Budget fy 2016 adopted Tcad

Travis Central Appraisal District Fiscal Year 2016 Adopted Budget

Travis County, Texas Finance Department July 1, 2015

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Travis Central Appraisal District The activities of the Travis Central Appraisal District are governed by the legislature, and the administrative rules adopted by the Comptroller’s Property Tax Assistance Division.

Our Mission Strategic Goals 1.

reflect market value and ensure fairness and uniformity 2.

Be efficient in business processes and ensure

Our Vision The Travis Central Appraisal District will act in accordance with the highest principals of professional conduct, ethics, accountability, efficiency, openness, skill and integrity. We approach our activities with a deep sense of purpose and responsibility.

Develop appraisals that

that mission critical tasks are completed in a timely manner with a high level of accuracy 3.

Collect, create and maintain accurate data

4.

Ensure that the district maintains a highly

Our Values

educated, motivated and



   

Appraise- fairly, efficiently, and effectively, balancing the needs of both taxpayers and the taxing units by adhering to the Texas Property Tax Code, USPAP, and generally accepted appraisal standards.

Educate- taxpayers of their rights, remedies and responsibilities.

Communicate- collaboratively with and encourage communication among the taxing units, taxpayer public, and the agency.

Service- provide exceptional customer service that is accessible, responsible and transparent.

Performance- demand integrity, accountability and high standards from all staff and strive continuously for excellence and efficiency.

skilled workforce 5.

Provide customer service that is courteous, professional and accurate

Travis Central Appraisal District FY 2016

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.

Travis Central Appraisal District FY 2016 Proposed Budget

Travis Central Appraisal District FY 2016

Board of Directors Mr. Richard Lavine, Chair Austin ISD

Mr. Kristoffer S. Lands, Vice Chair City of Austin/Austin ISD

Mr. Ed Keller, Secretary Austin ISD

Mr. Tom Buckle West Travis County

Ms. Shelda D. Grant Travis County

Mr. Denny Hamill Travis County

Ms. Eleanor Powell City of Austin

Mr. Rico Reyes East Travis County

Ms. Blanca Zamora-Garcia City of Austin

Mr. Bruce Elfant Travis County Tax Assessor/Collector

Ms. Marya Crigler Chief Appraiser

Prepared by the TCAD Finance Department

TABLE OF CONTENTS INTRODUCTORY SECTION: Budget Transmittal Letter ………………………………………………………………….

Organizational Chart ……………………………………………………………………….

Key District Personnel ……………………………………………………………………..

Distinguished Budget Presentation Award ………………………. ……………………..

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

i viii ix x 1

Budget Comparison …………………………………………………………....................

District Budget by Department …………………………………………………………….

Revenue Budget ……………………………………………………………………………

2016 Estimated Jurisdiction Liabilities ……………………………………………………

Capital Improvement Program …………………………………………………………….

Debt Administration ………………………………………………………………………...

25 28 33 36 39 53

DEPARTMENT BUDGETS: Administration ……………………………………………………………………………….

Information Technology ……………………………………………………………………

Customer Service …………………………………………………………………………..

Appraisal Support …………………………………………………………………………..

Appeals ………………………………………………………………………………………

Commercial & Personal Property Appraisal ……………………………………………..

Residential Appraisal ………………………………………………………………………

Appraisal Review Board (ARB) …………………………………………………………...

55 69 81 89 97 105 113 119

STATISTICAL SECTION …………………………………………………………………………….

123

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

153

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

157

Travis Central Appraisal District FY 2016

DISTRICT BUDGET:

Travis Central Appraisal District FY 2016

Introductory Section

Introductory Section

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TRAVIS CENTRAL APPRAISAL DISTRICT BOARD OFFICERS

BOARD MEMBERS

RICHARD LAVINE CHAIRPERSON KRISTOFFER S. LANDS VICE CHAIRPERSON ED KELLER SECRETARY/TREASURER

TOM BUCKLE SHELLDA D. GRANT DENNY HAMILL BRUCE ELFANT ELEANOR POWELL RICO REYES BLANCA ZAMORA-GARCIA MARYA CRIGLER CHIEF APPRAISER

July 1, 2015

I am pleased to present the proposed budget of the Travis Central Appraisal District (the District) for fiscal year 2016. The proposed budget for 2016 totals $17,492,994, which represents a modest 2.0% increase over the 2015 budget. The proposed and five previous years’ budget history compare as follows:

Year

Budget Amount

Percentage Increase

2011

$

12,689,610

0.75%

2012

$

12,914,797

1.77%

2013

$

13,375,023

3.56%

2014

$

14,246,848

6.52%

2015

$

17,149,799

20.38%

2016

$

17,492,994

2.00%

Introductory Section

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

FACTORS AFFECTING FINANCIAL CONDITION The Austin economy continues to thrive fueled by steady population growth. U.S. Census data shows much of the nation’s growth is concentrated in Texas, with Austin as the epicenter. Austin has the highest net immigration in the nation with 110 net arrivals per day and is the fastest growing large city in America. The Urban institute projects the area’s population at minimum will increase 30% from 1.7 million in 2010 to 2.3 million by 2030.

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Introductory Section

Austin added 26,900 jobs in 2014, and according to Angelou Economics, job growth is projected to increase 7.7 percent in 2015, with nearly 70,000 new jobs expected to be added to the Austin-area market. Austin had the lowest unemployment rate among the top 50 Metropolitan Areas.

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Introductory Section

The Brookings Institute ranks Austin as No.1 in the US and No.38 globally for 2013-2014 economic performance. Austin is currently ranked by Forbes as the #1 “Best Buy City” in the nation and is the most consistent top 5 finisher in the history of the Milken Institute’s Best Performing Cities Index. Over the past eight years Austin has ranked first, third and ninth in terms of job growth, and is currently ranked second on the Forbes list of Best U.S. Cities for Future Job Growth.

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Introductory Section

Austin has become a dynamic generator of technology and creative industry jobs and now has the 10 th highest concentration of technology production in the nation. Forbes has singled out Austin as the top city poised to be the next Silicon Valley Tech hub.

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Source: Praxis Strategy Group

The Urban Land Institute (ULI) and PricewaterhouseCoopers ranked Austin second on the list of “U.S. Markets to Watch: Overall Real Estate Prospects.� and also ranked Austin as the number one market for homebuilding, second for investment and fourth for development. The economic principles of supply and demand continue to play a large role in increasing home values, and the number of months of inventory for single family homes remains consistently low at 2.8 months.

Introductory Section

The residential market sector continues to show strong growth in new housing starts and existing home sales.

Annual rate of starts is 10,686 which is up 500 units from last year, with homes in the $200,000 to $300,000 price point having the largest market share, followed by homes in the $300,000 to $500,000 price point. Sales of existing homes increased 1.4% to 30,673 with the average sales price increasing 6.6% to $305,409.

v

.

vi Introductory Section

Austin will also see continued business investments as smaller tech players such as Illuminx, Ambiq Micro, Roku and Marvell Semiconductor fuel growth and as it develops the early stages of a space sector with the introduction of companies such as Space X and Firefly Space Systems.

The district provides a detailed explanation of strategic goals and the planning process on page 10 of the budget document. The strategic planning process plays a major role in the budget planning process.

Should you have any questions about the District’s 2016 proposed budget or the budgeting process, please contact Leana H. Mann, the District’s Finance & Facilities Director, at (512) 834-9317 Ext. 405 or by e-mail at Lmann@tcadcentral.org.

Respectfully submitted,

Introductory Section

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

vii

TRAVIS CENTRAL APPRAISAL DISTRICT Organizational Chart Fiscal Year 2016

Board of Directors

Henry Johnson Taxpayer Liaison

Marya Crigler Chief Appraiser

Introductory Section

Paula Fugate Human Resource Director

viii

Leana Hengst Mann Finance and Facilities Director

Sharon Baxter Sr. Litigation Attorney

Paul Snyder Deputy Chief of Appraisal

Jack Miguez Residential Appraisal Director Lonnie Hendry Commercial & Personal Property Appraisal Director

Judi Beckham Customer Service Director

Scott Griscom Information Systems Director

TRAVIS CENTRAL APPRAISAL DISTRICT Key District Personnel Fiscal Year 2016 Marya Crigler Paul Snyder Jack Miguez Lonnie Hendry, Jr. Judi Beckham Adrienne Albers Scott Griscom Paula Fugate Leana H. Mann Sharon Baxter

Introductory Section

Chief Appraiser Deputy Chief of Appraisal Director of Residential Appraisal Director of Commercial & Personal Property Appraisal Director of Customer Service Director of Appraisal Support Director of Information Technology (IT) Human Resources Director Finance & Facilities Director Senior Litigation Attorney

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Certificate of Achievement Certificate of Achievement for Excellence in Financial Reporting

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Travis Central Appraisal District, Texas for its annual budget for the fiscal year beginning January 1, 2015. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

Introductory Section

This award is valid for a period of one year only. We believe that our fiscal year 2016 budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

x

Budget Overview

Budget Overview

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TRAVIS CENTRAL APPRAISAL DISTRICT Budget Overview

There are three main parts to the property tax system in Texas:  An appraisal district in each county sets the value of property each year. A chief appraiser is the chief administrator and operates the appraisal office.  A citizen board, called the Appraisal Review Board (ARB), hears any disagreements between a property owner and the appraisal district about a property’s value.  Local taxing units—city, county, school and special districts—decide how much money they will spend by adopting a budget. Next, the taxing units set tax rates that will raise the revenue necessary to fund their budgets. The adopted budgets and the tax rates set to fund the budgets determine the total amount of taxes that a person will pay.

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

1. A large part of each appraisal district's job is to estimate what your property is worth on January 1.

What a property is used for on January 1, market conditions at that time and who owns the property on that date determine whether the property is taxed, its value and who is responsible for paying the tax. The appraisal district also processes applications for tax exemptions, agricultural appraisals and other tax relief.

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

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

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

Budget Overview

HOW DOES THE PROPERTY TAX SYSTEM WORK?

1

Budget Overview

THE PROPERTY TAX CALENDAR

January 1

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

January 1 – April 30

Appraisal districts complete appraisals and process applications for exemptions.

January 31

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

February 1

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

April – May

Appraisal districts send notices of appraised value.

May 1

Appraisal review boards begin hearing protests from property owners.

July 25

Appraisal districts certify current appraised values to taxing units.

August – September

Local taxing units adopt tax rates.

October 1

Local taxing units begin sending tax bills to property owners.

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

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

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 120 taxing entities which lie within Travis County, including 21 cities, 15 school districts, 14 emergency districts, the county government, the hospital district, the junior college and 67 special districts.

Travis County is located in Central Texas and is a part of 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%.

THE ROLE OF THE APPRAISAL DISTRICT

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

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

Budget Overview

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

A board of directors appointed by the member governments presides over the appraisal district.

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. Like most governments, specialpurpose governments present two types of financial statements: (1) government-wide financial statements and (2) fund financial statements.

The government-wide financial statements report information on all of the activities of the District.

Governmental activities generally are financed through charges for services and intergovernmental revenues. The statement of activities reflects the revenues and expenses of the District. The governmentwide 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

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

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

Budget Overview

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

The design and operation of internal controls also ensures that all funds are expended in compliance with applicable laws and regulations.

All internal control evaluations occur within the above framework. During the fiscal year ended December 31, 2014, the District reviewed its internal controls. I believe that the District’s internal controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

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

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

Revenue Policy Revenue Recognition- Revenues shall be recorded on the modified accrual basis of accounting.

Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available.

1. Daily Deposits- In accordance with the District’s finance policy, the District shall require weekly deposits of receipts only when the cash on hand amounts to at least $1,000. Any funds not immediately deposited shall be appropriately safeguarded in a locked file cabinet in the Finance Director’s office.

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

Cash Disbursement Policy 1.

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

2.

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

3.

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

4.

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

Budget Overview

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

Operating Budget Policy 1.

2.

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

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

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3.

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

4.

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

Budget Overview

Asset Management and Capital Improvement Policy 1.

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

2.

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

3.

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

4.

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

5.

Reporting: The District will provide reports of expenditures by project to the Board of Directors no less than quarterly.

Cash Management and Investment Policy 1.

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

2.

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

3.

Periodic Reporting: The District shall provide monthly investment reports to the Board of Directors.

4.

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

Accounting Policy 6

1.

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

2.

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

3.

Transparency: Full disclosure will be provided in the financial statements.

4.

Financial Report: The District shall prepare a comprehensive annual financial report (CAFR) upon completion of the financial audit, which will be submitted to the Government Finance Officers’ Association (GFOA) for the Certificate of Achievement for Excellence in Financial Reporting award.

1.

Capital Financing: All financing of capital projects must be included in the current year’s proposed budget and approved by the Board of Directors. The District statutorily cannot issue debt to fund capital projects. All financing of capital projects must be done through the budget process.

2.

Unfunded Liabilities: The District’s policy extends beyond capital financing and includes not knowingly entering into any contracts creating significant unfunded liabilities

BUDGET PROCESS & PROCEDURES The District is provided very strict guidelines on the budgeting process in the Texas Property Tax Code.

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

Budget Overview

Debt Policy

The District begins its annual budgeting process in February. Discussions are held with the Chief Appraiser, the Finance Director and the department directors to discuss what the department’s budget needs are for the upcoming fiscal year. Once this information is gathered, the Finance Director prepares the proposed budget based on the Chief Appraiser’s directives. In May, the District holds a budget workshop with the Board of Directors, the Chief Appraiser and the Finance Director where the budget is looked at in-depth.

The District must send the proposed budget to the presiding officer of each taxing unit no later than 10 days before the board of director’s meeting where the proposed budget will be presented. This allows any taxing unit to dispute all or part of the budget at that meeting. The proposed budget must be presented no later than June 15th.

During this meeting, the board of directors makes suggestions along with any taxing units that come to the meeting to discuss the proposed budget. The District then takes the budget and revises it to include the changes made at the meeting. The District must again send a copy of the budget to the presiding officer of each taxing unit no later than 10 days before the board of director’s meeting where the budget will be adopted. The board of directors must hold a public hearing to adopt the annual budget. The secretary of the board must also post the notice of the public hearing in the county newspaper. The District posts this information in the Austin American Statesman. The budget must be adopted no later than September 15 th.

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Once the budget is adopted, the taxing units have 30 days to file a resolution with the board of director’s secretary to disapprove the budget. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving the budget and file them with the secretary of the board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within 30 days of the disapproval.

All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit.

The District can make line item transfers without notifying the taxing units. The Chief Appraiser has the authority to approve or disapprove any line item transfers. All line item transfers are then presented to the board for approval. Budget line item transfers do not change the final amount of the budget, but simply move budgeted funds from one function or program to another. Budget line item transfers do not require any additional funds from the taxing units and they do not change the amount of any surplus credited to the jurisdictions at year end.

Budget Overview

BUDGET CALENDAR JAN S

2016 M

T

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2

3

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10

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DATE 2/8/2016

SUBJECT Budget discussion with Chief Appraiser

2/15/2016

Meet with division directors

FEB S

MAR

8

S

M

6

7

13 20 27

2016 T

W

T

F

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1

2

3

4

5

8

9

10

11

12

14

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17

18

19

21

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28

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30

31

2016 M

T

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F

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3

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5

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8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

DATE 3/7/2016

SUBJECT Budget requests due from division directors

3/31/2016

First draft of budget to Chief Appraiser

S

2016

DATE 4/12/2016 4/18/2016

S

M

T

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F

S

1

2

3

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Second draft of budget to Chief Appraiser

DATE 5/2/2016 5/10/2016

SUBJECT Final draft of proposed budget to Chief Appraiser for final approval Budget workshop with board or directors

5/27/2016 5/30/2016

Final proposed budget to Chief Appraiser Mail budget to taxing jurisdictions

JUN S

SUBJECT First quarter line item transfers approved at Board of Director's meeting

2016 M

T

W

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S

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4

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17

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30

MAY

2016

S

M

T

W

1

2

3

4

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7

8

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13

14

15

16

17

18

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21

22

23

24

25

26

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30

31

DATE 6/14/2016

SUBJECT Present proposed budget to board of directors

6/15/2016 6/30/2016

Last day to present proposed budget First draft of adopted budget to Chief Appraiser

DATE 7/12/2016

SUBJECT 2nd quarter line item transfers approved at Board of Director's meeting

7/18/2016 7/25/2016 7/31/2016

Second draft of adopted budget to Chief Appraiser Final draft of adopted budget to Chief Appraiser Post public notice of budget in local newspaper

T

JUL S

F

S

Budget Overview

APR

2016 M

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2

3

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AUG S

2016

M

T

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1

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8

9

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17

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21

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25

26

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30

31

DATE 8/1/2016 8/9/2016

SUBJECT Mail out final budget to taxing entities Public budget hearing and adoption of budget

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SEPT S

M

2016 T

W

T

F

1

2

3

DATE 9/15/2016 9/30/2016

SUBJECT Final day to adopt budget Tax rates are set by all taxing entities

S

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

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DATE 10/7/2016

SUBJECT Mail out final calculation of jurisdiction liability

10/24/2016

Mail out end of year budget amendment to all taxing entities

10/31/2016

Submit budget to GFOA for Distinguished Budget Award

OCT

2016

S

M

T

W

T

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Budget Overview

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1/1/2016

SUBJECT Board of Directors meeting to approve final budget amendment

11/8/2016

Final line item transfers approved at Board of Director's meeting

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DATE 12/31/2016

DATE 11/8/2016

SUBJECT Fiscal year-end

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STRATEGIC PLANNING

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In September 2015, the directors of the Travis Central Appraisal District will hold their annual strategic planning director’s retreat for fiscal year 2016. During the planning session, items for the upcoming fiscal year will be discussed. The Chief Appraiser has the ultimate decision making authority, but she considers input from each of the department directors when making decisions. Managers and directors play an active role in the strategic planning process by identifying problem areas, defining plans for addressing various issues within each department, and establishing priorities. Internal and external issues in each department are considered and addressed. The internal process includes development of goals and objectives,

performance measures, and the upcoming calendar. Based on the strategic planning session discussions, the 2015-2016 strategic plan will be updated. The current strategic goals for the District are presented on the following pages.

Objective

Outcome Measure

Strategy

Output Measure

Make better Analyze ratio study statistics by utilization of ratio neighborhood and school district weekly studies when during valuation and equalization phases developing market in 2013/2014, and guarantee that sales appraisals. ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15.

Median sales ratio

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

Reduction in value Staff training on defending appraisal Percent value change changes at informal and values and standards of evidence formal by 50% from 11% average to 5% or less.

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

Improve quality Correctly identify all lake front property to and consistency of include lake cove and lake views and land values of consistently apply appropriate land unit lakefront property prices and modifiers.

Weighted mean sales ratio COD

Maintain an ongoing program of Number of sales qualified audit and verification activities in support of improved appraisal levels Number of neighborhood profiles created

Efficiency Measure Number of property protests Number of value reductions

Number of school districts reviewed Number of property protests Number of value reductions

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

In conjunction with field inspections, Uniformity in COD Number of land utilize aerial photography to identify measures of specific ratio values updated lake front, lake cove and lake view studies properties. Utilize GIS mapping and Number of property analysis to ensure consistent land protests based on values. equity Update cost tables Create a program to regularly update cost Timely and accurate Staff training on use of national Accuracy of cost approach Number of cost of main area and tables based on nationally recognized cost tables publications used to develop cost appraisals compared to tables updated details. publications adjusted for local economic approach appraisals. Create researched local conditions. benchmark properties and test development costs. developed cost schedules against researched local cost information.

Test land value assignments throughLower market segment Number of adjustments benchmark allocation by abstraction against properties tested researched land values. Create specific procedure manual to document steps taken to update and test cost tables.

Software Work cooperatively with software vendor Increased functionality in Create a coalition of PACS metro Co-development Number of coenhancements True Automation and other PACS metro the PACS software appraisal district clients to leverage commitments from metro development projects appraisal district clients to enhance the modules the group dynamics to push for clients and True approved software to provide greater appraisal and focus on Texas clients from True Automation and group Number of software analysis capabilities.

Automation. Schedule and hold consensus on requirement quarterly meetings with the metro enhancement priorities documents written clients and True Automation and approved decision makers to focus on the Number of common needs of the metro enhancements appraisal districts, and included in each enhancements required to complete software release appraisal tasks and meet legislative requirements.

Budget Overview

Develop appraisals that reflect market value and ensure fairness and uniformity.

Strategic Planning Goal Goal

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Be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy.

Budget Overview

Strategic Goal

Planning Goal

Objective

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

Outcome Measure

Strategy

Output Measure

Percent of accounts noticed at each run date

Improve Compliance by establishing Completion date of formal plans, timelines, benchmarks, and mission critical tasks monitoring programs to ensure that Certification level of 90% deadlines are met. Increase individual accountability as of July 18.

Efficiency Measure Number of notices mailed at each run date Number of protests completed

Local Value Findings or Exceeds Standards finding Complete protest as soon as possible after certification.

Ensure that all protests are Earlier start to discovery completed as soon as possible after and valuation cycles certification to shift the annual calendar of events and provide more time to appraisal staff to perform discovery and valuation tasks.

Increased time to perform discovery and valuation should result in higher accuracy in the appraisal roll and fewer property protests.

Complete Ensure that all field inspections have Timely start to valuation fieldwork and been completed and that the data cycle eliminate field entry of the field cards has been work overlap completed by February 1 with valuation cycle

Complete Ensure that properties are valued Fewer than 5% of valuation cycle and notices are sent in the first properties noticed in and reduce the NOAV run to be completed between subsequent NOAV runs number of April 1 and April 15 properties in NOAV runs after April 1st

Complete Lack of taxpayer compliance with Fewer than 5% of homestead new homestead documentation exemptions processed exemption requirements has become an after 30 days of receipt processing obstacle to timely processing of the within 30 days exemptions. Provide more of receipt of information and alerts to taxpayers to application ensure that the appropriate documents are include with the application when first submitted so that staff may process applications upon receipt

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

Number of informal hearings held per day Number formal hearings per day

Develop a documented work plan to Timely start to Number of field identify the scope of field work to be valuation cycle inspections per day completed, evaluate field inspection productivity tasks times and develop a Number of field cards field work plan that recognizes the man processed per day hours available for the project. Work plan should include refresher training for appraisers to ensure that work in completed in an accurate manner as well as communicating to the appraisers work productivity expectations. Completion benchmarks should be established to evaluate progress. Regular meetings to ensure progress. Accountability consequences for failing to meet expectations and deadlines. Explore technological solutions such as Austin Energy data and field devices to increase efficiency in the field Develop a documented work plan of Percent of properties Number of valuation tasks to be completed. Work noticed with each neighborhood profiles plan should include research and NOAV run completed each confirmation of sales data, review of week neighborhood designations, assign senior staff to lead valuation teams and include refresher training for appraisers to ensure that work in completed in an accurate manner as well as communicating to the appraisers work productivity expectations.

Completion benchmarks should be established to evaluate progress. Regular meetings to ensure progress.

Accountability consequences for failing to meet expectations and deadlines.

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

Strategic Planning Goal Goal

Objective

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

Outcome Measure Percent of field card returned for corrections

Strategy

Improve quality of data collection by updating procedure manuals’ and training staff in procedures, performing quality assurance checks on returned Percent of accounts requesting 25.25(c) or (d) field work, using GIS and other tools for data validation and holding staff corrections accountable for errors discovered

Output Measure Number of field cards processed

Efficiency Measure Average time to process field work

Number of errors identified

Neighborhood cleanup

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

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

Property classification

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

Percent of field card returned for corrections

Sketch Verification

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

Review existing property classification Percentage of properties guides to determine applicability in incorrectly classified current mass appraisal models and Percent of accounts modify classification guide as necessary requesting 25.25(c) or (d) in context with model and cost tables corrections developed. Create detailed standards manuals for the classification of property.

Conduct annual training with appraisers Accuracy of sales ratio and utilize aerial photography and GIS studies for data validation and to ensure consistent application of standards and procedures. Develop work plan for quality assurance of property classifications which includes manager review of appraiser classification determinations

Ensure that improvement size Increased accuracy and based on property sketches consistency in property matched actual building footprint sketches and area calculations

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

Number of properties classified Number of properties classifications corrected by manager

Budget Overview

Collect, create and maintain accurate data.

Accuracy of sales ratio studies

Number of sketches pinned to map Number of changes or inspections identified

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Ensure that the District maintains a highly educated, motivated and skilled workforce.

Budget Overview

Strat Planning egic Goal Goal

Objective

Outcome Measure

Strategy

Output Measure

Efficiency Measure

Increase Ensure that district staff receives sufficient Increased Increase training budget for external courses and provide Percentage of training training in their mission critical duty skills to number of more internal training opportunities employees opportunities include customer service, exemption appraisal staff attaining administration, programming and technology, with RPA, certifications record maintenance, mapping, and basic and IAAO, AI advance training in appraisal theory and practice. certifications In addition to attaining Registered Professional Appraiser certification appraisal staff should be encouraged to attain IAAO and Appraisal Institute certifications Management Provide management training program to Increased Provide internal training on the following topics: Systems training increase effectiveness and efficiency of ability of thinking, project management, delegating, teamwork, managers managers to motivating staff, effective feedback, documenting discipline, create and dealing with conflict functional teams, manage projects, meet deadlines, and handle employee relations Cross Create a knowledgeable workforce that can Increased Provide opportunities for related departments to cross train Decreased the departmental assist each other and taxpayers without knowledge and staff to create a greater understanding amongst staff of the number of tasks training “governmental shuffle� by providing cross understanding full requirements of the appraisal district and how each and taxpayers departmental training so that staff may answer by staff of all division plays a role. Newly hired staff should spend at transferred basic questions and, if not able to answer, will be phases of minimum one week on Customer Service and GIS divisions. between able to re-direct questions to the appropriate appraisal cycle,Clerical staff should go out in the field with appraisers to departments resource responsibilities, understand the field inspection process and appraisers and district should train on data entry to understand the importance of procedures accurate and complete field card notes and policies

Number of classes attended Number of internal training sessions offered Number of certifications awarded

Employee retention

Tenure of employees leaving district service

Ensure that the district is able to retain long term Increased Review employee salaries and benefit packages to ensure employees that have developed a lot of average length that the district can remain competitive in the market. institutional knowledge and skills of Benefits would include retirement packages, health employments insurance, and sick and vacation time. Review employee and increase reward and recognition programs such as service awards percentage of and district sponsored morale events. Explore nonskilled workers monetary rewards such as flexible work schedule and retiring from telecommuting the district Successful The population of the senior management is A well informed Directors and managers should document annual work planning aging and several division directors in key and trained plans which include tasks and deadlines that may not be positions are currently, or soon will be, eligible for staff ready to included in departments general procedure manuals. retirement. Efforts first must be made to retain assume Directors should identify staff with leadership potential and these employees as long as possible; however, leadership offer mentoring and training opportunities that will allow the decision to retire is a personal choice and responsibilities theses staff members to become prepared to assume should be respected and treated with dignity. leadership responsibilities in the future Regardless of retirement status institutional knowledge from key employees needs to be documented and transferred to the next generation of leaders Create an equipment replacement schedule to ensure employees Technology Provide employees an appropriate work are given current technology and are able to work efficiently as and facilities environment with adequate equipment and space possible. This schedule includes servers, SAN, network equipment, to work efficiently

workstation, and peripheral equipment and software replacement.

Employee workstations and office productivity software are scheduled to be replaced in 2013 and servers are scheduled for replacement in 2014. District facilities were remodeled in 20092011 to provide ergonomic cubicle furniture; however, there is limited space for additional employee growth. The district should research potential growth solutions such as additions to the existing building, satellite offices, or relocation to new facilities and develop recommendations based on growth projections

Number of internal training sessions offered Number of projects completed Number of employee coachings

Documented work plans

Documented work plans

Number of PCs replaced

Objective

Outcome Measure

Strategy

Output Measure Efficiency Measure

Emphasize customer service

Providing excellent customer service Percentage of should be a recognized goal of every surveyed employee in the district customers expressing overall satisfaction with services received

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

Measure customer service feedback

Attain highest rating possible from Percentage of those we serve as evidence by surveyed feedback provided through interviews, customers surveys, cards, letters or any other expressing measuring device used in the agency overall satisfaction with services received

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

Provide Provide information and resources to Percentage of additional taxpayers that will be educational and surveyed online convenient customers resources to expressing taxpayers overall satisfaction with services received

Number of customers surveyed Number of customers served

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

Budget Overview

Provide customer service that is courteous, professional and accurate.

Strategic Planning Goal Goal

OVERVIEW OF SIGNIFICANT BUDGET ITEMS The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balance budget policy, budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to the taxing units and budgeted expenditures both total $17,492,994. The additional $83,000 in the revenue budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for charges for services, investment income, and other miscellaneous income items.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is from. This is shown as a refund of appraisal assessments and is a contra revenue account, which consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year 2016, the District does not have any surplus funds being credited back to the taxing units.

The table and graph below show the total budgeted revenues by source for the fiscal year 2016 budget and the previous five years budget history.

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Budgeted Revenues: Appraisal Assessments Less Refund/Credit of appraisal assessments

2011

2012

2013

2014

2015

2016

$ 12,689,610

$ 12,914,797

$ 13,375,023

$ 14,247,231

$17,149,799

$17,492,994

(789,802)

Other Miscellaneous Revenue Total Budgeted Revenues

$ 11,899,808

Percentage Increase over previous year's budget

-

-

-

-

-

-

-

86,500

83,000

83,000

$ 12,914,797

$ 13,375,023

$ 14,333,731

$17,232,799

$17,575,994

1.77%

3.56%

7.17%

20.23%

2.00%

0.75%

Budgeted Revenues $18,000,000 $17,000,000 $16,000,000

Budget Overview

$15,000,000 $14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000

On a high level view, expenditures are broken down by function. The District uses four categories or functions of expenditures for budgeting purposes: (1) payroll related expenditures, (2) operating expenditures, (3) service expenditures and (4) capital equipment and debt expenditures. The chart and graph below outline the budgeted expenditures by functions for fiscal year 2016 and the previous five year’s budget histories.

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2011

2012

2013

2014

2015

2016

Expenditures by Function: Payroll Operating Supplies Service Capital Equipment & Debt

$ 9,408,750 630,790 2,308,620 341,450

$ 9,478,244 732,163 2,570,477 133,913

$ 9,748,017 718,448 2,726,395 182,163

$10,327,816 665,354 2,870,880 383,181

$11,450,846 649,259 4,443,694 606,000

$11,469,048 953,300 4,576,774 493,872

Total Budgeted Expenditures

$12,689,610

$12,914,797

$13,375,023

$14,247,231

$17,149,799

$17,492,994

Expenditures by Function $15,000,000 $10,000,000 $5,000,000 $2011

2012

2013

2014

2015

2016

Payroll Replated Expenditures Operating Supplies Expenditures Service Expenditures

Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2) debt service- principal, and (3) debt service- interest. Capital equipment is any fixed asset whose cost is over the capitalization threshold and has an useful life greater than one year. The District has established a capitalization threshold of $1,000 or more. Under the modified accrual basis of accounting, capital equipment is expensed in the period in which it is purchased. When preparing government-wide financial statements, adjusting entries are made to account for the depreciation of capital equipment, since the government-wide statements use the full accrual basis of accounting.

Debt service principal and interest are treated similar to the capital equipment account. Under the modified accrual basis of accounting, all debts should be expensed in the period that they are incurred. However, debt is typically a long-term liability and must be adjusted when converting to the government-wide statements, which use the full-accrual basis of accounting.

Budget Overview

Capital Equip. & Debt

The table and graph below outline the capital expenditures & debt function for the fiscal year 2016 and the previous five fiscal years budget histories.

2011 Total Capital Expenditures: Capital Equipment Debt Service- Principal Debt Service- Interest Total Capital Expenditures

2012

2013

2014

2015

2016

$

246,550 61,000 33,900

$

133,913 -

$

182,163 -

$

347,047 29,298 6,836

$

606,000 -

$ 493,872 -

$

341,450

$

133,913

$

182,163

$

383,181

$

606,000

$ 493,872

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Capital Expenditures Function $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $2011

2012

2013

Capital Equipment

2014

2015

2016

Debt Service- Principal

Debt Service- Interest

Budget Overview

The following table provides a broad overview of the major revenue sources and major expenditure functions by fiscal year for fiscal year 2016 and the previous five fiscal years budget histories.

Budgeted Revenues: Appraisal Assessments Less Refund/Credit of appraisal assessments

2011

2012

2013

2014

2015

2016

$ 12,689,610

$ 12,914,797

$ 13,375,023

$ 14,247,231

$ 17,149,799

$ 17,492,994

(789,802)

-

-

-

-

-

-

-

-

86,500

83,000

83,000

Other Miscellaneous Revenue Total Budgeted Revenues

11,899,808

12,914,797

13,375,023

14,333,731

17,232,799

17,575,994

Expenditures by Function: Payroll Operating Supplies Service Capital Equipment & Debt

9,408,750 630,790 2,308,620 341,450

9,478,244 732,163 2,570,477 133,913

9,748,017 718,448 2,726,395 182,163

10,327,816 665,354 2,870,880 383,181

11,450,846 649,259 4,443,694 606,000

11,469,048 953,300 4,576,774 493,872

$ 12,689,610

$ 12,914,797

$ 13,375,023

$ 14,247,231

$ 17,149,799

$ 17,492,994

Total Budgeted Expenditures

DETAILED BUDGETARY ITEMS The fiscal year 2016 proposed budget for the District’s one and only fund, the general fund, is $17,492,994, a 2.0% increase from the fiscal year 2015 budget.

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General Fund

FY 2015 Adopted Budget

FY 2016 Proposed Budget

$

$

17,149,799

17,492,994

$ Change

% Change

$ 343,195

2.00%

Information on significant budgetary increases and decreases are provided below.

Budget Category Overtime Seasonal & Temporary Dental Insurance Operating Supplies- Equipment Operating Supplies- Software Furniture & Equipment under $1000 Board of Directors Legal & Attorney Repair & Maintenance- Equipment Security Services Aerial Photography Total Significant Increases

2016 Budget 81,342 145,000 44,123 240,500 75,000 20,000 57,040 1,535,000 117,901 101,460 215,226 2,632,592

2015 Budget 56,700 32,000 33,499 40,900 15,000 5,000 26,950 1,285,000 77,800 22,900 78,240 1,742,159

$ Change 15-16 24,642 113,000 10,624 199,600 60,000 15,000 30,090 250,000 40,101 78,560 136,986 890,433

% Change 15-16 43.46% 353.13% 31.71% 100.00% 400.00% 300.00% 111.65% 19.46% 51.54% 100.00% 175.08% 51.11%

Budget Overview

(The ARB expenditures have been removed from the totals and shown as a department total to compare fiscal year 2015 with fiscal year 2016.)

Overtime and Seasonal & Temporary: During 2014, the District implemented a policy of hiring clerical staff through a temporary to permanent process. This allowed the District to incur less benefit costs in high turnover positions. Implementing this policy increased the amount of available overtime to permanent staff and increased the seasonal & temporary budget.

Dental Insurance: The District has received an estimated increase of 15-20% in dental insurance premiums. For 2015, the District received a 17% increase in premiums.

Operating Supplies- Equipment: The increase in operating supplies- equipment is for the necessary purchases for the budgeted IT projects. The District has decided to complete the following projects during 2016: (1) Purchase new scanners for 1/3 of the building ($29,750); (2) Purchase 10 new iPad field devices; (3) Purchase PCs for all TCAD staff ($148,500); (4) Purchase new projectors and screens for training rooms and conference rooms; and (5) Purchase 5 new laptops.

Operating Supplies- Software: The increase in operating supplies- software is for the purchase of the Microsoft Office Suite that is needed for the new PCs purchased under the operating supplies-equipment budget.

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Furniture & Equipment under $1,000: The District has budgeted to purchase ergonomic chairs for 1/3 of the building. During 2014, the District used surplus funds to purchase 1/3 of the chairs and plans to do the same in 2015. That will leave the remaining 1/3 to be purchased in 2016.

Board of Directors: The Board of Director’s budget increased because the hourly pay of the taxpayer liaison was increased to remain competitive with other appraisal districts ($22,040). The board’s general counsel budget is also increasing to match actual expenses.

Legal & Attorney: The District added $250,000 to the legal and attorney fees budget to be transferred into the reserve for litigation to cover anticipated future legal expenditures.

Repair & Maintenance- Equipment: The cost of the CISCO maintenance contract increased after the Cisco replacement project was completed in early 2015. The cost increased $17,000 for FY2016. The District also experienced an increase in VMware support/maintenance totaling $14,225 when some of the physical servers were converted into virtual machines.

Budget Overview

Security Services: The employees’ safety while at work is one of the district’s main concerns. Therefore, the District has budgeted for a Travis County sheriff’s deputy to be on site full-time.

Aerial Photography: The District increased its aerial photography contract in 2014 to include 6 inch orthos instead of the contracted 9 inch orthos. This change will provide a clearer image and allow for more effective use of the aerial photographs during desktop review. The District also purchased the Change Finder Module from Pictometry to assist in desktop review.

Budget

2016

2015

Change

% Change

Category

Budget

Budget

15-16

15-16

Salaries

7,234,307

7,344,622

Advertising & Legal Notices

23,000

34,000

(11,000)

-32.35%

Appraisal Services

462,820

582,820

(120,000)

-20.59%

Professional Services

98,459

345,250

(246,791)

-71.48%

493,872

606,000

(112,128)

-18.50%

1,172,081

1,680,720

(508,639)

-30.26%

Capital Equipment Significant Decreases

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Advertising & Legal Notices: The District decreased the advertising budget to match actual expenditures.

Appraisal Services: The District decreased the number of independent fee appraisals to complete for FY 2016 from a total cost of $470,000 in 2015 to $350,000 in 2016.

Professional Services: The District removed the expert review of high value properties from the FY 2016 budget. This project will be completed during FY 2015.

Capital Equipment: During 2015, the District budgeted for the Cisco & VM host replacement in the IT department budget. The project was completed in 2015 and therefore removed from the 2016 budget.

CAPITAL EXPENDITURES BUDGET

The term capital asset includes land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Per the District’s capitalization policy, if an asset’s cost is $1,000 or greater and the useful life of the asset is more than one year, the asset is a capital asset and should be capitalized; this requires the District to spread the cost of the expenditure over the useful life of the asset. If, however, the expenditure is one that maintains the asset at its current condition, the cost is expensed fully in the year of the purchase.

Budget Overview

In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a newly purchased capital asset or an asset improvement that extends the useful life of an existing capital asset. The Governmental Accounting Standards Board (GASB) provides the following authoritative definition of a capital asset for state and local governments:

The table on the following page outlines the capital expenditures in the 2016 proposed budget. The total dollar amount of the budgeted capital expenditures for FY 2016 is $493,872. More in depth information on major capital projects can be found in the Capital Improvement Program section of this document on pages 39-52.

Department Administration (10)

IT (20)

Capital Asset to be Purchased A/C Replacements Partitions for Panels II & III Reserve for Capital Expenditures Servers Online Protest Expansion Storage Phone System Upgrades ESRI ArcPublisher License CommVault Hardware Replacement ASA Replacement for Extranet Tape Library Replacement

Budgeted Cost $ 15,000 50,000 75,000 10,000 6,000 7,000 2,500 46,668 10,600 43,574

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Equalogics Replacement Server Replacements- Physical & Colo Servers Software- VLA Windows Server 2012 Xerox D110 Production Printer Network Performance Monitoring Software SQL Server Upgrade Reserve for Equipment Replacement Total Capital Expenditures

$

26,652 45,706 3,098 30,000 12,000 10,076 100,000 493,872

STAFFING During fiscal year 2015, the District has focused on hiring and maintaining qualified, skilled employees.

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

# of Budgeted Personnel

107

112

113

119

128

129

130

128

127.5

132

131

Actual Personnel

110

103

111

119

120

123

117

116

114

107

N/A

Variance

-3

9

2

0

8

6

13

12

13.5

25

N/A

Budget Overview

Year

Personnel Comparison 140 120 100 80 60 40 20 0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 # of Budgeted Personnel

Actual Personnel

Budgeted employees by function/program: Function/Program

22

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

Appraisal

61

64

65

69

78

78

79

80

81

89

87

Information Systems

36

37

37

38

37

36

35

33

32

29

29

Administration/General Operations

10

11

11

12

13

15

16

15

14.5

14

15

Total

107

112

113

119

128

129

130

128

127.5

132

131

Budgeted Positions by Function/Program 100 90 80 70 60 50 40 30 20 10 0 2007

Appraisal

2008

2009

2010

2011

Information Systems

2012

2013

2014

2015

2016

Administration/General Operations

PROJECTED CHANGES IN FUND BALANCE The Government Finance Officers Association (GFOA) describes fund balance as “The net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources).” There are five different components of fund balance (nonspendable, restricted, committed, assigned, and unassigned) designed to indicate both:  

Budget Overview

2006

Constraints on how resources of the fund can be spent, and The sources of those constraints.

For fiscal year ending December 31, 2014, the District had a total fund balance of $3,496,753 with $311,360 being nonspendable fund balance for prepaid items, $1,250,000 being committed fund balance for reserves for future expenditures, and $1,935,393 being unassigned. The District anticipates having an excess of revenues over expenditures for fiscal year ending December 31, 2015 of approximately $500,000, which the District will request from the jurisdictions through a budget amendment to append this amount to the 2016 budget.

The District’s fund balance is also increased by miscellaneous revenue that appraisal districts are allowed to exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue from the sale of data produced by the District as well as any late payment rendition revenue that is split between the District and the county tax assessor-collector. The District expects for the FY ending December 31, 2015 to have approximately $83,000 in miscellaneous revenue that will increase the unassigned fund balance accordingly.

23

Fund Balance, December 31, 2014 Estimated Increases in Fund Balance: Excess of Revenues over Expenditures for 2015 Miscellaneous Revenue Estimated Fund Balance, December 31, 2015

$

3,496,753

$

500,000 83,000 4,079,753

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 need to be done every 5 to 7 years, and (3) the need for a larger building in the near future.

Budget Overview

The District’s retirement system is currently 92.3% funded. The District’s long-term goal is for the retirement system to be 95.0% funded. The District plans to reach this goal during the 2016 fiscal year, with results coming from the December 31, 2015 valuation date.

Every five to seven years the District’s needs to purchase new computer equipment as well as new networking equipment that could cost upwards of $800,000. This a large expense to include in the budget for one year. The cost increases the budget significantly and increases the amount due from the taxing units significantly. This makes the expenditures of the District unpredictable for the taxing units and difficult for them to budget for. During 2014, an attorney general opinion was issued that allowed appraisal districts to set up reserve accounts. The District began implementing this practice in 2014. The District has set up reserve accounts and budgets for a portion of the total cost to be put in the reserve account each year. For FY 2016, the District allocated $75,000 in the administration budget for reserves for capital expenditures and $100,000 in the information technology budget for reserves for computer and network expenditures.

The District continues to grow at a rapidly increasing rate. In the next three to five years, the District expects that we will outgrow the building that we are currently in. The District began making a plan on how to solve this problem (i.e. whether to purchase a new building, set up a satellite office, etc.), but no conclusion has been reached.

CONTACT INFORMATION Should you have any questions about the District’s FY 2016 budget or the budgeting process, please contact Leana H. Mann, Finance & Facilities Director for the Travis Central Appraisal District at (512)8349317 Ext. 405 or by e-mail at Lmann@tcadcentral.org.

24

District Budget

District Budget

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TRAVIS CENTRAL APPRAISAL DISTRICT Budget Comparison Budget Category NO. OF EMPLOYEES REVENUES: Assessments

2016 Budget

2015 Budget

$ Change 15-16

% Change 15-16

131

132

-1

-0.76%

17,492,994

Refund of appraisal assessments

2014 Final Budget

2014 Actual

17,149,799

343,195

2.00%

14,246,848

14,246,848

-

-

0.00%

-

(89,434)

Investment earnings

3,000

3,000

-

0.00%

6,500

2,667

Charges for services

20,000

20,000

-

0.00%

20,000

24,444

Miscellaneous Revenue

60,000

60,000

-

0.00%

60,000

101,650

Total Revenue

17,575,994

17,232,799

343,195

1.99%

14,333,348

14,286,175

7,234,307

7,344,622

(110,315)

-1.50%

6,302,809

5,802,183

426,602

423,750

2,852

0.67%

377,450

348,265

81,342

56,700

24,642

43.46%

95,314

81,823

Salaries Auto Allowance Overtime Seasonal & Temporary

145,000

32,000

113,000

353.13%

154,500

136,037

Medicare Tax

111,268

110,806

462

0.42%

100,257

85,177

Retirement Contribution

1,381,260

1,375,522

5,738

0.42%

2,265,776

2,179,208

Health Insurance

1,868,945

1,896,123

(27,178)

-1.43%

1,531,097

951,354

Dental Insurance

44,123

33,499

10,624

31.71%

30,703

24,971

Life Insurance

22,071

22,405

(334)

-1.49%

20,537

16,737

Disability Insurance

38,675

38,515

160

0.42%

35,323

24,106

Long Term Care

49,565

50,322

(757)

-1.50%

48,431

31,392

Employee Assistance Program

3,390

3,390

-

0.00%

3,390

3,390

Workers Compensation

32,500

32,500

-

0.00%

33,980

26,383

Unemployment Insurance

30,000

30,693

(693)

-2.26%

29,539

13,812

11,469,048

11,450,846

18,202

0.16%

11,029,106

9,724,837

118,485

111,560

6,925

6.21%

115,157

110,500

Total Payroll Expenditures

District Budget

EXPENDITURES: Payroll Expenditures

Operating Expenditures Printing Paper

13,300

14,400

(1,100)

-7.64%

15,350

12,283

Postage & Freight- In House

111,200

103,500

7,700

7.44%

103,500

102,928

Postage & Freight- Special Services

167,000

154,500

12,500

8.09%

159,500

155,547

73,530

70,286

3,244

4.62%

62,130

51,947

Operating Supplies Operating Supplies- Equipment

240,500

40,900

199,600

488.02%

17,600

26,547

Operating Supplies- Software

75,000

15,000

60,000

400.00%

15,000

11,207

Furniture & Equipment under $1000

20,000

5,000

15,000

300.00%

39,000

38,848

Books, Publications, Subscriptions & Databases

129,285

130,673

(1,388)

-1.06%

107,296

92,778

Microfilm

1,000

1,000

-

0.00%

1,200

-

Records Management

4,000

2,440

1,560

63.93%

8,180

9,755

953,300

649,259

304,041

46.83%

643,913

612,340

Total Operating Expenditures

25

TRAVIS CENTRAL APPRAISAL DISTRICT Budget Comparison Budget Category

2016

2015

$ Change

% Change

2014

Budget

Budget

15-16

15-16

Final Budget

2014 Actual

Service Expenditures Dues & Memberships

14,800

14,115

685

4.85%

15,895

12,916

Travel, Meals & Lodging

22,830

19,630

3,200

16.30%

40,720

17,566

Training & Education

152,665

168,740

(16,075)

-9.53%

95,550

112,742

Advertising & Legal Notices

23,000

34,000

(11,000)

-32.35%

28,250

21,348

Employee Recognition

22,500

17,300

5,200

30.06%

17,000

11,113

Board of Directors

57,040

26,950

30,090

111.65%

34,950

30,585

Utilities

97,140

102,960

(5,820)

-5.65%

85,720

87,056

Telephone

33,084

28,800

4,284

14.88%

27,600

29,159

Internet Services

68,000

63,200

4,800

7.59%

69,500

61,949

Legal & Attorney

1,535,000

1,285,000

250,000

19.46%

1,041,318

345,000

35,000

41,000

(6,000)

-14.63%

27,000

32,375

1,500

1,500

-

0.00%

3,000

-

28,125

28,125

-

0.00%

28,125

4,050

250,000

250,000

-

0.00%

135,000

158,492

Legal & Attorney- Personnel SOAH Arbitration Refunds

District Budget

Legal Fees- Expert Witness Accounting & Audit

16,725

15,745

980

6.22%

15,745

15,715

Appraisal Services

462,820

582,820

(120,000)

-20.59%

113,700

112,820

98,459

345,250

(246,791)

-71.48%

255,350

183,421

-

-

-

0.00%

-

-

Professional Services- Payroll

30,000

32,000

(2,000)

-6.25%

32,000

28,881

Rental- Office Machines

39,600

47,200

(7,600)

-16.10%

34,900

38,290

Professional Services Professional Services- TA

Rental- Storage Space

17,330

20,450

(3,120)

-15.26%

29,000

18,871

117,901

77,800

40,101

51.54%

75,970

71,738

Building Maintenance

62,120

62,700

(580)

-0.93%

52,700

50,041

Building Cleaning Service

42,120

41,700

420

1.01%

41,700

37,620

663,934

665,174

(1,240)

-0.19%

661,720

552,623

7,500

7,500

-

0.00%

4,630

4,325

Liability Insurance

32,000

32,000

-

0.00%

32,505

31,863

Security Services

101,460

22,900

78,560

343.06%

22,900

20,167

Aerial Photography

Repair & Maintenance- Equipment

Software Maintenance Property Insurance

215,226

78,240

136,986

175.08%

78,240

75,740

Deed Copies

2,000

4,000

(2,000)

-50.00%

2,600

2,000

Vehicle Fuel

1,800

1,800

-

0.00%

2,400

1,338

600

600

-

0.00%

1,200

248

1,800

1,800

-

0.00%

3,600

1,735

-

-

-

0.00%

-

(48)

-

0.00%

133,080

2.99%

Vehicle Maintenance Bank Fees Prompt Pay Discount Appraisal Review Board

26

Total Service Expenditures

322,695 $

4,576,774

322,695 $

4,443,694

$

$

635,038

582,727

3,745,526

$ 2,754,466

TRAVIS CENTRAL APPRAISAL DISTRICT Budget Comparison

Capital Equipment Debt Service-Principal Debt Service-Interest

% Change

2014

Budget

Budget

15-16

15-16

Final Budget

2014 Actual

493,872

606,000

(112,128)

-18.50%

452,049

377,350

-

-

-

0.00%

-

-

-

-

0.00%

606,000

$ (112,128)

-18.50%

$ 17,492,994

$ 17,149,799

$ 343,195

2.00%

$ 15,870,594

$ 13,468,993

83,000 3,580,116

83,000 3,497,116

3,497,116

3,497,116

(1,537,246) 2,679,934

817,182 2,679,934

$ 3,663,116

$ 3,580,116

$ 3,497,116

$3,497,116

1,142,688

$ 3,497,116

$

Total Expenditures

Fund Balance, end of year

$ Change

-

Total Capital & Debt

Net Change in Fund Balance Fund Balance, beginning of year

2015

493,872

$

2015 Total Budget

17,149,799

2016 Total Budget

17,492,994

$ Change in Total Budget

343,195

% Change in Total Budget

2.00%

$

$

452,049

$

377,350

District Budget

Budget Category Capital Equipment and Debt:

2016

27

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department 10 Budget

Admin

Category # Personnel Salaries Auto Allowance Overtime Seasonal & Temporary

District Budget

Medicare Tax

921,851

30

35

50

60

90

01

Appeals

Comm & BPP

Residential

ARB

Appraisal

Appraisal 46

Information

Customer

Tech

Technology

Service

Support

12

17

19

6

22

774,279

578,028

677,794

514,321

1,328,900

2,439,134

14,400

125,402

280,200

426,602

6,000

81,342

6,600 11,500

17,500

5,000

17,500

26,842

90,000

50,000

2,000

Total Budget

NA 309,920

131 7,544,227

145,000

10,843

11,481

9,905

10,919

7,631

21,049

39,440

111,268

Retirement Contribution

134,598

142,520

122,960

135,544

94,735

261,302

489,601

1,381,260

Health Insurance

211,462

163,031

230,961

258,132

81,516

298,890

624,952

1,868,945

Dental Insurance

3,031

4,042

5,726

6,400

2,021

7,410

15,494

44,123

Life Insurance

1,516

2,022

2,864

3,201

1,011

3,707

7,750

22,071

Disability Insurance

3,769

3,991

3,443

3,795

2,653

7,316

13,709

38,675

Long Term Care Employee Assistance Program

3,405

4,540

6,432

7,189

2,270

8,324

17,405

49,565

3,390

3,390

Workers Compensation Unemployment Insurance

32,500

32,500

2,061

2,748

3,893

4,351

1,374

5,038

10,534

Total Payroll Costs

1,351,527

1,126,153

1,071,712

1,184,167

723,931

2,067,339

3,944,219

Printing

1,485

114,800

200

100

50

450

1,400

Paper Postage & Freight- In House Postage & FreightSpecial Services

9,800

3,500

Operating Supplies Operating SuppliesEquipment Operating SuppliesSoftware Furniture & Equipment under $1000 Books, Publications, Subscriptions & Databases

28

9

20

30,000 309,920

118,485 13,300

111,200

111,200 167,000

18,630

37,500

167,000 6,500

2,850

1,080

1,970

5,000

1,020

74,550

240,500

240,500

75,000

75,000

20,000 41,485

11,778,969

20,000 2,240

14,833

5,355

62,252

3,120

129,285

Microfilm

1,000

1,000

Records Management Total Operating Supplies

4,000

4,000

207,600

640,540

21,533

2,950

6,485

64,672

9,520

1,020

954,320

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department Budget

Admin

Category Dues & Memberships Travel, Meals & Lodging

8,830

20

30

35

50

60

90

01

Information Technology

Customer

Tech

Appeals

Comm & BPP

Residential

ARB

Service

Support

Appraisal

Appraisal

135

90

21,830

2,640

1,035

2,070

6,000

5,000

14,800

1,000 250

121,665

Employee Recognition

22,500

22,500

Board of Directors

57,040

57,040

Utilities

97,140

97,140

Telephone

33,084

Internet Services

38,100

21,500

2,750

1,500

22,830

Training & Education Advertising & Legal Notices

Legal & Attorney Legal & AttorneyPersonnel

15,500

Total Budget

1,755

1,500

154,420 23,000

33,084 29,900

68,000 1,535,000

35,000

10,000

1,545,000 35,000

SOAH Arbitration Refunds Legal Fees- Expert Witness

1,500

1,500

28,125

28,125

250,000

250,000

Accounting & Audit

16,725

16,725

Appraisal Services

462,820

462,820

Professional Services Professional ServicesPayroll

23,459 30,000

30,000

Rental- Office Machines

39,600

39,600

Rental- Storage Space Repair & MaintenanceEquipment

7,730

9,600

8,800

107,585

Building Maintenance

62,120

62,120

Building Cleaning Service

42,120

42,120

Software Maintenance

75,000

663,934

98,459

17,330 1,516

117,901

663,934

Property Insurance

7,500

7,500

Liability Insurance

32,000

32,000

Security Services

101,460

Aerial Photography

District Budget

10

101,460 215,226

215,226

29

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department 10 Budget

Admin

Category

20

30

Information Technology

Deed Copies Vehicle Fuel Vehicle Maintenance Bank Fees

35

50

60

90

01

Customer

Tech

Appeals

Comm & BPP

Residential

ARB

Service

Support

Appraisal

Appraisal

Total Budget

2,000

2,000

1,800

1,800

600

600

1,800

1,800

Credit Card Fees

-

Total Services

1,295,223

1,116,880

Capital Equipment

140,000

353,872

3,766

2,840

1,821,265

7,035

7,070

11,755

493,872

Debt Service-Principal

-

Debt Service-Interest

District Budget

-

Total Capital & Debt

140,000

353,872

-

-

-

-

-

-

493,872

Total Expenditure

2,994,351

3,237,445

1,097,011

1,189,957

2,551,681

2,139,046

3,960,809

322,695

17,492,994

Total 2015 Budget

30

4,175,687

$17,492,994

Number of Employees

2015 Budget

% of TCAD Budget

Administration

9

$2,994,351

17.12%

Information Technology

12

$3,237,445

18.51%

Customer Service

17

$1,097,011

6.27%

Appraisal Support

19

$1,189,957

6.80%

Appeals

6

$2,551,681

14.59%

Commercial & Personal Property Appraisal

22

$2,139,046

12.23%

Residential Appraisal

46

$3,960,809

22.64%

$322,695

1.84%

17,492,994

100.00%

Department

Appraisal Review Board* Total Appraisal District



131

District Budget

TRAVIS CENTRAL APPRAISAL DISTRICT Departmental Budget Recap

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

31

% of Total Budget by Department Appraisal Review  Board* 1.84%

Administration 17.12%

Residential Appraisal 22.64%

Information Technology 18.51%

Commercial & BPP Appraisal 12.23%

Appeals 14.59%

Customer Service 6.27% Appraisal Support 6.80%

District Budget

Payroll Cost by Department 4,000,000 3,000,000 2,000,000 1,000,000 -

Total Expenditures by Department $4,000,000 $3,000,000 $2,000,000 $1,000,000 $

32

Revenue Budget

Revenue Budget

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TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balanced budget policy, budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to the taxing units and budgeted expenditures both total $17,495,994. The additional $83,000 in the revenue budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for charges for services, investment income and other miscellaneous income items.

Where the Money Comes From...

Other Income 0.47%

Micellaneous Revenue 0.34% Investment Income 0.02% Charges for Services 0.11%

Revenue Budget

Assessments to the taxing entities 99.53%

Assessments to the taxing entities: Most of the District’s revenue comes from the taxing entities of Travis County. The District serves the 120 taxing entities which lie within Travis County, including 21 cities, 15 school districts, 14 emergency districts, the county government, the hospital district, the junior college and 67 special districts. Each taxing entity is allocated a portion of the budget equal to the proportion that the total dollar amount of property taxes imposed in the District by the unit for the tax year in which the budget proposal is prepared bears the sum of the total dollar amount of property taxes imposed in the District by each participating unit for that year. The budget liability is then divided into four equal installments paid at the beginning of each quarter. If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any costs of operating the District for that year, and those costs are then allocated amongst the other taxing entities. The revenue budget for assessments from the taxing entities totals $17,492,994 for the 2016 fiscal year. A chart showing each taxing unit and their proportionate share along with the information used to calculate their budget liability to the District is provided on pages 36-38.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is from. This is shown as a refund of appraisal assessments and is a contra revenue account, which consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year 2016, the District does not have any surplus funds being credited back to the taxing units.

33

Other Income: Other income, totaling 0.47% of the District’s revenue budget, is comprised of (1) charges for services, (2) investment income and (3) miscellaneous revenue.

Investment Income Charges for Services Miscellaneous Revenue

$ $

3,000 3.61% 20,000 24.10% 60,000 72.29% 83,000 100.00%

Investment Income: The District currently has two high-yield savings accounts that fluctuate between 0.03% and 0.10% yield. The budgeted investment income for fiscal year 2016 was decreased due to the nationally low interest rates. The total investment income of $3,000 is 0.02% of the total revenue budget.

Revenue Budget

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

Examples of data provided by the District for a fee are maps of the county and data exports from the Districts appraisal software. The total budget for charges for services is $20,000 or 0.11% of the total revenue budget.

Miscellaneous Revenue: A large portion of miscellaneous revenue is from the rendition penalty collected for renditions not filed timely. These penalties are collected by the county tax office and split between the tax office and the appraisal district. The total budget for miscellaneous revenue is $60,000 or 0.34% of the total revenue budget.

Budgeted Revenues- Last 10 Fiscal Years 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -

34

Budgeted Revenues

The District makes the assumption each year when estimating revenues for the budget that all taxing entities will pay their liability in full. The District’s amount of uncollected funds ranges from 99.96% to 100.00% of total budget liability collected.

Total Assessments to Taxing Entities 8,164,660 8,122,200 8,325,763 9,829,300 10,674,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023 14,246,848

Amount Collected 8,164,660 8,122,200 8,325,763 8,927,273 10,674,750 11,856,540 11,801,483 12,076,873 11,655,130 13,375,023 14,157,414

Surplus Credit/RefundReduction of Liability

902,018

789,802 612,738 1,259,667 89,434

Amount Not Collected 9 4,435 (1) -

Percent of Assessment 100.00% 100.00% 100.00% 99.99% 100.00% 100.00% 99.96% 100.00% 100.00% 100.00% 100.00%

Revenue Budget

Fiscal Year Ended Dec. 31 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

35

TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget

Revenue Budget

Entity ID

36

Entity Name

Freeze Adj M&O Taxable Value

2014 Tax Rate

2014 Total Levy

Percent of Liability

2016 Budget Liability

2016 Quarterly Payments

01

AUSTIN ISD

$70,912,815,950

1.2220

$920,195,889.77

30.5380%

$ 5,342,016.80

$ 1,335,504.20

02

CITY OF AUSTIN

$93,525,394,689

0.4809

$449,763,623.06

14.9261%

2,611,014.52

652,753.63

03

TRAVIS COUNTY

$119,592,232,144

0.4563

$545,699,355.27

18.1098%

3,167,950.60

791,987.65

05

CITY OF MANOR

$326,761,053

0.7118

$2,325,885.18

0.0772%

13,502.47

3,375.62

06

DEL VALLE ISD

$3,572,562,992

1.4700

$53,777,108.99

1.7847%

312,192.46

78,048.12

07

LAKE TRAVIS ISD

$6,861,431,184

1.4075

$108,064,966.69

3.5863%

627,349.97

156,837.49

08

EANES ISD

$10,137,615,757

1.2125

$135,564,203.49

4.4989%

786,991.40

196,747.85

09

CITY OF WEST LAKE HILLS

$1,514,455,000

0.0534

$808,718.97

0.0268%

4,694.86

1,173.71

1A

HAYS CONSOLIDATED ISD

$7,924,679

1.5377

$129,010.52

0.0043%

748.95

187.24

1C

TRAVIS CO ESD NO 3

$2,361,210,950

0.0908

$2,143,979.54

0.0712%

12,446.45

3,111.61

1D

TRAVIS CO MUD NO 5

$109,959,670

0.7693

$845,919.74

0.0281%

4,910.82

1,227.71

1F

TANGLEWD FOREST LTD DIST

$276,684,650

0.1830

$506,332.91

0.0168%

2,939.42

734.85

1H

COTTONWD CREEK MUD NO 1

$46,939,760

0.9500

$445,927.72

0.0148%

2,588.75

647.19

1J

CYPRESS RANCH WCID NO 1

$84,798,328

0.9000

$763,184.95

0.0253%

4,430.52

1,107.63

10

TRAVIS CO WCID NO 10

$2,994,814,891

0.0295

$883,470.39

0.0293%

5,128.81

1,282.20

11

CITY OF ROLLINGWOOD

$587,286,171

0.2066

$1,213,333.23

0.0403%

7,043.77

1,760.94

12

VILLAGE OF SAN LEANNA

$47,966,929

0.2498

$119,821.39

0.0040%

695.60

173.90

16

LAGO VISTA ISD

$1,064,651,247

1.3200

$16,281,038.58

0.5403%

94,516.38

23,629.09

17

TRAVIS CO WCID NO 17

$4,634,433,256

0.0575

$2,664,799.12

0.0884%

15,469.97

3,867.49

18

TRAVIS CO WCID NO 18

19

PFLUGERVILLE ISD

2A

$508,960,175

0.0950

$483,512.17

0.0160%

2,806.94

701.73

$8,314,818,627

1.5400

$133,864,252.85

4.4425%

777,122.67

194,280.67

ELGIN ISD

$169,183,179

1.5400

$2,806,080.29

0.0931%

16,290.15

4,072.54

2D

TRAVIS CO MUD NO 6

$161,905,121

0.4600

$744,763.56

0.0247%

4,323.58

1,080.89

2F

CITY OF ROUND ROCK

$298,528,749

0.4147

$1,237,849.46

0.0411%

7,186.09

1,796.52

2G

WMSN CO WSID DIST 3

$50,807,415

0.8082

$410,625.53

0.0136%

2,383.81

595.95

2H

NE TRAVIS CO UTILITY DIST

$201,042,643

0.8760

$1,761,133.55

0.0584%

10,223.92

2,555.98

2J

TRAVIS COUNTY HEALTHCARE DISTRICT

$119,678,451,889

0.1264

$151,273,563.19

5.0202%

878,189.01

219,547.25

20

CITY OF PFLUGERVILLE

$3,433,386,733

0.5336

$18,320,551.61

0.6080%

106,356.37

26,589.09

21

CITY OF LAKEWAY

$3,123,380,575

0.1700

$5,309,746.98

0.1762%

30,824.69

7,706.17

22

COUPLAND ISD

$3,036,863

1.0401

$38,165.31

0.0013%

221.56

55.39

23

TRAVIS CO WCID POINT VENTURE

$158,548,527

0.3991

$632,767.17

0.0210%

3,673.41

918.35

25

HURST CREEK MUD

$414,909,561

0.3710

$1,539,314.47

0.0511%

8,936.19

2,234.05

26

LAKEWAY MUD

$1,039,719,125

0.1836

$1,908,924.31

0.0634%

11,081.89

2,770.47

27

LOST CREEK MUD

$765,607,527

0.0800

$612,486.02

0.0203%

3,555.67

888.92

3A

MARBLE FALLS ISD

$377,998,373

1.2800

$5,895,728.18

0.1957%

34,226.49

8,556.62

3C

TRAVIS CO WCID 17 STEINER RANCH (DA)

$1,901,142,299

0.4285

$8,146,394.75

0.2703%

47,292.30

11,823.07

3D

TRAVIS CO MUD NO 7

$1,696,567

0.9089

$15,420.10

0.0005%

89.52

22.38

3F

CITY OF CEDAR PARK

$330,713,693

0.4850

$1,686,187.21

0.0560%

9,788.83

2,447.21

3G

TRAVIS CO MUD NO 14

$73,526,623

0.9400

$691,150.26

0.0229%

4,012.34

1,003.08

32

WELLS BRANCH MUD

$831,952,336

0.4300

$3,577,395.04

0.1187%

20,767.87

5,191.97

33

SHADY HOLLOW MUD

$270,902,081

0.0493

$133,554.73

0.0044%

775.33

193.83

34

MANOR ISD

$3,697,384,750

1.5150

$63,226,196.11

2.0983%

367,047.28

91,761.82

35

TRAVIS CO WCID NO 19

$173,818,002

0.2600

$451,926.81

0.0150%

2,623.57

655.89

Entity ID

Entity Name

Freeze Adj M&O Taxable Value

2014 Tax Rate

2014 Total Levy

Percent of Liability

2016 Budget Liability

2016 Quarterly Payments 1,138.69

37

TRAVIS CO WCID NO 20

$341,123,072

0.2300

$784,583.07

0.0260%

4,554.74

38

DRIPPING SPRINGS ISD

$8,784,331

1.5200

$165,657.68

0.0055%

961.69

240.42

39

TRAVIS CO ESD NO 9

$6,053,031,875

0.0751

$4,545,826.94

0.1509%

26,389.91

6,597.48 166.20

4A

JOHNSON CITY ISD

$8,346,371

1.1482

$114,516.07

0.0038%

664.80

4D

TRAVIS CO MUD NO 8

$69,738,163

0.7213

$503,021.37

0.0167%

2,920.19

730.05

4F

TRAVIS CO MUD NO 10

$98,101,437

0.7800

$765,191.21

0.0254%

4,442.17

1,110.54

4H

TRAVIS CO WCID 17 FLINTROCK (DA)

$253,358,963

0.4526

$1,146,702.67

0.0381%

6,656.96

1,664.24

40

CITY OF CREEDMOOR

$41,737,014

0.3873

$161,647.46

0.0054%

938.41

234.60

41

TRAVIS CO ESD NO 1

$2,164,945,877

0.1000

$2,164,945.88

0.0718%

12,568.17

3,142.04

49

CITY OF LAGO VISTA

$635,775,506

0.6500

$4,132,540.79

0.1371%

23,990.66

5,997.66

$5,755,528,200

1.3375

$82,455,320.60

2.7364%

478,678.20

119,669.55

$3,512,444

0.8756

$30,754.96

0.0010%

178.54

44.64

$254,852,239

0.5411

$1,379,005.47

0.0458%

8,005.55

2,001.39

5A

ROUND ROCK ISD

5D

TRAVIS CO MUD NO 9

5E

SENNA HILLS MUD

5F

CITY OF ELGIN

5G

VILLAGE OF VOLENTE

$39,659,032

0.7501

$297,486.36

0.0099%

1,727.00

431.75

$163,869,284

0.1300

$213,030.07

0.0071%

1,236.70

5H

VILLAGE OF WEBBERVILLE

309.18

$19,569,586

0.2774

$54,286.03

0.0018%

315.15

78.79

50 51

CITY OF JONESTOWN

$378,006,537

0.5656

$2,138,004.97

0.0710%

12,411.77

3,102.94

TRAVIS CO ESD NO 11

$779,453,276

0.0981

$764,643.66

0.0254%

4,438.99

52

TRAVIS CO ESD NO 6

1,109.75

$10,920,602,755

0.1000

$10,920,602.76

0.3624%

63,397.42

15,849.35

55

VILLAGE OF BRIARCLIFF

56

TRAVIS CO ESD NO 5

$229,653,978

0.1605

$368,594.63

0.0122%

2,139.80

534.95

$1,009,301,940

0.1000

$1,009,301.94

0.0335%

5,859.30

1,464.83

57

TRAVIS CO ESD NO 4

$1,535,539,752

0.1000

$1,535,539.75

0.0510%

8,914.27

2,228.57

58

TRAVIS CO ESD NO 10

59

RIVER PLACE MUD

$1,498,213,848

0.1000

$1,498,213.85

0.0497%

8,697.59

2,174.40

$496,592,143

0.3129

$1,553,836.82

0.0516%

9,020.49

6E

2,255.12

WEST TRAVIS CO MUD NO 3

$199,775,570

0.2720

$543,389.55

0.0180%

3,154.54

788.64

6F

CITY OF LEANDER

$412,133,049

0.6529

$2,944,171.55

0.0977%

17,091.81

4,272.95

6G

TRAVIS CO MUD NO 15

$280,562,501

0.3325

$932,870.32

0.0310%

5,415.60

1,353.90

6H

WEST TRAVIS CO MUD NO 6

$296,870,812

0.4500

$1,335,918.65

0.0443%

7,755.41

1,938.85

6J

WEST TRAVIS CO MUD NO 8

$126,282,518

0.7300

$921,862.38

0.0306%

5,351.69

1,337.92

61

CITY OF MUSTANG RIDGE

$49,983,132

0.4998

$249,815.69

0.0083%

1,450.26

362.56

68

AUSTIN COMM COLL DIST

$105,706,184,113

0.0942

$99,575,225.43

3.3045%

578,064.45

144,516.11

69

LEANDER ISD

$6,462,765,624

1.5119

$105,394,465.79

3.4977%

611,846.90

152,961.73

7A

MOORES CROSSING MUD

$80,656,185

0.9580

$772,686.25

0.0256%

4,485.68

1,121.42

7D

WEST TRAVIS CO MUD NO 5

$219,136,675

0.2600

$569,755.36

0.0189%

3,307.60

826.90

7E

VILLAGE OF THE HILLS

$373,094,719

0.0249

$92,714.04

0.0031%

538.23

134.56

7F

VILLAGE OF POINT VENTURE

$161,598,707

0.1095

$176,950.58

0.0059%

1,027.25

256.81

7G

WILBARGER CRK MUD NO 1

$23,106,926

0.9250

$213,739.07

0.0071%

1,240.82

310.21

7H

WILBARGER CRK MUD NO 2

$3,710,059

0.9500

$35,245.56

0.0012%

204.61

51.15

70

TRAVIS CO MUD NO 2

$124,243,780

0.9745

$1,210,755.64

0.0402%

7,028.80

1,757.20

71

TRAVIS CO ESD NO 14

$806,754,901

0.1000

$806,754.90

0.0268%

4,683.46

1,170.86

72

TRAVIS CO ESD NO 12

$1,249,074,202

0.1000

$1,249,074.20

0.0415%

7,251.26

1,812.81

77

TRAVIS CO ESD NO 8

$1,566,875,797

0.0998

$1,563,742.05

0.0519%

9,078.00

2,269.50

8C

TRAVIS CO MUD NO 3

$569,865,024

0.4841

$2,758,716.58

0.0916%

16,015.19

4,003.80

Revenue Budget

TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget

37

TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget

Revenue Budget

Entity ID

Entity Name

2014 Tax Rate

2014 Total Levy

Percent of Liability

2016 Budget Liability

2016 Quarterly Payments 785.88

8H

BELLA VISTA MUD

$108,514,981

0.4990

$541,489.76

0.0180%

3,143.51

8I

WMSN-TR CO WCID NO 1F

$55,896,641

0.9000

$503,069.77

0.0167%

2,920.47

730.12

8J

WMSN-TR CO WCID NO 1G

$250,657,741

0.5368

$1,345,530.75

0.0447%

7,811.21

1,952.80

83

CITY OF BEE CAVE

$1,193,691,422

0.0200

$238,738.28

0.0079%

1,385.95

346.49

84

NORTHTOWN MUD

$514,452,256

0.7360

$3,786,368.60

0.1257%

21,981.02

5,495.26

9B

TRAVIS CO ESD NO 2

$7,153,951,626

0.0982

$7,025,180.50

0.2331%

40,783.31

10,195.83

9C

TRAVIS CO MUD NO 4

$72,567,178

0.7296

$529,450.13

0.0176%

3,073.62

768.40

9D

LAKESIDE WCID NO 1

$123,099,247

0.8000

$984,793.98

0.0327%

5,717.03

1,429.26

9G

LAKESIDE WCID NO 2A

$159,558

0.9700

$1,547.71

0.0001%

8.98

2.25

9H

LAKESIDE WCID NO 2B

$84,245,297

0.9700

$817,179.38

0.0271%

4,743.97

1,185.99

9I

LAKESIDE WCID NO 2C

$85,511,177

0.9700

$829,458.42

0.0275%

4,815.26

1,203.81

9J

LAKESIDE WCID NO 2D

$93,122,416

0.9700

$903,287.44

0.0300%

5,243.86

1,310.96

4J

TRAVIS CO MUD NO 11

$200,500,647

0.7725

$1,548,867.50

0.0514%

8,991.65

2,247.91

4K

TRAVIS CO MUD NO 12

$30,910,519

0.7725

$238,783.76

0.0079%

1,386.21

346.55

4L

TRAVIS CO MUD NO 13

$42,266,492

0.7725

$326,508.65

0.0108%

1,895.48

473.87

5J

KELLY LANE WCID NO 1

$77,563,850

0.9500

$736,856.58

0.0245%

4,277.68

1,069.42

5K

KELLY LANE WCID NO 2

1K

BELVEDERE MUD

2K

$7,425,859

0.9500

$70,545.66

0.0023%

409.54

102.38

$114,980,430

0.4500

$517,411.94

0.0172%

3,003.73

750.93

PRESIDENTIAL GLEN MUD

$24,208,289

0.5019

$121,501.40

0.0040%

705.35

176.34 1,182.12

7J

LAKESIDE MUD NO 3

$92,821,442

0.8775

$814,508.15

0.0270%

4,728.47

8K

TRAVIS CO ESD NO 13

$53,751,224

0.1000

$53,751.22

0.0018%

312.04

78.01

1L

BASTROP-TRAVIS COUNTIES ESD NO 1

$114,748,913

0.0996

$114,289.92

0.0038%

663.49

165.87

7K

SUNFIELD MUD NO 1

8L

TRAVIS CO BEE CAVE ROAD DIST NO 1

2N 2L

$5,890

0.9000

$53.01

0.0000%

0.31

0.08

$197,634,422

0.5706

$1,127,702.01

0.0374%

6,546.65

1,636.66

NORTH AUSTIN MUD NO 1

$80,987,229

0.3399

$275,275.59

0.0091%

1,598.06

399.51

TRAVIS CO MUD NO 16

$97,425,966

0.9500

$925,546.68

0.0307%

5,373.08

1,343.27

5M

LAZY NINE MUD NO 1B

$70,377,056

1.0100

$710,808.27

0.0236%

4,126.46

1,031.61

3M

WILLIAMSON/TRAVIS MUD NO 1

$97,515,195

0.5400

$526,582.05

0.0175%

3,056.97

764.24

8N

ANDERSON MILL LIMITED DISTRICT

$8,501,698

0.1300

$11,052.21

0.0004%

64.16

16.04 236.93

9L

TRAVIS CO WCID 17 SERENE HILLS (DA)

$25,115,601

0.6500

$163,251.41

0.0054%

947.72

6M

TRAVIS CO MUD NO 21

$1,643,197

0.3125

$5,134.99

0.0002%

29.81

7.45

6L

TRAVIS CO MUD NO 17

$6,252,268

0.9500

$59,396.55

0.0020%

344.82

86.20

3N

TRAVIS CO MUD NO 18

$5,586,938

0.7500

$41,902.04

0.0014%

243.25

60.81

4M

PILOT KNOB MUD NO 3

$2,788,764

0.9500

$26,493.26

0.0009%

153.80

38.45

$3,013,277,903.14

100.0000%

17,492,994.00

4,373,248.50

Totals

38

Freeze Adj M&O Taxable Value

627,280,786,320 Amount due from Jurisdictions

$

Refund 2013 Surplus Funds

$

Total Revenue to TCAD

$

Cost of Service to Jurisdictions

17,492,994 17,492,994 0.5805%

Note: The liabilities shown above have been calculated based on the 2014 tax rate and the 2014 levy. When the 2015 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 2015.

Capital Improvement Program

Capital Improvement Program

5IJT QBHF XBT MFGU JOUFOUJPOBMMZ CMBOL

TRAVIS CENTRAL APPRAISAL DISTRICT Capital Improvement Program A capital asset, by definition, includes land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The District’s capitalization threshold is $1,000 and a useful life of more than one year. The District’s finance department is responsible for the establishment, maintenance and safeguarding of all fixed assets. The District has the following asset classes: Asset Class Land

Useful Life Inexhaustible 50 years

Building Improvements

5-10 years

Computer Equipment

3-5 years

Furniture & Equipment

5-10 years

Vehicles

5 years

For fiscal year 2016, the District has budgeted for a total of $493,872for capital asset expenditures. The chart below shows the breakdown by department.

Department Administration (10) IT (20)

Total Capital Expenditures

Capital Asset to be Purchased A/C Replacements Partitions for Panels II & III Reserve for Capital Expenditures Servers Online Protest Expansion Storage Phone System Upgrades ESRI ArcPublisher License CommVault Hardware Replacement ASA Replacement for Extranet Tape Library Replacement Equalogics Replacement Server Replacements- Physical & Colo Servers Software- VLA Windows Server 2012 Xerox D110 Production Printer Network Performance Monitoring Software SQL Server Upgrade Reserve for Equipment Replacement

Budgeted Cost $15,000 50,000 75,000 10,000 6,000 7,000 2,500 46,668 10,600 43,574 26,652 45,706 3,098 30,000 12,000 10,076 100,000 $ 493,872

Capital Improvement Program

Building

39

Capital Asset Purchases by Department

Administration 28.35%

Capital Improvement Program

Information Technology 71.65%

Capital Asset to be Purchased A/C Replacements Partitions for Panels II & III Reserve for Capital Expenditures Servers Online Protest Expansion Storage Phone System Upgrades ESRI ArcPublisher License

$

15,000 50,000 75,000 10,000 6,000 7,000 2,500

Reoccuring $

Nonreoccuring

15,000 50,000 75,000 10,000 6,000 7,000 2,500

CommVault Hardware Replacement ASA Replacement for Extranet

46,668 10,600

46,668 10,600

Tape Library Replacement Equalogics Replacement

43,574 26,652

43,574 26,652

Server Replacements- Physical & Colo Servers Software- VLA Windows Server 2012 Xerox D110 Production Printer Network Performance Monitoring Software

45,706 3,098 30,000 12,000

45,706 3,098 30,000 12,000

10,076 100,000

10,076

SQL Server Upgrade Reserve for Equipment Replacement

40

Total Cost

100,000

Vehicle 1- Male Clerk Vehicle 2- Maintenance Tech TCAD Building

FY 2015

FY 2016

FY 2017

FY 2018

$25,000 25,000 120,000

Monitors

100,000

25,000 5,000,000 120,000 100,000

Laptops

15,000

3,000

3,000

Scanners

135,000

30000

30,000

85,000

3,500

3,500

3,500

300,000

55,706

15,000

15,000

Servers Security Cameras

30,000

10,000

ARB Audio Equipment

15,000

15,000

SAN Phone System APC Symettra UPS

3,000

15,000

3,500

17,500 100,000

800,000

800,000

60,000

60,000

125,000

125,000

20,000

Mail Machine

25,000

25,000

Inserting Machine

45,000

45,000

Leibert HVAC

70,000

Sprinkler System

25,000

Totals

3,000

60,000

GIS Wide Format Printer

A/C Units

FY 20202025 $25,000

5,000,000

Desktop Computers

Desktop Printers

FY 2019

20,000

70,000 25,000

500,000

15,000

15,000

15,000

15,000

75,000

$7,520,000

$75,000

$191,500

$106,500

$231,500

$6,377,500

Capital Improvement Program

Asset

Total Replacement Cost

41

42 Capital Improvement Program

43

Capital Improvement Program

44 Capital Improvement Program

45

Capital Improvement Program

46 Capital Improvement Program

47

Capital Improvement Program

48 Capital Improvement Program

49

Capital Improvement Program

50 Capital Improvement Program

51

Capital Improvement Program

52 Capital Improvement Program

Debt Administration

Debt Administration

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TRAVIS CENTRAL APPRAISAL DISTRICT Capital Improvement Program All financing of capital projects must be included in the current year’s proposed budget and approved by the board of directors. Appraisal Districts are not authorized to levy ad valorem taxes or issue bonded indebtedness or other debt instruments. Therefore, any capital asset acquisition requiring the use of financing must be done through the budget process.

Debt Administration

For fiscal year 2016, the District does not anticipate the need to enter into any financing agreements for the purchase of capital equipment.

53

54 Debt Administration

Department Budgets

Department Budgets

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Chief Appraiser (1)

Deputy Chief of Appraisal (1)

Executive Asst.

(1)

Human Resource Director (1)

Admin Clerk.

(1)

Finance & Facilities Director (1)

Mail Clerk Messenger (1) Part Time Maint./Janitor (1)

Department Budgets

Records Coordinator (1)

Employee Position Chief Appraiser Deputy Chief of Appraisal Human Resource Director Finance & Facilities Director Executive Assistant Records Coordinator Mail Clerk Messenger Admin Clerk Part Time Maint./Janitor

Number of Positions 1 1 1 1 1 1 1 1 1

Position Grade Exempt 20 15 15 5 5 3 4 2

Hourly Range $86.54 - $95.19 $49.17 - $68.85 $36.84 - $51.58 $36.84 - $51.58 $19.90 - $27.91 $19.90 - $27.91 $16.62 - $23.28 $18.16 - $25.43 $13.84 - $19.38

Auto Allowance $ $ 6,600 $ $ $ $ $ $ $ -

Total Employee Benefit $47,803 - $51,133 $33,420 - $40,995 $28,675 - $34,348 $28,675 - $34,348 $22,155 - $25,238 $22,155 - $25,238 $20,892 - $23,456 $21,485 - $24,283 $19,822 - $21,954

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

55

Administration Department Mission Statement The mission of the Administration department, which includes human resources, finance, facilities’ maintenance, records management and the offices of the Chief Appraiser and the Deputy Chief of Appraisal is to provide timely, useful, and accurate information to all internal and external customers including but not limited to staff, division directors, the Board of Directors, the taxing jurisdictions of Travis County, and all taxpayers of Travis County, and to assure prudent control of the District’s cash and investments. It is also the mission of the Administration department to oversee all mission critical tasks of the appraisal district to ensure completion and to meet all legislative requirements.

Key Responsibilities The Administration Department’s function is to plan, organize, direct and control the business support functions related to human resources, budget, finance, purchasing, payroll, facilities maintenance, records management and mail services.

Department Budgets

Key Tasks & Deadlines

56

Tasks Performance Reviews/ Merit Increases

Deadline January 15, 2016

Year End Processing & W2’s Budget Planning Meetings

January 1, 2016 March 1, 2016

Certified Estimates Financial Audit Presentation Preliminary Budget Appraisal Roll Certification Director’s Retreat

April 30, 2016 June 15, 2016 June 15, 2016 July 25, 2016 August 10, 2016

Reappraisal Plan Budget Adoption Strategic Plan

September 15, 2016 September 15, 2016 October 15, 2016

Annual Report Open Enrollment

November 1, 2016 November 1, 2016

Key Players HR, Divisions Directors & Managers HR, Finance Finance, Chief Appraiser, Division Directors Chief Appraiser Finance Chief Appraiser, Finance Chief Appraiser Chief Appraiser, Division Directors & Managers Chief Appraiser Chief Appraiser, Finance Chief Appraiser, Division Directors & Managers Chief Appraiser HR

Administration

Department

2016 Goals (HR) Training - New Appraisal Staff training with emphasis on completing the 5 year RPA Level IV in 3 years

Output Measure Number of appraisers completing RPA Level IV early

Efficiency Measure Improved quality and efficiency

(Records) Complete and Implement Public Information Policy

Completion of Policy

Improved consistency in responding to requests. Ability to recoup costs for high volume requestors.

(HR) Continue to work with clerical supervisors to establish productivity/accuracy goals

Quality of product, meeting time constrained goals.

Increased accuracy and productivity and ultimately customer satisfaction.

(HR) Training - Work with managers and directors to produce training videos

Consistent employee directed training.

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

(Finance) Prepare and administer the District's budget, by obtaining more input from directors and maximizing accuracy of budget revenue and expenditures, and effectively meeting the short and long-term needs of the District.

Adoption of 2017 budget by September 15, 2016.

Award by GFOA for Distinguished Budget Presentation

# of budget variance reports ran with a budget variance of less than 10 %

Budget variance percentage- less than 10%

Number of budget requests made

Accuracy of requests made to coincide with district wide strategic goals Department budget variance percentage

Department budget variance percentage (Finance) Prepare CAFR and other financial information, which effectively meets management, Board of Director and statutory requirements. Create and annual financial report that is user friendly and understandable for the taxpayers and jurisdictions of Travis County.

Receipt of GFOA Excellence in Financial Report Award for CAFR

Obtain outside verification of effectiveness of the CAFR y earning the GFOA's Award for Excellence in Financial Reporting

Number and type of financial resources available on the website

CAFR & Budget Documents available on website

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

Award for Popular Annual Financial Report (PAFR) by GFOA

(Deputy Chief) Deputy to become PTEC instructor

Teach one class with mentor

TCAD to educate appraisers at lower cost per class with in-house classes

(Deputy Chief) Implement recommendations from 3rd party review of Commercial values

Put one category of properties on land schedules

reduce volume of protests

Department Budgets

Department Goals

57

Department Accomplishments         

Department Budgets



58

Implemented public information and records management training into employee onboarding process.

Reduced unemployment liability by using temp-to-perm arrangement in hiring of clerical staff.

Purged personnel files of documents that had met retention.

Developed methodology for document storage responsive to retention.

Trained department representative in using off-site storage and transitory on-site storage.

Received the GFOA award for Excellence in financial Reporting for the Comprehensive Annual Financial Report (CAFR).

Received the GFOA Distinguished Budget Presentation Award for the District’s 2014 Budget.

Moved the District’s financial records to a paperless system.

Deputy Chief completed PTEC Instructor training to further his goal of teaching mass appraisal classes.

Deputy Chief oversaw revaluation of commercial urban core land reducing complaints of inequality with respect to residential land values.

Administration 2016 Budget

Auto Allowance Overtime Seasonal & Temporary Medicare Tax

921,851

Personnel Salaries

6,600 11,500 5,000 10,843

Retirement

134,598

Health Insurance

211,462

District pays a matching 1.45% of gross wages 18% Contribution rate 122,273 89,189

Employer paid health insurance at $1,132.16 per employee per month Direct pay funding

Dental Insurance

3,031

Employer paid dental insurance at $28.07 per employee per month

Life Insurance

1,516

Employer paid life insurance at $14.04 per employee per month

Disability Insurance

3,769

Employer paid long-term disability insurance at $.504% of base salary

Long Term Care (LTC)

3,405

Employer paid long-term care coverage at $31.53 per employee per month

Employee Assistance Program

3,390

District pays $282.50 per employee per month for EAP (Employee Assistance Program)

Workers Compensation Unemployment Insurance

Total Payroll Costs

32,500

Estimate of $32,500 per year

2,061

Estimate of $30,000 per year

Department Budgets

Salaries

Detail Description

1,351,527

59

Administration 2016 Budget Printing

Paper Postage & Freight- In House

Department Budgets

Operating Supplies

1,485

9,800 111,200

18,630

Detail Description 300 250

A/P checks ARB payroll checks

210 250 175 300

ARB direct deposit vouchers (Qty: 500) Check request forms (Qty: 3000) Business Cards, ID Badges & Name Plates Miscellaneous print jobs

Copy paper- 7 orders of 45 cts @ $1400 ea 105,000 1,200

PO box rental

5,000

Shipping charges

6,480 3,750 750 150

Office Supplies $60 per EE per month First aid supplies Postage meter supplies End of year tax forms

7,500

TCAD shirt order

Furniture and Equipment under $1,000

20,000

20,000

Ergonomic chairs (Qty: 40)

Books/Publ/Subs/Data Bases

41,485

18,000 450 105

Metro Study Austin American Statesman Austin Business Journal

500 250 500 180 1,200 300 20,000

60

General mail postage

GASB Subscription Survey monkey Miscellaneous publications Property tax code Online test for applicants Angelou Economics Monthly Updates Additional Market Research Publications

Microfilm

1,000

1,000

Appraisal roll & permanent records

Records Management

4,000

1,500 2,500

Biweekly Shredding Annual records destruction

Total Supplies

207,600

Administration Dues & Memberships

8,830

Detail Description 2,800 100

Walnut Creek Imp. Assoc. ($700/qtr.)

Metro CAD

175 90 35 360 75 4,000 100

ARMA TDLR (2 @ $45 ea) TX Soc. Sec. Program (ERS) GFOA GTOT TAAD Comptroller's Coop Membership

350 60 500 185 Training & Education

121,665

IAAO Chase credit card Other SHRM

1,000 500 500

Chief Appraiser Deputy Chief of Appraisal HR Director

500 500 500 1,500 2,500 300 2,550

Finance & Facilities Officer Records Coordinator TAAD Courses Angelou Economic Forecast Forum Annual Legal Seminar (5) Certified Govt. Finance Officer Exams GIS/CAMA Conference (3)

1,950 25,000 36,000 750 600 15,000 645 975 675 1,875 1,140 705 3,000 3,000 20,000

Department Budgets

2016 Budget

IAAO Conference (3) IAAO In-house Training Classes (5 Classes) In-house Appraisal Institute Courses (3 classes; 15 students each) IREM Economic Forecast Forum Legislative Update (2) Management Training Open Government Conference (3) Property Tax Institute (5) TA Conference (3) TAAD Conference (5) TAAO Conference (3) TCDRS Conference (3) ESRI User Conference (2) Tuition Reimbursement for TCAD Employees Miscellaneous Training

61

Administration 2016 Budget Travel/Meals/Lodging

21,830

Detail Description 1,800 540

TAAD Conference - 3 rooms @ $600 ea TAAD Conference - Meals (4 days @ $45per EE per day)

4,500 2,250

IAAO Conference- Hotel Rooms & Meals (3 attend) IAAO Conference- Flights (3 @ $750/ea) GIS/CAMA Conference- Hotel Rooms (3 rooms @ $1,000/Room) GIS/CAMA Conference- Flight to GA (3 @ $750/ea) GIS/CAMA Conference- Meals (4 days @ $45/day/person) Ad Valorem Taxation Seminar- Annual Legal Seminar (5 for 1 night)

3,000 2,250 540 1,100 750

Department Budgets

2,000 1,500 1,600

62

Employee Recognition

22,500

TAAO Conference (3) ESRI User Conference (2 rooms @ $1,000 ea) ESRI User Conference (2 Flights @ $750 ea) TA Conference

7,500 Employee recognition 10,000 IAAO Designation Reward 5,000

Fee Appraiser License Reward

Board of Directors

57,040

40,040 12,000 1,500 1,500 2,000

Advertising/Legal Notices

21,500

8,500

Property Tax Benefits

8,000

ARB Notice Accepting Application

3,500 1,500

Notice of Budget Employment Ads $125/month

Utilities

97,140

Telephone & Communication

33,084

Internet Services

38,100

Legal & Attorney- Personnel

35,000

90,000 4,200 1,020 1,920

Taxpayer Liaison Officer BOD General Counsel Annual TAAD Conference (4 BOD Members Attending) Travel Expenses for BOD Members- TAAD Conference Other costs associated with the BOD

Electricity & Water - $7,500/Month Trash Pickup - $350/Month Recycling - $85/Month Cable- $160 per month

Local/Long Distance Telephone - $2,750/Month 31,200 6,900

iPad Data Plan- $2,600/month AT&T Mobility wireless data cards- $575/Month

Human resources legal costs

Administration Detail Description

Accounting & Audit

16,725

16,000 725

Appraisal Services

462,820

101,820 11,000 350,000

Rental Office Machines

39,600

1,000 38,600

Professional Services

23,459

7,074 4,086 1,000 1,300

Annual Audit Cost CAFR & Budget Submission to GFOA BPP Appraisal Services ($101,820) Circuit of the America Appraisal ($11000) Fee Appraisals for Commercial & High End Residential Properties Postage Security Devise Rental - Annual Charge Copier Leases - $3,050/Month+ Prop. Tax Charge Direct Pay Administrative Fee Flex System Administrative Fee Interpreter Laminating Services

10,000

Miscellaneous

30,000

23,000 7,000

Payroll Processing Fees Time Clocks (40543)

Rental Storage Space

7,730

3,480 4,250

Off-site warehouse & storage - $290/Month Parking Lot Lease - $850/Month for 5 Months

Repair & Maintenance- Equipment

8,800

6,000 600 500 200 500 1,000

Pitney Bowes Mail Equipment Fire Alarm Test & Inspect Elevator Maintenance Security System AED Machines Other Equipment

62,120

11,400 48,000 800 1,200 720

Professional Services- Payroll

Building Repair/Maintenance

Grounds Maintenance - $950/Month Building Maintenance - $4,000/Month Leibert Maintenance Quarterly Filter Changes ($300/qtr) Quarterly Pest Control ($180/qtr)

Department Budgets

2016 Budget

63

Administration 2016 Budget

Department Budgets

Building Cleaning Service

Property Insurance

7,500

Liability Insurance

32,000

Security Services

101,460

Vehicle Fuel Vehicle Maintenance Bank Fees

Total Services

1,800 600 1,800

24,000 11,000

Janitorial Services - ($2,000/Month) Janitorial Supplies

5,120 500 1,500

Carpet Cleaning twice a year Tile scrubbing once a year Special Cleaning

4,200 3,180 94,080

Building Patrol - $350/Month Fire Alarm Test & Inspect Armed security officer

Vehicle Fuel - $150/Month Vehicle Maintenance - $50/Month Bank Charges - $150/Month

1,295,223

Capital Expenditures

140,000

Total Capital & Debt

140,000

Total Operating Expenditures

64

42,120

Detail Description

2,994,351

15,000 50,000 75,000

A/C Replacement Partitions for Panels II & III Transfer to reserves- Capital Expenditures

Administration 2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

Salaries Auto Allowance

921,851 6,600

796,449 13,050

623,193 13,250

563,844 12,834

125,402 (6,450)

15.75% -49.43%

Overtime Seasonal & Temporary Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance

11,500 5,000 10,843 134,598 211,462 3,031 1,516

4,000 5,000 9,328 115,799 211,463 2,267 1,516

9,000 16,000 9,739 1,131,072 141,347 2,159 1,444

9,851 15,843 8,426 1,118,399 112,370 1,583 1,410

7,500 1,514 18,800 764 -

187.50% 0.00% 16.23% 16.23% 0.00% 33.72% 0.01%

3,769 3,405 3,390 32,500 2,061

3,242 3,405 3,390 32,500 2,077

3,224 3,405 3,390 33,980 2,077

1,996 1,826 3,390 26,383 -

526 (16)

16.23% 0.00% 0.00% 0.00% -0.77%

1,351,527

1,203,486

1,993,280

1,878,154

148,041

12.30%

1,485 9,800 111,200

1,600 8,400 103,500

1,936 9,100 103,500

793 9,127 102,928

(115) 1,400 7,700

-7.19% 16.67% 7.44%

Operating Supplies Furniture and Equipment under $1,000

18,630

18,260

14,200

11,046

370

2.03%

20,000

5,000

39,000

38,848

15,000

300.00%

Books/Publ/Subs/Data Bases Microfilm Records Management

41,485 1,000 4,000

46,806 1,000 2,440

25,850 1,200 8,180

26,072 9,755

(5,321) 1,560

-11.37% 0.00% 63.93%

207,600

187,006

202,966

198,569

20,594

11.01%

8,830

8,000

8,520

6,057

830

10.38%

Training & Education Travel/Meals/Lodging Advertising/Legal Notices Employee Recognition Board of Directors Utilities Telephone & Communication

121,665 21,830 21,500 22,500 57,040 97,140 33,084

124,930 18,130 31,500 17,300 26,950 102,960 28,800

71,560 21,010 25,750 17,000 34,950 85,720 27,600

91,396 17,468 20,172 11,113 30,585 87,056 29,159

(3,265) 3,700 (10,000) 5,200 30,090 (5,820) 4,284

-2.61% 20.41% -31.75% 30.06% 111.65% -5.65% 14.88%

Internet Services Legal & Attorney- Personnel

38,100 35,000

33,300 41,000

35,400 27,000

32,467 32,375

4,800 (6,000)

14.41% -14.63%

Disability Insurance Long Term Care (LTC) Employee Assistance Program Workers Compensation Unemployment Insurance Total Payroll Costs Printing Paper Postage & Freight- In House

Total Supplies Dues & Memberships

Department Budgets

2016 Budget

65

Administration 2016 Budget

Department Budgets

Accounting & Audit Appraisal Services

2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

16,725 462,820

15,745 582,820

15,745 113,700

15,715 112,820

980 (120,000)

6.22% -20.59%

Rental Office Machines Professional Services Professional Services- Payroll Rental Storage Space Repair & MaintenanceEquipment Building Repair/Maintenance

39,600 23,459 30,000 7,730

47,200 268,250 32,000 8,450

34,900 176,550 32,000 18,200

38,290 111,920 28,881 9,206

(7,600) (244,791) (2,000) (720)

-16.10% -91.25% -6.25% -8.52%

8,800 62,120

8,700 62,700

11,750 52,700

7,211 50,041

100 (580)

1.15% -0.93%

Building Cleaning Service Software Maintenance Property Insurance Liability Insurance Security Services Vehicle Fuel Vehicle Maintenance

42,120

41,700

7,500 32,000 101,460 1,800 600

7,500 32,000 22,900 1,800 600

41,700 4,630 32,505 22,900 2,400 1,200

37,620 4,325 31,863 20,167 1,338 248

420 78,560 -

1.01% 0.00% 0.00% 0.00% 343.06% 0.00% 0.00%

Bank Fees Prompt Payment Discount

1,800 -

1,800 -

3,600 -

1,735 (48)

-

0.00% 0.00%

1,295,223

1,567,035

918,990

829,181

(271,812)

-17.35%

140,000 -

215,000 -

188,752 -

173,025 -

(75,000) -

-34.88% 0.00%

Debt Service- Interest

-

-

-

-

-

0.00%

Total Capital & Debt

140,000

215,000

188,752

173,025

(75,000)

-34.88%

2,994,351

3,172,527

3,303,988

3,078,929

(178,177)

-5.62%

(178,177)

-5.62%

Total Services Capital Expenditures Debt Service- Principal

Total Operating Expenditures

Admin Department Net Change 15-16 Increase (Decrease)

66

$

2016 Budget

2015 Budget

$ Inc (Dec)

% Inc (Dec)

2014Budget

2014 Actual

8 1,351,527 207,600 1,295,223 140,000

9 1,203,486 187,006 1,567,035 215,000

-1 148,041 20,594 -271,812 -75,000

-11.11% 12.30% 11.01% -17.35% -34.88%

9 1,878,154 198,569 829,181 173,025

9 1,878,154 198,569 829,181 173,025

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

$

2,994,351

$

3,172,527

$

(178,177)

-5.62%

$

3,078,929

$

3,078,929

2016 Administration Expenditures 4.68%

Payroll Expenditures 45.14%

Supplies Expenditures

43.26%

Department Budgets

Service Expenditures Capital & Debt Expenditures

6.93%

Administration Expenditures 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 -

2016 Budget 2015 Budget 2014 Budget

67

68 Department Budgets

Department Budgets Employee Position Director Information Technology GIS Manager Network Support Manager Data Base Analyst Software Analyst Network Technician Help Desk Application Support Help Desk Technical Support Help Desk Technical Support GIS/PACS Technician

Number of Positions 1 1 1 1 1 1 1 1 1 3

Position Grade 19 12 13 12 10 7 6 4 4 4

$ $ $ $ $ $ $ $ $ $

Hourly Range 46.67 - $ 65.35 32.55 - $ 45.57 34.25 - $ 47.97 32.55 - $ 45.57 29.11 - $ 40.76 23.85 - $ 33.89 22.50 - $ 31.53 18.16 - $ 25.43 18.16 - $ 25.43 18.16 - $ 25.43

Auto Allowance $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $ $ $ $ $

Total Employee Benefit 32,458 - $ 39,647 27,023 - $ 32,035 27,678 - $ 32,958 27,023 - $ 32,035 25,699 - $ 30,183 23,817 - $ 27,539 23,155 - $ 26,631 21,485 - $ 24,283 21,485 - $ 24,283 21,485 - $ 24,283

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

69

Information Technology Department Mission Statement The mission of the Information Technology department is to provide, develop, and maintain a highly effective, reliable, secure and innovative technology infrastructure which supports all facets of the district staff, division directors, Board of Directors, taxing jurisdictions of Travis County, and all taxpayers of Travis County in the most cost effective manner.

Key Responsibilities

Department Budgets

The Information Technology department’s function is to manage the activities of the information technology environment including the network, security, database, and CAMA software administration. This department is highly technical in all areas for troubleshooting, evaluating, and recommending changes to current and future network requirements to meet the District’s needs. The IT department works closely with management and the District’s software vendor to help design and implement new software features and programming changes, including changes required by legislative mandate. This department coordinates supplement processing with entities and district staff, works with various departments of the taxing units to electronically exchange information and provide data/information for all taxing units as requested. The IT department also processes record requests requiring computer generated information.

70

Key Tasks/Deadlines Tasks Annual Development Schedule PTAD Sales Submission Application Mailing Equipment replacement & upgrades Notice of Appraised Value Mailing Certification Processing PTAD EARS Submission Division Priority Planning NCOA/CASS Updates Supplement Processing Subdivisions Plats Condominiums Declarations Annexations, De-annexations Entity Records Division Priority Planning Splits/Merges Future Year Layer Updates

Deadline January 6, 2016 January 31, 2016 February 1, 2016 March 31, 2016 April 16, 2016 July 19, 2016 September 1, 2016 September 15, 2016 Quarterly Monthly March 31, 2016 March 31, 2016 March 31, 2016 July 10, 2016 September 15, 2016 Year Round Year Round

Key Players IT Director IT Director, Operations Manager Operations Manager IT Director, Network Manager Operations Manager IT Director, Operation Manager IT Director, Operations Manger IT Director Operations Manager Operations Manager GIS Technicians GIS Technicians GIS Technicians GIS Director GIS Director GIS Technicians GIS Technicians

Department Goals 2016 Goals Replace VM hosts, upgrade VM enterprise management, and expand Virtual Server Pool / storage

Output Measure Successful deployment of equipment and adding processing capacity to the network

Efficiency Measure Less power consumption than physical machinery Additional processing power Increase flexibility minimizing downtime

Increase mobile technology applications for appraisal departments

Appraisal staff using iPads in the field for data collection exclusively

Replace aging machinery at our offsite location (colo). Configure an environment capable of use with online filings and disaster recovery

Successful deployment of new environment at our colocation

less time utilized by Tech Support entering data Less paper printing costs Quicker and more accurate data collection Easier management of the offsite network

Develop and deploy New Taxpayer Portal with online filings module / expand online presence

Successful development and deployment of the new web functionality in late 2015 / early 2016

Develop and deploy additional GIS / Appraisal tools for staff

Successful deployment of GIS and appraisal tools for staff.

Increased capacity of machines able to be added to the network More reliable operation of the network in general Easier response to disaster recovery Online filings will reduce data entry for Customer Service and Tech Support Increased web presence and functionality for the public and taxing units Increased accuracy in records and the appraisal roll in general Better tools for use in appeals and evidence packets

Department Budgets

Information Technology

Department

Department Accomplishments  Successful iPad deployment for full field effort lessening data entry and finishing the fieldwork process 3 months earlier than prior years.  Finishing replacement of aging network infrastructure.  Added significant storage capacity to the network.  Deployed iPad check in application for information hearings and customer service visitors.  Further automated the evidence packet creation process.  Deployed barcode reader to Pitney Bowes machine for increased efficiency of mailing variable length documents and evidence packets.  Deployed an unprecedented number of data analysis tools for staff to clean up data issues within the appraisal roll.

71

Information Technology 2016 Detail Description

Department Budgets

Budget Salaries

774,279

Overtime

17,500

Medicare Tax

11,481

Retirement

142,520

Health Insurance

163,031

Dental Insurance

4,042

Life Insurance

2,022

Disability Insurance

3,991

Long Term Care (LTC)

4,540

Unemployment Insurance

2,748

Total Payroll Costs Printing

Paper Postage & Freight- Special Services

72

District pays a matching 1.45% of gross wages 18% Contribution rate Employer paid health insurance at $1,132.16 per employee per month Employer paid dental insurance at $28.07 per employee per month Employer paid life insurance at $14.04 per employee per month Employer paid long-term disability insurance at $.504% of base salary Employer paid long-term care coverage at $31.53 per employee per month Estimate of $30,000 per year

1,126,153 114,800

8,250 12,000

Protest season printing Renditions

60,000 18,000 50

Notice of Appraised Value Printing TCAD Envelopes Business Cards/ID Badges

6,500 10,000

E-file Instructions Homestead Applications for Audit

3,500

3,500

167,000

140,000 15,000 12,000

IT Paper Notice of Appraised Values Postage Renditions Postage Homestead Applications Postage

Information Technology 2016 Detail Description

Budget

Operating Supplies- Equipment

37,500

240,500

Operating Supplies- Software

75,000

Books/Publ/Subs/Data Bases

2,240

Total Supplies

25,000 12,500

See Operating Supplies- Equipment Details See Operating Supplies-Software Details 2,000 240

NCOA/CASS- VariVerge Texas Property Tax Code

640,540

Dues & Memberships

135

Training & Education

15,500

TDLR Registration 500 15,000

Internet Services

29,900

Professional Services

75,000

9,600

TAAD Courses Misc. Training- SQL, Vmware, Cisco, Stormwind, ESRI

See telephone & communications details 69,000 3,500 2,500

Rental Storage Space

Printing Supplies Office & PC Supplies

Services provided by Subvenion Miscellaneous Contract Services Voice Work for Phone System

Off-site storage for backups & perm records

Hardware/Equipment Maintenance

107,585

See hardware maintenance details

Software Maintenance

663,934

See software maintenance details

Aerial Photography

215,226

Total Services

Department Budgets

Operating Supplies

125,079 90,147

County-wide aerial photography County-wide aerial photography

1,116,880

73

Information Technology 2016 Budget Capital Expenditures ($1,000 or more)

Total Capital Equipment

Department Budgets

Total Operating Expenditures

74

353,872

353,872 3,237,445

Detail Description See Hardware/Software Capital Expenditure details

(Less than $1,000) Hardware: Emergency Hard Drives (20 @ $150 each) Miscellaneous Parts & Supplies (Approx. $1,200 per month) Backup Tapes/other equipment UPS Battery Replacements (20 @ $500) Microphone Replacement in Panel Rooms (For Panels II & III Remodel) Monitors (20 @ $220 each) Scanners (34 @ $875 each) iPad Air 2 (10 @ $700 each) Printers (10 @ $250 each) Projectors (3 @ $900 each) Laptops (5 @ $900 each) PCs- Dell Optiplex XE2 (150 @ $990 each) Wireless Access Points (2)

Total Operating Supplies- Equipment

Operating Supplies- Software (Less than $1,000) Software: iPad Software/Applications Miscellaneous Software Purchases Microsoft Office 2013 (150 licenses)

Total Operating Supplies- Software

Hardware Maintenance CISCO Maintenance Contract APC Maintenance Printer Maintenance (Approx $450/mo) Printer Maintenance - Requested D110 Printer Other Equipment & PC Maintenance Pitney Bowes Inserter Dell Gold Support for Servers Vmware Support/Maintenance Applecare+ for iPads purchased

Total Hardware Maintenance

2016 Budget 3,000 14,400 10,000 10,000 2,500 4,400 29,750 7,000 2,500 2,700 4,500 148,500 1,250

240,500

2016 Budget 10,000 5,000 60,000

75,000

Department Budgets

Operating Supplies- Equipment

2016 Budget 37,000 4,300 4,848 3,360 7,500 3,162 25,000 21,425 990

107,585

75

Software Maintenance

Department Budgets

PACS Co-Development Programming: PACS Appraisal Maintenance Database Analyst Services GIS Mapping Contract GIS Viewer Maintenance Pictometry Interface Maintenance Pacs Field Device- Device Maint.

Pacs Field Device- Server Maint.

Cloud Hosting Fee GIS Analyst Report Designer PACS Co-Development Programming Commvault ESRI Amicus Barracuda McAfee Sage Fund Accounting Annual Maintenance Phone System Software/Support Maintenance CD/DVD Publisher

76

Total Software Maintenance

Telephone & Communication

2016 Budget 172,182.37 57,330.00 75,000 13,650.00 2,342.81 25,200.00 5,250.00 14,819 2,888 1,874 200,000 30,000 30,000 2,120 5,000 10,000 8,235 5,124 2,920

663,934

(Internet, Telephone & Data) Prismnet Co-Loc Servers Prismnet FiberOptic ISP Services Domain Registration/Certificates

2016 Budget 7,200 21,600 1,100

Total Internet & Data Services

29,900

($1,000 or more) Hardware: Servers Online Protest Expansion Storage Phone System Upgrades ESRI ArcPublisher License CommVault Hardware Replacement ASA Replacement for Extranet Tape Library Replacement Equalogics Replacement Server Replacement- Physical Servers Server Replacement- Colo servers Software- VLA Windows Server 2012 Xerox D110 Production Printer Network Performance Monitoring Software SQL Server Upgrade Transfer to reserves- Computer Equipment Replacement Transfer to reserves- Network Equipment Replacement

Total Hardware/Software Capital Expenditures

2016 Budget 10,000 6,000 7,000 2,500 46,668 10,600 43,574 26,652 11,046 34,660 3,098 30,000 12,000 10,076 50,000 50,000

353,872

Department Budgets

Hardware/Software Capital Expenditures

77

Information Technology 2016 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

774,279 17,500

784,183 8,200

708,874 10,018

631,101 7,050

(9,904) 9,300

-1.26% 113.41%

Temporary/Contract Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance

11,481 142,520 163,031 4,042 2,022 3,991

11,580 143,749 163,032 3,022 2,022 4,025

1,500 10,521 133,610 118,210 2,878 1,926 5,484

1,305 9,108 126,116 82,731 2,253 1,817 2,676

(99) (1,229) (1) 1,019 0 (34)

0.00% -0.85% -0.85% 0.00% 33.72% 0.01% -0.85%

4,540 2,748

4,540 2,769

4,540 2,770

1,440 -

(21)

0.00% -0.76%

1,126,153

1,127,121

1,000,331

865,596

(968)

-0.09%

Printing Paper

114,800 3,500

108,610 6,000

108,651 6,250

107,864 2,719

6,190 (2,500)

5.70% -41.67%

Postage & Freight Postage & Freight- Special Services Operating Supplies Operating Supplies- Equipment Operating Supplies- Software Books/Publ/Subs/Data Bases

167,000 37,500 240,500 75,000 2,240

154,500 35,336 40,900 15,000 3,920

159,500 29,504 16,850 15,000 4,700

155,547 29,701 26,547 11,207 300

12,500 2,164 199,600 60,000 (1,680)

0.00% 8.09% 6.12% 488.02% 400.00% -42.86%

640,540

364,266

340,455

333,885

276,274

75.84%

135 15,500 29,900 75,000

90 8,310 29,900 77,000

165 4,885 34,100 78,800

158 4,394 29,481 71,501

45 7,190 (2,000)

50.00% 86.52% 0.00% 0.00% -2.60%

9,600 107,585 663,934 215,226

12,000 67,300 665,174 78,240

10,800 62,420 661,720 78,240

9,664 63,181 552,623 75,740

(2,400) 40,285 (1,239) 136,986

0.00% -20.00% 59.86% -0.19% 175.08%

1,116,880

938,014

931,130

806,743

178,866

19.07%

Total Payroll Costs

Department Budgets

2014 Budget

Salaries Overtime

Long Term Care (LTC) Unemployment Insurance

Total Supplies Dues & Memberships Training & Education Travel, Meals & Lodging Internet Services Professional Services Professional Services- TA Rental Storage Space Hardware/Equipment Maintenance Software Maintenance Aerial Photography

78

2015 Budget

Total Services

Information Technology Capital Expenditures ($1,000 or more) Total Capital Equipment Total Operating Expenditures

2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

353,872

391,000

260,047

201,163

(37,128)

-9.50%

353,872

391,000

260,047

201,163

(37,128)

-9.50%

3,237,445

2,820,401

2,531,963

2,207,386

417,044

14.79%

IT Department Net Change 15-16

417,044

14.79%

Increase (Decrease)

Department Budgets

2016 Budget

79

2016 Budget

2015 Budget

$ Inc (Dec)

% Inc (Dec)

2014 Budget

2014 Actual

12 1,126,153 640,540 1,116,880 353,872

6 1,127,121 364,266 938,014 391,000

6 (968) 276,274 178,866 (37,128)

100.00% -1.28% 75.84% 19.07% -9.50%

7 1,000,331 340,455 931,130 260,047

7 865,596 333,885 806,743 201,163

14.79%

$ 2,531,963

$ 2,207,386

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

$

3,237,445

$

2,820,401

$

417,044

2016 IT Expenditures 10.93%

34.79%

Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

34.50%

Capital & Debt Expenditures

19.79%

IT Expenditures 1,200,000 1,000,000 800,000 2016 Budget

600,000

2015 Budget 2014 Budget

400,000

80

200,000 Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Director Customer Service (1)

Receptionist (1)

Employee Position Customer Service Director Customer Service Manager Customer Service QC Specialist Customer Service Rep. Customer Service Rep./Deeds Customer Service/Receptionist

Customer Service Representative (9)

Number of Positions 1 1 1 9 4 1

Position Grade 15 8 3 2 2 2

Customer Service Representative /Deeds (4)

Hourly Range $36.64 - $51.58 $25.57 - $36.33 $15.34 - $23.28 $13.84 - $19.38 $13.84 - $19.38 $13.84 - $19.38

Customer Service QC Spec.

(1)

Auto Allowance $ $ $ $ $ $ -

Department Budgets

Manager Customer Service (1)

Total Employee Benefit $28,675 - $34,348 $24,483 - $28,478 $20,892 - $23,456 $19,822 - $21,954 $19,822 - $21,954 $19,822 - $21,954

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

81

Customer Service Department Mission Statement The mission of the customer service department is to provide assistance to the public in a professional and courteous manner in addition to ensuring that exemptions are fairly and consistently granted.

Key Responsibilities The customer service department is responsible for representing the District in frequent contact with the public. This department assists property owners, property tax professionals, attorneys and the general public with any request. The customer service department administers homestead, disable veteran and over-65 exemptions, as well as answering general questions received primarily from walk-in and telephone inquiries. This department is responsible for ensuring that exemptions are fairly and consistently granted per the Texas Property Tax Code.

Department Budgets

Key Tasks & Deadlines

82

Tasks Homestead Reset

Deadline January 31, 2016

Homestead Processing

February-April, 2016

Exemption Audits

December – February

Division Priority Planning Deed Processing Mailing Address Corrections Customer Contact (phone calls, walk-ins)

September 15, 2016 Year Round Year Round Year Round

Key Players Customer Service Director, IT Director Customer Service Representatives Customer Service Representatives Customer Service Director Deed Clerks Deed Clerks Customer Service Representatives

Customer Service

Department

2016 Goals Begin processing with the exemption portal.

Complete all pending application processing.

Output Measure Time spent processing the exemption applications.

Number of pending/processed applications.

Efficiency Measure Staying up to date on exemption applications.

No pending or incomplete application.

Cross train staff on all facets of deed and exemption processing.

Wait time for taxpayers who call or come to the District.

Satisfied customer rating on customer service surveys.

Fully trained staff.

Wait time for taxpayers who call or come to the District.

Less time on phones and at the counter and more time for processing.

Department Accomplishments  Began to cross train staff on all facets of deed and exemption processing.  Increased knowledge of BPP and GIS, creating less need to pull in staff from other departments to assist taxpayers.  All prior years pending exemption applications were processed.

Department Budgets

Department Goals

83

Customer Service 2016

Detail Description

Budget Salaries

578,028

Overtime

17,500

Seasonal & Temporary

90,000

Department Budgets

Medicare Tax

District pays a matching 1.45% of gross wages

Retirement

122,960

18% Contribution rate

Health Insurance

230,961

Employer paid health insurance at $1,132.16 per employee per month

Dental Insurance

5,726

Employer paid dental insurance at $28.07 per employee per month

Life Insurance

2,864

Employer paid life insurance at $14.04 per employee per month

Disability Insurance

3,443

Employer paid long-term disability insurance at $.504% of base salary

Long Term Care (LTC)

6,432

Employer paid long-term care coverage at $31.53 per employee per month

Unemployment Insurance

3,893

Estimate of $30,000 per year

Total Payroll Costs Printing Operating Supplies

Books/Publ/Subs/Data Bases

84

9,905

Total Supplies

1,071,712 200

Business cards, name plates & ID badges

6,500

2,500 4,000

14,833

14,193 300 340

21,533

Office Supplies Plotter Supplies- ink & paper Accurint publication (8 users @ $115/ea/mo) Death Data File 2013 Texas Prop. Tax Codes

Customer Service 2016

Detail Description

Budget 250

Miscellaneous Training

Repair & Maint. Contracts

1,516

KIPP 7100 Maintenance Agreement

Deed Copies

2,000

Deed Copies

Total Services Total Operating Expenditures

3,766 1,097,011

Department Budgets

Training & Education

85

Customer Service 2014

2014

$

%

Budget

Budget

Budget

Actual

Inc (Dec)

Inc (Dec)

578,028 17,500

704,164 10,000

618,771 45,682

535,301 37,626

(126,136) 7,500

-17.91% 75.00%

Temporary/Contract Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance

90,000 9,905 122,960 230,961 5,726 2,864 3,443

10,171 126,267 230,961 4,282 2,864 3,535

75,000 10,656 132,281 197,017 4,797 3,209 3,527

61,854 7,066 99,983 120,688 3,156 1,539 2,146

90,000 (266) (3,307) (1) 1,444 0 (93)

0.00% -2.62% -2.62% 0.00% 33.72% 0.01% -2.62%

6,432 3,893

6,432 3,923

7,568 4,615

4,535 5,056

(30)

0.00% -0.76%

1,071,712

1,102,601

1,103,123

878,951

(30,889)

-2.80%

200 -

100 -

960 750

217 436

100 -

100.00% 0.00%

Total Payroll Costs

Department Budgets

2015

Salaries Overtime

Long Term Care (LTC) Unemployment Insurance

Printing Paper Operating Supplies Books/Publ/Subs/Data Bases

6,500

5,734

5,758

2,189

766

13.36%

14,833

12,115

7,575

7,497

2,718

22.43%

Total Supplies

21,533

17,949

15,043

10,339

3,584

19.97%

-

45

355

274

(45)

-100.00%

250 1,516 2,000

250 1,800 4,000

900 100 1,800 2,600

99 1,346 2,000

(284) (2,000)

0.00% 0.00% -15.78% -50.00%

Total Services

3,766

6,095

5,755

3,719

(2,329)

-38.21%

Capital Equipment

-

-

3,250

3,162

-

0.00%

Total Capital Equipment

-

-

3,250

3,162

-

0.00%

Total Operating Expenditures

1,097,011

1,126,645

1,127,171

896,170

(29,634)

-2.63%

Dues & Memberships Training & Education Travel, Meals & Lodging Repair & Maint. Contracts Deed Copies

86

2016

Customer Service Department Net Change 15-16 Increase (Decrease)

$

(29,634)

-2.63%

2016 budget

2015 Budget

$ Inc (Dec)

% Inc (Dec)

2014 Budget

2014 Actual

17 1,071,712 21,533 3,766 -

13 1,102,601 17,949 6,095 -

4 (30,889) 3,584 (2,329) -

30.77% -2.80% 19.97% -38.21% 0.00%

13 1,103,123 15,043 5,755 -

878,951 10,339 3,719 -

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

$

1,097,011

$

1,126,645

$

(29,634)

-2.63%

$

1,123,921

$

893,009

2016 Customer Service Expenditures 0.34% 1.96%

Payroll Expenditures Supplies Expenditures

Department Budgets

Service Expenditures Capital & Debt Expenditures 97.69%

Customer Service Expenditures 1,200,000 1,000,000 800,000 2016 Budget

600,000

2015 Budget 2014 Budget

400,000 200,000

87

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

88 Department Budgets

Appraisal Support Director (1)

Appraisal Support Manager (1)

Department Budgets

Appraisal Support QC Specialist (1)

Appraisal Support Specialist (15)

ARB Admin. Asst. (1)

Employee Position Appraisal Support Director Appraisal Support Manager Appraisal Support QC Specialist ARB Administrative Assistant Appraisal Support Specialist

Number of Positions 1 1 1 1 15

Position Grade 15 8 3 3 2

Hourly Range $36.64 - $51.58 $25.57 - $36.33 $15.34 - $23.28 $15.34 - $23.28 $13.84 - $19.38

Auto Allowance $ $ $ $ $ -

Total Employee Benefit $28,675 - $34,348 $24,483 - $28,478 $20,892 - $23,456 $20,892 - $23,456 $19,822 - $21,954

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

Technical Support Department Mission Statement The Appraisal Support Division endeavors to ensure data gathered supporting appraised values are entered accurately into district records and facilitate communication with customers during the protest season.

Key Responsibilities The Appraisal Support Division is responsible for entering data accurately, ensuring protests are entered timely, and verifying all required forms are executed appropriately, scheduling protest hearings and ensuring that customers receive prompt attention and accurate information.

Department Budgets

Key Tasks & Deadlines

90

Tasks Drawing and entering plans Appointment of Agent Fieldwork Inspection Data Entry for all Appraisal Divisions Rendition Data Entry Protest – Entry Penalty Waivers Protest – Hearings Protest - ARB Records Sketch Verification Entering Mechanic Liens and Permits

Deadline All year long All year long March 2, 2016

Key Players Appraisal Support Appraisal Support Appraisal Support

June 15, 2016 July 17, 2016 July 17, 2016 October 2, 2016 October 3, 2016 October 5, 2016 November 15, 2016

Appraisal Support Appraisal Support Appraisal Support Appraisal Support Appraisal Support Appraisal Support Appraisal Support

Department Goals 2016 Goals Draw all plans on system before Appraisers go to field Complete BPP Field work and Renditions

Output Measure 1/hr New 2/hr Remodel 8/hr New 25/hr Changes

Efficiency Measure Error rate below 1.5% is meeting standards Error rate below 1.5% is meeting standards

30/hr Rendition Scanning Complete Protest season

11/hr Rendition Processing 43/hr incoming mail 57/hr coding 336/hr mass protest entry 16/hr individual protest entry 7/hr ARB Hearing entry 55/hr Certified letters

Error rate below 1.5% is meeting standards

Research and enter Building Permits and Mechanic Liens

27/hr Building Permits 9/hr Mechanic Liens

Error rate below 1.5% is meeting standards

Enter Appointment of Agents

40/hr Individual 120/hr Mass

Error rate below 1.5% is meeting standards

Department Accomplishments  Researched and entered 10,301 building permits and 597 mechanics liens  Completed 2,142 plans, 3,247 new personal property accounts, and 32,220 personal property changes  Scanned 24,554 personal property renditions  Entered, scheduled and entered formal hearing data for 93,974 protests.  Entered 74,529 Appointment of Agents  Completed 1,787 new mobile homes, and researched and entered 6,706 mobile home changes

Department Budgets

Appraisal Support

Department

91

Appraisal Support 2016

Detail Description

Department Budgets

Budget Salaries

677,794

Overtime

26,842

Temporary/Contract

50,000

Medicare Tax

10,919

Retirement

135,544

18% Contribution rate

Health Insurance

258,132

Employer paid health insurance at $1,132.16 per employee per month

Dental Insurance

6,400

Employer paid dental insurance at $28.07 per employee per month

Life Insurance

3,201

Employer paid life insurance at $14.04 per employee per month

Disability Insurance

3,795

Employer paid long-term disability insurance at $.504% of base salary

Long Term Care (LTC)

7,189

Employer paid long-term care coverage at $31.53 per employee per month

Unemployment Insurance

4,351

Estimate of $30,000 per year

Total Payroll Costs Printing Operating Supplies Books/Publications/Subscriptions/Databases

Total Supplies

92

District pays a matching 1.45% of gross wages

1,184,167 100 2,850 420

3,370

Business cards, name plates & ID badges Office Supplies Texas Property Tax Codes

Appraisal Support 2016

Detail Description

Budget

Training

Total Services Total Operating Expenditures

90 2,750

TDLR (2 @ $45 each) 1,950 800

App. Support Manager TAAD Courses App. Support Director Level IV Exam Fee & CEs

2,840 1,190,377

Department Budgets

Dues & Memberships

93

Technical Support 2015

2014

2014

$

%

Budget

Budget

Budget

Actual

Inc (Dec)

Inc (Dec)

Salaries Overtime

677,794 26,842

834,112 25,000

722,543 22,857

586,052 22,380

(156,318) 1,842

-18.74% 7.37%

Temporary/Contract Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance

50,000 10,919 135,544 258,132 6,400 3,201 3,795

27,000 12,554 155,840 285,305 5,289 3,538 4,364

62,000 12,590 148,588 271,719 5,278 3,529 3,963

57,036 8,294 118,167 123,158 3,312 1,842 2,576

23,000 (1,635) (20,296) (27,173) 1,110 (337) (568)

85.19% -13.02% -13.02% -9.52% 20.99% -9.51% -13.02%

7,189 4,351

7,946 4,846

8,324 5,077

4,593 8,756

(757) (495)

-9.52% -10.21%

1,184,167

1,365,794

1,266,468

936,166

(181,627)

-13.30%

100 2,850

100 3,024

100 2,828

91 2,383

(174)

0.00% -5.75%

420

-

-

-

420

420.00%

Total Supplies

3,370

3,124

2,928

2,474

346

7.87%

Dues & Memberships Training

90 2,750

90 2,750

150 1,800

190 1,790

-

0.00% 0.00%

Total Services

2,840

2,840

1,950

1,980

-

0.00%

1,190,377

1,371,758

1,271,346

940,619

(181,381)

-13.22%

(181,381)

-13.22%

Long Term Care (LTC) Unemployment Insurance Total Payroll Costs

Department Budgets

2016

Printing Operating Supplies Books/Pubs/Subs/Databases

Total Operating Expenditures

Appraisal Support Department Net Change 15-16 Increase (Decrease)

94

$

2016 Budget

2015 Budget

21 1,184,167 3,370 2,840 -

21 1,365,794 3,124 2,840 -

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

$

1,190,377

$

1,371,758

$ Inc (Dec)

% Inc (Dec)

2014 Budget

2014 Actual

(181,627) 246 -

0.00% -13.30% 7.87% 0.00% 0.00%

-

1,266,468 -

$ (181,381)

-13.22%

$

-

$ 1,266,468

2015 Technical Support Expenditures 0.25%

0.24%

Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures 99.51%

Technical Support Expenditures 1,400,000 1,200,000 1,000,000 800,000

2016 Budget 2015 Budget

600,000

2014 Budget

400,000 200,000 Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

95

96 Department Budgets

Employee Position Sr. Litigation Attorney Sr. Litigation Appraiser Litigation Attorney Litigation Appraiser Paralegal

Position Grade 19 14 13 9 5

$ $ $ $ $

Hourly Range 46.67 - $ 65.35 35.97 - $ 50.36 34.25 - $ 47.97 27.75 - $ 38.87 19.90 - $ 27.91

Auto Allowance $ 2,400 $ 4,800 $ 2,400 $ 4,800 $ -

Department Budgets

Number of Positions 1 1 1 1 2

$ $ $ $ $

Total Employee Benefit 32,458 $ 39,647 28,340 $ 33,878 27,678 $ 32,958 25,176 $ 29,456 22,155 $ 25,238

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

97

Appeals Department Mission Statement In furtherance of the mission of the Travis Central Appraisal District, the Appeals division through its attorneys, paralegals and litigation appraisers, seek to provide legal analysis and property valuations for the District during informal and formal hearings, settlement conferences, mediations, arbitrations, SOAH hearings, and lawsuits filed in Travis County in accordance with the Texas Property Tax Code and appraisal practices and standards, and to carry out the duties in a professional, friendly, courteous and ethical manner.

Department Budgets

Key Responsibilities

98

Key responsibilities of the legal staff include, but are not limited to: managing lawsuits, arbitrations, SOAH hearings, mediations and settlement conferences (internally and those of outside counsel); preparation and review of expert reports; filing and answering lawsuits; preparing and answering discovery, motions, and judgments; and providing legal advice on day-to-day issues arising out of issues involving the Texas Property Tax Code, exemption application, contracts, open meetings, and public information requests.

Additional responsibilities include conducting staff training/CLE, legislative bill tracking and analysis, as well as notarizing and translating forms and documents. The litigation appraisers handle all the arbitrations and coordinate valuation efforts for use in SOAH hearings, mediations and settlement conferences involving real property.

Key Tasks & Deadlines Tasks Case Transfers Arbitrations Mediations Settlement Conference Lawsuit Preparation

Deadline Year Round Year Round Year Round Year Round Year Round

Key Players Paralegal Arbitration Appraiser Attorney, Division Appraiser Attorney, Division Appraiser Attorney, Division Appraiser

Department Goals 2016 Goals Lawsuits management and resolution utilizing settlement conferences, mediation, and trial, through effective input from the chief appraiser, directors, and managers, as well as involvement by the entities.

Resolution of lawsuits, date range 2010-2011 through the utilization of motion to dismiss, plea to the jurisdiction, and negotiation.

Output Measure Standard and Metrics measured by closure of lawsuits by property type, method of resolution, cost of litigation, percent loss.

Efficiency Measure Q.C. The accuracy, efficiency and number of lawsuits, arbitrations and SOAH hearings resolved in the time frame measured.

Standard and Metrics the elimination of lawsuits involving three tax years or greater in suit.

(Exception, complex litigation and inactive lawsuit handling by Plaintiff) Standard and Metrics examining cost to defend lawsuits handled by in-house counsel and outside counsel firms, and budget expenditure for outside appraisals and expert witnesses fees.

Q.C. Decreased backlog of dated and voluminous lawsuits filed against the district, thereby decreasing cost to defend.

Develop effective management of market and equity arbitration, utilizing skills and expertise of mass appraisers.

Standard and Metrics train and assign Arbitrations, by portfolio, as directed by the Senior Litigation Appraiser and department directors.

Q.C. Work with the directors of each department to enlist the skills and resources of the residential, BPP, and commercial divisions to prepare reports and attend Arbitration. Review all reports prior to submission and provide training as needed.

Implement 84th Legislative Changes to the Property Tax Code, anticipating and preparing for future changes impacting CADS.

Standard and Metrics measured by implementation of legislative changes impacting the District.

Implementation of legislative changes impacting ad valorem tax law through review of policy and staff training.

Manage Appeals budget involving lawsuit expenses, outside counsel and expert witnesses and reports through effective file management and oversight.

Initial assessment of cause of action filed by property owner, potential for negotiations, and unresolved issues, directing the resources needed to defend the lawsuit at its inception.

Department Budgets

Appeals

Department

Department Accomplishments  Legislative bill analysis for 2015 legislative session  Jury trial and win Inland American Lodging Austin Arboretum LP (Renaissance Hotel)  Resolution of all 2006 lawsuits through motions and dismissals  Resolution of all but twenty-five 2007-2009 lawsuits through motions and dismissals 99

Appeals 2016 Budget Salaries

Department Budgets

Auto Allowances

514,321 14,400

Overtime

2,000

Medicare Tax

7,631

District pays a matching 1.45% of gross wages

Retirement

94,735

18% Contribution rate

Health Insurance

81,516

Employer paid health insurance at $1,132.16 per employee per month

Dental Insurance

2,021

Employer paid dental insurance at $28.07 per employee per month

Life Insurance

1,011

Employer paid life insurance at $14.04 per employee per month

Disability Insurance

2,653

Employer paid long-term disability insurance at $.504% of base salary

2,270

Employer paid long-term care coverage at $31.53 per employee per month

1,374

Estimate of $30,000 per year

Long Term Care (LTC) Unemployment Insurance

Total Payroll Costs Printing

723,931 50

Business cards, Name Plates and ID Badges

Operating Supplies

1,080

$15 per employee per month - office supplies

Books/Publ/Subs/Data Bases

5,355

Total Supplies

100

Detail Description

6,485

3,300 405 110 125 200 460 500 135 120

West Payment Center Information Charges Texas Rules of Civil Trials Texas Pretrial Deadline Calculator Texas Civil Forms Texas Rules of Evidence Handbook Texas Practice Handbook on Discovery Other Miscellaneous Publications Texas Practice V21 Texas Property Tax Code

Appeals Dues & Memberships

2,640

Travel/Meals/Lodging

1,000

Training & Education

1,500

Advertising & Legal Notices

1,500

Attorney & Court Costs

SOAH Arbitration Refunds Expert Witness Costs

Total Services Total Operating Expenditures

1,535,000

Detail Description 1,330 90 150 470 600

Appraisal Institute TDLR License Renewal Paralegal Division Annual Membership State Bar Dues TX Brokers License Renewal

For use in conjunction with appraisal courses & meetings

Online E-filing Charges 1,120,000 250,000 5,000 10,000 150,000

Outside Legal Council Transfer to Reserve for Litigation Mediation Fees Other Legal Costs Legal Settlements

1,500

Estimated 1 per year at $1500 each

28,125

Estimated 125 per year at $225 each

250,000

Expert Witness Costs

Department Budgets

2016 Budget

1,821,265 2,551,681

101

Appeals

Department Budgets

2016 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

Salaries Auto Allowances Overtime Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance

514,321 14,400 2,000 7,631 94,735 81,516 2,021 1,011 2,653 2,270 1,374

507,057 13,500 2,000 7,530 93,470 81,516 1,511 1,011 2,617 2,270 1,385

487,197 13,200 2,000 7,233 89,793 74,105 1,439 963 2,394 2,270 1,385

476,960 12,678 2,070 6,998 89,729 47,381 1,460 1,423 2,164 2,210 -

7,265 900 102 1,264 (0) 510 0 35 (11)

1.43% 6.67% 0.00% 1.35% 1.35% 0.00% 33.72% 0.01% 1.35% 0.00% -0.79%

Total Payroll Costs

723,931

713,867

681,979

643,072

10,065

1.41%

Printing Operating Supplies Books/Publ/Subs/Data Bases

50 1,080

50 1,440

100 1,440

472

(360)

0.00% -25.00%

5,355

5,735

7,215

3,764

(380)

-6.63%

Total Supplies

6,485

7,225

8,755

4,236

(740)

-10.24%

2,640 1,000 1,500 1,500 1,535,000 1,500 28,125 250,000

3,030 1,500 2,000 2,500 1,285,000 1,500 28,125 250,000

3,030 1,500 2,000 2,500 1,041,318 3,000 28,125 135,000

2,550 1,007 1,177 345,000 4,050 158,492

(390) (500) (500) (1,000) 250,000 -

-12.87% -33.33% -25.00% -40.00% 19.46% 0.00% 0.00% 0.00%

1,821,265

1,573,655

1,216,473

512,275

247,610

15.73%

2,551,681

2,294,747

1,907,207

1,159,583

256,935

11.20%

Appeals Department Net Change 15-16 Increase (Decrease)

256,935

11.20%

Dues & Memberships Travel/Meals/Lodging Training & Education Advertising & Legal Notices Attorney & Court Costs SOAH Arbitration Refunds Expert Witness Costs Total Services Total Operating Expenditures

102

2015 Budget

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

2016 Budget 6 723,931 6,485 1,821,265 $ 2,551,687

2015 Budget 6 713,867 7,225 1,573,655 $ 2,294,753

$ Inc (Dec) 10,065 (740) 247,610 $ 256,935

% Inc (Dec) 0.00% 1.41% -10.24% 15.73% 0.00% 11.20%

2014 Budget 6 681,979 8,755 1,216,473 $ 1,907,213

2014 Actual 643,072 4,236 512,275 $ 1,159,583

2016 Appeals Expenditures

28.37%

Payroll Expenditures Supplies Expenditures Service Expenditures 0.25%

Capital & Debt Expenditures

Department Budgets

71.38%

Appeals Expenditures 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000

2016 Budget

1,000,000

2015 Budget

800,000

2014 Budget

600,000 400,000 200,000

103

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

104 Department Budgets

Department Budgets Employee Position Director Commercial & BPP Appraisal Commercial Manager Personal Property Manager Commercial Appraisal Support Spec.

Sr. Personal Property Appraiser Personal Property Appraiser Commercial Appraiser Personal Property Appraiser Administrative Assistant

Number of Positions 1 2 1 1 1 1 7 7 1

Position Grade 18 10 10 6 6 6 6 5 3

Hourly Range $36.64 - $51.58 $28.97 - $40.76 $28.97 - $40.76 $21.83 - $31.53 $21.83 $31.53 $21.83 $31.53 $21.83 $31.53 $20.46 $27.91 $15.34 $23.28

Auto Allowance $ 6,600 $ 6,600 $ 6,600 $ $ 6,600 $ 6,600 $ 6,600 $ 6,600 $ -

Total Employee Benefit $28,675 $34,348 $25,699 $30,183 $25,699 $30,183 $23,155 $26,631 $23,155 $26,631 $23,155 $26,631 $23,155 $26,631 $22,155 $25,238 $20,892 $23,456

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

105

Commercial Appraisal Department Mission Statement The mission of the Commercial Appraisal department of the Travis Central Appraisal District is to provide accurate appraisals of all commercial properties in Travis County at one hundred percent of market value, equally and uniformly, in a professional and ethical manner, according to the Texas Property Tax Code, USPAP, and generally adhered to IAAO standards but for jurisdictional exceptions. The mission of the Business Personal Property Appraisal department is to discover, value and resolve disputes of all business personal property within Travis County following Uniform Standards of Professional Appraisal Practice (USPAP) Standard 6 for mass appraisal; To treat all businesses fairly and uniformly as they relate to others in their industry; To comply with the Texas Comptrollers’ guidelines and work in unison with all other departments to convey an accurate and fair representation of market value for the local taxing jurisdictions.

Department Budgets

Key Responsibilities The Commercial Appraisal department is responsible for appraising all commercial properties within Travis County, including all multi-family properties of five units and larger, retail, office, industrial and lodging properties. This department must gather data pertaining to quality, classification and value of complex commercial properties. They are responsible for scheduling that allows for the systematic processing of commercial protests in a timely manner that will allow the District to certify timely as well as perform appraisals, data collection, sales analysis and estimates for construction costs for various types of commercial properties. The Business and Personal Property (BPP) Appraisal department is responsible for the fair and equitable appraisal of all business and personal property in Travis County. This department is responsible for valuing all personal property accounts, including equipment, inventory, furniture, fixtures and vehicles; they are also responsible for administering abatements, special inventory and freeport exemptions. Additionally, they oversee contract appraisals for utilities, transportation and minerals.

Key Tasks & Deadlines

106

Tasks Fieldwork Inspections Sales Verification Valuation – Schedule building

Deadline February 1, 2016 March 1, 2016 April 11, 2016

Valuation – Calibration Property Value Study Prep Protest – Evidence Preparation Protest – Hearings Division Priority Planning Dealer Inventory & Aircraft Field Inspections Depreciation & Schedule Building Rendition Processing Property Value Study Prep Protest – Evidence Preparation Protest – Hearings Division Priority Planning

April 11, 2016 April 31, 2016 May 15, 2016 July 19, 2016 September 15, 2016 February 1, 2016 March 15, 2016 March 15, 2016 June 1, 2016 April 31, 2016 May 15, 2016 July 19, 2016 September 15, 2016

Key Players Commercial Appraisers Commercial Appraisers Commercial Director & Managers Commercial Appraisers Commercial Director Commercial Appraisers Commercial Appraisers Commercial Director VIT Appraiser BPP Appraisers BPP Director BPP Appraisers BPP Director BPP Appraisers BPP Appraisers BPP Director

Department Goals 2016 Goals Create a digital income and expense storage database to assist with commercial model creation.

Develop an automated process to create equity grids.

Output Measure Ability to use multiple years' data to track property performance.

Integrate the iPad field devices into our daily workflows during the 2016 field cycle.

Having the ability to track and query commercial field work data.

Develop a research centric valuation team.

Foster continued cross training of Commercial and BPP staffs.

Number of appraisers qualified to conduct micro-level research i.e., “data mining" Number of appraisers qualified to perform cross-departmental functions.

Get an early start on 2016 field work.

Field work start date

Learn and support the commercial department with informal and other appraisal tasks

Number of appraisers qualified to perform cross-departmental functions.

Reduces the organizational exposure if some personnel leave the district by having qualified employees to step in and immediately produce.

Build on taxpayer outreach video to expand into other areas, i.e. Freeport , Spanish videos

New outreach videos in English and Spanish

Educating the public about their statutory requirements will improve taxpayer participation and increase efficiencies

Create an online rendition portal for use in 2016.

Online rendition access portal

Online renditions will streamline the rendition process

Improve TCAD rendition form for easier use, entry, and processing.

New rendition form

Revamped rendition forms will expedite the rendition entry process.

Conduct personal interior site visits on each account that hasn't been rendered in the last three years.

Performing site visits

Will give a more accurate valuation of properties that have failed to render their Business Personal Property.

System generated equity grids.

Efficiency Measure Produce better commercial models in a tighter timeframe with less manual intervention.

Significantly reduce the man hours spent manually creating equity grids.

More expedient field cycle allowing more time for the valuation phase of the appraisal calendar.

Continual progress towards an accurate reflection of market value based on data driven results.

Reduces the organizational exposure if some personnel leave the district by having qualified employees to step in and immediately produce.

Earlier field work start date will allow for more time dedicated to valuation and review.

Department Budgets

Commercial & Personal Property Appraisal

Department

107

Department Accomplishments

Department Budgets

 Modernized presentation style and created a more comprehensive ARB evidence packet for the commercial department.  Completed 2015 valuation cycle in less time than prior years allowing for the department to better prepare their defense of commercial values.  Implemented data mining techniques to acquire more market data and create a more accurate appraisal roll.  Created a positive departmental culture that promotes collaboration while concurrently achieving organizational results.  Created an information video showing taxpayers how to properly complete a BPP rendition form.  Hosted multiple face-to-face seminars with taxpayers related to the information rendition video.  Changed the process for handling freeport exemptions and mixed-use vehicle valuations so that each appraiser handles their own valuations.  Current personal property appraisers completed all field work and associated responsibilities with one open appraiser position.

108

Commercial & Personal Property Appraisal 2016 Budget

Auto Allowances Medicare Tax

1,328,900 125,402 21,049

District pays a matching 1.45% of gross wages

Retirement

261,302

18% Contribution rate

Health Insurance

298,890

Employer paid health insurance at $1,132.16 per employee per month

Dental Insurance

7,410

Employer paid dental insurance at $28.07 per employee per month

Life Insurance

3,707

Employer paid life insurance at $14.04 per employee per month

Disability Insurance

7,316

Employer paid long-term disability insurance at $.504% of base salary

Long Term Care (LTC)

8,324

Employer paid long-term care coverage at $31.53 per employee per month

Unemployment Insurance

5,038

Estimate of $30,000 per year

Total Payroll Costs Printing Operating Supplies

2,067,339 450 1,970

Business cards, name plates & ID badges

Department Budgets

Salaries

Detail Description

$5 per employee per month

109

Commercial & Personal Property Appraisal 2016 Budget 62,252

Department Budgets

Books/Publ/Subs/Data Bases

500 500 500 240 32,000 2,500 130 2,500 700 6,489 1,230 650 1,000 200 400 1,200 500 150 375 190 1,100 12 60 100 105 75 8,006 600 240

Austin Area Apartment Survey Austin Office Market Survey Austin Area Multi-tenant Retail Survey Texas Property Tax Codes 2013 CoStar Austin Investors Interest Austin Business Journal Other miscellaneous subscriptions Annual Trends PKF Consulting Reis Services Subscription M&S Commercial Cost Estimator 7 (1 seat) Valuation Services Book Loopnet Commercial Sales Subscription Robert G. Watts- Realtyrates.com Real Estate Research Corp.

Smith Travel Research Publication Apartment Association Income/Expense Survey Aircraft Bluebook BUC Used Boat Guide Truck blue books & other publications Guide for Construction Equipment American Hospital Association Texas Parks and Wildlife Austin Business Journal Used Car Guide Older Used Car Guide Tax Guide- Infonation, Inc.

Vehicle Inquiries Texas Property Tax Codes

Total Supplies

64,672

Dues & Memberships

1,035

TDLR Registration Appraisal Licenses @ $45 each

Training & Education

6,000

Miscellaneous Training

Total Services

7,035

Total Operating Expenditures

110

Detail Description

2,139,046

Commercial & Personal Property Appraisal

Salaries Overtime Auto Allowances Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance Total Payroll Costs

2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

1,328,900 125,402 21,049

1,303,248 2,500 123,600 20,671

1,235,646 250 121,800 19,682

1,181,679 181 109,223 17,003

25,652 (2,500) 1,802 378

1.97% 0.00% 1.46% 1.83%

261,302 298,890 7,410 3,707 7,316 8,324 5,038

256,604 298,891 5,541 3,706 7,185 8,324 5,077

246,319 259,367 5,037 3,369 6,515 7,945 4,846

242,821 180,055 4,819 3,336 4,681 5,898 -

4,698 (1) 1,869 0 132 (39)

1.83% 0.00% 33.72% 0.01% 1.83% 0.00% -0.76%

2,067,339

2,035,347

1,910,776

1,749,696

31,992

1.57%

Printing Operating Supplies Books/Publ/Subs/Data Bases

450 1,970

350 1,392

523 2,100

415 1,788

100 578

28.57% 41.52%

62,252

57,532

54,311

53,627

4,720

8.20%

Total Supplies

64,672

59,274

56,934

55,830

5,398

9.11%

1,035 6,000 -

1,195 11,000 -

1,360 8,200 400

1,038 4,762 -

(160) (5,000) -

-13.39% -45.45% 0.00%

7,035

12,195

9,960

5,800

(5,160)

-42.31%

2,139,046

2,106,816

1,977,670

1,811,325

32,230

1.53%

Dues & Memberships Training & Education Travel Meals & Lodging Total Services Total Operating Expenditures

Commercial Appraisal Department Net Change 15-16 Increase (Decrease)

$

32,230

Department Budgets

2016 Budget

1.53%

111

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures

2016 Budget 10 2,067,339 64,672 7,035 -

2015 Budget 13 2,035,347 59,274 12,195 -

$ Inc (Dec) -3 31,992 5,398 (5,160) -

Total Expenditures

$ 2,139,046

$ 2,106,816

$

32,230

% Inc (Dec) -23.08% 1.57% 9.11% -42.31% 0.00%

2014 Budget 13 1,910,776 56,934 9,960 -

2014 Actual

1.53%

$ 1,977,670

$ 1,811,325

1,749,696 55,830 5,800 -

2016 Commercial Appraisal Expenditures 3.02%

0.33%

Payroll Expenditures Supplies Expenditures

Department Budgets

Service Expenditures Capital & Debt Expenditures 96.65%

Commercial Appraisal Expenditures 2,500,000 2,000,000 1,500,000

2016 Budget 2015 Budget

1,000,000

112

2014 Budget

500,000 Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Director Residential Appraisal (1) Appraisal Research Specialist (1) Admin. Asst (1) Support Specialist (1)

Residential Appraisal Residential Appraisal Manager Manager (3) (1)

Residential Appraisal Manager (1)

Land/Ag – Residential Appraisal Manager (1)

Residential Apprsiser (10)

Residential Apprsiser (31) (10)

Residential Apprsiser (10)

Land Analyst (1)

Ag Administrator (1)

Department Budgets

Residential Appraisal Manager (1)

Residential Apprsiser (6)

Employee Position

Number of Positions

Position Grade

Hourly Range

Auto Allowance

Total Employee Benefit

Director Residential Appraisal Land/Ag- Residential Appraisal Mgr. Residential Appraisal Manager Appraisal Research Specialist Land Analyst Residential Appraisal Team Lead Residential Appraiser Administrative Assistant Ag Administrator

1

18

$36.64

-

$51.58

$

4,800

$28,675

-

$34,348

1 3 1 1 4 32 1 1

10 10 9 6 6 5 4 3

$28.97 $28.97 $27.27 $21.83 $21.83 $20.46 $17.89 $15.34

-

$40.76 $40.76 $38.87 $31.53 $31.53 $27.91 $25.43 $23.28

$ $ $ $ $ $ $ $

4,800 6,600 6,600 6,600 6,600 6,600 6,600

$25,699 $25,699 $25,176 $23,155 $23,155 $22,155 $21,485 $20,892

-

$30,183 $30,183 $29,456 $26,631 $26,631 $25,238 $24,283 $23,456

Support Specialist

1

2

$13.84

-

$19.38

$

6,600

$19,822

-

$21,954

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

113

Residential Appraisal Department Mission Statement The mission of the Residential Appraisal department of the Travis Central Appraisal District is to incorporate best practices to provide accurate appraisals of all residential properties in Travis County at market value, equally and uniformly in a professional and ethical manner within the framework of the Texas Property Tax Code and USPAP, subject to jurisdictional exceptions, and within the guidelines and standards of IAAO. The residential department is also responsible for the appraisals of all taxable land parcels and determining if the property is qualified for open space valuation in Travis County.

Key Responsibilities

Department Budgets

The Residential Appraisal department is responsible for the fair and equitable appraisal of all residential property in Travis County, including houses, mobile homes, duplexes, triplexes, fourplexes and residential condominiums. This department is responsible for applying the generally accepted appraisal methods to estimate the value of all residential property in Travis County and producing an accurate residential appraisal roll. This department is also responsible for the scheduling that allows for the systematic processing of residential protests in a timely manner that will allow the District to certify timely. This department values all land, builder’s inventory and places productivity (usually call Ag) values on properties.

114

Key Tasks and Deadlines Tasks Fieldwork Inspections Agricultural Applications

Deadline February 1, 2016 February 1, 2016

Sales Verification Fieldwork Inspections- Agricultural Valuation – Schedule building Valuation – Calibration Valuation- Schedule Building Property Value Study Prep Protest – Evidence Preparation Protest – Hearings Division Priority Planning

March 1, 2016 March 31, 2016 April 11, 2016 April 11, 2016 April 11, 2016 April 31, 2016 May 15, 2016 July 19, 2016 September 15, 2016

Key Players Residential Appraisers Land-Residential Manager, Ag Administrator Residential Appraisers Residential Appraisers Residential Director & Managers Residential Appraisers Residential Appraisers Residential Director Residential Appraisers Residential Appraisers Residential Director

Department Goals 2016 Goals Use Marshall & Swift to use a blended cost for 1-1/2, 2, & 3 story houses.

Output Measure Sales and Equity grids will be cleaner and Unit Class Adjustments will be minimal.

Utilize new 'Class Calculator' for Field Work.

Appraisers will be less subjective when classing a house.

Develop a Training Program for Field Work, Valuation, and Appeals.

To get all Appraisers on the same page in all aspects of our job.

Urban Land Study continuation.

Develop land schedules for the remaining Urban Core.

Get the Dissociative Sketch's out of the system and add the Sketch to the respective properties - @ 23,000 accounts Rework the Cost Tables for property types 02, 15, 16, & 18's.

Better values based on square footage of the land, rather than 'lot values' with varied adjustments.

Sales and Equity grids will be easier to read and explain.

Look at the Strata within the Strata in dealing with smaller square foot properties with low sale ratios.

Set-up the High Rise Condo's (99C's) with Marshall & Swift cost tables for High Rise Apartment Buildings.

Will bring cost numbers up to Industry Standards (Marshall & Swift) and will make it easier to adjust land schedules.

Will help with the PVS study and help deal with low ratios.

High Rise Condos have flat values with View and Floor adjustments we need the cost data for them to work in the grids

Efficiency Measure Multi-level properties will more closely match Marshall & Swift and make our data more uniform.

Classes of homes will be more uniform and easier to defend during the Appeals cycle.

More uniform task, and fewer questions regarding our different cycles.

Would simplify raising land value, when needed, and fewer individual adjustments for land.

Will remove all the segments with -0- value from the system and the grids.

Will reduce the Mass Market Adjustment used for these properties dramatically.

Will smooth out the varied differences with low ratios and high ratios in the same Neighborhood.

Will be easier to value these units when a Cost basis is established and easier to explain how we arrived at our number.

Department Accomplishments  Utilized the iPad field device to complete over 33,000 field checks. This provided the District with cost savings from not printing field cards and maps, and saved processing time for the appraisal support department.  Reworked land adjustments so that land values are equal and uniform between SFR and duplex/condo properties.  Adjusted the cost tables for duplexes and condos so that the values do not have large mass market adjustments.  Ceased taking percent complete properties to cost value so that values are more accurately reflected and a “false” homestead cap is not created.  Worked with the tax agents to begin information hearings sooner which will allow the residential appraisers to begin fieldwork sooner, which subsequently leaves more time for valuation resulting in more accurate values.

Department Budgets

Residential Appraisal

Department

115

Residential Appraisal 2016 Budget Salaries Auto Allowances Overtime Medicare Tax

280,200 6,000 39,440

District pays a matching 1.45% of gross wages

489,601

18% Contribution rate

Health Insurance

624,952

Employer paid health insurance at $1,132.16 per employee per month

Dental Insurance

15,494

Disability Insurance

Department Budgets

2,439,134

Retirement

Life Insurance

116

Detail Description

Long Term Care (LTC) Unemployment Insurance Total Payroll Costs

7,750

Employer paid dental insurance at $28.07 per employee per month Employer paid life insurance at $14.04 per employee per month

13,709

Employer paid long-term disability insurance at $.504% of base salary

17,405

Employer paid long-term care coverage at $31.53 per employee per month

10,534

Estimate of $30,000 per year

3,944,219 1,000 400

Business cards, name plates & ID badges Residential Forms

Printing

1,400

Operating Supplies

5,000

Operating Supplies

Books/Publ/Subs/Data Bases

3,120

100 500 750 325 525 920

Austin Business Journal Subscription Miscellaneous Publications Manufactured Housing Guide Residential Cost Handbook Loopnet Sales Subscription 2015 Texas Property Tax Code

Total Supplies

9,520

Dues & Memberships

2,070

TDLR Registration Appraisal Licenses @ $45 each

Training & Education

5,000

TAAD Courses

Total Services

7,070

Total Operating Expenditures

3,960,809

Residential Appraisal

Salaries Auto Allowances Overtime Temporary/Seasonal Work Medicare Tax Retirement Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance

2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

2,439,134 280,200 6,000 39,440 489,601 624,952 15,494 7,750 13,709 17,405 10,534

2,415,409 273,600 5,000 38,972 483,793 624,955 11,586 7,749 13,546 17,405 10,616

1,906,585 229,200 5,507 29,836 384,113 469,332 9,115 6,097 10,216 14,379 8,769

1,827,245 213,531 2,664 28,282 383,993 284,972 8,388 5,370 7,867 10,890 -

23,725 6,600 1,000 468 5,808 (2) 3,907 1 163 (82)

0.98% 2.41% 20.00% 0.00% 1.20% 1.20% 0.00% 33.72% 0.01% 1.20% 0.00% -0.77%

Total Payroll Costs

3,944,219

3,902,630

3,073,149

2,773,204

41,588

1.07%

Printing Operating Supplies Operating SuppliesEquipment Books/Publ/Subs/Data Bases

1,400 5,000

750 5,100

2,987 6,300

1,120 4,369

650 (100)

86.67% -1.96%

-

-

750

-

-

#DIV/0!

3,120

4,565

7,645

1,518

(1,445)

-31.65%

9,520

10,415

17,682

7,007

(895)

-8.59%

2,070 5,000 -

1,665 19,500 -

2,465 15,665 -

2,650 9,393 -

405 (14,500) -

24.32% -74.36% 0.00%

7,070

21,165

18,130

12,043

(14,095)

-66.60%

Capital Equipment

-

-

-

-

-

0.00%

Total Capital & Debt

-

-

-

-

-

0.00%

3,960,809

3,934,210

3,108,961

2,792,254

26,598

0.68%

26,598

0.68%

Total Supplies Dues & Memberships Training & Education Travel Meals & Lodging Total Services

Total Operating Expenditures

Residential Appraisal Department Net Change 15-16 Increase (Decrease)

$

Department Budgets

2016 Budget

117

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures

2016 Budget 46 3,944,219 9,520 7,070 -

2015 Budget 44 3,902,630 10,415 21,165 -

Total Expenditures

$ 3,960,809

$ 3,934,210

$ Inc (Dec) 2 41,588 (895) (14,095) $

26,598

% Inc (Dec) 4.55% 1.07% -8.59% -66.60% 0.00%

2014 Budget 42 3,073,149 17,682 18,130 -

2014 Budget

0.68%

$ 3,108,961

$ 2,792,254

2,773,204 7,007 12,043 -

2015 Residential Appraisal Expenditures 0.24%

0.18%

Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures 99.58%

Residential Appraisal Expenditures 4,000,000 3,500,000 3,000,000

2,500,000 2016 Budget

2,000,000

2015 Budget

1,500,000

2014 Budget

1,000,000 500,000

118

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

119

Department Budgets

Appraisal Review Board 2016 Budget

Department Budgets

Personnel

120

309,920

Detail Description 300,000 5,000 4,920

Hearing Cost Committee Work Pay during training

Operating Supplies

1,020

Office Supplies- $85 per month

Training/Education

1,755

Comptroller Training

Attorney/Legal Costs

10,000

Total ARB Budget

322,695

Outside attorneys' fees, court costs, arbitrations & legal settlements

Appraisal Review Board

Personnel

2015 Budget

2014 Budget

2014 Actual

$ Inc (Dec)

% Inc (Dec)

309,920

309,920

606,670

558,832

-

0.00%

-

-

183

100

-

0.00%

Operating Supplies

1,020

1,020

2,000

772

-

0.00%

Training/Education

1,755

1,755

14,135

8,670

-

0.00%

Travel/Meal/Lodging

-

-

2,000

-

-

0.00%

Employee/Member Appreciation

-

-

350

144

-

0.00%

10,000

10,000

8,500

14,210

-

0.00%

-

-

1,200

-

-

0.00%

322,695

322,695

635,038

582,727

-

0.00%

Printing

Attorney/Legal Costs Rental Office Machines

Total ARB Budget

Department Budgets

2016 Budget

121

# of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

2016 Budget

2015 Budget

$ Inc (Dec)

% Inc (Dec)

2014 Budget

2014 Actual

36 309,920 1,020 11,755 $ 322,695

36 309,920 1,020 11,755 $ 322,695

-

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

36 606,670 2,183 26,185 $ 635,038

558,832 872 23,024 $ 582,727

$

-

2016 Appraisal Review Board Expenditures 0.32%

3.64%

Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures 96.04%

Appraisal Review Board Expenditures 700,000 600,000 500,000 400,000

2016 Budget

300,000

2015 Budget

200,000

2014 Budget

100,000

122

Payroll Supplies Service Expenditures Expenditures Expenditures

Capital & Debt Expenditures

Statistical Information

Statistical Information

5IJT QBHF XBT MFGU JOUFOUJPOBMMZ CMBOL

Travis County Population

Travis County Personal Income (In Thousands)

(1)

(2)

Travis County Per Capita Personal Income

2005

893,295

34,415,782

2006

920,544

2007

FY 2005-2014 Single Family Home Sales in the Austin Area (3)

Average Home Price in the Austin Area (3)

Travis County Unemployment Rate (4)

38,527

26,010

206,290

4.5%

37,880,184

41,150

29,806

226,614

3.9%

948,160

39,180,771

41,323

29,263

243,112

3.8%

2008

978,976

42,812,224

43,732

23,973

245,068

4.6%

2009

1,008,345

41,293,461

40,952

19,511

237,314

7.0%

2010

1,024,266

43,168,341

42,146

20,837

244,131

6.6%

2011

1,049,873

48,070,206

45,787

20,644

252,575

7.3%

2012

1,076,119

52,959,491

49,213

24,295

260,583

5.3%

2013

1,108,403

54,435,509

49,112

29,788

283,473

5.3%

2014

1,138,884

INA

INA

30,414

301,048

4.1%

Fiscal Year

SOURCES:

(1) City Of Austin demographer (2) Bureau of Economic Analysis, Department of Commerce (3) Texas A&M University, Real Estate Research Center (4) Texas Workforce Commission

NOTES:

INA= Information Not Available Prior years may have been updated by the source

Statistical Information

Demographic & Economic Statistics

123

Top Ten Travis County Ad Valorem Taxpayers

Top Ten 2014 Ad Valorem Taxpayers in Travis County 1 2 3 4 5 6 7 8 9 10

Taxpayer Name* Samsung Austin Semiconductor PKY-San Jacinto Center LLC Columbia/St David’s Healthcare Circuit of the Americas I B M Corporation HEB Grocery Company IMT Capital II Riata LP Freescale Shopping Center at Gateway LP Dell Inc.

Taxable Value $ 2,482,713,748 $ 747,257,757 $ 485,651,306 $ 289,231,896 $ 240,508,129 $ 238,360,328 $ 236,598,167 $ 230,449,512 $ 219,840,252 $ 208,476,560

% of Total County Taxable Value 1.60% 0.48% 0.31% 0.19% 0.15% 0.15% 0.15% 0.15% 0.14% 0.13%

Total

$ 5,379,087,655

3.46%

Statistical Information

* Sum of all properties/accounts for the principal taxpayer

124

Employer

Employees

Percentage of Total County Employment

57,596 25,358 14,722 14,000 12,770 11,554 11,312 11,277 8,100 6,000

8.81% 3.88% 2.25% 2.14% 1.95% 1.77% 1.73% 1.73% 1.24% 0.92%

State of Texas The University of Texas/Austin City of Austin Dell, Inc. Seton Family of Hospitals Austin Independent School District Federal Government HEB Grocery Co. St. David’s Healthcare IBM Corporation

Travis County Principal Employers St. David’s Healthcare IBM Corporation 5% 3% HEB Grocery Co. 7% Federal Government 7%

State of Texas 33%

Statistical Information

Top Ten Travis County Employers

Austin Independent School District 7% Seton Family of Hospitals 7% Dell, Inc. 8%

City of Austin 8%

The University of Texas/Austin 15%

125

Travis County Demographics Travis County is located in south central Texas astride the Balcones Fault, the boundary between the Edwards Plateau to the west and the Blackland Prairies to the east. Its County seat, Austin, is also the capital of Texas.

Entity Cd 03

Entity Name TRAVIS COUNTY

M&O Tax Rate 0.3850

I&S Tax Rate 0.0713

Total Tax Rate 0.4563

Statistical Information

Entity ID 1003

126

Travis County Demographics Established: January 25, 1840 County Seat: Austin 2011 Population: 1,063,130 Square Miles: 1,023 Jurisdictions: 15 Schools 22 Cities 80 Special Districts

Travis County School Districts

Entity ID 1001 1005 1006 1007 1009 1023 1026 1027 1037 1042 1053 1057 1059 1072 1098

Entity Cd 01 06 07 08 1A 16 19 2A 22 3A 34 38 4A 5A 69

*Split boundary districts

Entity Name AUSTIN ISD DEL VALLE ISD LAKE TRAVIS ISD EANES ISD HAYS CONSOLIDATED ISD* LAGO VISTA ISD PFLUGERVILLE ISD* ELGIN ISD* COUPLAND ISD* MARBLE FALLS ISD* MANOR ISD DRIPPING SPRINGS ISD* JOHNSON CITY ISD* ROUND ROCK ISD* LEANDER ISD*

M&O Tax Rate 1.07900 1.04000 1.04000 1.04000 1.04000 1.04000 1.04000 1.17000 1.04005 1.05330 1.04000 1.04000 1.04000 1.04000 1.04000

I&S Tax Rate 0.16300 0.43000 0.36750 0.17250 0.42130 0.28000 0.50000 0.37000 0.00000 0.22670 0.47500 0.45000 0.12000 0.32740 0.47187

Total Tax Rate 1.24200 1.47000 1.40750 1.21250 1.46130 1.32000 1.54000 1.54000 1.04005 1.28000 1.51500 1.49000 1.16000 1.36740 1.51187

Statistical Information

Travis County has 6 school districts wholly contained within its boundaries and 9 school districts which are shared across county lines. Austin ISD is the largest school district in Travis County and the third largest school district in the State.

127

128 Statistical Information

Travis County Cities

Entity ID 1002 1004 1008 1018 1019 1020 1031 1035 1036 1046 1065 1069 1071 1075 1076 1077 1078 1083 1090 1096 1102 1103 1122

Entity Cd 02 05 09 11 12 13 2F 20 21 3F 40 44 49 5F 5G 5H 50 55 6F 61 7E 7F 83

Entity Name CITY OF AUSTIN CITY OF MANOR CITY OF WEST LAKE HILLS CITY OF ROLLINGWOOD VILLAGE OF SAN LEANNA CITY OF SUNSET VALLEY CITY OF ROUND ROCK CITY OF PFLUGERVILLE CITY OF LAKEWAY CITY OF CEDAR PARK CITY OF CREEDMOOR CITY OF AUSTIN/WMSN CO CITY OF LAGO VISTA CITY OF ELGIN VILLAGE OF VOLENTE VILLAGE OF WEBBERVILLE CITY OF JONESTOWN VILLAGE OF BRIARCLIFF CITY OF LEANDER CITY OF MUSTANG RIDGE VILLAGE OF THE HILLS VILLAGE OF POINT VENTURE CITY OF BEE CAVE

M&O Tax Rate 0.36910 0.38010 0.05340 0.12540 0.24980 0.00000 0.26283 0.37000 0.14460 0.24225 0.38730 0.00000 0.34900 0.39973 0.13000 0.21960 0.52140 0.05050 0.41864 0.43860 0.02485 0.10950 0.00000

I&S Tax Rate 0.11180 0.33170 0.00000 0.08120 0.00000 0.00000 0.15182 0.16360 0.02540 0.24275 0.00000 0.00000 0.30100 0.35038 0.00000 0.05780 0.04420 0.11000 0.23428 0.06120 0.00000 0.00000 0.02000

Total Tax Rate 0.48090 0.71180 0.05340 0.20660 0.24980 0.00000 0.41465 0.53360 0.17000 0.48500 0.38730 0.00000 0.65000 0.75011 0.13000 0.27740 0.56560 0.16050 0.65292 0.49980 0.02485 0.10950 0.02000

Statistical Information

Travis County has 22 cities within its boundaries including the State capital Austin. Austin is the fourth largest city in the state and the 34th largest metropolitan statistical area in the United States. Residents of the area represent a diverse mixture of government employees, college students and staff, musicians, high-tech workers and business people.

129

130 Statistical Information

Property Taxes at Work

In Travis County property taxes support 121 local government agencies including 21 cities, 14 emergency districts, the county, the hospital district, the junior college, 47 municipal utility districts, 1 road districts, 15 school districts, and 20 water control improvement districts. For 2014 the projected tax levy for all taxing units in Travis County is $3,015,093,033.

DISTRIBUTION OF PROPERTY TAXES

Budget by Taxing Unit Type Water Control Improvement 0.75% School District 54.02%

City 16.32%

Statistical Information

Property taxes are local taxes that are assessed locally, collected locally, and used locally. You pay your property taxes to the local tax collector. The tax collector distributes the funds to schools, cities and other local governments. Local governments spend the funds on schools, roads, hospitals, police departments, fire departments and other programs.

Emergency District 1.17% County 18.11%

Hospital District Junior5.02% Road District Municipal Utility College 0.04% 3.30% 1.25%

131

20 Year History of Appraisal Roll Values

Year

Total Appraisal Roll

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Value in Billions

Statistical Information

2014 was the fourth consecutive year of appraisal roll growth. All sectors experienced growth.

132

28,484,954,999 31,846,455,059 40,692,869,477 43,211,067,501 48,341,540,251 53,722,795,667 64,972,946,484 76,239,448,756 79,728,448,866 76,466,909,816 77,779,458,818 82,375,530,292 95,949,097,912 108,868,939,367 121,895,257,927 125,945,551,672 120,277,119,794 123,212,234,179 128,249,714,460 136,740,562,872 155,250,088,638

Change from Prior Year $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$180 $160 $140 $120 $100 $80 $60 $40 $20 $-

Roll Years

3,856,589,566 3,361,500,060 8,846,414,418 2,518,198,024 5,130,472,750 5,381,255,416 11,250,150,817 11,266,502,272 3,489,000,110 (3,261,539,050) 1,312,549,002 4,596,071,474 13,573,567,620 12,919,841,455 13,026,318,560 4,050,293,745 (5,668,431,878) 2,935,114,385 5,037,480,281 8,490,848,412 18,509,525,766

Percent Change 15.66% 11.80% 27.78% 6.19% 11.87% 11.13% 20.94% 17.34% 4.58% -4.09% 1.72% 5.91% 16.48% 13.47% 11.97% 3.32% -4.50% 2.44% 4.09% 6.62% 13.54%

Tax Year 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Average Appraised Value City of Austin

Average Sales Price Austin MSA

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

92,333 98,271 103,217 115,924 122,790 122,164 138,674 158,193 175,000 175,100 182,111 191,217 218,473 237,835 264,537 275,595 261,542 256,989 254,366 266,460 302,949

114,800 120,400 125,700 132,800 141,700 149,800 163,400 191,200 193,400 197,500 197,000 198,900 210,400 229,900 246,400 243,800 237,300 246,900 251,600 286,600 305,500

Statistical Information

Generally, all property is taxable at its market value. The appraisal assessment date is January 1 of each tax year and the appraisal district uses sales data from the previous year to determine the market value of properties as of the assessment date. The chart below demonstrates the trending of home values in the City of Austin compared to the average sales price of residential homes in the Austin MSA.

133

Single Family Residential Average Appraisal and Sales Price Comparison $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $-

Statistical Information

Average Appraised Value City of Austin

134

Average Sales Price Austin MSA

Value Distributions General Property Type

Count

Market

Residential Commercial Land Business Personal Property

294,114 15,374 56,038 42,324

$ $ $ $

89,490,580,572 41,130,013,935 12,172,822,724 12,456,671,407

Total Appraisal Roll

407,850

$ 155,250,088,638

Distribution by General Property Type Outer Ring = Distribution by Market Value

8% 8%

10%

4% 58%

26%

Inner Ring = Distribution by Number of Parcels

72%

Residential

Commercial

Land

Business Personal Property

Statistical Information

14%

Commercial Distribution by Property Type Outer Ring = Distribution by Market Value

16% 24%

6% 5%

25% 41%

Inner Ring = Distribution by Number of Parcels

24%

26% 22%

11%

Apartments

Industrial

Office

Retail

Other Commercial

135

2014 State Property Categories

Statistical Information

State Code A B C D1 D2 E F1 F2 G1 J1 J2 J3 J4 J5 J6 J7 J8 L1 L2 M1 N O S X

136

Description SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY INDUSTRIAL REAL PROPERTY OIL AND GAS WATER SYSTEMS GAS DISTRIBUTION SYSTEM ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-OP) RAILROAD PIPELINE COMPANY CABLE TELEVISION COMPANY OTHER TYPE OF UTILITY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE HOMES INTANGIBLE PROPERTY AND/OR UNCERTIFIED PROPERTY RESIDENTIAL INVENTORY SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY

Count

Market

276,822 13,398 31,292 5,123 476 5,848 13,710 45 2 34 12 34 1,483 10 112 35 2 36,452 969 8,436

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

81,260,102,351 15,736,031,037 2,391,141,244 2,286,794,104 49,865,716 914,466,146 26,685,930,694 607,352,306 54,502 24,828,272 118,240,194 161,251,993 412,551,014 21,364,055 26,224,018 142,726,467 71,064,846 6,266,277,718 4,941,409,959 163,709,035

3 4,782 462 11,543

$ $ $ $

2,936,255 350,262,598 257,166,032 12,358,333,348

411,085

$

155,250,083,904

Value Distribution by Property Category

$-

$12,358,333,348 $257,166,032 $350,262,598 $2,936,255 $163,709,035 $4,941,409,959 $6,266,277,718 $71,064,846 $142,726,467 $26,224,018 $21,364,055 $412,551,014 $161,251,993 $118,240,194 $24,828,272 $54,502 $607,352,306 $26,685,930,694 $914,466,146 $49,865,716 $2,286,794,104 $2,391,141,244 $15,736,031,037

Statistical Information

TOTALLY EXEMPT PROPERTY SPECIAL INVENTORY TAX RESIDENTIAL INVENTORY INTANGIBLE PROPERTY AND/OR UNCERTIFIED… TANGIBLE OTHER PERSONAL, MOBILE HOMES INDUSTRIAL PERSONAL PROPERTY COMMERCIAL PERSONAL PROPERTY OTHER TYPE OF UTILITY CABLE TELEVISION COMPANY PIPELINE COMPANY RAILROAD TELEPHONE COMPANY (INCLUDING CO-OP) ELECTRIC COMPANY (INCLUDING CO-OP) GAS DISTRIBUTION SYSTEM WATER SYSTEMS OIL AND GAS INDUSTRIAL REAL PROPERTY COMMERCIAL REAL PROPERTY FARM OR RANCH IMPROVEMENT NON-QUALIFIED LAND QUALIFIED AG LAND VACANT LOT MULTIFAMILY RESIDENCE SINGLE FAMILY RESIDENCE

$81,260,102,351 $40,000,000,000

$80,000,000,000

137

2014 Appraisal Workload

Statistical Information

2012

138

2013

2014

Permits

20,728

21,135

23,985

New Subdivision

204

225

273

New Lots

2,169

2,536

4,297

New Condos

350

424

444

New Units

616

1,198

980

New Construction

4,251

5,197

6,110

Field Inspections

74,252

75,753

89,905

Deed Transactions

23,386

31,833

30,885

Sales Transactions

15,140

15,281

12,159

Exemptions Processed

12,744

14,154

19,611

Phone Calls

62,593

60,036

95,499

Walk In Visitors

10,135

9,995

14,999

Renditions Processed

24,140

26,615

25,651

Notices of Appraised Value Mailed

387,354

391,497

395,956

Exemptions The general homestead exemption is for owner occupied residential properties. The exemption removes a portion of your value from taxation providing a lower tax amount for the homestead property.

If you qualify for the Over 65 exemption there is a property tax “Ceiling” that automatically limits School taxes to the amount you paid in the year that you first qualified for the Over 65 exemption.

100% Disabled veterans are eligible for 100% exemptions for their residence homestead. Documentation from the Department of Veterans Affairs must be submitted indicating 1) 100 percent disability compensation due to a service connected disability; and 2) a rating of 100 percent disabled or a determination of individual unemployability from the VA. Local Option Homestead 1.00

State Mandated Over 65

20.00 1.00 $

15,000

$

10,000

20.00

10.00 20.00

Local Option Over 65 $ 75,000 $ 10,000 $ 125,000 $ 25,000 $ 70,000 $ 51,000 $ 51,000 $ 65,000 $ 30,000 $ 15,000 $ 8,000 $ $ $ $ $ $ $ $ $ $

10.00

$ $

15,000 15,000

$ $

10,000 10,000

$

15,000

$

10,000

$

$ $ $

15,000 15,000 15,000

$ $ $

10,000 10,000 10,000

20.00 $ $

15,000 15,000

$ $

10,000 10,000

State Mandated Disability

$

10,000

5,000 10,000 10,000 5,000 35,000 3,000 22,000 3,000 4,000 5,000 $ $

10,000 10,000

$

10,000

70,000

$ $

70,000 20,000

$

10,000

$ $ $ $ $

10,000 10,000 10,000 10,000 10,000

Local Option Disability $ 75,000 $ 10,000 $ 125,000 $ 15,000 $ 70,000 $ 51,000 $ 51,000 $ 65,000 $ 20,000 $ 15,000 $ 8,000

$

10,000

$

35,000

$ $

3,000 3,000

$

5,000

$

70,000

$ $

70,000 20,000

$

10,000

Statistical Information

Entity Name ACC DIST - WMSN CO ANDERSON MILL LIMITED DISTRICT AUSTIN COMM COLL DIST AUSTIN ISD CITY OF AUSTIN CITY OF AUSTIN/HAYS CO CITY OF AUSTIN/WMSN CO CITY OF BEE CAVE CITY OF CEDAR PARK CITY OF ELGIN CITY OF JONESTOWN CITY OF LAGO VISTA CITY OF LAKEWAY CITY OF LEANDER CITY OF MANOR CITY OF MUSTANG RIDGE CITY OF PFLUGERVILLE CITY OF ROLLINGWOOD CITY OF ROUND ROCK CITY OF SUNSET VALLEY CITY OF WEST LAKE HILLS COTTONWD CREEK MUD NO 1 COUPLAND ISD DEL VALLE ISD DOWNTOWN PUB IMP DIST DRIPPING SPRINGS ISD E SIXTH ST PUB IMP DIST EANES ISD ELGIN ISD HAYS CONSOLIDATED ISD HURST CREEK MUD HUTTO ISD JOHNSON CITY ISD

State Mandated Homestead

139

Statistical Information

Entity Name LAGO VISTA ISD LAKE TRAVIS ISD LAKEWAY MUD LEANDER ISD LOST CREEK MUD MANOR ISD MARBLE FALLS ISD NORTH AUSTIN MUD NO 1 PFLUGERVILLE ISD RIVER PLACE MUD RNCH @ CYPRSS CRK MUD 1 ROUND ROCK ISD SOUTHEAST TRAVIS COUNTY MUD NO 1 SOUTHEAST TRAVIS COUNTY MUD NO 2 TANGLEWD FOREST LTD DIST TRAVIS CO BCCP TRAVIS CO ESD NO 9 TRAVIS CO MUD NO 10 TRAVIS CO MUD NO 15 TRAVIS CO MUD NO 2 TRAVIS CO RFP DIST NO 6 TRAVIS CO WCID NO 10 TRAVIS CO WCID NO 15 TRAVIS CO WCID NO 17 TRAVIS CO WCID NO 18 TRAVIS COUNTY TRAVIS COUNTY HEALTHCARE DISTRICT VILLAGE OF SAN LEANNA VILLAGE OF THE HILLS VILLAGE OF VOLENTE VILLAGE OF WEBBERVILLE WELLS BRANCH MUD WMSN-TR CO WCID NO 1F WMSN-TR CO WCID NO 1G

State Mandated Homestead $ 15,000 $ 15,000 $

Local Option Homestead 20.00 20.00

15,000

State Mandated Over 65 $ 10,000 $ 10,000 $

15,000 15,000

$ $

10,000 10,000

$

15,000

$

10,000

$

10,000

10.00 15,000

10.00 20.00 10.00

30.00 10.00 20.00 20.00 20.00

$

5,000

$ $ $ $ $ $ $

4,000 25,000 3,000 10,000 9,100 25,000 15,000

10,000

$ $

$

Local Option Over 65

State Mandated Disability $ 10,000 $ 10,000 $

10,000

$ $

10,000 10,000

$

10,000

$

10,000

Local Option Disability

$

15,000

$

10,000

$ $

15,000 3,000

$ $ $ $ $ $ $ $ $ $ $ $

50,000 65,000 4,000 10,000 10,000 5,000 3,000 4,000 15,000 15,000 30,000 70,000

$ $

15,000 65,000

$ $ $ $

10,000 10,000 5,000 3,000

$

15,000

$

70,000

$ $ $ $

70,000 25,000 10,000 45,000

$

70,000

$ $

10,000 45,000

$ $

15,000 15,000

$ $

15,000 15,000

5.00 20.00

Non-profit organizations that are eligible for property tax exemptions include but are not limited to: certain charitable organizations, youth development organizations, religious organizations, non-profit private schools, charitable hospitals, cemeteries and veterans’ organizations.

140

Property owners with mineral property or business personal property worth less than $500 are exempt from property taxes.

No exemption application is required.

Appraisal District Finances The District’s financial statements are audited annually by a CPA in accordance with generally accepted auditing standards.

The results of the audit are presented to the Board.

The appraisal district budget is prepared and presented to the Board of Directors and all taxing units in preliminary form no later than June 15th of the preceding budget year. After a public hearing is held, the Board formally adopts the district budget no later than September 15th. The budget outlines goals, objectives and programs to be accomplished; operating and maintenance expenditures, personnel breakdown with staffing levels and salary ranges; and capitalized equipment to purchased.

Statistical Information

Below is summary of the major revenue source and major expenditure categories by fiscal years for FY 2014 and the previous five years budget histories.

141

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.

Statistical Information

CAD Dallas CAD Travis CAD Bexar CAD Tarrant CAD Harris CAD El Paso CAD

142

2012 Tax Levy $4,414,838,726 $2,575,477,017 $2,479,649,249 $3,082,570,207 $7,455,649,376 $923,113,511

$ $ $ $ $ $

2013 Budget 21,516,555 13,375,023 14,581,471 20,404,794 64,496,862 12,426,589

% of Levy 0.49% 0.52% 0.59% 0.66% 0.87% 1.35%

143

Statistical Information

TRAVIS CENTRAL APPRAISAL DISTRICT Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting- Unaudited) Governmental Activities Net investment in capital assets Unrestricted Total Governmental Activities Net Position

Statistical Information

Total Primary Government Net Position

144

SOURCE:

2005

2006

2007

2008

$3,132,908 552,905

$3,190,120 357,061

$2,646,972 755,021

$3,164,662 889,886

3,685,813

3,547,181

3,401,993

4,054,548

$3,685,813

$3,547,181

$3,401,993

$4,054,548

Audited Financial Statements 2005-2010 Comprehensive Annual Financial Report (CAFR) 2011-2014

TRAVIS CENTRAL APPRAISAL DISTRICT Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting- Unaudited) 2010

2011

2012

2013

2014

$3,688,647

$3,749,926

$4,423,085

$4,094,873

$5,290,153

$6,366,926

1,611,684

1,895,825

1,640,950

1,431,888

2,005,592

2,823,940

5,300,331

5,645,751

6,064,035

5,526,761

7,295,745

9,190,866

$5,300,331

$5,645,751

$6,064,035

$5,526,761

$7,295,745

$9,190,866 Statistical Information

2009

145

TRAVIS CENTRAL APPRAISAL DISTRICT

Statistical Information

Change in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting- Unaudited)

Expenses Governmental Activities Appraisal services Interest on long-term debt

2005

2006

2007

2008

$ 8,080,916 28,947

$ 8,625,489 20,883

$ 9,237,366 12,687

$ 10,136,925 4,064

Total Governmental Activities Expenses

8,109,863

8,646,372

9,250,053

10,140,989

Total Primary Government Expenses

8,109,863

8,646,372

9,250,053

10,140,989

Program Revenues Governmental Activities Fees, fines, and charges for services

8,297,105

8,412,252

9,008,393

10,744,086

Total Governmental Activities Program Revenues

8,297,105

8,412,252

9,008,393

10,744,086

Total Primary Government Program Revenues

8,297,105

8,412,252

9,008,393

10,744,086

187,242 63,796

(234,120) 95,488

(241,660) 96,472

603,097 49,458

251,038

(138,632)

(145,188)

652,555

3,434,775

3,685,813

3,547,181

3,401,993

$ 3,685,813

$ 3,547,181

$ 3,401,993

$ 4,054,548

Net Revenue (Expense) Interest income Change in net position Net position- beginning of year Net position- end of year

SOURCE:

146

Audited Financial Statements 2005-2010 Comprehensive Annual Financial Report (CAFR) 2011-2014

TRAVIS CENTRAL APPRAISAL DISTRICT Change in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting- Unaudited) 2010

2011

2012

2013

2014

$ 10,688,920 -

$ 11,527,480 -

$ 11,702,337 35,233

$ 12,278,520 -

$ 11,693,736 11,116

$ 12,391,054 -

10,688,920

11,527,480

11,737,570

12,278,520

11,704,852

12,391,054

10,688,920

11,527,480

11,737,570

12,278,520

11,704,852

12,391,054

11,932,726

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

11,932,726

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

11,932,726

11,872,153

12,151,322

11,735,080

13,468,605

14,283,508

1,243,806 1,977

344,673 747

413,752 4,532

(543,440) 6,166

1,763,753 5,231

1,892,454 2,667

1,245,783

345,420

418,284

(537,274)

1,768,984

1,895,121

4,054,548

5,300,331

5,645,751

6,064,035

5,526,761

7,295,745

$ 5,300,331

$ 5,645,751

$ 6,064,035

$ 5,526,761

$ 7,295,745

$ 9,190,866

Statistical Information

2009

147

TRAVIS CENTRAL APPRAISAL DISTRICT Fund Balance- Governmental Fund Last Ten Fiscal Years (Modified Accrual Basis of Accounting- Unaudited)

General Fund Reserved Unreserved Nonspendable Restricted Committed Assigned Unassigned

Statistical Information

Total General Fund

SOURCE:

2005

2006

2007

2008

$ 122,318 929,780 -

$ 68,657 800,120 -

$ 186,390 601,017 -

$ 120,040 1,197,759 -

$ 1,052,098

$ 868,777

$ 787,407

$ 1,317,799

Audited Financial Statements 2005-2010 Comprehensive Annual Financial Report (CAFR) 2011-2014

NOTE: The District implemented GASB Statement No. 54 during the fiscal year ended December 31, 2011. This statement eliminated the previous fund balance categories (reserved and unreserved), and replaced them with the five new categories (nonspendable, restricted, committed, assigned and unassigned). Fund balance amounts for fiscal year ended December 31, 2011 and thereafter reflect the new categories; however, all previous fiscal years are presented using the old categories.

148

TRAVIS CENTRAL APPRAISAL DISTRICT Fund Balance- Governmental Fund Last Ten Fiscal Years (Modified Accrual Basis of Accounting- Unaudited) 2010

$ 145,062 1,971,252 -

$

82,376 2,340,265 -

$ 2,116,314

$ 2,422,641

2011 $

101,849 2,135,141

$ 2,236,990

2012 $

174,147 1,933,761

$ 2,107,908

2013 $

377,866 2,302,068

$ 2,679,934

2014 $

311,360 1,250,000 1,935,393

$ 3,496,753

Statistical Information

2009

149

TRAVIS CENTRAL APPRAISAL DISTRICT Change in Fund Balance- Governmental Fund Last Ten Fiscal Years (Modified Accrual Basis of Accounting- Unaudited) Revenues Assessments Less: Refunds

2005

2006

$ 8,122,200 8,122,200

$ 8,325,763 8,325,763

$ 9,829,291 (902,018) 8,927,273

$10,674,750 10,674,750

63,796 37,380 137,525

95,488 29,740 56,749

96,472 23,436 57,684

49,458 21,325 48,011

8,360,901

8,507,740

9,104,865

10,793,544

5,441,943 139,599 169,701 36,522 755,167 136,180

6,220,542 160,035 207,456 55,987 525,704 137,470

7,390,215 126,682 8,640 43,804 377,307 121,473

7,918,880 137,141 10,641 47,536 558,867 133,819

808,732

869,148

119,560 646,216

197,766 668,060

262,476 28,947 265,937

270,540 20,883 223,296

278,409 12,687 61,242

263,134 4,064 323,244

8,045,204

8,691,061

9,186,235

10,263,152

315,697

(183,321)

(81,370)

530,392

315,697

$ (183,321)

(81,370)

$ 530,392

3.75%

3.44%

3.19%

2.69%

Investment earnings Charges for services Miscellaneous income

Statistical Information

Total Revenue Expenditures Appraisal Services Payroll and related expenses Data processing Transportation Operating supplies Rentals Legal & professional Utilities and telephone Building and equipment maintenance Other services Debt Service Principal Interest Capital outlay Total Expenditures

150

Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Net Change in Fund Balance Ratio of Debt Service Expenditures to total noncapital expenditures SOURCE:

$

Audited Financial Statements 2005-2010 Comprehensive Annual Financial Report (CAFR) 2011-2014

2007

$

2008

TRAVIS CENTRAL APPRAISAL DISTRICT Change in Fund Balance- Governmental Fund Last Ten Fiscal Years (Modified Accrual Basis of Accounting- Unaudited) 2010

$ 11,856,540 11,856,540

$ 12,591,285 (789,802) 11,801,483

$ 12,689,611 (612,738) 12,076,873

$ 12,914,797 (1,259,667) 11,655,130

$ 13,375,023 13,375,023

$ 14,246,848 (89,434) 14,157,414

1,977 17,998 58,188

747 19,171 51,499

4,532 19,474 54,975

6,166 20,424 59,526

5,231 23,673 69,909

2,667 24,444 101,650

11,934,703

11,872,900

12,155,854

11,741,246

13,473,836

14,286,175

8,182,739 165,309 13,872 46,032 568,315 143,229

9,148,307 187,233 12,663 40,234 406,230 150,150

9,120,313 106,912 7,296 34,433 684,615 138,279

9,053,018 440,591 20,074 371,123 39,291 759,231 143,741

10,553,042 354,679 11,843 180,563 44,724 363,566 174,140

10,283,671 552,623 17,566 90,473 57,161 895,228 178,163

286,939 771,590

211,398 916,974

117,758 916,028

127,552 658,387

98,024 716,010

159,497 857,625

958,163

1,236,996

743,612 35,233 437,026

257,319

23,588 11,116 370,516

377,350

11,136,188

12,310,185

12,341,505

11,870,327

12,901,811

13,469,357

798,515

(437,285)

(185,651)

(129,081)

572,025

816,818

$

798,515

0.00%

$

(437,285)

0.00%

2011

$

(185,651)

6.54%

2012

$

(129,081)

0.00%

2013

$

572,025

0.28%

2014

$

Statistical Information

2009

816,818

0.00%

151

Visit or Contact Us Office Location: Travis Central Appraisal District 8314 Cross Park Drive Austin, TX 78754 Mailing Address: P.0. Box 149012 Austin, TX 78714-9012 Customer Inquiries and Assistance: Phone: (512) 834-9138 Fax: (512) 835-5371 Email: tcad_info@tcadcentral.org Website: www.traviscad.org

Statistical Information

Business Hours: Monday - Friday 7:45am-4:45pm Directions: From North Austin:

From north Austin go south on IH 35 and take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. Turn left at the light onto highway 183 South staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From South Austin: From south Austin go north on IH 35 take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. At the second stop light turn right on Hwy 183 staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From East Austin: From east Austin, heading west on Hwy 183 take the Cameron Road Exit, turn right onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From West Austin: From west Austin, heading east on Hwy 183 take the Cameron Road exit. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

152

Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

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SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING

(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.

Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

(a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit copies to each of the taxing units participating in the district and to the district board of directors before June 15th. He shall include in the budget a list showing each proposed position, the proposed salary for the position, all benefits proposed for the position, each proposed capital expenditure, and an estimate of the amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office.

(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.

153

Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

(h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation.

Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate to which the district board of directors and the governing body of the unit agree, and the payments made after that amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has no source of funds are postponed until the unit has received adequate tax or other revenues. (i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the 15th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15th day of the fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a different method of allocation under Section 6.061 of this code, the allocation of the budget to each taxing unit shall be calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the section, except that the first payment shall be made before the first day of the fiscal year established by the change and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this section in order to accomplish the change in fiscal years. (j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made, the chief appraiser shall credit the excess amount against each taxing unit’s allocation payments for the following year in proportion to the amount of each unit’s budget allocation for the fiscal year for which the payments were made. If a taxing unit that paid its allocated amount is not allocated a portion of the district’s budget for the following fiscal year, the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150 th day after the end of the fiscal year for which the payments were made.

SECTION 6.062 PROPERTY TAX CODE, PUBLICATION OF BUDGET (a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a newspaper having general circulation in the county for which the appraisal district is established. The notice may not be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of the paper in which legal notices and classified advertisements appear.

154

(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.

Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

(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.�

155

156 Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing

Glossary

Glossary

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GLOSSARY Accrual Basis of Accounting- Method of accounting that recognizes the financial effect or transactions, events, and interfund activity when they occur, regardless of the timing of related cash flows.

Ad Valorem- According to value Ad Valorem Taxation- A tax levied in proportion to the value of the ting(s) being taxed. Exclusive of exemptions, usevalue assessment provisions, and the like, the property tax is an ad valorem tax.

Ad-hoc Reports- A report generated dynamically at the information consumer’s request. These reports are created due to unplanned information requests in which information is gathered to support a non-routine decision.

Appropriation- a sum of money or total of assets devoted to a special purpose.

Arbitration- the use of an unbiased third-party arbitrator to settle a dispute.

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.

Glossary

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.

Balanced Budget Policy- The District’s policy that requires the total sum of money a government will collect in a fiscal year equal the amount it spends on goods, services, and capital expenditures.

Basic Financial Statements- Minimum combination of financial statements and not disclosure required for fair presentation in conformity with Generally Accepted Accounting Principles (GAAP).

Basis of Accounting- Timing of recognition for financial reporting purposes (when the effects of transaction or events should be recognized in financial statements) Basis of Budgeting- Method used to determine when revenues and expenditures are recognized for budgetary purposes.

Budget Amendment- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget amendment changes the final dollar amount of the budget, requiring the jurisdictions to contribute more money to the District.

Capital Asset- Land, improvement to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

157

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.

Glossary

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 decisionmaking authority and that remains legally binding unless removed in the same manner.

Comprehensive Annual Financial Report (CAFR) - Financial report that contains, at a minimum, three sections: 1) introductory, 2) financial, and 3) statistical, and whose financial sections provide information on each individual fund and component unit.

Contra Revenue Account- A revenue account that is expected to carry a debit balance instead of the usual credit balance. A contra revenue account reduces the amounts reported in a company’s revenue accounts.

Current Financial Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to report the near-term (current) inflows, outflows, and balances of expendable financial resources. The current financial resources measurement focus is unique to accounting and financial reporting for state and local governments and is used solely for reporting the financial position and results of operations of governmental funds.

Debt Service- The cash that is required for a particular time period to cover the repayment of interest and principal on a debt.

158

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.

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.

Glossary

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.

Expenditure- Under the current financial resources measurement focus, decreases in net financial resources not properly classified as other financing uses.

Formal Hearing- When a taxpayer protests their property value, a formal hearing before the Appraisal Review Board (ARB) is the final step before the appeals process. The formal hearing is conducted with a panel of three ARB members (unless special circumstances exist).

Fund- Fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Fund Balance- Net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources).

Fund Financial Statements- Basic financial statements presented for funds, in contrast to government-wide financial statements.

General Fund- Main operating account for a nonprofit entity, such as a government or government agency.

159

Governmental Fund- a broad category of funds used by state and local governments. Governmental funds include the general fund, special revenue funds, capital projects funds, debt service funds and permanent funds.

Governmental Financial Reporting Model- Minimum combination of financial statements, notes, and required supplementary information prescribed for state and local governments by the GASB. Government-wide Financial Statements- Financial statements that incorporate all of a government’s governmental and business-type activities, as well as its nonfiduciary component units. There are two basic government-wide financial statements: the statement of net position and the statement of activities.

Homestead- A building occupied by the owner of the freehold and his or her family, with the primary intention of making it their home, together with the parcel of land on which it stands and the other improvements attached to it.

Glossary

Improvement- Building, other structures, and attachments or annexations to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.

Internal Control Framework- Integrated set of policies and procedures designed to assist management to achieve its goals and objectives. To be truly comprehensive, a government’s internal control framework must 1) provide a favorable control environment, 2) provide for the continuing assessment of risk, 3) provide for the design, implementation, and maintenance of effective control-related policies and procedures, 4) provide for the effective communication of information, and 5) provide for the ongoing monitoring of the effectiveness of control-related policies.

Jurisdiction (Taxing Entity) - The right and power to interpret and apply the law; also, the power to tax and the power to govern. The territorial range of authority of control.

Line Item Transfer- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget line item transfer does not change the final dollar amount of the budget, and does not require the jurisdictions to contribute more money to the District.

Major Fund- funds whose revenues, expenditures/expenses, assets or liabilities are at least 10 percent of the total of their fund category (governmental or enterprise) and 5 percent of the aggregate of all governmental and enterprise funds in total.

Mediation- A negotiation to resolve differences that is conducted by some impartial third party.

Modified Accrual Basis of Accounting- Basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier)..

Net Position- The residual of all other financial statement elements presented in a statement of financial position.

160

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”.

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.

Glossary

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 Qualification- A document distributed by a customer seeking delineation of credentials for suppliers of specific types of services. Also known as an RFQ. Required Contribution Rate- The amount (typically express as a percentage of the contribution base) that is required to be paid into the pension fund.

Restricted Fund Balance- The portion of the net position of a governmental fund that represents resources subject to externally enforceable constraints.

Retention Policy- A set of guidelines that a company follows to determine how long it should keep certain records.

The policy is important for many reasons, including legal requirements that apply to some documents.

Shapefile- A popular geospatial vector data format for geographic information systems software. It is developed and regulated by ESRI as a (mostly) open specification for data interoperability among ESRI and other software products.

SOAH- State Office of Administrative Hearings Special Purpose Government- Governments that are not general-purpose governments and have a more limited range of purposes. This often includes townships, park districts, sanitation district, and appraisal districts.

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Statement of Activities- A government-wide financial statement that reports the financial activity of the organization by function over a period of time. Also known as the income statement or profit and loss statement in the for-profit world.

Statement of Net Assets- A government-wide financial statement that reports the difference between assets and liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are expected to be converted to cash and whether restrictions limit the government’s ability to use the resources.

Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are displayed in three components- invested in capital assets, net of related debt; restricted; and unrestricted.

TCDRS- Texas Counties and Districts Retirement System; TCAD’s retirement plan.

Glossary

Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its nonspendable, restricted, committed, and assigned components.

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