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TAX APPRAISAL DISTRICT OF BELL COUNTY
2014 ANNUAL REPORT
Marvin Hahn, Chief Appraiser
District OperationsTax Appraisal, Assessing, & Collection Activities
for 36 Taxing Entities2014 Operating budget of $4,002,720
� 51 Employees� 4 Administrative Staff
� 2 Tax Collections Accounting Staff
� 8 Mapping Staff
� 8 Tax Collections Staff
� 2 Data Processing Staff
� 16 Appraisers
� 10 Appraisal Clerks
� 1 Market Analysis
� Key Personnel� Chief Appraiser – Marvin Hahn
� Deputy Chief Appraiser – Roger Chesser
� Executive Secretary – Linda Hearell
� Accounting – Vivian Mitchell
� Mapping – Wendy Collins
� Collections – Tammy Hubnik
� Data Processing – Sheri Johnston
� Personal Property – Thomas Hart
� Belton Appraisal – Michael Myers
� Temple Appraisal – Cody Curry
� Killeen Appraisal – Clifford Maultsby
Tax Appraisal District of Bell County
Chief
Appraiser
Deputy Chief
Appraiser
Chief Acct
Deputy Acct
Chief Maps
Deputy Chief
Maps
Senior Tech IVCartographer
III
Cartographer
II
Cartographer
II
Cartographer
IIMap Clerk I
Chief
Collections
Sr A-C Clerk IV A-C Clerk II
A-C Clerk II A-C Clerk I
A-C Clerk I A-C Clerk I
Exemption
Coordinator
EDP Manager
System
Processing
EDP Sr.
Analyst
Appraisal
Depts.
Killeen Region Temple Region
Belton RegionPersonal
Property
Admin Asst.Bus/Financial
Mgr
Market
Analysis Clerk
Appraisal Departments
Killeen Region
Administrator
Senior Appraiser
IVAppraiser III
Appraiser III Appraiser I
Senior A-C Clerk
IV
A-C Clerk I A-C Clerk I
Temple Region
Administrator
Senior Appraiser
IVAppraiser III
Appraiser ISenior A-C Clerk
IV
A-C Clerk III A-C Clerk I
Belton Region
Administrator
Senior Appraiser
IV
Senior Appraiser
I
Appraiser ISenior A-C Clerk
IV
A-C Clerk III
BP Property
Chief
Senior Appraiser
IVAppraiser I
Senior A-C Clerk
IVA-C Clerk II
2013 Protest
� 4499 Protest Filed
� 123 E-Filed
� 2009 scheduled for hearing
� 326 Dismissed for Failure to Appear
� 1547 Settlement & Wavier
� 1251 Withdrawn
� 1.5 Billion in Value contested
2013 ProtestTaxing Unit Number of Protest Taxing Unit Number of Protest
Bell County 4456 City of Bartlett 7
Academy ISD 218 City of Belton 156
Bartlett ISD 8 City of Harker Heights 539
Belton ISD 832 City of Holland 4
Bruceville-Eddy ISD 0 City of Killeen 1878
Copperas Cove ISD 8 Morgan’s Point Resort 15
Florence ISD 0 City of Nolanville 18
Gatesville ISD 0 City of Rogers 6
Holland ISD 9 Village of Salado 38
Killeen ISD 2488 City of Temple 1512
Lampasas ISD 1 City of Troy 17
Moody ISD 8 Central Texas College 2496
Rogers ISD 18 Temple College 1519
Rosebud-Lott ISD 2 Temple Bio Science 1512
Salado ISD 86 Donahoe Creek 6
Temple ISD 747 Elm Creek 86
Troy ISD 44 Clearwater 4456
VALUE DISTRIBUTION BY I.S.D.2.30%
0.56%
17.78%
0.61% 0.02%
0.54%
0.01%
1.05%
45.53%0.08%
0.49%
1.77%
0.10%
5.27%
21.38%
2.49%
Academy
Bartlett
Belton
Copperas Cove
Eddy
Florence
Gateville
Holland
Killeen
Lampasas
Moody
Rogers
Rosebud
Salado
Temple
Troy
VALUE DISTRIBUTION BY MUNICIPALITY
20.81%
0.19%
9.58%
26.37%
0.60%
1.54% 31.49%
1.01%
1.27%0.17%
6.85%
0.12% Bartlett
Belton
Harker Heights
Holland
Killeen
Morgans Point
Nolanville
Rogers
Salado
Temple
Troy
Unincorporated
Residential Sales by Value Stratum
5.17%
4.59%
0.88% 5.81%2.22%
23.65%
11.16%
31.86%
3.16%
4.13%
4.62%
2.74%$1 - $49,999
$50,000 - $59,000
$60,000 - $69,000
$70,000 - $79,999
$80,000 - $89,999
$90,000 - $99,999
$100,000 - $149,999
$150,000 - $199,999
$200,000 - $249,999
$250,000 - $299,999
$300,000 - $499,999
$500,000 & UP
VALUE BY PROPERTY CLASS
53.80%
5.06%1.32%5.36%
0.09%
4.51%
8.45%
1.31%
2.31%
3.95%3.83%
0.24%
1.01% 0.43% 8.32%
Single Family
Multi Family
Vacant Land
AG Land
Impv Ag Land
Farm Ranch Impv
Commercial Real
Industrial Real
Utilities
Comm Personal
Indust Personal
Mobile Home
Res Inventory
VIT
Exempt
Killeen-Fort Hood Monthly Home Sales
Killeen-Fort Hood Home Sales and Average Price
Temple-Belton Monthly Home Sales
Temple-Belton Home Sales and Average Price
House Price Index (HPI)
Relevant Numbers
� 159,941 Accounts
� 2014 Market Value of $18.3 Billion
� 2013 Tax Levy $333,601,417
� AG Market value $982 Million (431,467 acres)
� AG Productivity value $80 Million
� Productivity Loss $902 Million
Killeen Regional Office
Clifford Maultsby
34 Years in the Appraisal Industry
32 Years with Bell CAD
Area of Responsibility
� Municipalities
� Killeen
� Harker Heights
� Nolanville
� School Districts
� Killeen ISD
� Florence ISD
� Lampasas ISD
� Copperas Cv ISD
Killeen ISDNew Construction
� 50 New Subdivisions totaling 1002 new lots� 1167 New Houses = 4% decline in volume
913 in Killeen - 188 in Harker Hts - 37 in Nolanville(Median Value $160,014)
� 51 New Duplexes (Median Value $164,677)41 in Killeen - 10 in Harker Hts
� 2 New Medical Office Buildings � 28 New Commercial Buildings� 2 to 2.5 % Estimated increase from new improvements
SALES
� Residential 2006 Median $135,500
� Duplex 94 Median $141,000
� Four Unit 57 Median $147,000
� Apartments 2
� Commercial 22
Reappraisal� IMPLEMENTED NEW MARKET SCHEDULES FOR VARIOUS
PROPERTIES TYPES
� REAPPRAISAL OF ALL MULTI-FAMILY PROPERTIES IN
KILLEEN ISD
� REAPPRAISAL OF RURAL LAND BOTH MARKET AND
AGRICULTURAL
� REAPPRAISAL OF RESIDENTIAL PROPERTIES KILLEEN ISD
� REAPPRAISAL OF ALL HOTEL MOTEL PROPERTIES
� STATISTICAL ANALYSIS OF SALES FOR EACH PROPERTY
CATEGORY
Reappraisal
� Residential (1995 – 2012) had an average increase of 2.0%
� Residential ( 1970-1994) had an average decline of 1.5%
� Residential ( prior to 1964) had average decline of 5.0%
� Duplexes had an average increase of 11.0%
Reappraisal
� Apartments had an average decrease of 1%
� Hotels had an average decrease of 10.0%
� Fourplexes had an average increase of 8%
FutureJanuary 1 Thru March 31 2014
City of Killeen has issued
� New Residential Permits 220
� New Duplex Permits 3
� New Commercial Permits 10
City of Harker Heights has issued
� New Residential Permits 57
� New Duplex Permits 4
� New Commercial Permits 4
Area of Responsibility
Academy
Bartlett
Belton
Holland
Moody
Morgans Point
Salado
Academy I.S.D.
� 150 New construction
� Median Appraised Value $141,000
� 2 New subdivisions total of 63 new lots
� 143 Total Sales
Belton I.S.D.
� 34 New subdivisions total of 723 new lots
� 385 New Houses (Median Appraised Value $149,355) (101 in City of Belton) (Morgan’s Point 6) (195 in City of Temple) (93 in Rural)
� 16 New Commercial� 9 New Duplexes� 884 Total sales (Including City of Belton, Morgan’s Point, Temple)
Future
Belton ISD
� New Subdivisions
� New Apartment
� New Commercial
Bartlett I.S.D.� 9 Total sales� 1 New construction
Holland I.S.D.� 5 New construction� 28 Total sales
Moody I.S.D.� 4 New Houses� 12 Total sales
Salado I.S.D.
� 7 New subdivisions total of 19 new lots
� 37 New Houses (Median Appraised Value $267,167)
� 185 Total sales
City of Belton
� 17 New subdivisions total of 40 new lots
� 101 New Houses (Median Appraised Value $146,053)
� 9 New Commercial
� 187 Permits
� 240 Total sales
Morgans Point Resort City
� 6 New Houses
� 95 Total sales
� Median Appraised Value $125,715
Village of Salado
� Median Appraised Value $200,600
� 56 Total sales
� City of Holland 12 Sales
� City of Academy 22 Sales
� City of Bartlett 8 Sales
Holland, Academy & Bartlett
Reappraisal
� All property in Academy, Bartlett, Belton, Holland, Moody, Salado School District, City of Academy, Bartlett, Belton, Holland, Morgan's Point, Salado was re-appraised for 2014 Tax year.
� Reappraisal of rural land in Bell County.
� All Hotel and Motels were reappraised for 2014 Tax year.
Temple Regional Office
Cody Curry, Regional Administrator -Temple Office
8 Years in Property Tax Field
8 Years with Bell CAD
Areas of Responsibility
Temple City
Troy City
Rogers City
Temple ISD
Troy ISD
Rogers ISD
Temple ISD
New Construction
� 18 New Subdivisions totaling 98 New Lots
� 75 New Residences
� 1 to 2% Estimated Increase from New Improvements
Temple I.S.D.
Overview
�Total Sales 676
�Permits 430
�New Commercial Buildings 7
City of Temple
� New Construction 467
� Construction Permits 675
� New Subdivisions 18 (98 lots)
� Confirmed Sales 1063
� New Duplexes 103
Troy Area
Overview
�New Constructions 64
�Confirmed Sales 78
�Estimated New Value 2% to 3% Increase
Rogers Area
Overview
�New Constructions 6
�New Subdivisions 0
�Confirmed Sales 38
�Estimated New Value 1% to 2% Increase
REAPPRAISAL
REAPPRAISAL OF TEMPLE AREA RURAL PROPERTIES AND LAND
REAPPRAISAL OF RESIDENTIAL PROPERTIES IN CITIES OF TEMPLE, TROY, AND ROGERS
REAPPRAISAL OF COMMERCIAL PROPERTIES IN TEMPLE AREA – APARTMENTS, HOTEL/MOTEL, OFFICE, RESTAURANTS/FAST FOOD
2013 Growth in Temple Area
TRACTOR SUPPLY CO. STORE
HAMPTON INN - TEMPLE
GATEWAY CENTER – CINEMARK MOVIE THEATER
Business Personal Property3 Appraisers
2 Clerks
Areas of Responsibility
All business personal property
accounts in Bell County
Recent and Future Growth� Killeen/Harker Heights
� Sam’s Club
� Carolina Ale House
� Rooms To Go Furniture Store
� Twin Peaks Restaurant
� Temple
� Cinemark Temple and XD
� Gold’s Gym Express
� Longhorn Steakhouse
� Stripes Convenience Store
� Premier Cinema 16 and IMAX
� Belton
� Domino’s Pizza
� Jimmy John’s
� Stripes Convenience Store
� Scott & White Temple West Pediatric Clinic
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Bell County Exemption Listing
CODE DESCRIPTION TAX CODE
AB Abatement 11.28
CH Charitable 11.18
CHODO Community Housing Development Organizations 11.182
DP Disability 11.13
DPS Disabled Surviving Spouse 11.22
DV1 Disabled Veterans 10% - 29% 11.22
DV1S Disabled Veterans Surviving Spouse 10% - 29% 11.22
DV2 Disabled Veterans 30% - 49% 11.22
DV2S Disabled Veterans Surviving Spouse 30% - 49% 11.22
DV3 Disabled Veterans 50% - 69% 11.22
DV3S Disabled Veterans Surviving Spouse 50% - 69% 11.22
DV4 Disabled Veterans 70% - 100% 11.22
DV4S Disabled Veterans Surviving Spouse 70% - 100% 11.22
DVCH Disabled Veteran Charity Homestead 11.132
DVCHS Disabled Veteran Charity Homestead Surviving Spouse 11.132
DVHS Disabled Veteran Homestead 11.131
DVHSS Disabled Veteran Homestead Surviving Spouse 11.131
EX Other Exemptions (including public property, religious organizations, charitable
organizations, and other property not reported elsewhere)
EX-XA Public property for housing indigent persons - Full Exemption 11.111
EX-XD Improving property for housing with volunteer labor 11.181
EX-XF Assisting ambulatory health care centers 11.183
EX-XG Primarily performing charitable functions 11.184
EX-XH Developing model colonia subdivisions 11.185
EX-XI Youth spiritual, mental, and physical development organizations 11.19
EX-XJ Private schools 11.21
EX-XL Organizations Providing Economic Development Services to Local Community 11.231
EX-XM Marine cargo containers 11.25
EX-XN Motor vehicles leased for personal use 11.252
EX-XO Motor vehicles for income production and personal use 11.254
EX-XP Offshore drilling equipment not in use 11.271
EX-XQ Intracoastal waterway dredge disposal site 11.29
EX-XR Nonprofit water or wastewater corporation 11.3
EX-XS Raw cocoa and green coffee held in Harris County 11.33
EX-XT Limitation on taxes in certain municipalities 11.34
EX-XU Miscellaneous Exemptions 11.23
EX-XVOther Exemptions (including public property, religious organizations, charitable
organizations, and other property not reported elsewhere)
EX366 House Bill 366 11.145
FR Freeport 11.251
GIT Goods in Transit 11.253
HS Homestead 11.13
LIH Public property for housing indigent persons - Percentage Exemption 11.111
LVE Leased Vehicle 11.252
MASSS Member Armed Services Surviving Spouse 11.132
OV65 Over 65 11.13
OV65S Over 65 Surviving Spouse 11.13
PC Pollution Control 11.31