TCAD Adopted budget fy 2017 by Cutmytaxes

Travis Central Appraisal District Fiscal Year 2017 Proposed Budget

Travis County, Texas Finance Department July 26, 2016

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.

Develop appraisals that reflect market value and ensure fairness and uniformity

Be efficient in business processes and ensure

Our Vision

that mission critical tasks are completed in a

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 to ensure fairness and equity for all taxpayers of Travis County while striving to be the premier appraisal district in the state by being an innovative and knowledgeable workforce.

timely manner with a high level of accuracy

Collect, analyze and maintain accurate data

Ensure that the district maintains a highly educated, motivated and

Our Values 

   

Appraise- fairly, uniformly, 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, accurate, responsible and transparent. Performance- demand integrity, accountability and high standards from all staff and strive continuously for excellence and efficiency.

skilled workforce

Provide customer service that is courteous, professional and accurate

Travis Central Appraisal District FY 2017

The mission of the Travis Central Appraisal District, in accordance with the Texas Constitution and the laws of the state, 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 2017 Proposed Budget

Travis Central Appraisal District FY 2017

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. Bruce Grube 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 ............................................................................................................

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Budget Comparison ………………………………………………………….................... District Budget by Department ……………………………………………………………. Revenue Budget …………………………………………………………………………… 2017 Estimated Jurisdiction Liabilities …………………………………………………… Capital Improvement Program ……………………………………………………………. Debt Administration ………………………………………………………………………...

27 30 35 38 43 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 95 103 111 117

STATISTICAL INFORMATION ………..…………………………………………………………….

121

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

153

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

157

Travis Central Appraisal District FY 2017

DISTRICT BUDGET:

Travis Central Appraisal District FY 2017

Introductory Section

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 26, 2016

I am pleased to present the proposed budget of the Travis Central Appraisal District (the District) for fiscal year 2017. The proposed budget for 2017 totals $18,103,517, which represents a modest 3.49% increase over the 2016 budget. The proposed and five previous yearsâ&#x20AC;&#x2122; budget history compare as follows:

Year 2012 2013 2014 2015 2016 2017

Budget Amount Percentage Increase $ 12,914,797 1.77% $ 13,375,023 3.56% $ 14,246,848 6.52% $ 17,149,799 20.38% $ 17,492,994 2.00% $ 18,103,517 3.49%

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 region continues to thrive as it enters its seventh year of positive trends in its real estate and overall economy. The decade ending in 2010 saw a 37% increase in population and, in the summer of 2015, the Austin metro population surpassed 2 million. As of October 2015, the population was 2,020,452 and the Urban Institute predicts it could grow up to 3.2 million by 2030. With a 3% population increase, Austin-Round Rock was the fastest growing metro area in the state and the seventh fastest in the nation. The area added 57,395 new residents- about 157 people per day. The Austin-San Antonio region, especially along the I-35 corridor, is posed to becoming the next Dallas-Fort Worth metroplex in terms of population growth.

Introductory Section

Population Growth 2004-2014

Source: US Bureau of the Census, Population Estimates According to revised data released by the Texas Workforce Commission in March 2016, the Austin metro added 44,500 jobs in 2015, a 4.7% increase. Central Texas payrolls expanded faster in 2015 than in the prior two years. The Federal Reserve Bank of Dallas put Austin’s seasonally adjusted jobless rate in December 2015 at 3.3% compared to the statewide December average of 4.6% and national average of 5.0%. With several large firms hiring, like Apple, or getting ready for large expansions, like Oracle, Austin’s employment numbers are expected to remain strong and stay insulated from the state’s depressed energy sector.

Introductory Section

Austin has consistently ranked among the top 50 best performing metro areas.

iii

iv Introductory Section

Introductory Section

Across all commercial portfolios, we continue to see declining vacancy rates and increasing rent rates.

vi Introductory Section

Introductory Section

The supply of housing continues to lag behind strong demand, which is being fueled by the regionâ&#x20AC;&#x2122;s job and population growth. 2015 marks the third consecutive year that housing supply remained in the 2.0 month range, well below 6 months which is considered a stabilized market. Supply shortage in close-in neighborhoods is causing a frenzy of bidding wars with five to nine offers common for some listings.

vii

Introductory Section

According to the Austin Board of Realtors, 2015 set all-time highs for Austin-area home sales volume and prices. The total dollar volume increased 13% to $9.7 billion.

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Introductory Section

Should you have any questions about the Districtâ&#x20AC;&#x2122;s 2017 proposed budget or the budgeting process, please contact Leana H. Mann, the Districtâ&#x20AC;&#x2122;s Finance & Facilities Director, at (512) 834-9317 Ext. 405 or by e-mail at Lmann@tcadcentral.org.

Respectfully submitted,

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

TRAVIS CENTRAL APPRAISAL DISTRICT Organizational Chart Fiscal Year 2017

Board of Directors

Martin Wilbanks Taxpayer Liaison

Marya Crigler Chief Appraiser

Paula Fugate Human Resource Director

Leana Hengst Mann Finance and Facilities Director

Sharon Baxter Sr. Litigation Attorney

Paul Snyder Deputy Chief of Appraisal

Introductory Section

Michael Kasper Director Residential

Lonnie Hendry Director Commercial

Adrienne Albers Appraisal Support

Open Customer Service Director

Carlos Ortiz Information Systems Director

TRAVIS CENTRAL APPRAISAL DISTRICT Key District Personnel Fiscal Year 2017 Marya Crigler Paul Snyder Michael Kasper Lonnie Hendry, Jr. Vacant Adrienne Albers Carlos Ortiz 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

Distinguished Budget Presentation Award 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, 2016. 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 2017 budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

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Budget Overview

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?

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. 2

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 taxing entities which lie within Travis County. 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 the capital of Texas. Travis Countyâ&#x20AC;&#x2122;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 appraiserâ&#x20AC;&#x2122;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 countyâ&#x20AC;&#x2122;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

(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.

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, 2015, 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. 4

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 Districtâ&#x20AC;&#x2122;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 Directorâ&#x20AC;&#x2122;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.

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.

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.

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.

3. 4.

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

Asset Management and Capital Improvement Policy 1. 2. 3. 4.

Budget Overview

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. 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. Planning: The District will annually update a ten-year capital improvement program, identifying and describing each capital project along with the estimated cost. Capitalization: The District will capitalize all asset cost which are $1,000 or more and whose useful life is more than one year. 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. 2. 3. 4.

Written Policy: The Districtâ&#x20AC;&#x2122;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. Objectives: The primary objectives of investment activities, in priority order, shall be preservation of principal, liquidity, and yield. Periodic Reporting: The District shall provide monthly investment reports to the Board of Directors. 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 1. 2.

3. 4.

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. 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. Transparency: Full disclosure will be provided in the financial statements. 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. Debt Policy 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. Unfunded Liabilities: The District’s policy extends beyond capital financing and includes not knowingly entering into any contracts creating significant unfunded liabilities

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. 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. 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.

Budget Overview

BUDGET PROCESS & PROCEDURES

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 CALENDAR JAN

Budget Overview

2016 M

DATE 2/8/2016 2/15/2016

SUBJECT Budget discussion with Chief Appraiser on 2017 Budget Meet with division directors

FEB S

MAR S

2016 T

S 5

DATE 3/7/2016 3/31/2016

2016 M

SUBJECT 2017 Budget requests due from department directors First draft of budget to Chief Appraiser

2016 T

DATE 5/9/2016

2016 M

4/27/2016 4/29/2016

Final draft of budget to Chief Appraiser Mail budget to taxing jurisdictions

4/11/2016

SUBJECT Present proposed budget to board of directors

JUN S

4/18/2016

SUBJECT First quarter line item transfers approved at Board of Director's meeting Second draft of budget to Chief Appraiser

MAY

2016

DATE 6/15/2016

SUBJECT Last day to present proposed budget

6/30/2016

First draft of adopted budget to Chief Appraiser

DATE 7/11/2016

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

7/18/2016 7/25/2016 7/29/2016

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

Budget Overview

APR

DATE

JUL

2016

1 8

2 9

AUG S

2016

DATE 8/1/2016 8/8/2016

SUBJECT Mail out final budget to taxing entities Public budget hearing and adoption of 2017 budget

SEPT S

2016 T

DATE 9/15/2016 9/30/2016

SUBJECT Final day to adopt 2017 budget Tax rates are set by all taxing entities

DATE 10/10/2016 10/24/2016

SUBJECT Mail out final calculation of jurisdiction liability Mail out end of year budget amendment to all taxing entities

10/31/2016

Submit budget to GFOA for Distinguished Budget Award

OCT

2016

Budget Overview

NOV S

2016 T

SUBJECT Board of Directors meeting to approve final budget amendment Final line item transfers approved at Board of Director's meeting

DATE 12/31/2016 1/1/2017

DATE 11/7/2016 11/7/2016

SUBJECT Fiscal year-end 2017 Budget takes affect

DEC S

2016 T

STRATEGIC PLANNING

The Travis Central Appraisal District (TCAD) established a Strategic Plan, referred to as a Three Year Plan, to outline the activities and operations of the TCAD from year to year in anticipation of future projects, funds and resources, technology, legislative changes, and capital improvements. This Strategic Plan will be reviewed each year to monitor the completion of the tasks outline and to add another year to the ongoing plan. This will help the TCAD to prepare for the future in an effort to anticipate changes within

the appraisal environment. Management staff personnel will be responsible for the development of this plan and will ensure its viability in the tasks the TCAD is charged. The Strategic Plan will address five major issues: 1) Future Projects 2) Funds and Resources 3) Technology 4) Legislative Changes 5) Capital Improvements The Strategic Plan will become a tool for the final development of the TCAD Annual Management Plan. This strategic plan addresses the following key strengths, weaknesses, threats and opportunities for the Travis Central Appraisal District.

Strengths:  Strong management team  Strong support from sixty-one taxing entities served by the TCAD  Strong base for recruitment of qualified staff  Very focused management/staff  Experienced and proven management and supportive Board of Directors

Budget Overview

The SWOT analysis began by conducting an inventory of internal strengths and weaknesses within the appraisal district. The strategic team noted the external opportunities and threats that may affect the organization, based on the economic market and the overall environment. The primary purpose of the SWOT analysis is to identify and assign each significant factor, positive and negative, to one of the four categories, allowing the strategic team to take an objective look at the appraisal district operations. The SWOT analysis is a useful tool in developing and confirming goals, objectives, strategy.

Weaknesses:  Uncertain economic conditions affecting property valuations  Economic climate of the cities, school districts, county, and special districts  Retention of qualified staff personnel Opportunities:  

Technology advancement can streamline business operations Increased efficiencies will result in stronger credibility and support

Threats:  New technology advancements may become too costly  Economic slowdown could reduce proper funding  Economic situation could upturn and resources could be limited 11

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

Budget Overview

Strategic Planning Goal Goal

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

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

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

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 through Lower 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.

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 completed as soon as possible after 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 fieldwork and been completed and that the data eliminate field entry of the field cards has been work overlap completed by February 1 with valuation cycle

Earlier start to discovery and valuation cycles

Timely start to 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 homestead exemption processing within 30 days of receipt of application

Lack of taxpayer compliance with Fewer than 5% of new homestead documentation exemptions processed requirements has become an after 30 days of receipt obstacle to timely processing of the exemptions. Provide more information and alerts to taxpayers to 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.

Budget Overview

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

Strategic Goal

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 Percent of accounts requesting 25.25(c) or (d) corrections

Strategy Improve quality of data collection by updating procedure manualsâ&#x20AC;&#x2122; and training staff in procedures, performing quality assurance checks on returned field work, using GIS and other tools for data validation and holding staff accountable for errors discovered

Output Measure Number of field cards processed

Efficiency Measure Average time to process field work

Number of errors identified

Collect, create and maintain accurate data.

Budget Overview

Accuracy of sales ratio studies 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

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

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

Review existing property classification Percentage of properties guides to determine applicability in incorrectly classified current mass appraisal models and modify classification guide as necessary in context with model and cost tables developed. Create detailed standards manuals for the classification of property. Conduct annual training with appraisers and utilize aerial photography and GIS 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

Number of properties classified

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 sketches pinned to map

Accuracy of sales ratio studies

Sketch Verification

Percent of accounts requesting 25.25(c) or (d) corrections

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

Number of properties classifications corrected by manager

Number of changes or inspections identified

Objective

Outcome Measure

Strategy

Output Measure

Efficiency Measure

Increase Ensure that district staff receives sufficient Increased Increase training budget for external courses and Percentage of training training in their mission critical duty skills to number of provide 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: training increase effectiveness and efficiency of ability of Systems thinking, project management, delegating, managers managers to teamwork, motivating staff, effective feedback, create documenting discipline, 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 Decreased the departmental assist each other and taxpayers without knowledge and train staff to create a greater understanding amongst number of tasks training â&#x20AC;&#x153;governmental shuffleâ&#x20AC;? by providing cross understanding staff of the full requirements of the appraisal district and and taxpayers departmental training so that staff may answer by staff of all how each division plays a role. Newly hired staff transferred basic questions and, if not able to answer, will be phases of should spend at minimum one week on Customer between able to re-direct questions to the appropriate appraisal cycle, Service and GIS divisions. Clerical staff should go out departments resource responsibilities, in the field with appraisers to understand the field and district inspection process and appraisers should train on data procedures entry to understand the importance of accurate and and policies complete field card notes

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 employees that have developed a lot of average length ensure that the district can remain competitive in the institutional knowledge and skills of market. Benefits would include retirement packages, employments health insurance, and sick and vacation time. Review and increase employee reward and recognition programs such as percentage of service awards and district sponsored morale events. skilled workers Explore non-monetary rewards such as flexible work retiring from schedule and telecommuting the district Succession The population of the senior management is A well informed Directors and managers should document annual work Documented planning aging and several division directors in key and trained plans which include tasks and deadlines that may not work plans positions are currently, or soon will be, eligible for staff ready to be included in departments general procedure retirement. Efforts first must be made to retain assume manuals. Directors should identify staff with leadership these employees as long as possible; however, leadership potential and offer mentoring and training opportunities the decision to retire is a personal choice and responsibilities that will allow theses staff members to become should be respected and treated with dignity. prepared to assume leadership responsibilities in the Regardless of retirement status institutional future knowledge from key employees needs to be documented and transferred to the next generation of leaders Create an equipment replacement schedule to ensure Technology Provide employees an appropriate work Documented employees are given current technology and are able to work work plans and facilities environment with adequate equipment and space efficiently as possible. This schedule includes servers, SAN, to work efficiently network equipment, 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 2009-2011 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

Budget Overview

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

Strategic Planning Goal Goal

Number of PCs replaced

Provide customer service that is courteous, professional and accurate.

Budget Overview

Strategic Planning Goal Goal

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, appraiserâ&#x20AC;Ś) 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

OVERVIEW OF SIGNIFICANT BUDGET ITEMS The revenue budget for fiscal year 2017 is $18,213,517. 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 $18,103,517. The additional $110,000 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 yearâ&#x20AC;&#x2122;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 2017, 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 2017 budget and the previous five years budget history.

$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 $-

Budget Overview

Budgeted Revenues

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 2017 and the previous five yearâ&#x20AC;&#x2122;s budget histories.

Expenditures by Function $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $-

Budget Overview

2012

2013

2014

2015

2016

2017

Payroll Replated Expenditures

Operating Supplies Expenditures

Service Expenditures

Capital Equip. & Debt

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 a 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. The table and graph below outline the capital expenditures & debt function for the fiscal year 2017 and the previous five fiscal years budget histories.

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

$100,000 $0 2012

2013

2014

Capital Equipment

2015

2016

2017

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 2017 and the previous five fiscal years budget histories.

DETAILED BUDGETARY ITEMS The fiscal year 2017 proposed budget for the Districtâ&#x20AC;&#x2122;s one and only fund, the general fund, is $18,103,517, a 3.49% increase from the fiscal year 2016 budget.

General Fund

FY 2016 Adopted Budget $17,492,994

FY 2017 Proposed Budget $ 18,103,517

$ Change % Change $610,523

3.49%

Information on significant budgetary increases and decreases are provided below. (The ARB expenditures have been removed from the totals and shown as a department total to compare fiscal year 2016 with fiscal year 2017.) Budget Category

2016 Budget

$ Change 16-17

% Change 16-17

2015 Final Budget

2015 Actual

Overtime Deferred Compensation

159,342 573,053

81,342 -

78,000 573,053

95.89% 100.00%

56,700

95,257

Postage & Freight- In House

146,343

111,200

35,143

31.60%

103,500

143,050

42,990

22,830

20,160

88.30%

19,630

9,671

183,965

152,665

31,300

20.50%

168,740

83,012

45,000

33,084

11,916

36.02%

28,800

39,755

Travel, Meals & Lodging Training & Education Telephone

Budget Overview

2017 Budget

Professional Services

174,893

98,459

76,434

77.63%

345,250

181,753

Software Maintenance

904,306

663,934

240,372

36.20%

665,174

617,689

Security Services

129,500

101,460

28,040

27.64%

22,900

64,272

9,000

1,800

7,200

400.00%

1,800

2,876

Bank Fees

Overtime: The Department of Labor has changed the rules for exempt vs non-exempt employees. For fiscal year 2017, all residential and personal property appraisers will become non-exempt employees because they do not meet the weekly threshold to be exempt employees. Because of this change, the District has increased the overtime budget by $78,000 for FY 2017. Deferred Compensation: Because the Districtâ&#x20AC;&#x2122;s employees do not participate in social security, the District has set up a 401(a) retirement plan to allow employees to save additional funds for retirement. With the 401(a) plan, the District will contribute 5% of the employeeâ&#x20AC;&#x2122;s annual salary to the retirement fund. The employee then has the option to contribute an additional 5% in which the District will match 100% on the first 3% and 50% on the next 2% of contributions made by the employee. The funds are contributed on a 5 year rolling vest scale. Postage & Freight- In House: The cost of general postage was increased to the 2015 actual expenditures. During 2015, the District sent more mail to taxpayers because of the increase in home sales. When the number of sales increases, the pieces of mail we are required to send increases, which increases our postage budget.

Travel, Meals & Lodging: The District is hoping to receive the IAAO award for excellence at the national IAAO conference in 2017. We are also planning to present numerous topics at the conference. Therefore, the travel budget was increased for the 2017 budget to cover travel costs of the employees attending the conference.

Training & Education: The IT training budget was increased $34,500 for fiscal year 2017. The District has budgeted for the IT staff to attend trainings on Sequel Server, VMWare, Cisco and CommVault. The District also budgeted $25,000 for the GIS mapping department to attend training on ArcServer and ESRI in 2017. Telephone: Due to the increased call volume during 2015, the District added an additional trunk to the phone system with AT&T. This will prevent calls from being dropped during peak call volume times. Professional Services: The District plans to participate in an aerial drone photography analysis project during FY 2017. The estimated cost of this project is $75,000. Software Maintenance: The District plans to continue to fund efficiency projects with our CAMA software vendor, Harris Computer Systems. The increased budget for co-development projects will gain the District much needed efficiencies. Security Services: The District has increased the number of Travis County Sheriffâ&#x20AC;&#x2122;s Deputies that will be at the District during the protest seasons from 1 to 2.

Budget Category Operating Supplies- Equipment Operating Supplies- Software Furniture & Equipment under $1000

2017 Budget

2016 Budget

$ Change 16-17

% Change 16-17

2015 Final Budget

2015 Actual

155,150

240,500

(85,350)

-35.49%

40,900

107,238

15,000

75,000

(60,000)

-80.00%

15,000

10,111

5,000

20,000

(15,000)

-75.00%

5,000

62,780

Budget Overview

Bank Fees: During 2015, The District switched banking depositories from J.P. Morgan Chase to Wells Fargo Bank, N.A. The monthly transaction fees with Wells Fargo are higher; however, the District also earns a higher interest rate on the accounts. This increased cost is countered by the increase in investment interest revenue.

Operating Supplies- Equipment: During 2016, the District budgeted for the computer replacement project. This project totaled $148,500. It was removed from the 2017 budget, causing the decrease in this account. Operating Supplies- Software: During 2016, the District budgeted for the computer replacement project. Along with the purchases of the computers, the District budgeted to purchase the Microsoft Office Suite for each new computer. This purchase was removed from the 2017 budget, causing the decrease in this account. Furniture & Equipment under $1000: In the 2016 budget, the District budgeted to replace task chairs for staff. This was completed in 2016 and removed from the 2017 budget, causing the decrease in this account.

CAPITAL EXPENDITURES BUDGET 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 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 Districtâ&#x20AC;&#x2122;s capitalization policy, if an assetâ&#x20AC;&#x2122;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

The table on the following page outlines the capital expenditures in the 2017 proposed budget. The total dollar amount of the budgeted capital expenditures for FY 2017 is $394,900. More in depth information on major capital projects can be found in the Capital Improvement Program section of this document on pages 43-52. Department Administration (10)

Capital Asset to be Purchased A/C Replacements Transfer to Reserves- Building Repair or Replacement IT (20) Servers Online Protest Expansion Storage Virtual Server Replacement- VM4 Cisco 2500 Series Wireless Controller Phone System Replacement Virtual Server Host Replacement Windows Server Datacenter Software Purchase Microsoft Exchange 2016 Software Purchase Windows Server STD 2014 Software Purchase Transfer to Reserves- Computer Equipment Replacement Transfer to Reserves- Network Equipment Replacement Total Capital Expenditures

Budgeted Cost $ 15,000 100,000 10,000 6,000 17,000 5,500 75,000 18,500 9,000 8,000 30,900 50,000 50,000 $ 394,900

STAFFING

During fiscal year 2016, the District has focused on hiring and maintaining qualified, skilled employees. Due to the high turnover rate that the District was facing in clerical positions, the District has implemented a policy of hiring temporary employees for a six month period prior to those individuals being hired as an employee of the District. The graph below shows the budgeted number of employees versus the actual number of employees. The variance for fiscal year 2015 and 2016 is due to the temporary employees within their six month trial period are not included in the head count of actual employees.

Year

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

108

Variance

-3

13.5

Personnel Comparison 140 120 100 80 60 40 20 0

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Actual Personnel

Budgeted employees by function/program: Function/Program

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

Appraisal

Information Systems

Administration/General Operations

14.5

Total

112

113

119

128

129

130

128

127.5

132

131

132

Budget Overview

# of Budgeted Personnel

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

2008

Budget Overview

Appraisal

2009

2010

2011

2012

Information Systems

2013

2014

2015

2016

2017

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:  

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

For fiscal year ending December 31, 2015, the District had a total fund balance of $6,141,693 with $1,243,778 being nonspendable fund balance for prepaid items, $3,419,849 being committed fund balance for reserves for future expenditures, and $1,478,066 being unassigned. The District anticipates having an excess of revenues over expenditures for fiscal year ending December 31, 2016 of approximately $500,000, which the District will request from the jurisdictions through a budget amendment to append this amount to the 2017 budget or place the surplus into reserves.

During fiscal year 2016, the District requested from the taxing jurisdictions to purchase the adjacent lot that became available. The purchase of this lot will directly reduce the reserves for future building repair or replacement. The estimated cost of the lot including closing costs is $270,000. 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. Fund Balance, December 31, 2015 Estimated Increases in Fund balance: Excess of Revenues over Expenditures for FY 2016 Miscellaneous revenue from fiscal year 2016 Estimated Decreases in Fund Balance: Purchase of Adjacent Lot

611,693

$ $

500,000 110,000

(270,000)

Estimated Fund Balance, December 31, 2016

951,693

LONG-TERM FINANCIAL PLANS

Every five to seven years the Districtâ&#x20AC;&#x2122;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 2017, the District allocated $100,000 in the administration budget for reserves for capital expenditures and $100,000 in the information technology budget for reserves for computer and network expenditures.

Budget Overview

The District is currently focusing on two major long-term financial plans: IT replacements that need to be done every 5 to 7 years and the need for a larger building in the near future.

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 Districtâ&#x20AC;&#x2122;s FY 2017 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. 25

26 Budget Overview

District Budget

TRAVIS CENTRAL APPRAISAL DISTRICT Budget Comparison Budget Category NO. OF EMPLOYEES

2017 Budget

2016 Budget

$ Change 16-17

% Change 16-17

132

131

0.76%

2015 Final Budget

2015 Actual

REVENUES: Assessments Refund of appraisal assessments

18,103,517

17,492,994

610,525

3.49%

17,149,799

0.00%

(26,908)

Investment earnings

5,000

3,000

2,000

66.67%

3,000

4,993

Charges for services

30,000

20,000

10,000

50.00%

20,000

31,707

Miscellaneous Revenue

75,000

60,000

15,000

25.00%

60,000

89,267

Total Revenue

18,213,517

17,575,994

637,525

3.63%

17,232,799

17,248,858

7,247,635

7,234,307

13,328

0.18%

7,344,622

6,158,749

Auto Allowance

435,000

426,602

8,398

1.97%

423,750

350,514

Overtime

159,342

81,342

78,000

95.89%

56,700

95,257

Seasonal & Temporary

145,000

0.00%

32,000

315,526

Medicare Tax

115,883

111,268

4,615

4.15%

110,806

91,650

Retirement Contribution

1,438,555

1,381,260

57,295

4.15%

1,375,522

2,194,581

Deferred Compensation

573,053

100.00%

Health Insurance

1,622,680

1,868,944

(246,264)

-13.18%

1,896,123

927,958

Dental Insurance

46,014

44,124

1,890

4.28%

33,499

28,336

Life Insurance

26,231

22,071

4,160

18.85%

22,406

17,646

Disability Insurance

39,352

38,676

676

1.75%

38,514

29,212

Long Term Care

49,564

49,565

(1)

0.00%

50,321

25,952

3,390

0.00%

3,390

Workers Compensation

35,000

32,500

2,500

7.69%

32,500

28,429

Unemployment Insurance

30,000

29,999

0.00%

30,693

10,312

11,966,700

11,469,048

497,652

4.34%

11,450,846

10,277,514

Printing

117,735

118,485

(750)

-0.63%

111,560

106,962

Paper

14,700

13,300

1,400

10.53%

14,400

13,394

Postage & Freight- In House

146,343

111,200

35,143

31.60%

103,500

143,050

Postage & Freight- Special Services

162,000

167,000

(5,000)

-2.99%

154,500

157,120

EXPENDITURES: Salaries

Employee Assistance Program

Total Payroll Expenditures

District Budget

Payroll Expenditures

Operating Expenditures

Operating Supplies Operating Supplies- Equipment Operating Supplies- Software Furniture & Equipment under $1000 Books, Publications, Subscriptions & Databases Microfilm Records Management Total Operating Expenditures

74,980

73,530

1,450

1.97%

70,286

70,732

155,150

240,500

(85,350)

-35.49%

40,900

107,238

15,000

75,000

(60,000)

-80.00%

15,000

10,111

5,000

20,000

(15,000)

-75.00%

5,000

62,780

134,938

129,285

5,653

4.37%

130,673

107,153

1,000

(1,000)

-100.00%

1,000

7,000

4,000

3,000

75.00%

2,440

16,415

832,846

953,300

(120,454)

-12.64%

649,259

794,955

Budget Category

2017

2016

$ Change

% Change

2015

Budget

16-17

Final Budget

2015 Actual

Service Expenditures Dues & Memberships

16,365

Travel, Meals & Lodging

10.57%

14,115

13,444

42,990

22,830

20,160

88.30%

19,630

9,671

152,665

31,300

20.50%

168,740

83,012

Advertising & Legal Notices

26,500

23,000

3,500

15.22%

34,000

23,864

Employee Recognition

25,000

22,500

2,500

11.11%

17,300

12,661

Board of Directors

43,500

57,040

(13,540)

-23.74%

26,950

66,223

Utilities

94,060

97,140

(3,080)

-3.17%

102,960

83,787

Telephone

45,000

33,084

11,916

36.02%

28,800

39,755

Internet Services

75,200

68,000

7,200

10.59%

63,200

65,439

Legal & Attorney

1,435,000

1,535,000

(100,000)

-6.51%

1,285,000

272,885

35,000

0.00%

41,000

14,290

Legal & Attorney- Personnel SOAH Arbitration Refunds Legal Fees- Expert Witness

District Budget

1,565

183,965

Training & Education

1,500

0.00%

1,500

28,125

0.00%

28,125

3,600

250,000

0.00%

250,000

144,338

Accounting & Audit

17,290

16,725

565

3.38%

15,745

16,290

Appraisal Services

462,820

0.00%

582,820

313,320

Professional Services

174,893

98,459

76,434

77.63%

345,250

181,753

Professional Services- Payroll

32,000

30,000

2,000

6.67%

32,000

29,520

Rental- Office Machines

43,800

39,600

4,200

10.61%

47,200

42,990

Rental- Storage Space Repair & MaintenanceEquipment

17,510

17,330

180

1.04%

20,450

16,682

111,341

117,901

(6,560)

-5.56%

77,800

69,134

Building Maintenance

62,000

62,120

(120)

-0.19%

62,700

45,306

Building Cleaning Service

43,120

42,120

1,000

2.37%

41,700

37,876

904,306

663,934

240,372

36.20%

665,174

617,689

7,500

0.00%

7,500

4,513

Software Maintenance Property Insurance Liability Insurance

32,000

0.00%

32,000

23,412

Security Services

129,500

101,460

28,040

27.64%

22,900

64,272

Aerial Photography

215,226

0.00%

78,240

185,837

Deed Copies

2,500

2,000

500

25.00%

4,000

2,200

Vehicle Fuel

1,800

0.00%

1,800

932

600

0.00%

600

287

9,000

1,800

7,200

400.00%

1,800

2,876

0.00%

(24)

339,660

322,695

16,965

5.26%

322,695

475,896

4,576,774

$ 332,297

7.26%

4,443,694

$ 2,963,728

Vehicle Maintenance Bank Fees Prompt Pay Discount Appraisal Review Board Total Service Expenditures

14,800

4,909,071

Capital Equipment and Debt: 394,900

Total Capital & Debt

Total Expenditures

$ 18,103,517

493,872

(98,972)

-20.04%

493,872

$ (98,972)

-20.04%

$ 17,492,994

$ 610,523

3.49%

394,900

2016 Total Budget

17,492,994

2017 Total Budget

18,103,517

$ Change in Total Budget

610,523

% Change in Total Budget

3.49%

606,000 $

606,000

$ 17,149,799

569,720 $

569,720

$ 14,605,917

District Budget

Capital Equipment

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department 10 Budget

Admin

Category # Personnel Salaries

District Budget

Auto Allowance

824,677

Appeals

Comm & BPP

Residential

ARB

Appraisal

Information

Customer

Tech

Technology

Service

Support

771,202

608,326

722,984

6,600

Overtime Seasonal & Temporary

12,000

Medicare Tax Retirement Contribution Deferred Compensation

12,228

381,718

1,424,760

2,513,969

9,600

132,000

286,800

435,000

84,000

159,342

7,560,336

90,000

50,000

11,436

10,379

11,597

5,696

22,718

41,829

115,883

151,790

141,966

128,848

143,969

70,707

282,017

519,258

1,438,555

59,754

58,725

45,885

58,851

33,185

109,170

207,483

573,053

Health Insurance

178,385

142,062

201,254

224,931

47,354

272,285

556,409

1,622,680

Dental Insurance

3,486

4,183

5,926

6,623

1,394

8,018

16,384

46,014

Life Insurance Disability Insurance

2,973

2,907

2,443

2,701

1,387

5,170

8,650

26,231

4,381

4,284

3,600

3,980

2,044

7,619

13,444

39,352

Long Term Care Employee Assistance Program Workers Compensation Unemployment Insurance Total Payroll Costs

3,755

4,506

6,383

7,134

1,502

8,636

17,648

49,564

Operating Supplies Operating SuppliesEquipment Operating Supplies- Software Furniture & Equipment under $1000 Books, Publications, Subscriptions & Databases Records Management Total Operating Supplies

5,000

1,500

312,700

132

26,842

Paper Postage & FreightIn House Postage & FreightSpecial Services

17,500

Total Budget

17,500

Printing

145,000

3,390

35,000

30,000

1,333,419

1,158,771

1,120,544

1,259,612

556,087

2,272,393

4,265,874

1,335

114,300

750

1,200

11,200

3,500

30,000 312,700

117,735 14,700

146,343

146,343 162,000

18,900

42,500

162,000 3,000

2,500

1,080

2,000

5,000

1,020

155,150

15,000

15,000 5,000

790

15,948

4,665

76,755

1,725

134,938

7,000 224,833

76,000

155,150

5,000

35,055

12,279,400

7,000 493,240

18,998

2,550

5,795

79,505

7,925

1,020

833,866

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department 20

Admin

Information

Customer

Tech

Appeals

Technology

Service

Support

Category Dues & Memberships Travel, Meals & Lodging Training & Education

10,135

41,990 111,715

2,900

60 Comm & BPP

Residential

ARB

Appraisal

1,035

2,115

8,000

10,000

Budget 16,365

1,000 50,000

250

2,500

1,500

Total

42,990 13,190

2,000

197,155

Advertising & Legal Notices

24,500

Employee Recognition

25,000

Board of Directors

43,500

Utilities

94,060

Telephone

45,000

Internet Services

42,900

32,300

75,200

Legal & Attorney Legal & Attorney- Personnel

26,500

1,435,000

12,750

35,000

SOAH Arbitration Refunds Legal Fees- Expert Witness Accounting & Audit

17,290

Appraisal Services

462,820

Professional Services

103,893

1,447,750

1,500

28,125

250,000

250,000 17,290 462,820

71,000

174,893

Professional Services- Payroll

32,000

Rental- Office Machines

43,800

Rental- Storage Space Repair & MaintenanceEquipment

7,910

9,600

6,600

103,225

Building Maintenance

62,000

Building Cleaning Service

43,120

Software Maintenance

17,510 1,516

111,341 62,000 43,120

904,306

Property Insurance

7,500

Liability Insurance

32,000

Security Services

129,500

Aerial Photography

215,226

Deed Copies Vehicle Fuel Vehicle Maintenance Bank Fees Total Services

215,226 2,500

2,500

1,800

600

9,000 1,433,633

District Budget

Budget

9,000 1,385,747

4,266

2,590

1,722,025

9,035

12,115

25,940

4,595,351

TRAVIS CENTRAL APPRAISAL DISTRICT District Budget by Department Budget

Admin

Information

Customer

Tech

Appeals

Technology

Service

Support

Category Capital Equipment

District Budget

Residential

ARB

Appraisal

Total Budget

279,900

394,900

Debt Service-Principal

Debt Service-Interest

Total Capital & Debt

115,000

279,900

394,900

Total Expenditure

3,106,885

3,317,658

1,143,808

1,264,752

2,283,907

2,360,933

4,285,914

339,660

18,103,517

Total 2017 Budget

115,000

60 Comm & BPP

$18,103,517

Number of Employees

2017 Budget

% of TCAD Budget

Administration

$3,106,885

17.16%

Information Technology

$3,317,658

18.33%

Customer Service

$1,143,808

6.32%

Appraisal Support

$1,264,752

6.99%

Appeals

$2,283,907

12.62%

Commercial & Personal Property Appraisal

$2,360,933

13.04%

Residential Appraisal

$4,285,914

23.67%

$339,660

1.88%

18,103,517

100.00%

Department

Appraisal Review Board* Total Appraisal District

ď&#x201A;ˇ

132

District Budget

TRAVIS CENTRAL APPRAISAL DISTRICT Departmental Budget Recap

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

% of Total Budget by Department Appraisal Review Board* 1.88%

Administration 17.16%

Residential Appraisal 23.67%

Information Technology 18.33% Commercial & Personal Property Appraisal 13.04%

District Budget

Appeals 12.62%

Total Expenditures by Department $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $

Customer Service 6.32% Appraisal Support 6.99%

Revenue Budget

TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget The revenue budget for fiscal year 2017 is $18,213,517. 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 $18,103,517. The additional $110,000 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 0.60%

Micellaneous Revenue 0.41% Investment Income 0.03%

Charges for Services 0.16%

Revenue Budget

Assessments to the taxing entities 99.40%

Assessments to the taxing entities: Most of the Districtâ&#x20AC;&#x2122;s revenue comes from the taxing entities of Travis County. The District serves the 119 local government agencies including 21 cities, 14 emergency districts, the county, the hospital district, the junior college, 48 municipal utility districts, 1 road districts, 15 school districts, and 17 water control improvement 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 $18,103,517 for the 2017 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 38-41. If the District has a surplus of revenues over expenditures from the preceding yearâ&#x20AC;&#x2122;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 2017, the District does not have any surplus funds being credited back to the taxing units.

Other Income: Other income, totaling 0.60% of the Districtâ&#x20AC;&#x2122;s revenue budget, is comprised of (1) charges for services, (2) investment income and (3) miscellaneous revenue. Investment Income Charges for Services Miscellaneous Revenue

5,000.00 30,000.00 75,000.00 $ 110,000.00

4.55% 27.27% 68.18% 100.00%

Investment Income: The budgeted investment income for fiscal year 2017 was increased due to the anticipated increase in the federal funds rate. The total investment income of $5,000 is 0.03% 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 $30,000 or 0.16% 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 $75,000 or 0.41% 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 -

The District makes the assumption each year when estimating revenues for the budget that all taxing entities will pay their liability in full. The Districtâ&#x20AC;&#x2122;s amount of uncollected funds ranges from 99.96% to 100.00% of total budget liability collected.

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Total Assessments to Taxing Entities 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 17,149,799

Amount Collected

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 17,122,872

Surplus Credit/RefundReduction of Liability 902,018 789,802 612,738 1,259,667 89,434 26,927

Amount Not Collected

Percent of Assessment

9 4,435 (1) -

100.0000% 99.9999% 100.0000% 100.0000% 99.9648% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000%

Revenue Budget

Fiscal Year Ended Dec. 31

TRAVIS CENTRAL APPRAISAL DISTRICT Revenue Budget

Revenue Budget

Entity Cd

Name

Tax Rate

Levy Amount

Pct

Budget Liability

Quarterly Payments

AUSTIN ISD

$1.202000

$1,034,132,608.67 31.4038%

$5,685,194.09 $1,421,298.52

CITY OF AUSTIN

$0.458900

$481,399,288.05 14.6188%

$2,646,515.89

$661,628.97

TRAVIS COUNTY

$0.416900

$570,645,769.08 17.3290%

$3,137,152.75

$784,288.19

CITY OF MANOR

$0.711800

$2,804,138.73

0.0852%

$15,415.89

$3,853.97

DEL VALLE ISD

$1.530000

$60,434,839.57

1.8352%

$332,243.46

$83,060.86

LAKE TRAVIS ISD

$1.407500

$122,286,103.60

3.7135%

$672,273.78

$168,068.44

EANES ISD

$1.212500

$148,710,313.72

4.5159%

$817,542.15

$204,385.54

CITY OF WEST LAKE HILLS

$0.057200

$956,938.77

0.0291%

$5,260.82

$1,315.20

HAYS CONSOLIDATED ISD

$1.537700

$122,146.44

0.0037%

$671.51

$167.88

TRAVIS CO ESD NO 3

$0.090000

$2,365,345.51

0.0718%

$13,003.60

$3,250.90

TRAVIS CO MUD NO 5

$0.742800

$1,053,480.56

0.0320%

$5,791.56

$1,447.89

TANGLEWD FOREST LTD DIST

$0.178800

$546,166.69

0.0166%

$3,002.58

$750.64

COTTONWD CREEK MUD NO 1

$0.917000

$573,416.59

0.0174%

$3,152.39

$788.10

CYPRESS RANCH WCID NO 1

$0.900000

$1,022,551.65

0.0311%

$5,621.53

$1,405.38

TRAVIS CO WCID NO 10

$0.029400

$979,385.06

0.0297%

$5,384.22

$1,346.05

CITY OF ROLLINGWOOD

$0.202100

$1,360,721.70

0.0413%

$7,480.63

$1,870.16

VILLAGE OF SAN LEANNA

$0.249800

$131,345.54

0.0040%

$722.08

$180.52

LAGO VISTA ISD

$1.320000

$16,579,893.49

0.5035%

$91,148.77

$22,787.19

TRAVIS CO WCID NO 17

$0.058500

$2,972,060.28

0.0903%

$16,339.05

$4,084.76

TRAVIS CO WCID NO 18

$0.095200

$533,386.23

0.0162%

$2,932.32

$733.08

PFLUGERVILLE ISD

$1.540000

$147,767,194.68

4.4873%

$812,357.31

$203,089.33

ELGIN ISD

$1.540000

$3,031,751.89

0.0921%

$16,667.20

$4,166.80

TRAVIS CO MUD NO 6

$0.460000

$782,458.59

0.0238%

$4,301.60

$1,075.40

CITY OF ROUND ROCK

$0.414650

$1,400,346.58

0.0425%

$7,698.47

$1,924.62

WMSN CO WSID DIST 3

$0.730600

$417,770.32

0.0127%

$2,296.71

$574.18

$0.861000

$1,970,092.60

0.0598%

$10,830.68

$2,707.67

NE TRAVIS CO UTILITY DIST TRAVIS COUNTY HEALTHCARE DISTRICT

$0.117781

$161,309,184.18

4.8985%

$886,805.05

$221,701.26

CITY OF PFLUGERVILLE

$0.540500

$20,875,417.54

0.6339%

$114,763.62

$28,690.90

CITY OF LAKEWAY

$0.170000

$5,933,816.04

0.1802%

$32,621.44

$8,155.36

COUPLAND ISD

$1.040050

$38,202.58

0.0012%

$210.02

$52.51

Name

Tax Rate

Levy Amount

Pct

Budget Liability

Quarterly Payments

TRAVIS CO WCID POINT VENTURE

$0.625300

$1,055,988.29

0.0321%

$5,805.35

$1,451.34

HURST CREEK MUD

$0.363200

$1,609,260.35

0.0489%

$8,846.99

$2,211.75

LAKEWAY MUD

$0.153600

$1,699,634.76

0.0516%

$9,343.82

$2,335.96

LOST CREEK LIMITED DISTRICT

$0.076000

$654,350.25

0.0199%

$3,597.32

$899.33

$1.280000

$6,152,190.00

0.1868%

$33,821.96

$8,455.49

MARBLE FALLS ISD TRAVIS CO WCID 17 STEINER RANCH (DA)

$0.375100

$7,799,916.74

0.2369%

$42,880.42

$10,720.10

TRAVIS CO MUD NO 7

$0.908900

$45,346.98

0.0014%

$249.30

$62.32

CITY OF CEDAR PARK

$0.479500

$4,116,426.89

0.1250%

$22,630.26

$5,657.56

TRAVIS CO MUD NO 14

$0.905000

$755,351.86

0.0229%

$4,152.58

$1,038.15

WELLS BRANCH MUD

$0.390000

$3,745,236.84

0.1137%

$20,589.62

$5,147.41

SHADY HOLLOW MUD

$0.048900

$144,695.83

0.0044%

$795.47

$198.87

MANOR ISD

$1.515000

$58,955,605.10

1.7903%

$324,111.29

$81,027.82

TRAVIS CO WCID NO 19

$0.240000

$475,389.00

0.0144%

$2,613.47

$653.37

TRAVIS CO WCID NO 20

$0.207200

$784,701.74

0.0238%

$4,313.94

$1,078.48

DRIPPING SPRINGS ISD

$1.520000

$157,943.92

0.0048%

$868.30

$217.08

TRAVIS CO ESD NO 9

$0.074160

$4,946,907.04

0.1502%

$27,195.86

$6,798.97

JOHNSON CITY ISD

$1.145800

$113,527.41

0.0034%

$624.12

$156.03

TRAVIS CO MUD NO 8

$0.714500

$550,646.31

0.0167%

$3,027.20

$756.80

$0.780000

$795,312.85

0.0242%

$4,372.27

$1,093.07

TRAVIS CO MUD NO 10 TRAVIS CO WCID 17 FLINTROCK (DA)

$0.450500

$1,267,909.37

0.0385%

$6,970.39

$1,742.60

CITY OF CREEDMOOR

$0.380000

$171,357.70

0.0052%

$942.05

$235.51

TRAVIS CO ESD NO 1

$0.100000

$2,279,822.55

0.0692%

$12,533.43

$3,133.36

CITY OF LAGO VISTA

$0.650000

$4,426,188.44

0.1344%

$24,333.19

$6,083.30

ROUND ROCK ISD

$1.332500

$88,104,955.99

2.6755%

$484,361.26

$121,090.32

TRAVIS CO MUD NO 9

$0.859500

$29,618.53

0.0009%

$162.83

$40.71

SENNA HILLS MUD

$0.541100

$1,499,161.73

0.0455%

$8,241.71

$2,060.43

CITY OF ELGIN

$0.656916

$345,426.04

0.0105%

$1,899.00

$474.75

VILLAGE OF VOLENTE

$0.100000

$178,813.71

0.0054%

$983.04

$245.76

VILLAGE OF WEBBERVILLE

$0.305100

$59,299.94

0.0018%

$326.00

$81.50

CITY OF JONESTOWN

$0.565600

$2,228,160.61

0.0677%

$12,249.42

$3,062.36

TRAVIS CO ESD NO 11

$0.100000

$848,519.26

0.0258%

$4,664.78

$1,166.19

TRAVIS CO ESD NO 6

$0.100000

$12,418,743.08

0.3771%

$68,272.64

$17,068.16

VILLAGE OF BRIARCLIFF

$0.160500

$396,351.68

0.0120%

$2,178.96

$544.74

TRAVIS CO ESD NO 5

$0.091800

$948,994.82

0.0288%

$5,217.14

$1,304.29

Revenue Budget

Entity Cd

Revenue Budget

Entity Cd

Name

Tax Rate

Levy Amount

Pct

Budget Liability

Quarterly Payments

TRAVIS CO ESD NO 4

$0.091400

$1,565,470.04

0.0475%

$8,606.25

$2,151.56

TRAVIS CO ESD NO 10

$0.100000

$1,639,120.32

0.0498%

$9,011.14

$2,252.79

RIVER PLACE MUD

$0.231300

$1,243,871.88

0.0378%

$6,838.25

$1,709.56

WEST TRAVIS CO MUD NO 3

$0.282000

$588,098.12

0.0179%

$3,233.10

$808.27

CITY OF LEANDER

$0.632920

$3,770,825.42

0.1145%

$20,730.30

$5,182.57

TRAVIS CO MUD NO 15

$0.332500

$1,162,980.31

0.0353%

$6,393.54

$1,598.39

WEST TRAVIS CO MUD NO 6

$0.450000

$1,728,117.57

0.0525%

$9,500.41

$2,375.10

WEST TRAVIS CO MUD NO 8

$0.611000

$863,093.75

0.0262%

$4,744.90

$1,186.22

CITY OF MUSTANG RIDGE

$0.495000

$262,137.88

0.0080%

$1,441.12

$360.28

AUSTIN COMM COLL DIST

$0.100500

$121,593,077.48

3.6925%

$668,463.83

$167,115.96

LEANDER ISD

$1.511870

$115,934,230.34

3.5206%

$637,354.04

$159,338.51

MOORES CROSSING MUD

$0.932400

$919,023.22

0.0279%

$5,052.37

$1,263.09

WEST TRAVIS CO MUD NO 5

$0.260000

$604,236.07

0.0183%

$3,321.82

$830.45

VILLAGE OF THE HILLS

$0.060000

$239,688.90

0.0073%

$1,317.70

$329.43

VILLAGE OF POINT VENTURE

$0.109500

$188,254.88

0.0057%

$1,034.94

$258.74

WILBARGER CRK MUD NO 1

$0.908000

$247,364.17

0.0075%

$1,359.90

$339.97

WILBARGER CRK MUD NO 2

$0.950000

$60,189.92

0.0018%

$330.90

$82.72

TRAVIS CO MUD NO 2

$0.958500

$1,404,384.94

0.0426%

$7,720.67

$1,930.17

TRAVIS CO ESD NO 14

$0.100000

$425,869.66

0.0129%

$2,341.24

$585.31

TRAVIS CO ESD NO 12

$0.100000

$1,404,653.62

0.0427%

$7,722.15

$1,930.54

TRAVIS CO ESD NO 8

$0.099800

$1,704,717.17

0.0518%

$9,371.77

$2,342.94

TRAVIS CO MUD NO 3

$0.482500

$2,823,652.37

0.0857%

$15,523.17

$3,880.79

RNCH @ CYPRSS CRK MUD 1

$0.365000

$311,598.17

0.0095%

$1,713.03

$428.26

CITY OF BEE CAVE

$0.020000

$305,865.88

0.0093%

$1,681.51

$420.38

NORTHTOWN MUD

$0.722000

$4,181,038.20

0.1270%

$22,985.46

$5,746.36

TRAVIS CO ESD NO 2

$0.095800

$7,855,985.93

0.2386%

$43,188.66

$10,797.17

TRAVIS CO MUD NO 4

$0.729600

$844,692.73

0.0257%

$4,643.74

$1,160.93

LAKESIDE WCID NO 1

$0.800000

$1,077,784.45

0.0327%

$5,925.17

$1,481.29

LAKESIDE MUD NO 2A

$0.970000

$13,806.01

0.0004%

$75.90

$18.97

LAKESIDE WCID NO 2B

$0.970000

$977,508.30

0.0297%

$5,373.90

$1,343.47

LAKESIDE WCID NO 2C

$0.970000

$1,038,881.34

0.0315%

$5,711.30

$1,427.83

LAKESIDE WCID NO 2D

$0.970000

$1,232,737.28

0.0374%

$6,777.03

$1,694.26

TRAVIS CO MUD NO 11

$0.737500

$1,826,897.74

0.0555%

$10,043.46

$2,510.86

TRAVIS CO MUD NO 12

$0.772500

$621,981.62

0.0189%

$3,419.37

$854.84

TRAVIS CO MUD NO 13

$0.772500

$499,015.04

0.0152%

$2,743.36

$685.84

Name

Tax Rate

Levy Amount

Pct

Budget Liability

Quarterly Payments

KELLY LANE WCID NO 1

$0.950000

$1,002,272.75

0.0304%

$5,510.04

$1,377.51

KELLY LANE WCID NO 2

$0.950000

$231,813.35

0.0070%

$1,274.41

$318.60

BELVEDERE MUD

$0.425000

$664,767.41

0.0202%

$3,654.59

$913.65

PRESIDENTIAL GLEN MUD

$0.501900

$196,238.65

0.0060%

$1,078.83

$269.71

LAKESIDE MUD NO 3

$0.847000

$1,006,879.30

0.0306%

$5,535.37

$1,383.84

TRAVIS CO ESD NO 13 BASTROP-TRAVIS COUNTIES ESD NO 1

$0.100000

$56,580.59

0.0017%

$311.05

$77.76

$0.093300

$126,550.12

0.0038%

$695.72

$173.93

$0.900000

$2,111.44

0.0001%

$11.61

$2.90

SUNFIELD MUD NO 1 TRAVIS CO BEE CAVE ROAD DIST NO 1

$0.321500

$1,113,076.76

0.0338%

$6,119.19

$1,529.80

NORTH AUSTIN MUD NO 1

$0.317000

$286,493.99

0.0087%

$1,575.01

$393.75

TRAVIS CO MUD NO 16

$0.950000

$1,298,887.82

0.0394%

$7,140.70

$1,785.17

$1.010000

$1,423,077.17

0.0432%

$7,823.44

$1,955.86

$0.510000

$532,447.19

0.0162%

$2,927.15

$731.79

$0.126000

$11,346.72

0.0003%

$62.38

$15.59

$0.650000

$370,902.95

0.0113%

$2,039.06

$509.76

LAZY NINE MUD NO 1B WILLIAMSON/TRAVIS MUD NO 1 ANDERSON MILL LIMITED DISTRICT TRAVIS CO WCID 17 SERENE HILLS (DA) SOUTHEAST TRAVIS COUNTY MUD NO 1

$0.980000

$237.12

0.0000%

$1.30

$0.33

TRAVIS CO MUD NO 21

$0.312500

$105,818.04

0.0032%

$581.74

$145.43

TRAVIS CO MUD NO 17

$0.950000

$192,935.60

0.0059%

$1,060.67

$265.17

TRAVIS CO MUD NO 18

$0.750000

$270,091.00

0.0082%

$1,484.84

$371.21

PILOT KNOB MUD NO 3

$0.950000

$65,111.94

0.0020%

$357.96

$89.49

$3,293,016,381.17

100%

$18,103,517.00

$4,525,879.25

1L 7K

3M 8N 9L

Amount due from Jurisdictions Refund 2015 Surplus Funds Total Revenue to TCAD Cost of Service to Jurisdictions

Revenue Budget

Entity Cd

$18,103,517 $

$18,103,517 0.55%

Note: The liabilities shown above have been calculated based on the 2015 tax rate and the 2015 levy. When the 2016 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 2016

42 Revenue Budget

Capital Improvement Plan

TRAVIS CENTRAL APPRAISAL DISTRICT Capital Improvement Plan Capital Improvement Plan Overview The Capital Improvement Plan (CIP) is a multi-year plan to address capital projects necessary to maintain infrastructure and replace aging equipment. The plan is updated annually to reflect the latest priorities, updated cost estimates, and available funding information.

Asset Class Land Building

Useful Life Inexhaustible 50 years

Building Improvements

5-10 years

Computer Equipment

3-5 years

Furniture & Equipment

5-10 years

Vehicles

5-10 years

Capital Improvement Plan

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’s capital assets are depreciated using the straight-line method over their estimated useful lives outlined below based on the following asset classes:

2017 Capital Improvement Plan For fiscal year 2017, the District has budgeted for a total of $394,900 for capital asset expenditures. The chart below shows the breakdown by department.

Capital Improvement Plan

Department Administration (10)

Capital Asset Purchases by Department

Administration 29.1%

Information Technology 70.9%

Budgeted Cost $ 15,000 100,000 10,000 6,000 17,000 5,500 75,000 18,500 9,000 8,000 30,900 50,000 50,000 $ 394,900

Total Cost

Routine

Non-Routine

A/C Replacements

$15,000

Transfer to Reserves- Building Repair or Replacement

100,000

$15,000 100,000

10,000

Online Protest Expansion Storage

6,000

Virtual Server Replacement- VM4

17,000

5,500

Phone System Replacement

75,000

Virtual Server Host Replacement

18,500

Windows Server Datacenter Software Purchase

9,000

Microsoft Exchange 2016 Software Purchase

8,000

Servers

Cisco 2500 Series Wireless Controller

Windows Server STD 2014 Software Purchase

30,900

Transfer to Reserves- Computer Equipment Replacement

50,000

Transfer to Reserves- Network Equipment Replacement

50,000

2017 Routine Capital Projects

AC Replacements The District budgets $15,000 per year for A/C unit replacements. The District has approximately 30 rooftop units at various stages in their useful life. Approximately two units are replaced each year, as needed. Emergency Server Replacement The District budgets $10,000 for emergency server replacements. The Districtâ&#x20AC;&#x2122;s CAMA software is critical to the property tax system for Travis County. The Districtâ&#x20AC;&#x2122;s IT department tries to replace all equipment before the estimated useful life is up; however, occasionally, there may be a server that needs to be replaced that is critical to the operations of the District.

Capital Improvement Plan

Capital Asset to be Purchased

Online Protest Expansion Storage The District has been advertising the online appeals process for the past 2015 and 2016 tax years. As more taxpayers take advantage of the online options, more storage may be necessary to complete the appeals process. Transfer to Reserves- Building Repair or Replacement The District budgets $100,000 to be put into the reserve fund for the building repair or replacement each year. The District estimates that by 2019, we will outgrow the current building. As the population of Travis County continues to grow exponentially, more staff will be necessary to complete the mission critical tasks outlined in the Texas Property Tax Code. Transfer to Reserves- Computer Equipment Replacement The District budgets $50,000 to be transferred to the reserve fund for computer equipment replacement each year. The District estimates that computer equipment will need to be replaced every 5 years. Transfer to Reserves- Network Equipment Replacement The District budgets $50,000 to be transferred to the reserve fund for network equipment replacement each year. The District estimates that critical network equipment will need to be replaced every 7 years.

Capital Improvement Plan

2017 Significant and Nonroutine Capital Projects

Capital Improvement Plan

48 Capital Improvement Plan

Capital Improvement Plan

50 Capital Improvement Plan

Capital Improvement Plan

52 Capital Improvement Plan

Debt Administration

TRAVIS CENTRAL APPRAISAL DISTRICT Capital Improvement Program All financing of capital projects must be included in the current yearâ&#x20AC;&#x2122;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 2017, the District does not anticipate the need to enter into any financing agreements for the purchase of capital equipment.

54 Debt Administration

Department Budgets

Chief Appraiser (1)

Deputy Chief of Appraisal (1)

Human Resource Director (1)

Admin Clerk. (1)

Communication Specialist (1)

Finance & Facilities Director (1)

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

Department Budgets

Records Coordinator (1)

Executive Asst. (1)

Employee Position Chief Appraiser Deputy Chief of Appraisal Human Resource Director Finance & Facilities Director Communications Specialist Executive Assistant Mail Clerk/Messenger Records Coordinator Admin Clerk Maintenance/Janitor

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

Position Grade Exempt 20 15 15 12 5 3 5 5 2

Hourly Range $88.27 - $88.27 $49.91 - $69.87 $37.39 - $52.35 $37.39 - $52.35 $33.04 - $46.25 $20.20 - $28.33 $17.71 - $24.81 $20.20 - $28.33 $20.20 - $28.33 $14.75 - $20.65

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

Total Employee Benefit $63,868 - $63,868 $41,884 - $53,323 $34,708 - $43,282 $34,708 - $43,282 $32,215 - $39,786 $24,856 - $29,516 $23,429 - $27,498 $24,856 - $29,516 $24,856 - $29,516 $21,733 - $25,114

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.

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

Tasks Performance Reviews/ Merit Increases

Deadline January 15

Year End Processing & W2’s Budget Planning Meetings

January 1 March 1

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

April 30 June 15 June 15 July 25 August 10

Reappraisal Plan Budget Adoption Strategic Plan

September 15 September 15 October 15

Annual Report Open Enrollment

November 1 November 1

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

Department Goals 2017 Goals

Output Measure

Efficiency Measure

Improve standing as an industry leader and enhance Travis CAD's reputation and networking capabilities (Deputy Chief)

Achieve IAAO Designation of CAE (Certified Assessment Evaluator)

Inspire other CAD employees to seek additional training and education Improve planning, procedures, appraisal accuracy and defense of values Ability to profile greater percentage of neighborhoods

Produce measurable results with respect to current over stratification of real property accounts (Deputy Chief)

Reduce total number of residential neighborhoods from 2,282 to 2,000

Prepare and administer the District's annual operating budget by maximizing the accuracy of budgeted revenue and expenditure estimates, and effectively meeting the short and long-term needs of the District (Finance)

Adoption of the 2018 budget by the statutory deadline of September 15, 2017. Number of budget variance reports with a variance of less than 10%

Manage the annual financial audit and prepare the Comprehensive annual financial report in which the report is user friendly and understandable to the taxpayers and jurisdictions of Travis County (Finance)

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

Award by GFOA for Excellence in Financial Reporting

Number and type of financial information available on the TCAD website

Award for Popular Annual Financial Report (PAFR) by GFOA

Larger neighborhoods have more sales to analyze and calibrate appraisal models Award by GFOA for Distinguished Budget Presentation

Department budget variance percentage of less than 5%

CAFR & Budget documents available on TCAD website Improved quality and efficiency

Training - New Appraisal Staff training with emphasis on completing the 5 year RPA Level IV in 3 years

Number of appraisers completing RPA Level IV early

Complete and Implement Email Policy for Retention

Completion of Policy

Reduced storage space. Improved capacity for Ability to recoup costs for high volume requestors.

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.

Training - Work with managers and directors to produce training videos

Consistent employee directed training.

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

Department Budgets

Administration

Department

Department Accomplishments

Department Budgets

1 Deputy Chief assisted with personnel changes to key positions to enhance accuracy and fairness of commercial and residential values. The selection and mentoring of these two appraisal division Directors, both new employees at Travis CAD, has enhanced and accelerated their positive impact on the performance of the district. Commercial values increased 30% in 2015 and 30% again for 2016 alleviating concerns of level of appraisal of Commercial properties relative to Residential properties. The Residential Division has processed a record number of protests before May 31st, giving the department a great head start on protest season. 2 Receipt of Government Finance Officers Association Distinguished Budget Presentation Award 3 Receipt of Government Finance Officers Association Award for Excellence in Financial Report 4 Finance Director became a Certified Government Finance Office (CGFO) through the Government Finance Officers Association of Texas 5 Changed health care providers reducing cost 6 Added an auxiliary long-term disability plan 7 Implemented an off-site call center to address spikes in call volume; improved response time and number of dropped calls

Administration 2017 Budget

Auto Allowance Overtime Seasonal & Temporary Medicare Tax Retirement

Deferred Compensation

824,677

Personnel Salaries

6,600 12,000 5,000 12,228 151,790

59,754

District pays a matching 1.45% of gross wages 18% Contribution rate The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

178,385

Dental Insurance

3,486

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

2,973

Employer paid life insurance at 31.35% of base salary

Disability Insurance

4,381

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

3,755

Employer paid long-term care coverage at an average of $375.49 per employee

Employee Assistance Program

3,390

District pays $282.50 per employee per month for Employee Assistance Program

Workers Compensation

35,000

Unemployment Insurance

30,000

Total Payroll Costs

118,385 60,000

Employer paid health insurance at $941.69 per employee per month Direct pay funding

Department Budgets

Salaries

Detail Description

1,333,419

Administration 2017 Budget Printing

1,335

Paper

11,200

Copy paper

146,343

140,000 1,343 5,000

18,900

7,500 3,250

Office supplies First aid supplies

500 150 7,500

Postage meter supplies End of year tax forms TCAD shirt order

5,000

Misc. furniture under $1000

35,055

18,000

Postage & Freight- In House

Operating Supplies

Department Budgets

Detail Description

Furniture and Equipment under $1,000 Books/Publ/Subs/Data Bases

500 275 210 100 250

450 105 250 250 500 1,200 3,500 500 300 10,000 Records Management

7,000

60 Total Supplies

224,833

3,500 3,500

A/P checks ARB payroll checks ARB direct deposit vouchers Business Cards, ID Badges & Name Plates Miscellaneous print jobs

General mail postage PO box rental Shipping charges

Metro Study Austin American Statesman Austin Business Journal GASB Subscription Survey monkey Miscellaneous publications Online test for applicants Legislative Tracking Subscription USPAP Books Angelou Economics Monthly Updates Additional Market Research Publications Biweekly shredding Microfilm- appraisal roll & permanent records

Administration Dues & Memberships

Travel/Meals/Lodging

10,135

41,990

Detail Description 2,800 200

Walnut Creek Improvement Association Metro CAD

175 90 35 360 75 4,000 100

ARMA TDLR TX Soc. Sec. Program (ERS) GFOA GTOT TAAD Comptroller's Coop Membership

350 350 100 1,500

IAAO SHRM TAAO Other

3,000 25,000 5,040 1,100 750 2,000 1,500 1,600 2,000

Training & Education

111,715

500 500 250 750 250 250 1,500 2,500 2,550 14,300 30,000 30,000 750

TAAD Conference IAAO Conference GIS/CAMA ConferenceAd Valorem Taxation Seminar TAAO Conference ESRI User Conference ESRI User Conference TA Conference Other

Department Budgets

2017 Budget

Chief Appraiser Deputy Chief of Appraisal HR Director Finance & Facilities Officer Records Coordinator TAAD Courses Angelou Economic Forecast Forum Annual Legal Seminar GIS/CAMA Conference IAAO Conference IAAO In-house Training Classes Appraisal Institute Courses IREM Economic Forecast Forum

Administration 2017 Budget Training & Education (Cont.)

Department Budgets

Advertising/Legal Notices

Detail Description 600 10,000 645

24,500

Legislative Update Management Training Open Government Conference

975 675 1,875 1,140 705 3,000 3,000

Property Tax Institute TA Conference TAAD Conference TAAO Conference TCDRS Conference ESRI User Conference Tuition Reimbursement for TCAD Employees

5,000

Miscellaneous Training

14,750 3,500

Property Tax Benefits ARB Notice Accepting Application

2,500

Notice of Budget

1,000 2,750

RFP/RFQ Postings Employment Ads

Employee Recognition

25,000

10,000 10,000 5,000

Employee recognition IAAO Designation Reward Fee Appraiser License Reward

Board of Directors

43,500

18,000 20,000

Taxpayer Liaison Officer BOD General Counsel

Utilities

94,060

1,500 1,500

Annual TAAD Conference Travel Expenses for BOD Members

2,500

Other costs associated with the BOD

85,000 4,200 1,020 3,840

Telephone & Communication

45,000

Internet Services

42,900

Legal & Attorney- Personnel

35,000

Electricity & Water Trash Pickup Recycling Cable

Local/Long Distance Telephone 36,000 6,900

iPad Data Plan AT&T Mobility wireless data cards

Human resources legal costs

Administration Accounting & Audit

17,290

Detail Description 16,500 715 75

Annual Audit Cost CAFR & Budget Submission to GFOA Investment Policy Certification

Appraisal Services

462,820

101,820 11,000 350,000

Professional Services

103,893

7,213

Direct Pay Administrative Fee

4,080

Flex System Administrative Fee

Professional Services- Payroll

32,000

BPP Appraisal Services Circuit of the America Appraisal Fee Appraisals for Commercial & High End Residential Properties

1,250 1,350 75,000 15,000

Interpreter Laminating Services Aerial drone project Miscellaneous

25,000

Payroll Processing Fees

7,000

Time Clocks

Rental Office Machines

43,800

800 43,000

Rental Storage Space

7,910

3,660 4,250

Off-site warehouse & storage Parking Lot Lease

Repair & Maintenance- Equipment

6,600

4,000 400

Pitney Bowes Mail Equipment Fire Alarm Test & Inspect

500 200 500 1,000

Elevator Maintenance Security System AED Machines Other Equipment

Building Repair/Maintenance

62,000

11,400 48,000 800 1,200 600

Postage Security Devise Rental Copier Leases

Department Budgets

2017 Budget

Grounds Maintenance Building Maintenance Liebert Maintenance Quarterly Filter Changes Quarterly Pest Control

Administration 2017 Budget Building Cleaning Service

43,120

Detail Description 24,000 12,000 5,120 500 1,500

Property Insurance

7,500

Liability Insurance

32,000

Security Services

129,500

Department Budgets

Vehicle Fuel Vehicle Maintenance Bank Fees

Total Services

600 9,000

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

Building Patrol Fire Alarm Test & Inspect Armed security officer

Vehicle Fuel Vehicle Maintenance Bank Charges

1,433,633

Capital Expenditures

115,000

Total Capital & Debt

115,000

Total Operating Expenditures

1,800

4,200 500 124,800

Janitorial Services Janitorial Supplies

3,106,885

15,000 100,000

A/C Replacement Transfer to reserves- Capital Expenditures

Administration 2016 Budget

2015 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

Salaries Auto Allowance Overtime Seasonal & Temporary Medicare Tax Retirement Health Insurance

824,677 6,600 12,000 5,000 12,228 151,790 178,385

921,851 6,600 11,500 5,000 10,843 134,598 211,462

796,449 13,050 4,000 5,000 9,328 115,799 211,463

642,193 6,304 10,776 13,350 9,485 1,134,438 98,932

(97,174) 500 1,385 17,192 (33,077)

-10.54% 0.00% 4.35% 0.00% 12.77% 12.77% -15.64%

Deferred Compensation Dental Insurance

59,754 3,486

3,031

2,267

2,001

59,754 455

100.00% 15.01%

Life Insurance Disability Insurance Long Term Care (LTC) Employee Assistance Program Workers Compensation

2,973 4,381 3,755 3,390 35,000

1,516 3,769 3,405 3,390 32,500

1,516 3,242 3,405 3,390 32,500

1,582 2,599 2,077 3,390 28,429

1,457 612 350 2,500

96.09% 16.23% 10.28% 0.00% 7.69%

Unemployment Insurance

30,000

2,061

2,077

27,939

1355.60%

1,333,419

1,351,526

1,203,486

1,955,556

(18,108)

-1.34%

1,335 11,200 146,343

1,485 9,800 111,200

1,600 8,400 103,500

1,280 10,327 143,050

(150) 1,400 35,143

-10.10% 14.29% 31.60%

18,900

18,630

18,260

19,790

270

1.45%

5,000 35,055 -

20,000 41,485 1,000

5,000 46,806 1,000

62,780 26,280 -

(15,000) (6,430) (1,000)

-75.00% -15.50% -100.00%

7,000

4,000

2,440

16,415

3,000

75.00%

Total Supplies

224,833

207,600

187,006

279,922

17,233

8.30%

Dues & Memberships

10,135

8,830

8,000

7,449

1,305

14.78%

111,715 41,990 24,500 25,000

121,665 21,830 21,500 22,500

124,930 18,130 31,500 17,300

55,555 8,675 22,156 12,661

(9,950) 20,160 3,000 2,500

-8.18% 92.35% 13.95% 11.11%

43,500 94,060 45,000

57,040 97,140 33,084

26,950 102,960 28,800

66,223 83,787 39,755

(13,540) (3,080) 11,916

-23.74% -3.17% 36.02%

Total Payroll Costs Printing Paper Postage & Freight- In House Operating Supplies Furniture and Equipment under $1,000 Books/Publ/Subs/Data Bases Microfilm Records Management

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

Department Budgets

2017 Budget

Administration 2017 Budget

Department Budgets

Internet Services Legal & Attorney- Personnel Accounting & Audit

2016 Budget

2015 Budget

2015 Actual

% Inc (Dec)

42,900 35,000 17,290

38,100 35,000 16,725

33,300 41,000 15,745

35,885 14,290 16,290

4,800 565

12.60% 0.00% 3.38%

Appraisal Services Rental Office Machines Professional Services Professional Services- Payroll Rental Storage Space Repair & MaintenanceEquipment

462,820 43,800 103,893 32,000 7,910

462,820 39,600 23,459 30,000 7,730

582,820 47,200 268,250 32,000 8,450

313,320 42,990 126,749 29,520 7,245

4,200 80,434 2,000 180

0.00% 10.61% 342.87% 6.67% 2.33%

6,600

8,800

8,700

4,544

(2,200)

-25.00%

Building Repair/Maintenance

62,000

62,120

62,700

45,306

(120)

-0.19%

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

43,120 7,500 32,000 129,500 1,800 600

42,120 7,500 32,000 101,460 1,800 600

41,700 7,500 32,000 22,900 1,800 600

37,876 4,513 23,412 64,272 932 287

1,000 28,040 -

2.37% 0.00% 0.00% 27.64% 0.00% 0.00%

Bank Fees Prompt Payment Discount

9,000 -

1,800 -

2,876 (24)

7,200 -

400.00% 0.00%

1,433,633

1,295,223

1,567,035

1,066,543

138,410

10.69%

Capital Expenditures

115,000

140,000

215,000

120,009

(25,000)

-17.86%

Total Capital & Debt

115,000

140,000

215,000

120,009

(25,000)

-17.86%

3,106,885

2,994,349

3,172,527

3,422,030

112,535

3.76%

112,535

3.76%

Total Services

Total Operating Expenditures

Admin Department Net Change 16-17 Increase (Decrease)

$ Inc (Dec)

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

2017 Budget

2016 Budget

$ Inc (Dec)

% Inc (Dec)

2015 Budget

2015 Actual

10 1,333,419 224,833 1,433,633 115,000 $ 3,106,885

9 1,351,526 207,600 1,295,223 140,000 $ 2,994,349

1 (18,107) 17,233 138,410 (25,000) $ 112,536

11.11% -1.34% 8.30% 10.69% -17.86% 3.76%

1,955,556 279,922 1,066,543 120,009 $ 3,422,030

2017Administration Expenditures 3.70%

Payroll Expenditures 42.92%

Supplies Expenditures Service Expenditures

46.14%

Department Budgets

Capital & Debt Expenditures

7.24%

Administration Expenditures 1,600,000 1,400,000 1,200,000 1,000,000 2017 Budget

800,000

2016 Budget

600,000

2015 Budget

400,000 200,000

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

68 Department Budgets

Director Information Technology (1)

Network Support Manager (1)

Database Analyst (1)

Software Analyst (1)

Help Desk - Appl. Sup (1)

Network Technician (1)

GIS Manager (1)

GIS/PACS Tech (3)

Number of Position Positions Grade Director Information Technology 1 19 GIS Manager 1 12 Network Support Manager 1 13 Data Base Analyst 1 19 Software Analyst 1 10 Help Desk- Application Support 1 6 Network Technician 1 6 Help Desk Technician 2 4 GIS/PACS Technician 3 4

Department Budgets

Help Desk Technician (2)

$ $ $ $ $ $ $ $ $

Hourly Range 47.37 - $ 66.32 33.04 - $ 46.25 34.76 - $ 48.69 47.37 - $ 66.32 29.55 - $ 41.37 22.84 - $ 32.00 22.84 - $ 32.00 18.43 - $ 25.81 18.43 - $ 25.81

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

Total Employee Benefit $ 40,428 - $ 51,288 $ 32,215 - $ 39,786 $ 33,201 - $ 41,184 $ 40,428 - $ 51,288 $ 30,215 - $ 36,989 $ 26,369 - $ 31,619 $ 26,369 - $ 31,619 $ 23,842 - $ 28,071 $ 23,842 - $ 28,071

69 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.

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.

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 January 31 February 1 March 31 April 16 July 19 September 1 September 15 Quarterly Monthly March 31 March 31 March 31 July 10 September 15 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 Department

2017 Goals PBX Replacement

Output Measure Successful deployment of equipment

Efficiency Measure Better connectivity

More features VM4 Host Replacement

Successful deployment of equipment and configuration of system

Field Device (iPad) Replacement

Successful deployment of equipment and configuration

Wireless Controller

Successful deployment of equipment and configuration

Additional processing power Increase flexibility minimizing downtime Less time by support staff for problems related to older hardware New functionality to increase field productivity Less downtime Better coverage

Replace end of list software SQL Server

Successful deployment and migration of data

Increased performance of databases

Develop and deploy GIS/ Appraisal tools

Successful deployment of GIS and Appraisal tools for staff

Increased accuracy in records and the appraisal roll in general Better tools for use in the appeals and evidence packets

Better tools for use in the appraisal process

Department Budgets

Information Technology

Less noise

Department Accomplishments 1. 2. 3. 4. 5. 6. 7.

Replaced end of life VM hosts, upgraded management tools Replaced and upgraded aging equipment at the co-location Deployed new Taxpayer Portal (Upgraded e-file and new Homestead Portal) Deployed new HTML5 webmap on TCAD website Further automated and streamlined evidence packet creating process Modified agent check-in app with QR-code reading from the already deployed iPad Deployed commercial income tools for use in analysis

Information Technology 2017 Budget Salaries

771,202

Overtime

17,500

Medicare Tax

11,436

Retirement

Department Budgets

Deferred Compensation

58,725

Health Insurance

142,062

Dental Insurance

4,183

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

2,907

Employer paid life insurance at 31.35% of base salary

Disability Insurance

4,284

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

4,506

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

1,158,771

Printing

Paper

141,966

Detail Description

Postage & Freight- Special Services

114,300

Employer paid health insurance at $941.69 per employee per month

8,250 13,000 65,000

Protest season printing Renditions Notice of Appraised Value Printing

18,000 50 10,000

TCAD Envelopes Business Cards/ID Badges Homestead Applications for Audit

3,500

3,500.00

IT Paper

162,000

135,000

Notice of Appraised Values Postage

15,000 12,000

Renditions Postage Homestead Applications Postage

Information Technology 2017 Budget

Operating Supplies- Equipment

42,500

155,150

Operating Supplies- Software

15,000

Books/Publ/Subs/Data Bases

790

Total Supplies

30,000 12,500

See Operating Supplies- Equipment Details See Operating Supplies-Software Details 500 290

NCOA/CASS Training Manuals

493,240

Dues & Memberships

TDLR Registration

Training & Education

50,000

500 4,500 20,000 25,000

Internet Services

32,300

Professional Services

71,000

Rental Storage Space

Printing Supplies Office & PC Supplies

9,600

TAAD Courses Stormwind Training Portal IT Training GIS Training

See telephone & communications details 65,000

Services provided by Subvenion

3,500 2,500

Miscellaneous Contract Services Voice Work for Phone System

Off-site storage for backups & perm records

Hardware/Equipment Maintenance

103,225

See hardware maintenance details

Software Maintenance

904,306

See software maintenance details

Aerial Photography

215,226

Total Services

1,385,747

Department Budgets

Operating Supplies

Detail Description

125,079 90,147

County-wide aerial photography Pictometry Change Finder

Information Technology 2017 Budget Capital Expenditures ($1,000 or more)

Total Capital Equipment

Department Budgets

Total Operating Expenditures

279,900

279,900 3,317,658

Detail Description See Hardware/Software Capital Expenditure details

(Less than $1,000) Hardware: Emergency Hard Drives Miscellaneous Parts & Supplies Backup Tapes/other equipment UPS Battery Replacements Microphone Repairs in Panel Rooms Monitors Scanners iPads Printers Projectors Laptops Wireless Access Points

Total Operating Supplies- Equipment

Operating Supplies- Software (Less than $1,000) Software: iPad Software/Applications Miscellaneous Software Purchases

Total Operating Supplies- Software

Hardware Maintenance

2017 Budget 3,000 18,000 5,000 26,400 2,500 30,000 18,000 42,500 2,500 1,500 4,500 1,250

155,150

2017 Budget 10,000 5,000

15,000

CISCO Maintenance Contract APC Maintenance Printer Maintenance Other Equipment & PC Maintenance Pitney Bowes Inserter Dell Gold Support for Servers VMware Support/Maintenance

2017 Budget 37,000 4,300 6,000 7,500 2,000 25,000 21,425

Total Hardware Maintenance

103,225

Department Budgets

Operating Supplies- Equipment

Department Budgets

Software Maintenance

2017 Budget

PACS Co-Development Programming: PACS Appraisal Maintenance Pacs Field Device- Device Maint. Pacs Field Device- Server Maint. Cloud Hosting Fee PACS Co-Development Programming Commvault ESRI Barracuda Antivirus Software Sage Fund Accounting Annual Maintenance Phone System Software/Support Maintenance CD/DVD Publisher AirWatch LLC

257,048 26,460 5,512 15,112 510,000 30,000 31,395 5,000 5,000 8,235 5,124 2,920 2,500

Total Software Maintenance

904,306

Telephone & Communication (Internet, Telephone & Data) Prismnet Co-Location Services Prismnet Fiber Optic ISP Services Domain Registration/Certificates

Total Internet & Data Services

2017 Budget 7,200 24,000 1,100

32,300

($1,000 or more) Hardware: Servers Online Protest Expansion Storage VM4 Replacement Cisco Wireless Controller Phone System Replacement VM Host- w/ ESXi license

2017 Budget 10,000 6,000 17,000 5,500 75,000 18,500

Software: Windows Server Datacenter Microsoft Exchange 2016 VLA Windows Server STD 2014 VLA

9,000 8,000 30,900

Transfer to reserves- Computer Equipment Replacement Transfer to reserves- Network Equipment Replacement

50,000 50,000

Total Hardware/Software Capital Expenditures

279,900

Department Budgets

Hardware/Software Capital Expenditures

Information Technology 2017 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

771,202 17,500

774,279 17,500

784,183 8,200

695,586 4,254

(3,077) -

-0.40% 0.00%

Medicare Tax Retirement Health Insurance Deferred Compensation Dental Insurance Life Insurance Disability Insurance

11,436 141,966 142,062 58,725 4,183 2,907 4,284

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

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

9,953 124,619 90,637 2,909 1,945 3,201

(45) (554) (20,969) 58,725 141 885 293

-0.39% -0.39% -12.86% 100.00% 3.49% 43.77% 7.34%

4,506 -

4,540 2,748

4,540 2,769

1,671 2,926

(34) (2,748)

-0.75% -100.00%

1,158,771

1,126,154

1,127,122

937,700

32,617

2.90%

Printing Paper

114,300 3,500

114,800 3,500

108,610 6,000

103,782 3,067

(500) -

-0.44% 0.00%

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

162,000 42,500 155,150 15,000 790

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

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

157,120 41,671 107,238 10,111 386

(5,000) 5,000 (85,350) (60,000) (1,450)

-2.99% 13.33% -35.49% -80.00% -64.73%

493,240

640,540

364,266

423,374

(147,300)

-23.00%

Dues & Memberships Training & Education Internet Services Professional Services Rental Storage Space Hardware/Equipment Maintenance

90 50,000 32,300 71,000 9,600 103,225

135 15,500 29,900 75,000 9,600 107,585

90 8,310 29,900 77,000 12,000 67,300

90 6,704 29,554 55,004 9,437 63,414

(45) 34,500 2,400 (4,000) (4,360)

-33.33% 222.58% 8.03% -5.33% 0.00% -4.05%

Software Maintenance Aerial Photography

904,306 215,226

663,934 215,226

665,174 78,240

617,689 185,837

240,372 (0)

36.20% 0.00%

1,385,747

1,116,880

938,014

967,729

268,867

24.07%

Total Payroll Costs

Department Budgets

2015 Budget

Salaries Overtime

Long Term Care (LTC) Unemployment Insurance

Total Supplies

Total Services

2016 Budget

Information Technology

Capital Expenditures

2017

2016

2015

Budget

Actual

Inc (Dec)

% Inc (Dec)

279,900

353,872

391,000

449,711

(73,972)

-20.90%

279,900

353,872

391,000

449,711

(73,972)

-20.90%

3,317,658

3,237,446

2,820,402

2,778,514

80,212

2.48%

($1,000 or more)

Total Operating Expenditures

IT Department Net Change 16-17

80,212

2.48%

Increase (Decrease)

Department Budgets

Total Capital Equipment

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

2017 Budget

2016 Budget

$ Inc (Dec)

% Inc (Dec)

0.00%

1,158,771 493,240 1,385,747 279,900

Total Expenditures

$ 3,317,658

1,126,154 640,540 1,116,880 353,872 $

3,237,446

2015 Budget

2015 Actual

32,617 -147,300 268,867 -73,972

2.90% -23.00% 24.07% -20.90%

1,127,122 364,266 938,014 391,000

937,701 423,375 967,729 449,711

80,212

2.48%

$ 2,820,402

$ 2,778,516

2017 IT Expenditures 8.44% Payroll Expenditures

34.93%

Supplies Expenditures Service Expenditures

41.77%

Department Budgets

Capital & Debt Expenditures

14.87%

IT Expenditures 1,400,000 1,200,000 1,000,000 800,000

2017 Budget 2016 Budget

600,000

2015 Budget

400,000

200,000

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Director Customer Service (1)

Manager Customer Service (1)

Customer Service Representatives (14) Department Budgets

Receptionist (1)

Employee Position Customer Service Director Customer Service Mgr. Customer Service Rep. Receptionist

Number of Positions 1 1 14 1

Position Grade 15 8 2 2

$ $ $ $

Hourly Range 37.39 - $ 52.35 26.34 - $ 36.87 14.75 - $ 20.65 14.75 - $ 20.65

Auto Allowance $ $ $ $ -

Total Employee Benefit $ 34,708 - $ 43,282 $ 28,375 - $ 34,410 $ 21,733 - $ 25,114 $ 21,733 - $ 25,114

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

Tasks Homestead Reset

Deadline January 31

Homestead Processing

February - April

Exemption Audits

December â&#x20AC;&#x201C; February

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

September 15 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

Department Goals

Customer Service

Department

2017 Goals Improve online portal for processing

Train staff on all facets of homestead exemptions Train staff on scanning homestead applications

Output Measure

Efficiency Measure

Find ways to ensure taxpayers are aware of the Texas driverâ&#x20AC;&#x2122;s license or ID address requirement Reduce processing time for homestead applications

Stay up to date on portal submissions

Scan in homestead applications for walk-in customers

Reduce taxpayer wait time

Retain proficient staff

Department Accomplishments

Department Budgets

1 Cross trained deed processing staff to handle walk-in customers at the front counter 2 Cross trained on phone procedures and processing homestead exemptions 3 All prior year absolute exemptions were processed

Customer Service 2017 Detail Description

Budget Salaries

608,326

Overtime

17,500

Seasonal & Temporary

90,000

Medicare Tax

10,379

Retirement

Department Budgets

Deferred Compensation

45,885

18% Contribution rate The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

201,254

Dental Insurance

5,926

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

2,443

Employer paid life insurance at 31.35% of base salary

Disability Insurance

3,600

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

6,383

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

1,120,544

Printing Operating Supplies Books/Publ/Subs/Data Bases

128,848

District pays a matching 1.45% of gross wages

Total Supplies Training & Education

Employer paid health insurance at $941.69 per employee per month

Business cards & ID badges

3,000

Office Supplies

15,948

15,648 300

CLEAR Investigator Subscription Death Data File

18,998 250

Miscellaneous Training

Customer Service 2017 Budget

Detail Description

Repair & Maint. Contracts

1,516

KIPP 7100 Printer Maintenance

Deed Copies

2,500

Deed Copies

Total Operating Expenditures

4,266 1,143,808

Department Budgets

Total Services

Customer Service 2016

2015

Budget

Actual

Inc (Dec)

Salaries Overtime

608,326 17,500

578,028 17,500

704,164 10,000

508,556 45,698

30,298 -

5.24% 0.00%

Temporary/Contract Medicare Tax Retirement Health Insurance Deferred Compensation Dental Insurance Life Insurance

90,000 10,379 128,848 201,254 45,885 5,926 2,443

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

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

147,770 6,796 99,392 115,179 3,270 1,389

474 5,888 (29,707) 45,885 200 (421)

0.00% 4.79% 4.79% -12.86% 100.00% 3.49% -14.69%

3,600 6,383

3,443 6,432

3,535 6,432

2,378 3,744

157 (49)

3,893

3,923

2,902

(3,893)

4.57% -0.76% 100.00%

1,120,544

1,071,712

1,102,599

937,074

48,832

4.56%

50 3,000 15,948

200 6,500 14,833

100 5,734 12,115

39 2,622 16,072

(150) (3,500) 1,115

-75.00% -53.85% 7.52%

18,998

21,533

17,949

18,733

(2,535)

-11.77%

0.00%

250 1,516 2,500

250 1,516 2,000

250 1,800 4,000

1,176 2,200

500

0.00% 0.00% 0.00% 25.00%

Total Services

4,266

3,766

6,095

3,376

500

13.28%

Capital Equipment

3,162

0.00%

3,162

0.00%

1,143,808

1,097,011

1,126,643

962,345

46,797

4.27%

Disability Insurance Long Term Care (LTC) Unemployment Insurance Total Payroll Costs

Department Budgets

2017

Printing Operating Supplies Books/Publ/Subs/Data Bases Total Supplies Dues & Memberships Training & Education Travel, Meals & Lodging Repair & Maint. Contracts Deed Copies

Total Capital Equipment Total Operating Expenditures

86 Customer Service Department Net Change 16-17 Increase (Decrease)

46,797

4.27%

2017 budget

2016 Budget

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

1,120,544 18,998 4,266 -

Total Expenditures

1,143,808

$ Inc (Dec)

1,097,011

2015 Budget

2015 Actual

0.00%

1,071,712 21,533 3,766 $

% Inc (Dec)

48,832 (2,535) 500 -

4.56% -11.77% 13.28% 0.00%

46,797

4.27%

1,102,599 17,949 6,095 $

1,126,643

937,074 18,733 3,376 3,162 $

962,345

2017 Customer Service Expenditures 1.66%

0.37%

0.00% Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures 97.97%

Customer Service Expenditures 1,200,000 1,000,000 800,000 2017 Budget

600,000

2016 Budget 2015 Budget

400,000 200,000

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 Position Positions Grade 1 15 1 8 1 3 1 3 15 2

Auto Hourly Range Allowance $37.39 - $52.35 $ $26.34 - $36.87 $ $17.71 - $24.81 $ $17.71 - $24.81 $ $14.75 - $20.65 $ -

Total Employee Benefit $34,708 - $43,282 $28,375 - $34,410 $23,426 - $27,498 $23,426 - $27,498 $21,733 - $25,114

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

Tasks Drawing and entering plans Appointment of Agent Fieldwork Inspection Data Entry for all Appraisal Divisions Rendition Data Entry Protest â&#x20AC;&#x201C; Entry Penalty Waivers Protest â&#x20AC;&#x201C; Hearings Protest - ARB Records Sketch Verification Entering Mechanic Liens and Permits

Deadline All year long All year long March 2

Key Players Appraisal Support Appraisal Support Appraisal Support

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

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

Department Goals 2017 Goals

Output Measure

Efficiency Measure

Draw all plans on system before Appraisers go to the field

1/hr. New

Error rate below 1.5% to meet

3/hr. Remodel 6/hr. Copy

standards

Research and enter building permits and mechanic liens

28/hr. Building Permits

Error rate below 1.5% to meet

10/hr. Mechanic Liens

standards

Complete BPP field work

8/hr. New

Error rate below 1.5% to meet

30/hr. Changes

standards

10/hr. Entry

Error rate below 1.5% to meet

33/hr. Scan 50/hr. Extension Request 20/hr. Waiver Request

standards

Enter Appointment of Agent forms

40/hr. Individual 40/hr. Revocations

Error rate below 1.5% to meet standards

Complete Appeals Season

22/hr. Manual protest entry 400/hr. Mass protest entry 12/hr. Affidavit processing 8/hr. ARB hearing data entry 95/hr. Certified ORD letters

Error rate below 1.5% to meet standards

Complete BPP Renditions

Department Budgets

Appraisal Support

Department

Department Accomplishments 1. 2. 3. 4. 5. 6.

Completed 3900 plans, 2650 copy plans, 215 master plans and reviewed 17,000 using sketch verification. Researched and entered 6000 building permits and mechanic liens. Entered 3600 BPP new setups and 39,000 BPP changes. Completed entry on all BPP Renditions, scanned 24,000 renditions and entered 3900 extension requests. Entered 46,000 Appointment of Agent forms. Entered, scheduled and processed hearing data for 104,000 protests. Rescheduled 1300 hearings.

Appraisal Support 2017

Detail Description

Budget Salaries

722,984

Overtime

26,842

Temporary/Contract

50,000

Medicare Tax

11,597

Retirement

Department Budgets

Deferred Compensation

58,851

18% Contribution rate The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

224,931

Dental Insurance

6,623

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

2,701

Employer paid life insurance at 31.35% of base salary

Disability Insurance

3,980

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

7,134

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

1,259,612

Printing

Operating Supplies

2,500

Total Supplies

2,550

Dues & Memberships

143,969

District pays a matching 1.45% of gross wages

Training

Total Services Total Operating Expenditures

90 2,500

2,590 1,264,752

Employer paid health insurance at $941.69 per employee per month

Business cards, name plates & ID badges Office Supplies

TDLR (2 @ $45 each) Miscellaneous Training

Salaries Overtime Temporary/Contract Medicare Tax Retirement Deferred Compensation Health Insurance

2017

2016

2015

Budget

Actual

Inc (Dec)

722,984 26,842 50,000 11,597 143,969 58,851 224,931

677,794 26,842 50,000 10,919 135,544 258,132

834,112 25,000 27,000 12,554 155,840 285,305

542,816 26,446 142,919 7,866 101,365 103,862

45,190 0 678 8,425 58,851 (33,201)

6.67% 0.00% 0.00% 6.21% 6.22% 100.00% -12.86%

Dental Insurance

6,623

6,400

5,289

3,250

223

3.49%

Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance

2,701 3,980 7,134 -

3,201 3,795 7,189 4,351

3,538 4,364 7,946 4,846

1,555 2,686 2,923 -

(500) 185 (55) (4,351)

-15.63% 4.87% -0.76% -100.00%

1,259,612

1,184,167

1,365,794

935,688

75,445

6.37%

50 2,500 -

100 2,850 420

100 3,024 -

38 1,108 80

(50) (350) (420)

-50.00% -12.28% -100.00%

2,550

3,370

3,124

1,226

(820)

-24.33%

90 2,500 -

90 2,750 -

90 1,610 333

(250) -

0.00% -9.09% 0.00%

2,590

2,840

2,033

(250)

-8.80%

1,264,752

1,190,377

1,371,758

938,947

74,375

6.25%

74,375

6.25%

Total Payroll Costs Printing Operating Supplies Books/Publ/Subs/Databases Total Supplies Dues & Memberships Training Travel, Meals & Lodging Total Services Total Operating Expenditures

Department Budgets

Technical Support

Appraisal Support Department Net Change 16-17 Increase (Decrease)

2017 Budget # of Personnel

2016 Budget

Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

$ Inc (Dec)

1,259,612 2,550 2,590 -

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

1,264,752

$ 1,190,377

% Inc (Dec)

2015 Budget

2015 Actual

0.00% 75,445 (820) (250) -

6.37% -24.33% -8.80% 0.00%

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

935,688 1,226 2,033 -

6.25%

$ 1,371,758

$ 938,947

$ 74,375

2017 Appraisal Support Expenditures 0.20%

0.20%

0.00% Payroll Expenditures Supplies Expenditures

Department Budgets

Service Expenditures Capital & Debt Expenditures

99.59%

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

2017 Budget 2016 Budget

600,000

2015 Budget

400,000

200,000 Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Chief Appraiser

Litigation Attorney (1)

Paralegal (1)

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

Number of Positions 1 1 1 1

Position Grade 19 14 13 5

$ $ $ $

Hourly Range 47.37 - $ 66.32 36.51 - $ 51.12 34.76 - $ 48.69 20.20 - $ 28.33

Sr. Litigation Appraiser (1)

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

$ $ $ $

Department Budgets

Sr. Litigation Attorney (1)

Total Employee Benefit 40,428 - $ 51,288 34,204 - $ 42,577 33,201 - $ 41,184 24,856 - $ 25,960

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

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 2017 Goals

Output Measure

Lawsuit management and resolution of commercial and residential lawsuits through the use of set policy and procedures, to include, pretrial motions, monthly settlement conferences, mediation and trial.

Standard and Metrics measured by reduction and closure of residential and commercial lawsuits (by property type), of all prior year lawsuit, reduction in litigation cost, cost of expert witnesses, and percent loss.

Resolution of lawsuits, through pretrial motions, mediation and trial.

Standard and Metrics measured by the elimination of lawsuits involving three tax years or greater in suit. (Exception: complex litigation with scheduling orders in place, consistent with the court calendar) Standard and Metrics measured by set policy and procedures for lawsuit management and review of and management of status and event codes, cost to defend, expert cost, outside counsel firm cost and fees, progression of the lawsuit, and length of time on the docket not to exceed 24 months. (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Manage Appeals budget involving lawsuit expenses, outside counsel and expert witnesses and reports, through set policy and processes, to include: jurisdictional motions to be filed within ten days of filed lawsuit, lawsuit review by commercial and residential within 10 days of lawsuit being imputed in PACâ&#x20AC;&#x2122;S; settlement conferences being scheduled within 30 days of lawsuit being imputed in PACS; monthly settlement conferences,; monthly lawsuit meetings across divisions; selection of expert witness; mediation; and trial.. Develop effective management of market and equity arbitration, utilizing skills and expertise of TCAD mass appraisers and MAI appraisers.

Implement 85th Legislative Changes to the Property Tax Code, anticipating and preparing for future changes impacting CADS

Standard and Metrics measured by implementation of train and quality control of report writing, assignments through residential and commercial staff, as directed by department directors. Standard and Metrics measured by review and analysis of all relevant legislative bills impacting TCAD, and the implementation of legislative changes impacting the District.

Efficiency Measure Quality control check, measured by the accuracy, efficiency and consistency across residential and commercial portfolios, reduction in the number of pending lawsuits and years in suit, to not exceed lawsuit pendency of over 24 months (Exception: complex litigation with scheduling orders in place, consistent with the court calendar) Quality control check: decreased backlog of prior year suits, all pending litigation either scheduled for pretrial motions, settlement conference, mediation, or trial. Quality control check measured by initial jurisdictional motions, settlement conference results, adherence to lawsuit policy and procedures, duration of lawsuit, not to exceed 24 months (Exception: complex litigation with scheduling orders in place, consistent with the court calendar)

Quality control check measured by Initial assessment of arbitration, potential for negotiations, determination of arbitrator (within 10 days of receipt), and arbitration results.

Department Budgets

Appeals

Dept.

Quality control measured by the training and Implementation of legislative changes impacting ad valorem tax law through review of policy and staff training.

Department Accomplishments 1 2 3 4 5 6 7

Resolution of over 70 commercial lawsuits utilizing mass appraisal settlement conference model Four Season Hotel - Plaintiff Non-suit based on Senior Litigation Appraiser's Review Report Resolution of Mueller lawsuit(s) and protest Resolution of AMD lawsuit and 2016 protest through the use of data retrieval and negotiation Resolution of Dunn v. TCAD Motion Granted case dismissed Reviewed and updated PACS status and event codes for utilization in 2016 lawsuits Utilization of PACS to create documents

8 9

Updated Lawsuit policy and procedures for commercial litigation Utilization of settlement conferences in conjunction with motions to the court to reduce prior year lawsuits

Appeals 2017 Budget Salaries

Department Budgets

381,718

Auto Allowances

9,600

Overtime

1,500

Medicare Tax

5,696

Retirement

District pays a matching 1.45% of gross wages

70,707

18% Contribution rate

Deferred Compensation

33,185

The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

47,354

Employer paid health insurance at $941.69 per employee per month

Dental Insurance

1,394

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

1,387

Employer paid life insurance at 31.35% of base salary

Disability Insurance

2,044

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

1,502

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

556,087

Printing

Detail Description

Business cards, Name Plates and ID Badges

Operating Supplies

1,080

$15 per employee per month - office supplies

Books/Publ/Subs/Data Bases

4,665

Total Supplies

5,795

Dues & Memberships

2,900

3,300 405 110 125 225 500

West Payment Center Information Charges Texas Rules of Civil Trials Texas Pretrial Deadline Calculator Texas Civil Forms Texas Rules of Court Other Miscellaneous Publications

1,330 90 405 475 600

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

Appeals Travel/Meals/Lodging

1,000

Training & Education

1,500

Advertising & Legal Notices

2,000

Attorney & Court Costs

SOAH Arbitration Refunds Expert Witness Costs

Total Services Total Operating Expenditures

1,435,000

Detail Description For use in conjunction with appraisal courses & meetings

Online E-filing Charges 1,120,000 250,000 5,000 10,000 50,000

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

1,722,025 2,283,907

Expert Witness Costs

Department Budgets

2017 Budget

Appeals

Department Budgets

2017 Budget

2015 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

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

381,718 9,600 1,500 5,696 70,707 47,354 33,185 1,394 1,387 2,044 1,502 -

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

407,139 9,240 3,024 5,997 74,866 38,419 1,319 1,161 2,090 1,440 4,185

(132,603) (4,800) (500) (1,935) (24,028) (34,162) 33,185 (627) 376 (609) (768) (1,374)

-25.78% -33.33% -25.00% -25.36% -25.36% -41.91% 100.00% -31.01% 37.20% -22.95% -33.83% -100.00%

Total Payroll Costs

556,087

723,932

713,867

548,880

(167,845)

-23.19%

50 1,080 4,665

50 1,080 5,355

50 1,440 5,735

426 3,587

(690)

0.00% 0.00% -12.89%

5,795

6,485

7,225

4,013

(690)

-10.64%

2,900 1,000 1,500 2,000 1,435,000 1,500 28,125 250,000

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

2,790 664 1,744 1,707 272,885 3,600 144,338

260 500 (100,000) -

9.85% 0.00% 0.00% 33.33% -6.51% 0.00% 0.00% 0.00%

1,722,025

1,821,265

1,573,655

427,728

(99,240)

-5.45%

2,283,907

2,551,682

2,294,747

980,621

(267,775)

-10.49%

Appeals Department Net Change 16-17 Increase (Decrease)

(267,775)

-10.49%

Printing Operating Supplies Books/Publ/Subs/Data Bases Total Supplies Dues & Memberships Travel/Meals/Lodging Training & Education Advertising & Legal Notices Attorney & Court Costs SOAH Arbitration Refunds Expert Witness Costs Total Services Total Operating Expenditures

100

2016 Budget

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

2017 Budget 4 556,087 5,795 1,822,025 $ 2,283,907

2016 Budget 6 723,932 6,485 1,821,265 $ 2,551,682

$ Inc (Dec) -2 (167,845) (1,190) 760 $ (267,775)

% Inc (Dec) -33.33% -23.19% -18.35% 0.04% 0.00% -10.49%

2015 Budget

2015 Actual

713,867 7,225 1,573,655 $ 2,294,747

548,880 4,013 427,728 $ 980,621

2017 Appeals Expenditures

24.35%

Payroll Expenditures 0.25%

Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures

75.40%

Appeals Expenditures 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 2017 Budget

1,000,000

2016 Budget

800,000

2015 Budget

600,000 400,000 200,000

101

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

102 Department Budgets

Department Budgets Employee Position Director Commercial & Business Personal Property Commercial Manager Personal Property Manager Commercial Research Specialist Sr. Personal Property Appraiser Commercial Appraiser Commercial Appraisal Support Specialist Personal Property Appraiser Administrative Assistant

Number of Positions

Position Grade

1 1 1 2 2 7

18 10 10 9 6 6

$ $ $ $ $ $

44.83 29.55 29.55 28.17 22.84 22.84

$ $ $ $ $ $

62.81 41.37 41.37 39.45 32.00 32.00

$ $ $ $ $ $

6,600 6,600 6,600 6,600 6,600 6,600

$ $ $ $ $ $

34,708 30,215 30,215 29,424 26,369 26,369

$ $ $ $ $ $

1 7 1

6 5 3

$ 22.84 $ 20.20 $ 17.71

$ 32.00 $ 28.33 $ 24.81

$ $ $

6,600 -

$ 26,369 $ 24,856 $ 23,429

$ 31,619 $ 29,516 $ 27,498

Hourly Range

Auto Allowance

Total Employee Benefit 43,282 36,989 36,989 35,889 31,619 31,619

103

Commercial and Personal Property 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

104

Tasks Fieldwork Inspections Sales Verification Valuation – Schedule building

Deadline February 1 March 1 April 11

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 April 31 May 15 July 19 September 15 February 1 March 15 March 15 June 1 April 31 May 15 July 19 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 2017 Goals

Output Measure

Efficiency Measure

Review the current Industrial Property Classification. Refine and possible redefine classifications based on market data and trends.

Comparison of 2016 Industrial Classifications compared to new 2017 Industrial Classifications.

Produce Industrial valuations that more accurately reflect the current market trends.

Review all land submarkets based on 2016 certified values to determine areas that need additional delineation and refinement for 2017.

New submarkets or redrawn submarket boundaries.

Data mining TCADâ&#x20AC;&#x2122;s own data to more accurately reflect the current land submarkets and values within them.

Continue to integrate the iPad field devices into our daily workflows during the 2017 field cycle.

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

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

Review the rapidly changing East Austin area to fully understand the current â&#x20AC;&#x153;revitalizationâ&#x20AC;? impacts on commercial values.

More detailed breakdown of interim use properties identified and calibrated into the valuation models.

More efficient valuation and cooperation between the commercial and residential appraisal divisions in this area of rapid revitalization.

Foster continued cross training of Commercial and BPP staffs.

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.

Complete the commercial protest season on June 23rd, 2017.

All improved property commercial protests completed.

This will allow for an earlier start to the 2017 litigation season and allow for more time during the field season and valuation seasons for the commercial staff.

Get an early start on 2017 field work.

Field work start date

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

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.

Continue development of an online rendition portal for use in 2017.

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.

Department Budgets

Commercial & Personal Property Appraisal

Dept.

105

Department Accomplishments

Department Budgets

1. Mailed all Commercial Notices of Appraised Value the first week of April. This was also the earliest completion date in the history of TCAD. 2. Completed all Commercial Improved Property protests by July 1st, 2016. This was the earliest completion date in the history of TCAD. 3. Continued to implement data mining techniques to acquire more market data and create a more accurate appraisal roll. 4. Built on the positive departmental culture that was established in 2015. Pushed to promotes collaboration between appraisal departments/divisions while concurrently achieving organizational results. 5. Continued to cross train the BPP staff to assist with Commercial protests. This year TCAD had three BPP appraisers assist with Commercial protests. 6. Hosted multiple data mining training classes to train other appraisal districts on how and why we collect the type of data we collect and how it relates to more accurate appraisals. 7. Current personal property appraisers completed all field work and associated responsibilities with one less appraiser position than in the past and without a BPP Manager for several months of the year.

106

Commercial & Personal Property Appraisal 2017 Budget

Auto Allowances Medicare Tax Retirement

1,424,760 132,000 22,718

District pays a matching 1.45% of gross wages

282,017

18% Contribution rate

Deferred Compensation

109,170

The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

272,285

Employer paid health insurance at $941.69 per employee per month

Dental Insurance

8,018

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

5,170

Employer paid life insurance at 31.35% of base salary

Disability Insurance

7,619

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

8,636

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

2,272,393

Printing Operating Supplies Books/Publ/Subs/Data Bases

750 2,000 76,755

Business cards, name plates & ID badges

Department Budgets

Salaries

Detail Description

Office Supplies 500 500 500 500 32,000 2,500 130 700 1,200 650 325 400 1,200 500 8,350 12,420

Austin Area Apartment Survey Austin Office Market Survey Austin Area Multi-tenant Retail Survey Austin Area Retail Survey CoStar Sales Subscription Austin Investors Interest Austin Business Journal Annual Trends PKF Consulting M&S Commercial Cost Estimator 7 (1 seat) Valuation Services Book Robert G. Watts- Realtyrates.com Real Estate Research Corp. Smith Travel Research Publication Apartment Association Income/Expense Survey Axiometrics Apartment & Student Housing Subscription Real Capital Analytics Subscription

107

Commercial & Personal Property Appraisal 2017 Budget

Department Budgets

Books/Publ/Subs/Data Bases (cont.)

108

Detail Description 150 2,000 105 75 8,550 500 500 2,500

Aircraft Bluebook Guide for Construction Equipment Used Car Guide Older Used Car Guide Tax Guide- Infonation, Inc. Vehicle Inquiries VREF Online Subscription Other miscellaneous subscriptions

Total Supplies

79,505

Dues & Memberships

1,035

TDLR Registration Appraisal Licenses @ $45 each

Training & Education

8,000

Miscellaneous Training

Total Services

9,035

Total Operating Expenditures

2,360,933

Commercial & Personal Property Appraisal

Salaries Overtime Auto Allowances Medicare Tax

2016 Budget

2015 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

1,424,760 132,000 22,718

1,328,900 125,402 21,049

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

1,199,009 319 100,444 18,136

95,860 6,598 1,669

7.21% 0.00% 5.26% 7.93%

282,017 109,170 272,285 8,018 5,170 7,619 8,636

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

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

231,416 166,140 5,057 3,330 5,498 5,101

20,715 109,170 (26,605) 608 1,463 303 312

5,038

5,077

(5,038)

7.93% 100.00% -8.90% 8.20% 39.46% 4.14% 3.75% 100.00%

2,272,393

2,067,338

2,035,347

1,734,450

205,055

9.92%

750 2,000 76,755

450 1,970 62,252

350 1,392 57,532

701 1,487 58,600

300 30 14,503

66.67% 1.52% 23.30%

Total Supplies

79,505

64,672

59,274

60,788

14,833

22.94%

Dues & Memberships Training & Education

1,035 8,000

1,035 6,000

1,195 11,000

975 7,654

2,000

0.00% 33.33%

Total Services

9,035

7,035

12,195

8,629

2,000

28.43%

2,360,933

2,139,045

2,106,816

1,803,867

221,888

10.37%

Retirement Deferred Compensation Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance Total Payroll Costs Printing Operating Supplies Books/Publ/Subs/Data Bases

Total Operating Expenditures

Commercial Appraisal Department Net Change 16-17 Increase (Decrease)

221,888

Department Budgets

2017 Budget

10.37%

109

2017 Budget 23 2,272,393 79,505 9,035 $ 2,360,933

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

2016 Budget 22 2,067,338 64,672 7,035 $ 2,139,045

$ Inc (Dec) 1 205,055 14,833 2,000 $ 221,888

% Inc (Dec) 4.55% 9.92% 22.94% 28.43% 0.00% 10.37%

2015 Budget

2015 Actual

2,035,347 59,274 12,195 $ 2,106,816

1,734,450 60,788 8,629 $ 1,803,867

2017 Commercial Appraisal Expenditures 3.37%

0.38%

0.00% Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures 96.25%

Commercial Appraisal Expenditures 2,500,000

2,000,000

1,500,000

2017 Budget 2016 Budget

1,000,000

2015 Budget

500,000

110 Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Director Residential Appraisal (1) Admin Asst. (1)

Residential Specialist (1)

Support Specialist (1)

Team Lead (2)

Ag Administrator (1)

Residential Appraisal Manager (1)

Agriculture & Residential Appraisal Manager (1)

Team Lead (1)

Residential Apprsiser (11)

Sr. Residential Apprsiser (1)

Residential Apprsiser (11)

Department Budgets

Residential Appraisal Manager (1)

Residential Apprsiser (11)

Employee Position

Number of Positions

Position Grade

Director Residential Appraisal Residential Appraisal Manager Agriculture & Residential Manager Residential Specialist Residential Appraisal Team Lead Sr. Residential Appraiser Residential Appraiser Administrative Assistant Ag Administrator Support Specialist

1 2 1 1 5 1 33 1 1 1

18 10 10 10 6 5 5 4 3 2

Hourly Range $44.83 $29.55 $29.55 $29.55 $22.84 $20.20 $20.20 $18.43 $17.71 $14.75

$62.81 $41.37 $41.37 $41.37 $32.00 $28.33 $28.33 $25.81 $24.81 $20.65

Auto Allowance $ $ $ $ $ $ $ $ $ $

6,600 6,600 6,600 6,600 6,600 6,600 6,600 -

Total Employee Benefit $34,708 $30,215 $30,215 $30,215 $26,369 $24,856 $24,856 $23,842 $23,429 $21,733

$43,282 $36,989 $36,989 $36,989 $31,619 $29,516 $29,516 $28,071 $27,498 $25,114

111

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.

112

Key Tasks and Deadlines Tasks Fieldwork Inspections Agricultural Applications

Deadline February 1 February 1

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 March 31 April 11 April 11 April 11 April 31 May 15 July 19 September 15

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 2017 Goals

Output Measure

Use Marshall & Swift, and other cost resources, to analyze and adjust cost tables for "8-,8,8+" sub classed homes

More even distribution of adjustments between "7" and "8" subclasses homes in Sales and Equity grids

High-end "replacement cost new" and ratio studies will more closely match permit cost and sales data.

Analyze, quantify, and accurately adjust for the contributory value of secondary improvements (e.g. garage apartments, "granny" flats, detached living quarters, etc.â&#x20AC;Ś)

Paired sales analysis, and ratio studies, will indicate uniform accuracy of valuation with sale comparables containing, and not containing, secondary improvements Every home in Alpha sections K, L, Y will have "main" images in PACs

Valuation of ever-increasing population of Austin homes with secondary improvements will be more accurate

Partner with Harris govern and internal I.T. for uniform Residential evidence packets to publish to online portal for home owner viewing Calibrate and value Alpha section "Y" according to the "Class Calculator" through stored "Feature" level characteristics in PACs

1 version of Residential evidence packet, containing the same format of files, autogenerates and publishes to online portal Homes with identical relevant characteristics (# of corners, uniqueness, roof pitch, etc.â&#x20AC;Ś) will be classed identically, regardless of appraiser

Manual Residential evidence packet generation, and delivery, will be essentially obsolete, resulting in improved efficiency and owner experience Uniform and equitable classing of homes will result in more accurate contributory values and mass market adjustments

Identify and reasonably adjust properties within new FEMA 100year flood map

All Residential parcels located within the new 100-year flood plain will be labeled with a "Flood" land adjustment equal to the local market effect

Values will reflect changes to, and local market impact of, new FEMA 100-year floodplain

Consolidate urban condo neighborhoods according to local market factors; reduce quantity of condo neighborhoods in K,L,X,Y by 50%

Increased sample size in condo sales profiles

More uniform urban condo value increases once consolidated into larger contributing market segments

To enable wide scale implementation for 2018; all images needed for the "Class Calculator" will be obtained in the urban core

Efficiency Measure

"Class Calculator" output will be easily indicated by images already on PACs by the 2017 appeals season

Department Budgets

Residential Appraisal

Department

Department Accomplishments 1 Implemented standardized classroom training modules, and codified process workflows, for all 3 phases of property tax calendar: field, valuation, appeals. 2 Completed valuation and "dropped" Notices of Appraised Values by April 4th, 2016 3 Implemented more accurate "dual-axis depreciation" matrix that linked maximum home depreciation to subclass of home 4 Utilized new Condition categories: Average + and Good + to more accurately capture the contributory cost value of updates and remodels 5 Completed informal appeal hearings (agents and owners) by August 12, 2016

113

Residential Appraisal 2017 Budget Salaries Auto Allowances

Department Budgets

2,513,969 286,800

Overtime

84,000

Medicare Tax

41,829

Retirement

Detail Description

District pays a matching 1.45% of gross wages

519,258

18% Contribution rate

Deferred Compensation

207,483

The District contributes 5% of the annual salary on a 5 year sliding vest; the District also matches at 100% on the first 3% contributed, and 50% on the next 2% contributed.

Health Insurance

556,409

Employer paid health insurance at $941.69 per employee per month

Dental Insurance

16,384

Employer paid dental insurance at $29.05 per employee per month

Life Insurance

8,650

Employer paid life insurance at 31.35% of base salary

Disability Insurance

13,444

Employer paid long-term disability insurance at 0.554% of base salary

Long Term Care (LTC)

17,648

Employer paid long-term care coverage at an average of $375.49 per employee

Total Payroll Costs

4,265,874

Printing

1,200

Business cards, name plates & ID badges

Operating Supplies

5,000

Operating Supplies

Books/Publ/Subs/Data Bases

1,725

125 750 350 500

Total Supplies

7,925

Dues & Memberships

2,115

Training & Education

10,000

Total Services

12,115

114

Total Operating Expenditures

4,285,914

Austin Business Journal Subscription Manufactured Housing Guide Residential Cost Handbook Miscellaneous Publications

TDLR Registration Appraisal Licenses @ $45 each Miscellaneous Training including TAAD Courses

Residential Appraisal

Salaries Auto Allowances

2016 Budget

2015 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

2,513,969 286,800

2,439,134 280,200

2,415,409 273,600

2,163,451 234,527

74,835 6,600

84,000 41,829 519,258 207,483 556,409 16,384 8,650 13,444 17,648 -

6,000 39,440 489,601 624,952 15,494 7,750 13,709 17,405 10,534

5,000 38,972 483,793 624,955 11,586 7,749 13,546 17,405 10,616

4,740 11,487 33,417 428,485 314,790 10,529 6,684 10,760 8,996 299

78,000 2,389 29,657 207,483 (68,543) 890 900 (265) 243 (10,534)

3.07% 2.36% 1300.00 % 0.00% 6.06% 6.06% 100.00% -10.97% 5.74% 11.62% -1.93% 1.40% -100.00%

4,265,874

3,944,219

3,902,631

3,228,165

321,655

8.16%

1,200 5,000 1,725

1,400 5,000 3,120

750 5,100 4,565

1,123 3,628 2,148

(200) (1,395)

-14.29% 0.00% -44.71%

Total Supplies

7,925

9,520

10,415

6,899

(1,595)

-16.75%

Dues & Memberships Training & Education

2,115 10,000

2,070 5,000

1,665 19,500

2,380 9,415

45 5,000

2.17% 100.00%

Total Services

12,115

7,070

21,165

11,795

5,045

71.36%

Capital Equipment

0.00%

Total Capital & Debt

0.00%

4,285,914

3,960,809

3,934,211

3,246,859

325,105

8.21%

Overtime Temporary/Seasonal Work Medicare Tax Retirement Deferred Compensation Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care (LTC) Unemployment Insurance Total Payroll Costs Printing Operating Supplies Books/Publ/Subs/Data Bases

Total Operating Expenditures

Residential Appraisal Department Net Change 16-17 Increase (Decrease)

325,105

Department Budgets

2017 Budget

8.21%

115

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

2017 Budget 47 4,265,874 7,925 12,115 $ 4,285,914

2016 Budget 46 3,944,219 9,520 7,070 $ 3,960,809

$ Inc (Dec) 1 321,655 (1,595) 5,045 $ 325,105

% Inc (Dec) 2.17% 8.16% -16.75% 71.36% 0.00% 8.21%

2015 Budget

3,902,631 10,415 21,165 $ 3,934,211

3,228,165 6,899 11,795 $ 3,246,859

2017 Residential Appraisal Expenditures 0.18%

0.28%

0.00% Payroll Expenditures Supplies Expenditures

Department Budgets

Service Expenditures Capital & Debt Expenditures 99.53%

Residential Appraisal Expenditures 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000

2017 Budget 2016 Budget

2,000,000

2015 Budget 1,500,000 1,000,000

116

500,000

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

117

Department Budgets

Appraisal Review Board 2017 Budget

Department Budgets

Personnel

118

312,700

Operating Supplies

1,020

Training/Education

13,190

Attorney/Legal Costs

12,750

Total ARB Budget

339,660

Detail Description 300,000 1,200 11,500

Hearing Cost Committee Work Pay during training

Office Supplies 1,190 12,000

Comptroller Training In-house Training

Outside attorneys' fees

Appraisal Review Board

Personnel

2016 Budget

2015 Budget

2015 Actual

$ Inc (Dec)

% Inc (Dec)

312,700

309,920

458,101

2,780

0.90%

Operating Supplies

1,020

1,375

0.00%

Training/Education

13,190

1,755

2,295

11,435

651.57%

Travel/Meal/Lodging

1,360

0.00%

Attorney/Legal Costs

12,750

10,000

12,765

2,750

27.50%

339,660

322,695

475,896

16,965

5.26%

Total ARB Budget

Department Budgets

2017 Budget

119

2017 Budget # of Personnel Payroll Expenditures Supplies Expenditures Service Expenditures Capital & Debt Expenditures Total Expenditures

36 312,700 1,020 25,940 339,660

2016 Budget

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

$ Inc (Dec)

2,780 14,185 16,965

% Inc (Dec)

2015 Budget

2015 Actual

0.00% 0.90% 0.00% 120.67% 0.00% 5.26%

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

458,101 1,375 16,420 475,896

2017 Appraisal Review Board Expenditures 0.30% 7.64%

0.00%

Payroll Expenditures Supplies Expenditures Service Expenditures

Department Budgets

Capital & Debt Expenditures

92.06%

Appraisal Review Board Expenditures 350,000 300,000 250,000

200,000

2017 Budget 2016 Budget

150,000

2015 Budget

100,000 50,000

120

Payroll Expenditures

Supplies Expenditures

Service Expenditures

Capital & Debt Expenditures

Statistical Information

FY 2006-2015 Single Family Home Sales in the Austin Area

Average Home Price in the Austin Area (3)

Travis County Population

Travis County Personal Income (In Thousands) (2)

Travis County Per Capita Personal Income

2006

920,544

38,816,257

42,167

29,806

226,614

3.9%

2007

948,160

40,467,372

42,680

29,263

243,112

3.7%

2008

978,976

44,894,416

45,859

23,973

245,068

4.5%

2009

1,008,345

43,115,804

42,759

19,511

237,314

7.2%

2010

1,024,266

45,752,271

44,668

20,837

244,131

6.6%

2011

1,049,873

50,576,367

48,174

20,644

252,575

6.6%

2012

1,076,119

57,362,564

53,305

24,295

262,436

5.2%

2013

1,108,403

58,670,035

52,932

29,841

283,523

5.0%

2014

1,141,655

62,329,270

54,596

30,429

300,934

4.0%

2015

1,173,051

32,055

321,616

3.2%

Fiscal Year

(1)

INA

(3)

SOURCES:

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

NOTES:

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

Travis County Unemployment Rate (4)

Statistical Information

Demographic & Economic Statistics

121

Top Ten Travis County Ad Valorem Taxpayers Top Ten 2015 Ad Valorem Taxpayers in Travis County

Statistical Information

1 2 3 4 5 6 7 8 9 10

122

Taxpayer Name* Samsung Austin Semiconductor Columbia/St Davids Healthcare PKY-San Jacinto Center LLC Circuit of the Americas Apple Inc HEB Grocery Company IMT Capital II Riata LP I B M Corporation CSHV-401 Congress LLC Finley Company Total * Sum of all properties/accounts for the principal taxpayer

Taxable Value $ 2,477,907,165 $ 517,113,089 $ 307,829,941 $ 293,155,450 $ 264,264,140 $ 257,045,142 $ 256,260,021 $ 253,816,041 $ 251,256,450 $ 242,301,917 $ 5,120,949,356

% of Total County Taxable Value 1.37% 0.29% 0.17% 0.16% 0.15% 0.14% 0.14% 0.14% 0.14% 0.13% 2.83%

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

Employees

Percentage of Total County Employment

58,263 25,893 18,729 13,000 12,395 11,218 10,945 8,858 8,369 6,000

8.49% 3.78% 2.73% 1.90% 1.81% 1.63% 1.60% 1.29% 1.22% 0.87%

Travis County Principal Employers

Seton Family of Hospitals 6%

St. David’s Healthcare IBM Corporation 5% City of Austin 3% 5%

Statistical Information

Top Ten Travis County Employers

State of Texas 34%

Federal Government 6%

Dell, Inc. 8% HEB Grocery Co. 11%

The University of Texas/Austin 15%

Austin Independent School District 7%

123

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 0.34860

I&S Tax Rate 0.06830

Total Tax Rate 0.41690

Statistical Information

Entity ID 1003

124

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 1.06000 1.04000 1.17000 1.04005 1.05330 1.04000 1.04000 1.04000 1.04000 1.04000

I&S Tax Rate 0.12300 0.49000 0.36750 0.17250 0.49770 0.26000 0.50000 0.37000 0.00000 0.22670 0.47500 0.48000 0.10580 0.29250 0.47187

Total Tax Rate 1.20200 1.53000 1.40750 1.21250 1.53770 1.32000 1.54000 1.54000 1.04005 1.28000 1.51500 1.52000 1.14580 1.33250 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.

125

126 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 0.35270 0.43810 0.05720 0.11380 0.24980 0.00000 0.25446 0.36650 0.14110 0.23675 0.38000 0.00000 0.39230 0.34935 0.10000 0.24730 0.52230 0.05050 0.40364 0.43910 0.06000 0.10950 0.00000

I&S Tax Rate 0.10620 0.27370 0.00000 0.08830 0.00000 0.00000 0.16019 0.17400 0.02890 0.24275 0.00000 0.00000 0.25770 0.30757 0.00000 0.05780 0.04330 0.11000 0.22928 0.05590 0.00000 0.00000 0.02000

Total Tax Rate 0.45890 0.71180 0.05720 0.20210 0.24980 0.00000 0.41465 0.54050 0.17000 0.47950 0.38000 0.00000 0.65000 0.65692 0.10000 0.30510 0.56560 0.16050 0.63292 0.49500 0.06000 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.

127

128 Statistical Information

Property Taxes at Work

In Travis County property taxes support 119 local government agencies including 21 cities, 14 emergency districts, the county, the hospital district, the junior college, 48 municipal utility districts, 1 road districts, 15 school districts, and 17 water control improvement districts. For 2015 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

School District 54.74%

Water Control Improvement 0.70%

City 16.14%

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 17.33%

Road District Municipal Utility 0.03% 1.29%

Hospital District 4.90% Junior College 3.69%

129

20 Year History of Appraisal Roll Values 2015 was the fifth consecutive year of appraisal roll growth. All sectors experienced growth.

130

Total Appraisal Roll

Change from Prior Year

Percent Change

1995

31,846,455,059

3,361,500,060

11.80%

1996

40,692,869,477

8,846,414,418

27.78%

1997

43,211,067,501

2,518,198,024

6.19%

1998

48,341,540,251

5,130,472,750

11.87%

1999

53,722,795,667

5,381,255,416

11.13%

11,250,147,942

20.94%

2000

64,972,943,609

2001

76,239,445,881

11,266,502,272

17.34%

2002

79,728,445,991

3,489,000,110

4.58%

2003

76,469,139,131

(3,259,306,860)

-4.09%

2004

77,781,583,339

1,312,444,208

1.72%

2005

82,375,357,378

4,593,774,039

5.91%

2006

95,936,148,525

13,560,791,147

16.46%

2007

108,842,809,351

109

12,906,660,826

13.45%

122

13,024,253,132

11.97%

2008

121,867,062,483

2009

125,928,596,303

126

4,061,533,820

3.33%

2010

120,257,672,985

120

(5,670,923,318)

-4.50%

2011

123,199,899,915

123

2,942,226,930

2.45%

2012

128,204,974,265

128

5,005,074,350

4.06%

2013

136,845,095,996

137

8,640,121,731

6.74%

2014

154,932,296,956

155

18,087,200,960

13.22%

2015

180,899,915,175

181

25,967,618,219

16.76%

Value in Billions

Statistical Information

Year

Appraisal Roll in Billions

$200 $180 $160 $140 $120 $100 $80 $60 $40 $20 $199519961997199819992000200120022003200420052006200720082009201020112012201320142015

Value Distributions

General Property Type

Count

Market

Residential Commercial Land Business Personal Property

300,679 15,598 57,186 43,072

$ 102,780,034,362 $ 50,458,213,803 $ 14,793,521,369 $ 12,868,145,641

Total Appraisal Roll

416,535

$ 180,899,915,175

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

7% 8% 10%

4% 28%

57%

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

5% 16%

5% 25%

24%

41%

Inner Ring = Distribution by Number of Parcels

24%

27% 22% 11%

131 Apartments

Industrial

Office

Retail

Other Commercial

Statistical Information

2015 State Property Categories

132

State Code

Description

SINGLE FAMILY RESIDENCE

282,950

91,638,915,001

MULTIFAMILY RESIDENCE

13,389

18,924,936,270

VACANT LOT

29,732

2,442,014,906

QUALIFIED AG LAND

5,183

2,907,861,394

NON-QUALIFIED LAND

FARM OR RANCH IMPROVEMENT

COMMERCIAL REAL PROPERTY

INDUSTRIAL REAL PROPERTY

OIL AND GAS

Count

Market

445

38,192,455

5,834

1,080,700,959

13,825

32,744,021,187

634,373,924

222,622

WATER SYSTEMS

23,083,666

GAS DISTRIBUTION SYSTEM

109,879,069

ELECTRIC COMPANY (INCLUDING CO-OP)

159,665,720

TELEPHONE COMPANY (INCLUDING CO-OP)

1,265

423,198,453

RAILROAD

23,779,834

PIPELINE COMPANY

116

28,604,569

CABLE TELEVISION COMPANY

174,628,572

OTHER TYPE OF UTILITY

55,000,000

COMMERCIAL PERSONAL PROPERTY

37,291

6,634,438,686

INDUSTRIAL PERSONAL PROPERTY

971

4,935,661,066

TANGIBLE OTHER PERSONAL, MOBILE HOMES

8,774

179,472,922

INTANGIBLE PROPERTY AND/OR UNCERTIFIED

3,136,075

RESIDENTIAL INVENTORY

7,632

531,669,576

SPECIAL INVENTORY TAX

474

281,250,104

TOTALLY EXEMPT PROPERTY

11,713

16,925,183,695

419,783

180,899,890,725

Value Distribution by Property Category SPECIAL INVENTORY TAX

$281,250,104

RESIDENTIAL INVENTORY

$531,669,576

INTANGIBLE PROPERTY AND/OR UNCERTIFIEDâ&#x20AC;¦

$3,136,075

TANGIBLE OTHER PERSONAL, MOBILE HOMES

$179,472,922 $4,935,661,066

INDUSTRIAL PERSONAL PROPERTY

$6,634,438,686

COMMERCIAL PERSONAL PROPERTY

$55,000,000

OTHER TYPE OF UTILITY

$174,628,572

CABLE TELEVISION COMPANY PIPELINE COMPANY

$28,604,569

RAILROAD

$23,779,834 $423,198,453

TELEPHONE COMPANY (INCLUDING CO-OP) ELECTRIC COMPANY (INCLUDING CO-OP)

$159,665,720

GAS DISTRIBUTION SYSTEM

$109,879,069

Statistical Information

$23,083,666

WATER SYSTEMS

$222,622

OIL AND GAS

$634,373,924

INDUSTRIAL REAL PROPERTY

$32,744,021,187

COMMERCIAL REAL PROPERTY $1,080,700,959

FARM OR RANCH IMPROVEMENT

$38,192,455

NON-QUALIFIED LAND QUALIFIED AG LAND

$2,907,861,394

VACANT LOT

$2,442,014,906 $18,924,936,270

MULTIFAMILY RESIDENCE

$91,638,915,001

SINGLE FAMILY RESIDENCE $-

$40,000,000,000

$80,000,000,000

133

2014 Appraisal Workload

Statistical Information

2013

134

2014

2015

Permits

21,135

23,985

24,274

New Subdivision

225

273

306

New Lots

2,536

4,297

6,470

New Condos

424

444

603

New Units

1,198

980

2,664

New Construction

5,197

6,110

7,503

Field Inspections

75,753

89,905

100,980

Deed Transactions

31,833

30,885

32,125

Sales Transactions

15,281

16,082

16,575

Exemptions Processed

14,154

19,611

19,548

Phone Calls

60,036

95,499

58,619

Walk In Visitors

9,995

14,999

9,427

Renditions Processed

26,615

25,651

26,889

Notices of Appraised Value Mailed

391,497

395,956

404,922

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.

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

Local Option Homestead 1.00 20.00 1.00

25,000

State Mandated Over 65

10,000

6.00

20.00

10.00 20.00

$ $ $ $ $ $ $ $ $ $

10.00

$ $ $

25,000 25,000

$ $

25,000

$ $ $

25,000 25,000 25,000

$ $

25,000 25,000

Local Option Over 65 $ 75,000 $ 10,000 $ 135,000 $ 25,000 $ 80,000 $ 51,000 $ 51,000 $ 65,000 $ 30,000 $ 15,000 $ 8,000

$ $ $

70,000

$ $

70,000 20,000

10,000

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

$ $

10,000 10,000

20.00

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

$ $ $

State Mandated Disability

Local Option Disability $ 75,000 $ 10,000 $ 135,000 $ 15,000 $ 80,000 $ 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

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.

10,000 10,000

10,000

$ $ $

10,000 10,000 10,000

$ $

10,000 10,000

135

Statistical Information

LAGO VISTA ISD LAKE TRAVIS ISD LAKEWAY MUD LEANDER ISD LOST CREEK LIMITED DISTRICT 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

$ $

25,000 25,000

25,000

$ $ $

20.00 20.00

25,000 25,000

$ $

10,000 10,000

10,000

$ $

25,000

10,000 10,000 10,000

10.00 $

25,000

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

$ $

10,000 10,000

10,000

$ $

10,000 10,000

15,000

10,000

$ $

15,000 3,000

10,000

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

50,000 65,000 4,000 10,000 10,000 5,000 3,000 4,000 15,000 15,000 30,000 75,000 75,000 25,000 10,000 45,000

$ $

15,000 65,000

$ $ $ $

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

15,000

$ $

75,000 75,000

$ $

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 veteransâ&#x20AC;&#x2122; organizations. Property owners with mineral property or business personal property worth less than $500 are exempt from property taxes. No exemption application is required.

136

Appraisal District Appeals

120,000 100,000

80,000 60,000 40,000 20,000 -

Distribution of 2015 Appeals by Market Value Business Personal Property

Distribution of 2015 Appeals By Number of Appeals Filed 8%

Commercial

39% 52%

Land

70%

Statistical Information

Taxpayers have the right to appeal their propertyâ&#x20AC;&#x2122;s valuation. The Appraisal Review Board considers all evidence presented by the property owner and the Appraisal District Office at formal hearings. They then rule on the value of the property in question.

10 Year History of Property Appeals

Business Personal Property

16% 6%

Commercial Land

Residential

137

Taxpayers that file an appeal are first given an opportunity to meet “Informally” with an appraiser. The majority of protests filed are resolved at an informal level. If the property owner is unable to reach a value agreement with the appraiser they are then able to carry their protest to the Appraisal Review Board for a “Formal” hearing.

2% 10%

Informal Withdrawn

12% 67%

No Show/Dismissed Formal Other

Statistical Information

Taxpayers dissatisfied with the Appraisal Review Board “Formal” hearing determination may appeal the decision to: Arbitration, SOAH, or District Court.

10 Year History of Property Lawsuits 1200 1000 800 600 400

200 0

138

Comptroller PTAD Studies Annually the Comptrollerâ&#x20AC;&#x2122;s Property Tax Assistance Division performs either a Property Value Study (PVS) or Methods and Assistance Program (MAP) review of each appraisal district. Travis CAD received its most recent PVS review in 2014. The purpose of the PVS is to determine the median level of appraisal for the appraisal district; and, determine the taxable value for each ISD for school funding purposes. 2014 Property Value Study 2014 CAD Rept Appraised Value

Median Level of Appr

Coefficient of Dispersion

% Ratios w/in (+/-) 10% of Median

% Ratios Pricew/in (+/-) Related 25% of Differential Median

A. Single-Family Residences

4,278

81,613,899,419

.97

7.33

78.40

96.30

1.01

B. Multi-Family Residences

178

15,782,902,804

.96

10.93

67.97

87.07

1.00

C1. Vacant Lots

245

2,461,892,228

C2. Colonia lots

D2. Farm/Ranch Imp

44,979,235

E. Rural nonqualified

958,615,801

F1. Commercial Real

243

26,916,178,183

.97

13.24

54.32

87.24

.99

F2. Industrial Real

604,359,046

G. Oil, Gas, Minerals

54,502

J. Utilities

982,159,907

L1. Commercial Personal

179

6,306,349,071

1.02

9.27

68.71

90.50

1.02

L2. Industrial Personal

4,974,326,062

M. Other Personal

164,243,898

O. Residential Inventory

341,521,702

S. Special Inventory

256,885,841

Overall

5,159

141,408,367,699

.97

8.46

74.78

93.93

.99

Travis CAD received its most recent MAP review in 2015. The review is designed to determine whether appraisal districts are meeting minimum requirements for appraisal duties and reviews specifically for governance, taxpayer assistance, operating procedures, and appraisal standards and methodology. Travis CAD passed all mandatory requirements and received exceeds rating in all areas of review.

Statistical Information