D A L L A S
Annual Report 2016 Appraisal Year
C E N T R A L A P P R A I S A L
D I S T R I C T
Dallas Central Appraisal District October 2016 It is my pleasure to present the Annual Report of the Dallas Central Appraisal District (DCAD). This Annual Report for 2016 endeavors to provide specific information about the operations of the DCAD. The report has been designed to provide the reader a summarization of information which is published and printed in many different formats by the appraisal district. It highlights the results of our appraisal operations, our taxpayer assistance programs, our financial stewardship, the appeals process, and statistical comparisons from the Property Tax Assistance Division Property Value Study. The Dallas Central Appraisal District strives to be one of the premier governmental organizations in the State of Texas and the United States. In 2013 DCAD received the Certificate of Excellence in Assessment Administration from the International Association of Assessing Officers. This certificate is good for five years and recognizes governmental units utilizing best appraisal and assessment practices in their offices. The DCAD works hard to provide equality and uniformity to the citizens of Dallas County and the sixty-one entities represented who rely upon our work and expect our operation to be efficient, timely, and accurate. The DCAD also works with the State Comptroller’s Property Tax Assistance Division to assure that school districts receive accurate appraisal values for setting the basis for school funding. Finally, the DCAD has a high commitment to customer service. We strive to serve greater Dallas County with professionalism and integrity in all aspects of our operations. In 2016, DCAD once again successfully certified a timely and accurate appraisal roll and finished the year with a budget surplus. We believe it is our highest priority to not only efficiently serve our participating taxing units, but to humbly serve the citizens of Dallas County and provide an accurate and fair appraisal roll so that the tax burden can be equitably distributed. I thank you for taking time to review this Annual Report and hope that you can gain insight into the operations of the Dallas Central Appraisal District. Sincerely,
W. Kenneth Nolan Executive Director/Chief Appraiser
Office of the Chief Appraiser Dallas Central Appraisal District 2949 N. Stemmons Fwy. Dallas, Texas 75247
Dallas Central Appraisal District ENTITIES SERVED (61) DALLAS COUNTY DALLAS COUNTY HOSPITAL DISTRICT DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
CITIES Addison Balch Springs Carrollton Cedar Hill Cockrell Hill Combine Coppell Dallas DeSoto Duncanville Farmers Branch Ferris Garland Glenn Heights Grand Prairie
ISD’S Grapevine Highland Park Hutchins Irving Lancaster Lewisville Mesquite Ovilla Richardson Rowlett Sachse Seagoville Sunnyvale University Park Wilmer Wylie
Carrollton/Farmers Branch Cedar Hill Coppell Dallas DeSoto Duncanville Ferris Garland Grand Prairie Grapevine/Colleyville Highland Park Irving Lancaster Mesquite Richardson Sunnyvale Dallas County Schools
SPECIAL DISTRICTS
Dallas County Flood Control District #1 Dallas County Utility Reclamation District Northwest Flood Control District Valwood Improvement Authority Denton County Levee Improvement District #1
Irving Flood Control District I Irving Flood Control District III Grand Prairie Metro URD Lancaster Municipal Utility District #1 Denton County Road Utility District #1
BOARD OF DIRECTORS
The Board of Directors of the Dallas Central Appraisal District consists of five voting members and one nonvoting member. The Directors are appointed or elected by the County of Dallas, the City of Dallas, the Dallas Independent School District, all other suburban cities in Dallas County, and all other suburban independent school districts in Dallas County. The non-voting member is the current Tax Assessor-Collector for Dallas County. Board members include:
Michael Hurtt (Suburban Cities) John R. Ames (Dallas County Tax Assessor-Collector) Steve Pryor (Suburban School Districts) John Warren (County of Dallas) Dr. Lew Blackburn (Dallas Independent School District) John Threadgill (City of Dallas)
General Statistical Information FY 2014
FY 2015
FY 2016
Financial Budget
$21.9 million
$23.0 million
$23.7 million
Dallas County Market Value
$229.9 billion
$247.7 billion
$247.7 billion
819,658
824,028
828,429
645,371 74,460 99,827
647,470 74,531 102,027
649,927 75,135 103,427
229
228
228
8 32 3 16 170
7 32 3 15 171
7 32 3 15 171
16 104 1
16 104 1
16 104 1
DCAD Number of Parcels Residential Commercial Business Personal Property
Number of Personnel Office of Chief Appraiser Administrative Services Legal Services Information Technology Appraisal Services
Professional Staff Designations Registered Professional Appraisers (RPA) Administration/management Field Registered Tax Assessor-Collector
COUNTY-WIDE PERCENTAGE CHANGES Department Commercial Market Value Taxable Value BPP Market Value Taxable Value Residential Market Value Taxable Value Overall Market Value Taxable Value
2013
2014
2015
2016
8.43% 9.06%
9.54% 11.46%
10.00% 11.90%
11.28% 13.40%
4.83% 4.68%
3.11% 3.52%
7.45% 4.37%
4.51% 5.91%
1.59% 2.46%
6.06% 6.49%
7.57% 8.23%
12.01% 11.57%
4.64% 5.21%
6.97% 7.88%
8.55% 9.05%
10.65% 11.44%
Appraisal Results AY 2014 The appraisal function for Dallas CAD is segregated into 4 divisions - Residential, Commercial, Business Personal Property (BPP), and Property Records / Exemptions (PRE). There are 120 appraisal registrants within Dallas CAD. New Construction and miscellaneous permit statistics are based on building permits received from the cities in Dallas County that result in an inspection or office review. New Construction denotes a new improvement and miscellaneous permits typically include repair permits, finish-out permits, and demolition permits. Physical site visits typically occur on any building permit issued by a city that affects value as well as any property that was partially complete as of January 1 of the prior appraisal year. Reappraisal statistics are based on those neighborhoods and properties that have been targeted for reappraisal. Neighborhoods targeted for reappraisal are based primarily on ratio study analysis – comparing sale prices to appraised values. Programmatic Reappraisal occurs in homogeneous neighborhoods where digital photography and aerial photography can be utilized in the valuation process as opposed to an actual physical inspection. Conventional Reappraisal is where an actual physical inspection takes place. Sales Processing, Income and Expense Processing and a review of all Sold properties in the Commercial file takes place annually to assist in targeting areas (Land Market Areas and Improved Market Areas) and properties for reappraisal. This information is also used to assist Commercial in developing income models for the major property types - Office, Retail, Industrial, Apartments, and Hotels. Business Personal Property targets all new businesses (Adds) and deletes businesses (Inactives) that no longer exist as of January 1. BPP reappraises all businesses on an annual basis and typically undertakes site visits on 33% of all businesses annually. BPP also values aircraft, special inventory accounts, leased equipment companies, utilities and pipelines within Dallas County. The Property Records Exemption Division is responsible for updating all ownership changes annually and administers both partial and total exemption applications. PRE responsibilities also include processing Abatements, TIF’s, Historics, Ceiling Tax Transfers, Agricultural valuations, property line metes and bounds changes (AFC) including setting up all new subdivisions.
AY 2015
AY 2016
RESIDENTIAL DIVISION: New Construction Growth Projections Reappraisal Growth Projections: Total Reappraisal Conventional reappraisal Programmatic reappraisal % Conventional % Programmatic
3,737 313,047 24,949 288,098 7.97% 92.03%
3,818 354,290 55,764 298,526 15.74% 84.26%
4,172 492,245 18,848 473,397 3.83% 96.17%
COMMERCIAL DIVISION: Permits: New construction - average New construction - major New construction - complex New construction - no starts Miscellaneous
341 59 89 59 4,530
324 99 87 67 4,080
387 65 120 57 4,911
Sales processing I & E processing Sold properties
2,467 3,064 3,485
2,051 3,564 2,132
2,178 3,723 6,141
2,407 7,236 12,326 622 8,341 613 22,465 4,878 181
3,358 6,252 12,073 511 7,695 745 23,216 4,405 147
4,176 6,728 9,502 584 8,316 562 29,765 4,768 173
301 954 630 715 22 1,452 264 1,434 3,235
104 999 388 779 40 1,585 195 1,404 2,998
287 809 340 1,049 147 2,173 310 1,769 3,902
454,052
536,056
657,844
BUSINESS PERSONAL PROPERTY DIVISION: Tenant / rendition adds Field adds - new accounts Field reappraisal Complex accounts Inactives Aircraft reappraisal (hours) Renditions Renditions - online Special inventory appraisal (hours)
PROPERTY RECORDS / EXEMPTIONS DIVISION: Abatement process Agricultural revaluation Field inspections - partial Field inspections - totals Historic exemption process New additions - in-house Special use AFCs Splits - in-house Total exemption process
GENERAL STATISTICAL INFORMATION: Appraisal notices mailed
Taxpayer Appeal Results In accordance with the Texas Property Tax Code, Section 41.44, a property owner and/or an authorized tax consultant may file an appeal with the Appraisal Review Board (ARB) of Dallas County. The ARB schedules these appeals for protest hearings and notifies the protesting party of their scheduled hearing before the ARB. The ARB hears all of the protested property accounts and then approves and submits an appraisal roll to the Chief Appraiser. The protest process begins around May 1 and concludes by July 20 of each year. The Chief Appraiser of the Dallas Central Appraisal District (DCAD) then certifies the appraisal roll to the 61 taxing entities of Dallas County who are served by the Appraisal District. The ARB is a quasi-judicial body appointed by the County Administrative Judge. Members are charged with the function of providing an impartial review of the appraisal records prepared by DCAD. The ARB is empowered to equalize values of all properties in DCAD in relation to fair market value and hear taxpayer appeals through scheduled hearings for those who dispute their appraised value. The ARB members do not work for DCAD, but rather arbitrate between the taxpayer and DCAD in order to determine market value. Beginning in 2014, the 90 ARB members are appointed by the Adminstrative District Judge and serve two year terms. DCAD has budgeted 90 members for 2016.
AY 2014
ARB STATISTICAL INFORMATION:
AY 2016
Telephone calls Walk-Ins Informal hearings
41,020 13,559 29,225
42,656 14,701 33,295
52,251 18,803 41,086
Protests received Online protests - property owner Protests scheduled Tax consultant protests Online protests - tax consultants ARB hearings held ARB panels utilized Reschedules
94,713 6,887 98,821 72,818 43,988 46,526 646 2,092
103,770 7,498 109,269 78,974 47,386 49,137 673 3,593
117,271 17,588 123,119 83,061 65,765 65,631 760 5,849
ARB hearings with panel value ARB hearings with dismissal
37,856 8,670
39,840 9,297
52,987 12,650
PROTESTS BY DISCIPLINE: Residential Commercial Business Personal Property
57,435 25,728 10,881
65,416 26,312 11,508
78,508 26,613 11,196
669
534
954
1,185 $21.2 Bil
936 $19.1 Bil
805 $ 17.1 Bil
AY 2015
AY 2016
Exemptions The ARB keeps statistics on the appeals process tracking protests received, scheduled, heard or resolved. The number of ARB hearing panels tracks the hours of service by the ARB members in this process. The Appeals & Support Division of DCAD is the responsible party for this process. The Division consists of one Manager and 12 Team Leaders and Specialists.
AY 2015
LAWSUITS (As of September 22, 2016): Number of lawsuits Market value in litigation
Taxpayer Assistance Results AY 2014 The Customer Service Division is the first point of contact as taxpayers enter the DCAD building or call to make general inquiries. The Division is staffed with a Manager and 10 Customer Service Specialists.
Beginning in 2014, the State Comptroller was charged with the development of an electronic survey that was to be administered locally by each appraisal district. The results of the 2015 survey appear to the right. There were only 7 CADs that received more than 100 responses - Harris, El Paso, Williamson, Parker, Brazoria, Wise, and Hays. Dallas CAD received 13 responses. Overall, of the 5,808 responsed statewide, the property owners have an excellent impression of the ARB.
CUSTOMER SERVICE DIVISION:
Counter Statistics Media Statistics Phone Statistics
Conduct of the ARB Members Courteous Attentive Knowledgeable Organized Fair
17,460 793 82,621
17,039 873 79,888
15,746 1,027 89,883
Strongly Agree
Agree
No Opinion
Disagree
Strongly Disagree
76.9% 73.3% 65.0% 70.9% 57.2%
18.8% 19.9% 20.1% 21.9% 20.0%
1.7% 2.4% 7.3% 3.9% 6.7%
1.3% 2.5% 4.6% 1.7% 8.1%
1.3% 1.8% 3.1% 1.6% 8.0%
Financial Results The financial results of the Dallas Central Appraisal District reflect the unwavering focus on conservative fiscal stewardship and optimal utilization of financial and personnel resources. The financial process of DCAD is presented in two different publications – the approved Financial Budget and the Audited Financial Statements. The first shows what is planned and the second shows what actually happened. The Financial Budget must be presented to the Board of Directors and the participating entities by February 1 of each year. The Board of Directors holds at least one public hearing by April to receive input on the proposed budget which must be adopted by May 15. The Financial Budget outlines goals, objectives and programs to be accomplished; operating and maintenance expenditures by category codes; personnel breakdown with staffing levels and salary ranges; and a detailed schedule of capitalized equipment to be purchased. The Financial Statements are audited by a third party CPA in accordance with generally accepted auditing standards. The Board of Directors appoints a Budget and Audit Review Committee comprised of two members to review the budget with staff and report any findings or recommendations. The Committee also reviews the draft of the financial audit with DCAD’s auditor to review any comments from the auditor’s findings and receive any recommendations on the financial operations.
In fiscal years 2011 through 2013, Dallas CAD responded to the downturn in economic activity by reducing budgeted expenditures and personnel levels. We are now seeing increased sales and business activity which has necessitated increasing the 2014, 2015, and 2016 budgets.
FY 2014
FY 2015
FY 2016
Dallas CAD budget
$
21,872,977 $
23,009,832 $
23,677,340
Buget change
$
356,422 $
1,136,855 $
667,508
% Budget change
1.66%
5.20%
2.90%
Merit increases
3.00%
3.00%
3.00%
Entity salary survey
3.13%
2.92%
3.14%
Budgeted personnel
229
228
228
BUDGETED REVENUE SOURCES: Entity allocations
$
Transfer funds
-
Rendition fees
230,000
Other income Total Revenues
21,632,977 $
22,339,832 $ 430,000 230,000
23,437,340 230,000
10,000
10,000
$
21,872,977 $
23,009,832 $
23,677,340
10,000
$
13,231,728
BUDGETED EXPENDITURES: Salaries & wages
12,315,478 $
12,980,393 $
Auto expense
764,890
765,140
767,540
Supplies & materials
544,590
616,421
694,577
Operational services
68,500
75,000
68,500
Maintenance of structure
375,934
352,928
363,333
Maintenance of equipment
221,045
260,145
270,482
Contractual services
559,617
499,539
579,498
Sundry expense
289,358
295,704
324,056
Insurance & benefits
5,030,951
5,544,681
5,689,801
Professional services
1,505,024
1,500,781
1,570,855
Capital expenditures
197,590
119,100
113,970
$
21,872,977 $
23,009,832 $
23,677,340
$
5,595,043 $ 8,826,942
5,749,805 $ 9,143,416
5,995,341 9,629,552
6,924,253 286,739
7,136,996 309,615
7,435,216 377,231
Total Expenditures ENTITY FUNDING OF DCAD: From municipalities From school districts From Dallas County and other county-wide jurisidictions From special districts Total The audited financial statement of the Dallas Central Appraisal District for the fiscal year 2015/2016 reflects a year-end cash balance of $2,495,157. This balance is distributed as shown to the right:
Technology improvements Working capital Paid Time Off payments Refund to member jurisdictions Employee Retirement Trust Future merit payments 2013 Retirement Fund COLA Retirement Fund Future Retirement Payment Capital Improvement Plan Total
$
21,632,977 $
22,339,832 $
23,437,340
$
$ 500,000 879,841 423,102 430,000 382,000 748,728 3,363,671 $
25,000 $ 500,000 829,841 240,269 81,161 403,000 236,568 2,315,839 $
2,010 500,000 879,841 80,049 138,018 637,751 257,488 2,495,157
$
WWW.DallasCAD.org Statistics The DCAD website is one of the premier sources of appraisal information for Texas property tax in addition to having data for individual parcels. Our website received hits from all over the globe - China, Russia, United Kingdom, to name a few.
The numbers to the right are the transactions on our online property owner web-based applications and mobile website. Dallas CAD has made a considerable investment in personnel, time, and financial resources to increase its presence in webbased processing. DCAD is also using web-based videos to explain the processes and procedures encountered by the property owners in an effort to be more transparent and open.
AY 2014
Total hits Total page views Total visitors
AY 2015
227,573,902 94,751,327 5,627,887
202,020,072 90,827,245 6,009,167
AY 2016
171,935,474 70,009,655 6,191,811
GIS Mapping total hits
58,130,378
54,231,755
67,262,195
Mobile Website total hits
10,424,615
20,148,899
27,291,874
127,824
172,484
186,684
Ufile protests - owners / consultants
50,875
54,268
56,294
BPP renditions
16,780
17,162
16,997 10,169
Appraisal notice lookups
Online homestead applications
8,488
8,407
Introduction video
1,966
2,535
2,547
Protest process video
3,049
2,995
3,359
CAD Comparative Results The 2016 data for this section will not be released by the Comptroller until the end of January 2017. Therefore, we are presenting the 2015 data.
The top 10 CADs account for 56.8% of the total market value in Texas. The top 5 CADs account for 43.5%. The Houston area CADs make up 22.2 percent of the State total. The DFW area CADs make up 21.3 percent. Austin area CADs are 8.2 percent.
2015 Market Value:
In Billions Harris CAD
522.7
17.90%
Dallas CAD
247.1
8.46%
Travis CAD
181.4
6.21%
Tarrant CAD
171.8
5.88%
Bexar CAD
147.1
5.04%
Collin CAD
121.2
4.15%
Denton CAD
83.0
2.84%
Fort Bend CAD
75.3
2.58%
Williamson CAD
58.5
2.00%
Montgomery CAD
51.0
1.75%
STATE TOTALS
A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how much it costs to generate a dollar of property tax revenue which, in turn, indicates appraisal and operating efficiencies. Dallas CAD has the lowest cost per tax levy dollar.
% of Total
Market Value $
$
2,920.8
BUDGET / LEVY COMPARISON: 2015 Tax Levy Harris CAD
$ 10,266,590,424
Dallas CAD
2016 Budget $
% of Levy
77,706,380
0.76%
5,274,564,192
24,471,932
0.46%
Tarrant CAD
3,704,266,973
21,232,727
0.57%
Travis CAD
3,300,883,208
17,492,994
0.53%
Bexar CAD
3,194,991,963
16,058,740
0.50%
El Paso CAD
1,026,944,258
13,336,134
1.30%
Comptroller PTAD Studies ACCURACY OF APPRAISALS (2014 and 2015 Property Value Study): PVS Study Year
Median Level of Appraisal
Beginning in 2010, PTAD will alternate between a Property Value Study (PVS) and a Methods and Assistance Program (MAP) review for each CAD.
Harris CAD
Dallas CAD is having its PVS in 2016 and its next MAP in 2017. The charts to the right highlight the most recent data for the top 10 CADs for both the PVS and MAP. The PVS has 2 purposes - to assess the median level of appraisal for each CAD and to determine the taxable value of property for each ISD for school funding purposes. Dallas CAD consistently ranks in the top for the first and always gets local value in the second.
Denton CAD Fort Bend CAD
The 2010-2011 Methods and Assistance Program (MAP) had 5 pass / fail questions. The 2012-2013 MAP has 4 Mandatory Requirements.
2014 and 2015 Methods & Assistance Program (MAP):
MAP also looks at 4 areas of importance which are shown to the right. These areas do not change from one MAP to the next but the number and requirements for the questions do. Presently, questions are tailored for three different tiers of CADs.
Harris CAD
Since 2010 / 2011 MAP was the initial study for all CADs, the emphasis was on documenting what and how the major functions were accomplished. Were there written policies and procedures in place? Were statutory requirements properly documented?
The 2012 / 2013 MAP focused upon proper documentation to verify that the "walk matches the talk." Are we properly following the written policies and procedures? Are we training our personnel to be effective and efficient in the administration of the appraisal and customer service functions? Subsequent reviews focused on these areas as well.
Coefficient of Dispersion
2015
0.99
8.04
Dallas CAD
2014
0.98
5.96
Tarrant CAD
2015
0.93
10.86
Travis CAD
2014
0.97
8.46
Bexar CAD
2014
0.96
9.30
Collin CAD
2014
0.97
6.33
2015
0.97
6.71
2014
0.93
7.38
Williamson CAD
2014
1.00
7.79
El Paso CAD
2014
0.98
12.22
CAD
MAP Study Year
Governance
Taxpayer Assistance
2014
MEETS ALL
MEETS ALL
Dallas CAD
2015
MEETS ALL
MEETS ALL
Tarrant CAD
2014
MEETS ALL
MEETS ALL
Travis CAD
2015
MEETS ALL
MEETS ALL
Bexar CAD
2015 2015 2014 2015 2015 2015
MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL
MEETS ALL MEETS ALL MEETS MEETS MEETS ALL MEETS ALL
MAP Study Year 2014
Operating Procedures MEETS ALL
Appraisal Stds, Methodology MEETS ALL
2015 2014 2015 2015 2015 2014 2015 2015 2015
MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL
MEETS ALL MEETS MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL MEETS ALL
Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD
CAD Harris CAD Dallas CAD Tarrant CAD Travis CAD Bexar CAD Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD
Dallas Central Appraisal District Summarization of Appraisal Values and Exemptions Dallas County As of September 2016 Supplement
DESCRIPTION REAL: RESIDENTIAL SINGLE FAMILY REAL: COMMERCIAL PERSONAL: COMMERCIAL REAL: RESIDENTIAL MULTI-FAMILY REAL: VACANT LOTS / TRACTS REAL: INDUSTRIAL REAL & TANGIBLE PERSONAL: UTILITIES PERSONAL: INDUSTRIAL OTHER CLASSIFICATIONS
PARCELS 582,328 30,835 76,311 20,186 54,718 853 1,407 2,638 16,444
% OF AMOUNT MARKET 122,915,203,450 49.7% 55,340,483,100 22.4% 26,468,115,070 10.7% 25,126,770,680 10.2% 4,708,032,280 1.9% 1,461,345,050 0.6% 3,309,377,220 1.3% 6,188,961,930 2.5% 1,807,950,510 0.7%
MARKET VALUE OF TAXABLE PROPERTIES
785,720
247,326,239,290
100.0%
LESS CAPPED VALUE LOSS LESS AG PRODUCTIVITY VALUE
217,107 2,734
4,017,110,491 872,750,633
1.6% 0.4%
APPRAISED VALUE
785,720
242,436,378,166
LESS PARTIAL EXEMPTIONS: HOMESTEAD AGE 65 OR OLDER FREEPORT DISABILITY ABATEMENTS 100% DISABLED VETERAN DISABLED VETERAN HISTORIC SITE POLLUTION CONTROL FREEPORT-IN-PROCESS PRORATED TOTAL EXEMPTIONS DALLAS COUNTY TAXABLE VALUE
REAL: RESIDENTIAL SINGLE FAMILY REAL: COMMERCIAL PERSONAL: COMMERCIAL REAL: RESIDENTIAL MULTIFAMILY REAL: VACANT LOTS / TRACTS REAL: INDUSTRIAL
HOMESTEAD
401,867 122,571 1,362 15,316 111 2,271 15,316 1 211
18,613,315,886 7,586,904,346 6,812,103,970 849,637,949 493,657,816 196,015,732 59,586,440 55,800,000 24,307,574
560
50,408,027
7.5% 3.1% 2.8% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
207,694,640,426
84.0%
AGE 65 OR OLDER FREEPORT DISABILITY ABATEMENTS 100% DISABLED VETERAN DISABLED VETERAN
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2016 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/25/2016, COMPARED TO SUPPLEMENTAL EVR, DATED 7/14/2016 - GRAND TOTAL ENTITY and Entity Code
Tax Year 2015 Market Value
Tax Year 2016 Market Value
Total Change
New Construction
Reappraisal
$26,219,760,400 26,219,760,400 26,219,760,400
$4,435,542,150 4,435,542,150 4,435,542,150
$21,784,218,250 21,784,218,250 21,784,218,250
PERCENTAGE CHANGE Total New Constr Reappraisal
COUNTYWIDE ENTITIES Dallas County Dallas Co Community College Parkland Hospital
DC DO PH
$246,149,401,870 246,149,401,870 246,149,401,870
$272,369,162,270 272,369,162,270 272,369,162,270
CA CB CC CH CL OM CO DA CS CV CF FE CG CE CP GV TH CU CI CN LE CM OV CR CW CK CJ TS CQ CT WY
$4,344,046,640 843,476,630 6,544,191,310 3,356,027,050 97,285,250 14,321,200 7,627,482,210 123,165,909,510 3,578,745,380 2,067,322,050 5,706,888,740 11,856,230 13,786,832,710 360,216,560 6,826,495,580 279,331,910 6,661,590,910 581,708,440 24,780,065,360 2,146,477,050 77,451,890 7,358,913,950 27,599,590 8,572,481,070 3,478,573,520 1,110,999,410 602,377,510 1,223,007,920 10,098,183,800 546,852,980 21,769,840
$4,758,265,930 924,810,860 7,051,741,680 3,649,332,300 102,706,530 14,425,910 8,329,502,080 136,843,392,420 4,037,977,970 2,270,827,920 6,055,656,720 10,220,220 15,467,015,410 400,365,160 7,561,627,490 247,303,010 7,217,097,910 677,740,660 27,036,563,830 2,531,966,050 81,898,090 8,101,047,660 30,143,070 9,665,548,900 3,895,085,130 1,277,098,760 649,316,560 1,339,081,870 11,171,981,430 626,076,830 35,256,010
10.65% 10.65% 10.65%
1.80% 1.80% 1.80%
8.85% 8.85% 8.85%
9.54% 9.64% 7.76% 8.74% 5.57% 0.73% 9.20% 11.10% 12.83% 9.84% 6.11% -13.80% 12.19% 11.15% 10.77% -11.47% 8.34% 16.51% 9.11% 17.96% 5.74% 10.08% 9.22% 12.75% 11.97% 14.95% 7.79% 9.49% 10.63% 14.49% 61.95%
0.60% 1.59% 1.31% 1.35% 0.37% 0.42% 2.06% 2.05% 3.20% 0.41% 1.80% 0.00% 0.81% 5.47% 1.55% 0.00% 1.16% 6.19% 1.78% 2.96% 1.97% 0.40% 0.88% 2.05% 1.26% 3.54% 1.88% 1.72% 1.38% 2.98% 55.00%
8.93% 8.05% 6.45% 7.39% 5.20% 0.31% 7.15% 9.06% 9.63% 9.43% 4.31% -13.80% 11.38% 5.67% 9.22% -11.47% 7.18% 10.32% 7.32% 15.00% 3.77% 9.68% 8.33% 10.70% 10.71% 11.41% 5.91% 7.77% 9.25% 11.51% 6.95%
CITIES Addison Balch Springs Carrollton Cedar Hill Cockrell Hill Combine Coppell Dallas DeSoto Duncanville Farmers Branch Ferris Garland Glenn Heights Grand Prairie Grapevine Highland Park Hutchins Irving Lancaster Lewisville Mesquite Ovilla Richardson Rowlett Sachse Seagoville Sunnyvale University Park Wilmer Wylie
$414,219,290 81,334,230 507,550,370 293,305,250 5,421,280 104,710 702,019,870 13,677,482,910 459,232,590 203,505,870 348,767,980 (1,636,010) 1,680,182,700 40,148,600 735,131,910 (32,028,900) 555,507,000 96,032,220 2,256,498,470 385,489,000 4,446,200 742,133,710 2,543,480 1,093,067,830 416,511,610 166,099,350 46,939,050 116,073,950 1,073,797,630 79,223,850 13,486,170
$26,127,270 13,400,827 85,621,512 45,295,885 360,795 60,016 156,785,142 2,521,256,670 114,624,911 8,456,894 102,981,122 0 111,360,602 19,710,969 105,867,368 0 77,253,338 36,001,430 441,803,266 63,513,527 1,525,020 29,665,015 243,680 175,955,157 43,785,240 39,338,201 11,308,758 20,999,982 139,524,692 16,281,107 11,972,790
$388,092,020 67,933,403 421,928,858 248,009,365 5,060,485 44,694 545,234,728 11,156,226,240 344,607,679 195,048,976 245,786,858 (1,636,010) 1,568,822,098 20,437,631 629,264,542 (32,028,900) 478,253,662 60,030,790 1,814,695,204 321,975,473 2,921,180 712,468,695 2,299,800 917,112,673 372,726,370 126,761,149 35,630,292 95,073,968 934,272,938 62,942,743 1,513,380
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2016 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/25/2016, COMPARED TO SUPPLEMENTAL EVR, DATED 7/14/2016 - GRAND TOTAL ENTITY and Entity Code
Tax Year 2015 Market Value
Tax Year 2016 Market Value
Total Change
AS ES OS DS SS US FS GS PS VS HS IS LS MS RS YS
$16,033,837,360 3,395,034,070 11,059,434,450 116,442,439,960 2,872,678,020 4,590,167,700 21,201,690 17,794,546,490 7,091,961,320 2,369,355,440 18,153,932,200 12,521,498,070 2,297,720,880 8,100,241,560 22,133,277,760 1,271,661,300
$17,337,109,430 3,705,634,830 12,305,786,430 129,406,756,000 3,276,181,270 5,051,637,730 19,915,230 19,946,968,360 7,855,806,900 2,247,357,150 19,935,516,820 13,740,161,270 2,680,255,260 8,927,317,970 24,544,877,270 1,388,504,980
$1,303,272,070 310,600,760 1,246,351,980 12,964,316,040 403,503,250 461,470,030 (1,286,460) 2,152,421,870 763,845,580 (121,998,290) 1,781,584,620 1,218,663,200 382,534,380 827,076,410 2,411,599,510 116,843,680
DD DM NL NR NU GU IF ID LM NF FF TX
$449,205,830 3,564,422,590 38,828,870 5,695,600 225,865,430 153,591,180 311,096,770 1,913,223,060 42,562,700 471,963,430 2,194,943,800 13,995,790
$496,922,450 4,054,427,500 39,146,590 9,941,930 234,582,230 158,336,390 367,128,660 2,136,392,580 62,477,580 516,816,690 2,206,885,130 14,531,450
New Construction
Reappraisal
PERCENTAGE CHANGE Total New Constr Reappraisal
SCHOOL DISTRICTS Carrollton-Farmers Branch ISD Cedar Hill ISD Coppell ISD Dallas ISD DeSoto ISD Duncanville ISD Ferris ISD Garland ISD Grand Prairie ISD Grapevine-Colleyville ISD Highland Park ISD Irving ISD Lancaster ISD Mesquite ISD Richardson ISD Sunnyvale ISD
$251,661,223 61,780,866 411,970,658 2,430,478,414 82,975,720 39,752,894 0 193,807,015 95,002,178 0 244,945,960 128,823,658 76,783,075 51,780,020 344,780,487 20,999,982
$1,051,610,847 248,819,894 834,381,322 10,533,837,626 320,527,530 421,717,136 (1,286,460) 1,958,614,855 668,843,402 (121,998,290) 1,536,638,660 1,089,839,542 305,751,305 775,296,390 2,066,819,023 95,843,698
8.13% 9.15% 11.27% 11.13% 14.05% 10.05% -6.07% 12.10% 10.77% -5.15% 9.81% 9.73% 16.65% 10.21% 10.90% 9.19%
1.57% 1.82% 3.73% 2.09% 2.89% 0.87% 0.00% 1.09% 1.34% 0.00% 1.35% 1.03% 3.34% 0.64% 1.56% 1.65%
6.56% 7.33% 7.54% 9.05% 11.16% 9.19% -6.07% 11.01% 9.43% -5.15% 8.46% 8.70% 13.31% 9.57% 9.34% 7.54%
$7,283,502 153,642,177 0 0 1,527,020 0 0 18,247,541 13,459,470 267,250 42,537,500 0
$40,433,118 336,362,733 317,720 4,246,330 7,189,780 4,745,210 56,031,890 204,921,979 6,455,410 44,586,010 (30,596,170) 535,660
10.62% 13.75% 0.82% 74.55% 3.86% 3.09% 18.01% 11.66% 46.79% 9.50% 0.54% 3.83%
1.62% 4.31% 0.00% 0.00% 0.68% 0.00% 0.00% 0.95% 31.62% 0.06% 1.94% 0.00%
9.00% 9.44% 0.82% 74.55% 3.18% 3.09% 18.01% 10.71% 15.17% 9.45% -1.39% 3.83%
SPECIAL DISTRICTS Dallas County FCD #1 Dallas County URD Denton County LID #1 Denton County RUD #1 Combined Denton LID & RUD Grand Prairie Metro URD Irving FCD, Section I Irving FCD, Section III Lancaster MUD #1 Northwest Dallas Co FCD Valwood Improvement Authority Railroad Rolling Stock
$47,716,620 490,004,910 317,720 4,246,330 8,716,800 4,745,210 56,031,890 223,169,520 19,914,880 44,853,260 11,941,330 535,660
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 25, 2016 FOR TAX YEAR 2016 ENTITY
COMMERCIAL
and Entity Code
Parcels
BUSINESS PERSONAL PROPERTY
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
RESIDENTIAL
GRAND TOTAL
Parcels
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
COUNTYWIDE ENTITIES Dallas County
DC
74,967
$107,944,092,930
$82,317,162,189
88,616
$36,830,105,590
$29,485,232,525
649,927
$127,594,963,750
$96,103,212,605
813,510
$272,369,162,270
$207,905,607,319
Dallas Co Community College
DO
74,967
107,944,092,930
82,668,435,380
88,616
36,830,105,590
36,434,113,932
649,927
127,594,963,750
98,113,887,028
813,510
272,369,162,270
217,216,436,340
Parkland Hospital
PH
74,967
107,944,092,930
82,520,240,843
88,616
36,830,105,590
30,056,386,965
649,927
127,594,963,750
96,152,765,732
813,510
272,369,162,270
208,729,393,540
$4,303,756,461
CITIES Addison
CA
689
$3,254,833,400
$2,969,029,738
3,048
$758,641,180
$751,663,100
2,358
$744,791,350
$583,063,623
6,095
$4,758,265,930
Balch Springs
CB
960
338,483,500
261,065,473
784
105,821,890
103,254,940
6,829
480,505,470
411,064,969
8,573
924,810,860
775,385,382
Carrollton
CC
1,775
3,005,205,610
2,614,464,449
3,688
2,070,373,990
1,650,722,611
12,458
1,976,162,080
1,476,984,980
17,921
7,051,741,680
5,742,172,040
Cedar Hill
CH
1,215
1,022,021,310
723,816,682
1,249
274,760,180
264,331,880
16,201
2,352,550,810
2,164,539,163
18,665
3,649,332,300
3,152,687,725
Cockrell Hill
CL
104
37,508,080
32,549,490
174
7,672,810
7,615,043
929
57,525,640
53,973,586
1,207
102,706,530
94,138,119
Combine
OM
75
2,729,430
938,697
13
1,023,250
842,030
334
10,673,230
9,392,950
422
14,425,910
11,173,677
Coppell
CO
1,065
2,359,206,360
1,766,704,697
1,491
1,789,990,300
999,262,637
12,273
4,180,305,420
3,807,204,325
14,829
8,329,502,080
6,573,171,659
Dallas
DA
39,177
60,505,497,350
44,972,451,214
48,653
15,641,599,230
13,396,625,983
291,727
60,696,295,840
46,156,368,810
379,557
136,843,392,420
104,525,446,007
DeSoto
CS
1,285
1,038,785,560
841,053,669
1,319
535,775,070
535,052,182
16,889
2,463,417,340
2,186,945,822
19,493
4,037,977,970
3,563,051,673
Duncanville
CV
1,047
633,775,490
490,774,523
1,441
204,417,790
201,410,835
11,959
1,432,634,640
1,282,318,181
14,447
2,270,827,920
1,974,503,539
Farmers Branch
CF
1,244
3,282,367,690
2,753,488,348
3,143
1,361,391,020
1,087,241,276
8,080
1,411,898,010
1,017,271,774
12,467
6,055,656,720
4,858,001,398
Ferris
FE
15
5,577,400
5,273,196
7
4,642,820
4,642,820
0
0
0
22
10,220,220
9,916,016
Garland
CG
4,708
4,558,222,860
3,536,760,623
5,755
2,063,420,440
1,665,938,683
64,515
8,845,372,110
7,174,799,343
74,978
15,467,015,410
12,377,498,649
Glenn Heights
CE
199
39,343,190
18,883,402
87
15,653,160
15,643,060
3,479
345,368,810
319,706,787
3,765
400,365,160
354,233,249
Grand Prairie
CP
4,851
2,423,537,870
1,643,822,151
3,010
1,475,466,490
1,048,351,254
35,978
3,662,623,130
3,165,160,427
43,839
7,561,627,490
5,857,333,832
Grapevine
GV
30
102,059,660
89,389,962
71
145,243,350
75,205,323
0
0
0
101
247,303,010
164,595,285
Highland Park
TH
76
422,365,030
277,442,817
365
91,122,270
91,065,130
3,407
6,703,610,610
5,397,635,866
3,848
7,217,097,910
5,766,143,813
Hutchins
CU
417
334,843,100
223,675,933
313
281,374,820
211,691,236
1,379
61,522,740
54,520,206
2,109
677,740,660
489,887,375
Irving
CI
5,514
13,374,752,630
10,931,951,267
8,297
5,861,681,570
5,791,173,805
44,942
7,800,129,630
6,291,507,876
58,753
27,036,563,830
23,014,632,948
Lancaster
CN
1,598
755,290,820
561,460,568
861
568,629,240
468,159,909
12,714
1,208,045,990
1,047,384,601
15,173
2,531,966,050
2,077,005,078
Lewisville
LE
10
32,943,360
32,622,299
16
3,513,950
3,513,460
300
45,440,780
44,198,069
326
81,898,090
80,333,828
Mesquite
CM
2,643
2,929,918,040
2,297,161,171
3,174
992,577,030
867,113,567
38,170
4,178,552,590
3,573,749,915
43,987
8,101,047,660
6,738,024,653
Ovilla
OV
23
2,070,530
533,094
9
669,460
669,460
162
27,403,080
22,920,574
194
30,143,070
24,123,128
Richardson
CR
1,591
3,651,504,730
3,082,236,521
4,905
1,750,228,370
1,746,880,869
21,761
4,263,815,800
3,681,251,747
28,257
9,665,548,900
8,510,369,137
Rowlett
CW
1,035
582,502,300
413,347,246
972
159,130,010
155,792,430
17,622
3,153,452,820
2,813,944,449
19,629
3,895,085,130
3,383,084,125
Sachse
CK
328
145,574,240
84,729,401
286
30,179,080
30,075,970
5,443
1,101,345,440
1,005,464,571
6,057
1,277,098,760
1,120,269,942
Seagoville
CJ
780
174,801,200
123,061,786
447
92,577,440
85,209,139
5,047
381,937,920
318,704,593
6,274
649,316,560
526,975,518
Sunnyvale
TS
625
353,969,120
215,767,555
446
303,257,620
131,030,709
2,418
681,855,130
627,764,235
3,489
1,339,081,870
974,562,499
University Park
CQ
319
2,066,730,380
416,447,266
769
86,661,520
86,564,730
6,929
9,018,589,530
6,918,597,317
8,017
11,171,981,430
7,421,609,313
Wilmer
CT
250
334,418,770
198,883,121
173
225,500,880
139,383,900
1,540
66,157,180
60,401,967
1,963
626,076,830
398,668,988
Wylie
WY
14
5,014,230
3,198,557
11
521,280
521,280
325
29,720,500
28,723,164
350
35,256,010
32,443,001
Prepared by the Dallas Central Appraisal District
July 25, 2016
2016cevd.xlsx
2016 Combined Cert & Disp EVR's
Page 1 of 2
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 25, 2016 FOR TAX YEAR 2016 ENTITY
COMMERCIAL
and Entity Code
Parcels
BUSINESS PERSONAL PROPERTY
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
RESIDENTIAL Parcels
GRAND TOTAL
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
$14,861,471,913
SCHOOL DISTRICTS
Carrollton-Farmers Branch ISD
AS
3,487
$8,870,847,720
$7,702,895,367
6,188
$3,534,631,710
$2,745,693,191
23,619
$4,931,630,000
$4,412,883,355
33,294
$17,337,109,430
Cedar Hill ISD
ES
1,291
1,016,634,440
735,403,568
1,238
259,883,360
249,391,190
16,859
2,429,117,030
2,039,077,877
19,388
3,705,634,830
3,023,872,635
Coppell ISD
OS
1,487
4,380,850,260
3,744,859,224
2,303
2,879,777,160
2,003,986,123
15,606
5,045,159,010
4,654,996,433
19,396
12,305,786,430
10,403,841,780
Dallas ISD
DS
39,956
59,884,825,640
45,563,305,328
48,223
16,040,208,580
13,767,362,861
268,897
53,481,721,780
41,911,185,518
357,076
129,406,756,000
101,241,853,707
DeSoto ISD
SS
1,132
587,597,740
412,352,921
982
140,569,880
140,206,268
19,157
2,548,013,650
1,999,509,279
21,271
3,276,181,270
2,552,068,468
Duncanville ISD
US
2,085
1,515,155,600
1,091,586,102
2,014
932,391,280
775,703,537
20,547
2,604,090,850
2,083,248,080
24,646
5,051,637,730
3,950,537,719
Ferris ISD
FS
99
10,232,780
7,526,419
15
5,760,910
5,760,910
116
3,921,540
3,271,317
230
19,915,230
16,558,646
Garland ISD
GS
6,171
5,283,390,700
4,022,628,752
6,636
2,229,376,040
1,807,382,443
83,339
12,434,201,620
10,204,108,741
96,146
19,946,968,360
16,034,119,936
Grand Prairie ISD
PS
4,773
2,560,792,440
1,805,882,724
3,055
1,728,766,160
1,246,855,026
34,529
3,566,248,300
2,861,446,280
42,357
7,855,806,900
5,914,184,030
Grapevine-Colleyville ISD
VS
18
579,168,560
315,350
155
1,668,188,590
261,817,912
0
0
0
173
2,247,357,150
262,133,262
Highland Park ISD
HS
482
3,573,327,030
1,631,270,941
1,866
267,023,280
266,812,250
10,739
16,095,166,510
12,904,747,205
13,087
19,935,516,820
14,802,830,396
Irving ISD
IS
4,929
6,736,558,310
5,350,927,199
5,902
2,167,042,350
2,154,296,646
36,563
4,836,560,610
4,109,331,948
47,394
13,740,161,270
11,614,555,793
Lancaster ISD
LS
1,768
802,632,130
591,759,739
872
595,927,830
495,458,649
13,061
1,281,695,300
979,070,774
15,701
2,680,255,260
2,066,289,162
Mesquite ISD
MS
3,300
3,131,296,140
2,443,693,165
3,579
999,752,270
890,702,261
47,166
4,796,269,560
3,741,368,089
54,045
8,927,317,970
7,075,763,515
Richardson ISD
RS
3,385
8,608,183,170
7,328,456,840
10,116
3,077,381,240
2,742,447,545
57,311
12,859,312,860
10,249,871,401
70,812
24,544,877,270
20,320,775,786
Sunnyvale ISD
YS
638
402,388,720
239,901,559
446
304,261,130
174,943,756
2,418
681,855,130
611,653,541
3,502
1,388,504,980
1,026,498,856
Dallas County FCD #1
DD
157
$306,383,990
$271,955,355
237
$186,309,710
$129,183,169
239
$4,228,750
$3,849,089
633
$496,922,450
$404,987,613
Dallas County URD
DM
486
2,738,434,150
2,519,177,860
980
414,245,860
322,655,163
2,371
901,747,490
898,144,740
3,837
4,054,427,500
3,739,977,763
Denton County LID #1
NL
11
14,350,730
12,912,130
25
1,726,330
1,726,330
48
23,069,530
18,763,602
84
39,146,590
33,402,062
Denton County RUD #1
NR
5
9,738,760
7,200,000
1
2,290
2,290
1
200,880
160,704
7
9,941,930
7,362,994
Combined Denton Co LID & RUD
NU
28
65,149,880
58,744,040
56
11,047,150
11,009,870
492
158,385,200
131,899,273
576
234,582,230
201,653,183
Grand Prairie Metro URD
GU
50
138,674,210
6,991,320
54
19,662,180
15,233,503
0
0
0
104
158,336,390
22,224,823
Irving FCD, Section I
IF
100
150,751,760
148,668,080
212
216,376,900
181,849,514
0
0
0
312
367,128,660
330,517,594
Irving FCD, Section III
ID
207
963,306,380
852,251,140
403
40,370,760
40,353,120
4,402
1,132,715,440
945,611,879
5,012
2,136,392,580
1,838,216,139
Lancaster MUD #1
LM
13
1,631,170
152,683
3
34,160
34,160
630
60,812,250
57,834,624
646
62,477,580
58,021,467
Northwest Dallas Co FCD
NF
42
154,532,760
127,150,300
115
6,773,120
6,754,210
909
355,510,810
350,356,449
1,066
516,816,690
484,260,959
Valwood Improvement Authority
FF
466
1,135,463,800
1,041,041,154
1,143
1,071,421,330
835,877,368
0
0
0
1,609
2,206,885,130
1,876,918,522
Railroad Rolling Stock
TX
0
0
0
3
14,531,450
14,531,450
0
0
0
3
14,531,450
14,531,450
SPECIAL DISTRICTS
Prepared by the Dallas Central Appraisal District
July 25, 2016
2016cevd.xlsx
2016 Combined Cert & Disp EVR's
Page 2 of 2
For more information, visit our Website:
www.DallasCAD.org
For additional copies write:
Rick Kuehler Director of Administration / Taxpayer Liaison Officer Dallas Central Appraisal District 2949 N Stemmons Fwy Dallas, TX 75247-6195 Dallas Central Appraisal District Annual Report - 2016 Appraisal Year November 2016