TANGIBLE PERSONAL, UTILITIES, 145 $285,050 $210,116,392J4 REAL & TANGIBLE PERSONAL, UTILITIES, 150 $0 $37,104,830J5 REAL & TANGIBLE PERSONAL, UTILITIES, 98 $0 $70,574,758J6 REAL & TANGIBLE PERSONAL, UTILITIES, 253 $0 $51,712,690J7 REAL & TANGIBLE PERSONAL, UTILITIES, 54 $0 $38,597,510J8 REAL & TANGIBLE PERSONAL, UTILITIES, 19 $0 $9,543,450J9 UTILITIES, RAILROAD ROLLING STOCK 2 $0 $15,756,710L1 TANGIBLE, PERSONAL PROPERTY, COMM 9,377 $3,638,330 $1,702,755,470L2 TANGIBLE, PERSONAL PROPERTY, INDU 521 $0 $826,652,220M1 MOBILE HOME, TANGIBLE 2,268 $2,661,220 $40,808,520M3 TANGIBLE OTHER PERSONAL 4 $0 $22,060O1 Res Inventory Vacant Land 734 $0 $16,255,680O2 Res Inventory Improved Residential 143 $17,732,500 $22,156,780S SPECIAL INVENTORY 211 $0 $63,902,020X Totally Exempt Property 7,898 $23,753,797 $2,970,030,135

Totals 478,930.3337 $388,985,470 $21,944,420,643



Property Count: 120,783 2/21/2017 8:57:49AMEffective Rate Assumption

New Value

TOTAL NEW VALUE MARKET: $388,985,470TOTAL NEW VALUE TAXABLE: $335,376,631

New Exemptions

Exemption Description Count

EX-XD 11.181 Improving property for housing with vol 1 2015 Market Value $0EX-XJ 11.21 Private schools 1 2015 Market Value $1,829,350EX-XL 11.231 Organizations Providing Economic Deve 59 2015 Market Value $3,104,746EX-XN 11.252 Motor vehicles leased for personal use 3 2015 Market Value $53,460EX-XU 11.23 Miscellaneous Exemptions 4 2015 Market Value $1,898,330EX-XV Other Exemptions (including public property, re 462 2015 Market Value $13,670,621EX366 HOUSE BILL 366 202 2015 Market Value $8,711,066

ABSOLUTE EXEMPTIONS VALUE LOSS $29,267,573

Exemption Description Count Exemption Amount

$1,189,91936DISABILITYDP$139,00025Disabled Veterans 10% - 29%DV1

$5,0001Disabled Veterans Surviving Spouse 10% - 29%DV1S$190,50023Disabled Veterans 30% - 49%DV2

$7,5001Disabled Veterans Surviving Spouse 30% - 49%DV2S$384,00038Disabled Veterans 50% - 69%DV3

$10,0001Disabled Veterans Surviving Spouse 50% - 69%DV3S$1,099,540101Disabled Veterans 70% - 100%DV4

$114,87013Disabled Veterans Surviving Spouse 70% - 100%DV4S$8,236,52249Disabled Veteran HomesteadDVHS

$42,657,4891,282HOMESTEADHS$35,040,4001,066OVER 65OV65

$35,0001OVER 65 Surviving SpouseOV65S2,637PARTIAL EXEMPTIONS VALUE LOSS $89,109,740

NEW EXEMPTIONS VALUE LOSS $118,377,313

Increased Exemptions

Increased Exemption AmountCountDescriptionExemption

INCREASED EXEMPTIONS VALUE LOSS

TOTAL EXEMPTIONS VALUE LOSS $118,377,313

New Ag / Timber Exemptions

2015 Market Value Count: 31$1,173,0362016 Ag/Timber Use $28,870

$1,144,166NEW AG / TIMBER VALUE LOSS

New Annexations

New Deannexations


MCLENNAN County As of Certification2016 CERTIFIED TOTALS00 - McLENNAN COUNTYAverage Homestead Value

Category A and E

Count of HS Residences Average TaxableAverage HS ExemptionAverage Market

46,304 $113,015$30,873$143,888Category A Only

Count of HS Residences Average TaxableAverage HS ExemptionAverage Market

42,503 $111,636$29,977$141,613

Lower Value Used

Count of Protested Properties Total Market Value Total Value Used

8 $12,086,450.00 $7,184,498


Documents

McLennan County Appraisal District 2016 Annual Report