D A L L A S
Annual Report 2015 Appraisal Year
C E N T R A L A P P R A I S A L
D I S T R I C T
Dallas Central Appraisal District October 2015 It is my pleasure to present the Annual Report of the Dallas Central Appraisal District (DCAD). This Annual Report for 2015 endeavors to provide specific information about the operations of the DCAD. The report has been designed to provide the reader a summarization of information which is published and printed in many different formats by the appraisal district. It highlights the results of our appraisal operations, our taxpayer assistance programs, our financial stewardship, the appeals process, and statistical comparisons from the Property Tax Assistance Division Property Value Study. The Dallas Central Appraisal District strives to be one of the premier governmental organizations in the State of Texas and the United States. In 2013 DCAD received the Certificate of Excellence in Assessment Administration from the International Association of Assessing Officers. This certificate is good for five years and recognizes governmental units utilizing best appraisal and assessment practices in their offices. In addition DCAD once again received a perfect score on the Methods and Assistance Review conducted by the Property Tax Assistance Division of the State Comptroller’s Office for 2015. This marks the third time we have received a perfect score. The DCAD works hard to provide equality and uniformity to the citizens of Dallas County and the sixty-one entities represented who rely upon our work and expect our operation to be efficient, timely, and accurate. The DCAD also works with the State Comptroller’s Property Tax Assistance Division to assure that school districts receive accurate appraisal values for setting the basis for school funding. Finally, the DCAD has a high commitment to customer service. We strive to serve greater Dallas County with professionalism and integrity in all aspects of our operations. In 2015, DCAD once again successfully certified a timely and accurate appraisal roll and finished the year with a budget surplus. We believe it is our highest priority to not only efficiently serve our participating taxing units, but to humbly serve the citizens of Dallas County and provide an accurate and fair appraisal roll so that the tax burden can be equitably distributed. I thank you for taking time to review this Annual Report and hope that you can gain insight into the operations of the Dallas Central Appraisal District. Sincerely,
W. Kenneth Nolan Executive Director/Chief Appraiser Office of the Chief Appraiser Dallas Central Appraisal District 2949 N. Stemmons Fwy. Dallas, Texas 75247
Dallas Central Appraisal District ENTITIES SERVED (61) DALLAS COUNTY DALLAS COUNTY HOSPITAL DISTRICT DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
CITIES Addison Balch Springs Carrollton Cedar Hill Cockrell Hill Combine Coppell Dallas DeSoto Duncanville Farmers Branch Ferris Garland Glenn Heights Grand Prairie
ISD’S Grapevine Highland Park Hutchins Irving Lancaster Lewisville Mesquite Ovilla Richardson Rowlett Sachse Seagoville Sunnyvale University Park Wilmer Wylie
Carrollton/Farmers Branch Cedar Hill Coppell Dallas DeSoto Duncanville Ferris Garland Grand Prairie Grapevine/Colleyville Highland Park Irving Lancaster Mesquite Richardson Sunnyvale Dallas County Schools
SPECIAL DISTRICTS
Dallas County Flood Control District #1 Dallas County Utility Reclamation District Northwest Flood Control District Valwood Improvement Authority Denton County Levee Improvement District #1
Irving Flood Control District I Irving Flood Control District III Grand Prairie Metro URD Lancaster Municipal Utility District #1 Denton County Road Utility District #1
BOARD OF DIRECTORS
The Board of Directors of the Dallas Central Appraisal District consists of five voting members and one nonvoting member. The Directors are appointed or elected by the County of Dallas, the City of Dallas, the Dallas Independent School District, all other suburban cities in Dallas County, and all other suburban independent school districts in Dallas County. The non-voting member is the current Tax Assessor-Collector for Dallas County. Board members include:
Andy Trujillo (City of Dallas) Elizabeth Jones (Dallas Independent School District) John Warren (County of Dallas) Michael Hurtt (Suburban Cities) Steve Pryor (Suburban School Districts) John R. Ames (Dallas County Tax Assessor-Collector)
General Statistical Information FY 2013
FY 2014
FY 2015
Financial Budget
$21.5 million
$21.9 million
$23.0 million
Dallas County Market Value
$216.3 billion
$229.9 billion
$247.7 billion
817,324
819,658
824,028
644,126 74,168 99,030
645,371 74,460 99,827
647,470 74,531 102,027
229
229
228
8 32 3 16 170
8 32 3 16 170
7 32 3 15 171
16 104 1
16 104 1
16 104 1
DCAD Number of Parcels Residential Commercial Business Personal Property
Number of Personnel Office of Chief Appraiser Administrative Services Legal Services Information Technology Appraisal Services
Professional Staff Designations Registered Professional Appraisers (RPA) Administration/management Field Registered Tax Assessor-Collector
LEGISLATIVE ACTIVITIES th
The 84 Texas Legislature met in 2015 and several bills were passed that have an effect on the operations of the Dallas Central Appraisal District. Bills of significance included: SB 1760 relating to the transparent and equitable application of ad valorem taxation procedures; SB 1/SJR1 relating to certain restrictions on the imposition of ad valorem taxes and the duty of the state reimburse certain political subdivisions for certain revenue loss (changing school exemption amount from $15,000 to $25,000); SB 849 relating to access to and fees associated with binding arbitration of ARB orders; SB 46 relating to the confidentiality of certain property tax appraisal photographs; SB 1420 relating to notices of appraised value sent to the property owners by the chief appraiser; SB 273 relating to certain offenses relating to carrying concealed handguns on property owned or leased by a governmental body; HB 992/HJR 75 relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran; HB 394 relating to the information in ad valorem tax appraisal records that may not be posted on the Internet of an appraisal district; HB 1463 relating to the procedure for canceling an exemption from ad valorem taxation of the residence homestead of an individual who is 65 years of age or older; and HB 1464 relating to the procedure for determining that certain land is no longer eligible for appraisal for ad valorem tax purposes as agricultural or open-space land.
Appraisal Results AY 2013 The appraisal function for Dallas CAD is segregated into 4 divisions - Residential, Commercial, Business Personal Property (BPP), and Property Records / Exemptions (PRE). There are 120 appraisal registrants within Dallas CAD. New Construction and miscellaneous permit statistics are based on building permits received from the cities in Dallas County that result in an inspection or office review. New Construction denotes a new improvement and miscellaneous permits typically include repair permits, finish-out permits, and demolition permits. Physical site visits typically occur on any building permit issued by a city that affects value as well as any property that was partially complete as of January 1 of the prior appraisal year. Reappraisal statistics are based on those neighborhoods and properties that have been targeted for reappraisal. Neighborhoods targeted for reappraisal are based primarily on ratio study analysis – comparing sale prices to appraised values. Programmatic Reappraisal occurs in homogeneous neighborhoods where digital photography and aerial photography can be utilized in the valuation process as opposed to an actual physical inspection. Conventional Reappraisal is where an actual physical inspection takes place.
AY 2015
RESIDENTIAL DIVISION: New Construction Growth Projections Reappraisal Growth Projections: Total Reappraisal Conventional reappraisal Programmatic reappraisal % Conventional % Programmatic
2,897
244,790 111,892 132,898 45.71% 54.29%
3,737
313,047 24,949 288,098 7.97% 92.03%
3,818
354,290 55,764 298,526 15.74% 84.26%
COMMERCIAL DIVISION: Permits: New construction - average New construction - major New construction - complex New construction - no starts Miscellaneous
356 83 76 62 4,823
341 59 89 59 4,530
324 99 87 67 4,080
Sales processing I & E processing Sold properties
2,156 2,304 4,249
2,467 3,064 3,485
2,051 3,564 2,132
2,449 7,162 13,889 609 8,142 576 18,089 5,738 236
2,407 7,236 12,326 622 8,341 613 22,465 4,878 181
3,358 6,252 12,073 511 7,695 745 23,216 4,405 147
168 1,311 286 452 437 1,487 319 1,142 3,437
301 954 630 715 22 1,452 264 1,434 3,235
104 999 388 779 40 1,585 195 1,404 2,998
264,749
454,052
536,056
BUSINESS PERSONAL PROPERTY DIVISION:
Sales Processing, Income and Expense Processing and a review of all Sold properties in the Commercial file takes place annually to assist in targeting areas (Land Market Areas and Improved Market Areas) and properties for reappraisal. This information is also used to assist Commercial in developing income models for the major property types - Office, Retail, Industrial, Apartments, and Hotels.
Tenant / rendition adds Field adds - new accounts Field reappraisal Complex accounts Inactives Aircraft reappraisal (hours) Renditions Renditions - online Special inventory appraisal (hours)
Business Personal Property targets all new businesses (Adds) and deletes businesses (Inactives) that no longer exist as of January 1. BPP reappraises all businesses on an annual basis and typically undertakes site visits on 33% of all businesses annually. BPP also values aircraft, special inventory accounts, leased equipment companies, utilities and pipelines within Dallas County.
PROPERTY RECORDS / EXEMPTIONS DIVISION:
The Property Records Exemption Division is responsible for updating all ownership changes annually and administers both partial and total exemption applications. PRE responsibilities also include processing Abatements, TIF’s, Historics, Ceiling Tax Transfers, Agricultural valuations, property line metes and bounds changes (AFC) including setting up all new subdivisions.
AY 2014
Abatement process Agricultural revaluation Field inspections - partial Field inspections - totals Historic exemption process New additions - in-house Special use AFCs Splits - in-house Total exemption process
GENERAL STATISTICAL INFORMATION: Appraisal notices mailed
Taxpayer Appeal Results In accordance with the Texas Property Tax Code, Section 41.44, a property owner and/or an authorized Tax Consultant may file an appeal with the Appraisal Review Board (ARB) of Dallas County. The ARB schedules these appeals for protest hearings and notifies the protesting party of their scheduled hearing before the ARB. The ARB hears all of the protested property accounts and then approves and submits an appraisal roll to the Chief Appraiser. The protest process begins around May 1 and concludes by July 20 of each year. The Chief Appraiser of the Dallas Central Appraisal District (DCAD) then certifies the appraisal roll to the 61 taxing entities of Dallas County who are served by the Appraisal District.
The ARB is a quasi-judicial body appointed by the County Administrative Judge. Members are charged with the function of providing an impartial review of the appraisal records prepared by DCAD. The ARB is empowered to equalize values of all properties in DCAD in relation to fair market value and hear taxpayer appeals through scheduled hearings for those who dispute their appraised value. The ARB members do not work for DCAD, but rather arbitrate between the taxpayer and DCAD in order to determine market value. Beginning in 2014, the 90 ARB members are appointed by the Adminstrative District Judge and serve two year terms.
AY 2013
AY 2014
Telephone calls Walk-Ins Informal hearings
32,427 10,413 22,017
41,020 13,559 29,225
42,656 14,701 33,295
Protests received Online protests - property owner Protests scheduled Tax consultant protests Online protests - tax consultants ARB hearings held ARB panels utilized Reschedules
84,402 5,184 85,917 68,667 39,434 36,766 507 3,171
94,713 6,887 98,821 72,818 43,988 46,526 646 2,092
103,770 7,498 109,269 78,974 47,386 49,137 673 3,593
ARB hearings with panel value ARB hearings with dismissal
30,244 6,522
37,856 8,670
39,840 9,297
PROTESTS BY DISCIPLINE: Residential Commercial Business Personal Property
48,305 25,058 10,488
57,435 25,728 10,881
65,416 26,312 11,508
551
669
534
1,012 $17.0 Bil
1,185 $21.2 Bil
936 $19.1 Bil
AY 2013
AY 2014
AY 2015
19,550 907 82,324
17,460 793 82,621
ARB STATISTICAL INFORMATION:
Exemptions The ARB keeps statistics on the appeals process tracking protests received, scheduled, heard or resolved. The number of ARB hearing panels tracks the hours of service by the ARB members in this process. The Appeals & Support Division of DCAD is the responsible party for this process. The Division consists of one Manager and 12 Team Leaders and Specialists.
AY 2015
LAWSUITS (As of September 30, 2015): Number of lawsuits Market value in litigation
Taxpayer Assistance Results The Customer Service Division is the first point of contact as taxpayers enter the DCAD building or call to make general inquiries. The Division is staffed with a Manager and 10 Customer Service Specialists.
The State Comptroller was charged with the development of an electronic survey that was to be administered locally by each appraisal district. The survey responses were collected for the 2014 ARB process.
There were only 7 CADs that received more than 100 responses - El Paso, Montgomery, Brazoria, Jefferson, and Presidio. Dallas CAD received 5 responses. Overall, of the 2,515 responsed statewide, the property owners have an excellent impression of the ARB.
CUSTOMER SERVICE DIVISION: Counter Statistics Media Statistics Phone Statistics
Stats from the 2014 ARB Hearing Process Informative hearing procedures Hearing procedures followed Prompt service Reasonable time to present evidence Evidence considered thoughtfully Protest determination stated clearly
17,039 873 79,888
Strongly Agree
Agree
No Opinion
Disagree
Strongly Disagree
58.4% 58.0% 56.9% 60.2% 53.3% 58.2%
35.0% 32.0% 31.0% 32.5% 24.8% 31.5%
6.2% 6.9% 5.6% 2.5% 6.7% 5.0%
3.5% 1.6% 3.9% 2.3% 8.9% 3.1%
1.9% 1.6% 2.6% 2.5% 6.3% 2.2%
Financial Results The financial results of the Dallas Central Appraisal District reflect the unwavering focus on conservative fiscal stewardship and optimal utilization of financial and personnel resources. The financial process of DCAD is presented in two different publications – the approved Financial Budget and the Audited Financial Statements. The first shows what is planned and the second shows what actually happened. The Financial Budget must be presented to the Board of Directors and the participating entities by February 1 of each year. The Board of Directors holds at least one public hearing by April to receive input on the proposed budget which must be adopted by May 15. The Financial Budget outlines goals, objectives and programs to be accomplished; operating and maintenance expenditures by category codes; personnel breakdown with staffing levels and salary ranges; and a detailed schedule of capitalized equipment to be purchased. The Financial Statements are audited by a third party CPA in accordance with generally accepted auditing standards. The Board of Directors appoints a Budget and Audit Review Committee comprised of two members to review the budget with staff and report any findings or recommendations. The Committee also reviews the draft of the financial audit with DCAD’s auditor to review any comments from the auditor’s findings and receive any recommendations on the financial operations.
In fiscal years 2011 through 2013, Dallas CAD responded to the downturn in economic activity by reducing budgeted expenditures and personnel levels. We are now seeing increased sales and business activity which will necessitate increasing the 2014 and 2015 budgets.
FY 2013 Dallas CAD budget
$
Buget change
$
% Budget change
FY 2014
21,516,555 $ -
$
0.00%
FY 2015
21,872,977 $
23,009,832
356,422 $
1,136,855
1.66%
5.20%
Merit increases
0.00%
3.00%
3.00%
Entity salary survey
1.08%
3.13%
2.92%
Budgeted personnel
229
229
228
BUDGETED REVENUE SOURCES: Entity allocations
$
Transfer funds
-
Rendition fees
230,000
Other income Total Revenues
21,276,555 $
21,632,977 $ 230,000
22,339,832 430,000 230,000
10,000
10,000
$
21,516,555 $
21,872,977 $
23,009,832
10,000
$
12,980,393
BUDGETED EXPENDITURES: 12,377,480 $
12,315,478 $
Auto expense
Salaries & wages
762,549
764,890
765,140
Supplies & materials
490,026
544,590
616,421
Operational services Maintenance of structure
59,460
68,500
75,000
410,459
375,934
352,928
Maintenance of equipment
256,099
221,045
260,145
Contractual services
572,534
559,617
499,539
Sundry expense
300,154
289,358
295,704
Insurance & benefits
4,627,493
5,030,951
5,544,681
Professional services
1,546,301
1,505,024
1,500,781
Capital expenditures
114,000
197,590
119,100
$
21,516,555 $
21,872,977 $
23,009,832
$
5,534,969 $ 8,649,401
5,595,043 $ 8,826,942
5,749,805 9,143,416
6,803,874 288,311
6,924,253 286,739
7,136,996 309,615
Total Expenditures ENTITY FUNDING OF DCAD: From municipalities From school districts From Dallas County and other county-wide jurisidictions From special districts Total The audited financial statement of the Dallas Central Appraisal District for the fiscal year 2014/2015 reflects a year-end cash balance of $2,315,839. This balance is distributed as shown to the right:
Technology improvements Working capital Paid Time Off payments Refund to member jurisdictions Employee Retirement Trust Future merit payments 2013 Retirement Fund COLA Capital Improvement Plan Total
$
21,276,555 $
21,632,977 $
22,339,832
$
$ 500,000 1,020,057 860,000 865,300 3,245,357 $
$ 500,000 879,841 423,102 430,000 382,000 748,728 3,363,671 $
25,000 500,000 829,841 240,269 81,161 403,000 236,568 2,315,839
$
WWW.DallasCAD.org Statistics The DCAD Website is one of the premier sources of appraisal information for Texas property tax in addition to having data for individual parcels. Our Website received hits from all over the globe - China, Russia, United Kingdom, to name a few.
AY 2013 Total hits Total page views Total visitors
245,601,292 82,383,780 5,300,036
GIS Mapping total hits The numbers to the right are the transactions on our online property owner Web-based applications and mobile Website. Dallas CAD has made a considerable investment in personnel time and financial resources to increase its presence in Webbased processing. DCAD is also using Web-based videos to explain the processes and procedures encountered by the property owners in an effort to be more transparent and open.
Mobile Website total hits Appraisal notice lookups
AY 2014
AY 2015
227,573,902 94,751,327 5,627,887
202,020,072 90,827,245 6,009,167
65,622,472
58,130,378
54,231,755
7,015,272
10,424,615
20,148,899
127,930
127,824
172,484
Ufile protests - owners / consultants
44,618
50,875
54,268
BPP renditions
16,539
16,780
17,162
Online homestead applications
4,136
8,488
8,407
Introduction video
2,495
1,966
2,535
Protest process video
3,049
3,049
2,995
CAD Comparative Results The 2015 data for this section will not be released by the Comptroller until the end of January 2016. Therefore, we are presenting the 2014 data.
2014 Market Value: % of Total
Market Value In Billions
The top 10 CADs account for 55.0% of the total market value in Texas. The top 5 CADs account for 42.1%. The Houston area CADs make up 21.4 percent of the State total. The DFW area CADs make up 21.2 percent. Austin area CADs are 7.7 percent.
Harris CAD
466.2
17.12%
Dallas CAD
229.5
8.43%
Tarrant CAD
166.5
6.11%
Travis CAD
156.0
5.73%
Bexar CAD
129.1
4.74%
Collin CAD
104.9
3.85%
Denton CAD
75.6
2.78%
Fort Bend CAD
65.6
2.41%
Williamson CAD
52.5
1.93%
Montgomery CAD
51.0
1.87%
El Paso CAD
45.5
1.67%
STATE TOTALS
$
$
2,723.4
2014 BUDGET / LEVY COMPARISON:
A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how much it costs to generate a dollar of property tax revenue which, in turn, indicates appraisal and operating efficiencies. Dallas CAD has the lowest cost per tax levy dollar.
2014 Tax Levy Harris CAD
8,524,596,828
$
% of Levy
76,577,504
0.90%
Dallas CAD
4,940,649,726
23,677,340
0.48%
Tarrant CAD
3,609,900,717
21,507,531
0.60%
Travis CAD
3,020,254,559
17,149,799
0.57%
Bexar CAD
2,876,754,296
15,870,698
0.55%
991,364,185
12,662,248
1.28%
El Paso CAD
$
2015 Budget
Comptroller PTAD Studies ACCURACY OF APPRAISALS (2013 and 2014 Property Value Study): PVS Study Year Beginning in 2010, PTAD will alternate between a Property Value Study (PVS) and a Methods and Assistance Program (MAP) review for each CAD.
Median Level of Appraisal
Coefficient of Dispersion
Harris CAD
2013
1.03
5.45
Dallas CAD
2014
0.98
5.96
Tarrant CAD
2013
1.10
5.35
Dallas CAD is having its PVS in 2014 and its next MAP in 2015. The charts to the right highlight the most recent data for the top 10 CADs for both the PVS and MAP.
Travis CAD
The PVS has 2 purposes - to assess the median level of appraisal for each CAD and to determine the taxable value of property for each ISD for school funding purposes. Dallas CAD consistently ranks in the top for the first and always gets local value in the second.
Denton CAD Fort Bend CAD
The 2010-2011 Methods and Assistance Program (MAP) had 5 pass / fail questions. The 2012-2013 MAP has 4 Mandatory Requirements.
2013 and 2014 Methods & Assistance Program (MAP):
MAP also looks at 4 areas of importance which are shown to the right. These areas do not change from one MAP to the next but the number and requirements for the questions do. Presently, questions are tailored for three different tiers of CADs. Since 2010 / 2011 MAP was the initial study for all CADs, the emphasis was on documenting what and how the major functions were accomplished. Were there written policies and procedures in place? Were statutory requirements properly documented?
The 2012 / 2013 MAP focused upon proper documentation to verify that the "walk matches the talk." Are we properly following the written policies and procedures? Are we training our personnel to be effective and efficient in the administration of the appraisal and customer service functions?
2014
0.97
8.46
Bexar CAD
2014
0.96
9.30
Collin CAD
2014
0.97
6.33
2013
0.98
6.86
2014
0.93
7.38
Williamson CAD
2014
1.00
7.79
El Paso CAD
2014
0.98
12.22
MAP Study Year
Governance
Taxpayer Assistance
Harris CAD
2014
MEETS ALL
MEETS ALL
Dallas CAD
2013
EXCEEDS
EXCEEDS
Tarrant CAD
2014
MEETS ALL
MEETS ALL
Travis CAD
2013
EXCEEDS
EXCEEDS
Bexar CAD
2013 2013 2014 2013 2013 2013
EXCEEDS EXCEEDS MEETS ALL EXCEEDS EXCEEDS EXCEEDS
EXCEEDS EXCEEDS MEETS EXCEEDS EXCEEDS EXCEEDS
MAP Study Year 2014
Operating Procedures MEETS ALL
Appraisal Stds, Methodology MEETS ALL
2013 2014 2013 2013 2013 2014 2013 2013 2013
EXCEEDS MEETS ALL EXCEEDS EXCEEDS EXCEEDS MEETS ALL EXCEEDS EXCEEDS EXCEEDS
EXCEEDS MEETS EXCEEDS EXCEEDS EXCEEDS MEETS ALL EXCEEDS EXCEEDS EXCEEDS
CAD
Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD
CAD Harris CAD Dallas CAD Tarrant CAD Travis CAD Bexar CAD Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD
Dallas Central Appraisal District Summarization of Appraisal Values and Exemptions Dallas County
DESCRIPTION REAL: RESIDENTIAL SINGLE FAMILY REAL: COMMERCIAL PERSONAL: COMMERCIAL REAL: RESIDENTIAL MULTI-FAMILY REAL: VACANT LOTS / TRACTS REAL: INDUSTRIAL REAL & TANGIBLE PERSONAL: UTILITIES PERSONAL: INDUSTRIAL OTHER CLASSIFICATIONS
PARCELS 579,740 30,724 75,099 20,327 54,899 855 1,382 2,659 16,276
% OF AMOUNT MARKET 109,742,152,200 49.0% 50,422,158,440 22.5% 24,741,595,560 11.0% 22,246,033,890 9.9% 4,305,256,570 1.9% 1,355,430,130 0.6% 3,178,046,620 1.4% 6,347,635,120 2.8% 1,669,346,580 0.7%
MARKET VALUE OF TAXABLE PROPERTIES
781,961
224,007,655,110
100.0%
LESS CAPPED VALUE LOSS LESS AG PRODUCTIVITY VALUE
100,041 2,804
1,659,073,572 753,734,843
0.7% 0.3%
APPRAISED VALUE
781,961
221,594,846,695
LESS PARTIAL EXEMPTIONS: HOMESTEAD AGE 65 OR OLDER FREEPORT DISABILITY ABATEMENTS 100% DISABLED VETERAN DISABLED VETERAN HISTORIC SITE POLLUTION CONTROL FREEPORT-IN-PROCESS PRORATED TOTAL EXEMPTIONS DALLAS COUNTY TAXABLE VALUE
REAL: RESIDENTIAL SINGLE FAMILY REAL: COMMERCIAL PERSONAL: COMMERCIAL REAL: RESIDENTIAL MULTIFAMILY REAL: VACANT LOTS / TRACTS REAL: INDUSTRIAL
HOMESTEAD
401,278 118,840 1,361 15,083 87 1,918 7,016 1 141 2 732
16,971,152,901 7,278,303,578 6,755,699,840 815,421,767 592,605,313 145,048,317 55,489,023 49,050,000 22,714,295 1,700,689 32,543,623
7.6% 3.2% 3.0% 0.4% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
188,875,117,349
84.3%
AGE 65 OR OLDER FREEPORT DISABILITY ABATEMENTS 100% DISABLED VETERAN DISABLED VETERAN
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2015 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/23/2015, COMPARED TO SUPPLEMENTAL EVR, DATED 7/9/2015 - GRAND TOTAL ENTITY and Entity Code
Tax Year 2014 Market Value
Tax Year 2015 Market Value
Total Change
New Construction
Reappraisal
$19,511,572,520 19,511,572,520 19,511,572,520
$3,670,502,907 3,670,502,907 3,670,502,907
$15,841,069,613 15,841,069,613 15,841,069,613
PERCENTAGE CHANGE Total New Constr Reappraisal
COUNTYWIDE ENTITIES Dallas County Dallas Co Community College Parkland Hospital
DC DO PH
$228,178,964,660 228,178,964,660 228,178,964,660
$247,690,537,180 247,690,537,180 247,690,537,180
CA CB CC CH CL OM CO DA CS CV CF FE CG CE CP GV TH CU CI CN LE CM OV CR CW CK CJ TS CQ CT WY
$4,109,992,850 797,300,230 6,170,422,060 3,166,064,430 95,769,220 14,573,550 6,820,243,930 114,437,842,960 3,321,527,000 1,950,121,560 5,250,789,740 11,869,180 12,976,787,840 318,716,770 6,341,952,040 270,107,390 6,105,674,530 434,991,150 22,698,848,050 1,935,092,470 88,221,600 7,014,885,230 26,825,960 7,839,785,670 3,182,717,060 972,348,470 570,631,090 1,105,511,190 9,462,493,140 412,617,150 11,757,210
$4,467,102,130 848,296,500 6,579,994,170 3,386,298,150 97,249,710 14,296,070 7,691,779,690 124,070,911,210 3,580,221,930 2,071,064,560 5,789,352,590 11,856,230 13,812,956,460 360,536,970 6,846,369,150 283,626,550 6,667,338,770 542,514,040 25,026,316,680 2,152,358,360 77,455,850 7,380,939,960 27,599,640 8,581,092,140 3,479,708,230 1,113,540,400 603,745,070 1,227,502,130 10,107,763,040 511,927,170 21,744,510
8.55% 8.55% 8.55%
1.61% 1.61% 1.61%
6.94% 6.94% 6.94%
8.69% 6.40% 6.64% 6.96% 1.55% -1.90% 12.78% 8.42% 7.79% 6.20% 10.26% -0.11% 6.44% 13.12% 7.95% 5.01% 9.20% 24.72% 10.25% 11.23% -12.20% 5.22% 2.88% 9.46% 9.33% 14.52% 5.80% 11.03% 6.82% 24.07% 84.95%
0.29% 0.60% 1.23% 1.73% 0.53% 0.14% 2.77% 1.75% 2.21% 0.65% 1.49% 0.00% 0.62% 1.99% 1.61% 0.00% 1.29% 10.31% 1.54% 1.64% 0.00% 0.18% 0.00% 0.94% 1.37% 4.64% 1.32% 3.41% 1.55% 20.82% 86.60%
8.40% 5.80% 5.40% 5.22% 1.02% -2.05% 10.01% 6.67% 5.58% 5.55% 8.77% -0.11% 5.83% 11.13% 6.35% 5.01% 7.91% 14.41% 8.72% 9.58% -12.20% 5.04% 2.88% 8.52% 7.96% 9.88% 4.48% 7.62% 5.27% 3.25% -1.66%
CITIES Addison Balch Springs Carrollton Cedar Hill Cockrell Hill Combine Coppell Dallas DeSoto Duncanville Farmers Branch Ferris Garland Glenn Heights Grand Prairie Grapevine Highland Park Hutchins Irving Lancaster Lewisville Mesquite Ovilla Richardson Rowlett Sachse Seagoville Sunnyvale University Park Wilmer Wylie
$357,109,280 50,996,270 409,572,110 220,233,720 1,480,490 (277,480) 871,535,760 9,633,068,250 258,694,930 120,943,000 538,562,850 (12,950) 836,168,620 41,820,200 504,417,110 13,519,160 561,664,240 107,522,890 2,327,468,630 217,265,890 (10,765,750) 366,054,730 773,680 741,306,470 296,991,170 141,191,930 33,113,980 121,990,940 645,269,900 99,310,020 9,987,300
$11,735,510 4,779,269 76,077,125 54,808,629 505,410 20,706 189,061,166 2,005,235,705 73,461,120 12,697,879 78,273,982 0 80,054,229 6,342,922 101,887,588 0 78,647,040 44,832,930 349,118,956 31,796,901 0 12,483,789 0 73,616,407 43,563,975 45,146,407 7,559,291 37,727,955 146,934,742 85,910,270 10,182,044
$345,373,770 46,217,001 333,494,985 165,425,091 975,080 (298,186) 682,474,594 7,627,832,545 185,233,810 108,245,121 460,288,868 (12,950) 756,114,391 35,477,278 402,529,522 13,519,160 483,017,200 62,689,960 1,978,349,674 185,468,989 (10,765,750) 353,570,941 773,680 667,690,063 253,427,195 96,045,523 25,554,689 84,262,985 498,335,158 13,399,750 (194,744)
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2015 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/23/2015, COMPARED TO SUPPLEMENTAL EVR, DATED 7/9/2015 - GRAND TOTAL ENTITY and Entity Code
Tax Year 2014 Market Value
Tax Year 2015 Market Value
Total Change
AS ES OS DS SS US FS GS PS VS HS IS LS MS RS YS
$14,765,691,930 3,189,669,810 10,054,165,150 107,985,090,850 2,662,214,570 4,330,807,010 20,775,100 16,570,529,010 6,675,215,200 1,842,765,670 16,815,140,360 11,672,800,810 2,053,986,520 7,704,815,570 20,680,165,230 1,154,250,770
$16,153,327,530 3,425,475,990 11,143,115,250 117,369,970,030 2,880,748,020 4,600,086,630 21,201,690 17,830,421,750 7,112,114,560 2,370,700,560 18,193,176,180 12,666,025,190 2,303,109,530 8,137,490,430 22,207,527,240 1,276,155,510
$1,387,635,600 235,806,180 1,088,950,100 9,384,879,180 218,533,450 269,279,620 426,590 1,259,892,740 436,899,360 527,934,890 1,378,035,820 993,224,380 249,123,010 432,674,860 1,527,362,010 121,904,740
DD DM NL NR NU GU IF ID LM NF FF TX
$402,668,670 3,193,931,150 37,980,830 5,691,760 221,814,240 115,778,400 296,418,760 1,780,105,750 30,515,120 449,937,310 1,915,349,750 15,138,490
$457,759,290 3,637,194,350 38,851,760 5,693,310 226,714,660 155,349,270 308,100,920 1,929,006,370 41,729,580 474,739,930 2,203,245,880 13,995,790
New Construction
Reappraisal
PERCENTAGE CHANGE Total New Constr Reappraisal
SCHOOL DISTRICTS Carrollton-Farmers Branch ISD Cedar Hill ISD Coppell ISD Dallas ISD DeSoto ISD Duncanville ISD Ferris ISD Garland ISD Grand Prairie ISD Grapevine-Colleyville ISD Highland Park ISD Irving ISD Lancaster ISD Mesquite ISD Richardson ISD Sunnyvale ISD
$247,122,670 63,274,355 313,660,945 1,967,277,016 48,946,752 52,316,272 57,240 177,215,749 93,857,418 0 259,372,238 168,041,278 36,985,657 24,786,897 179,860,465 37,727,955
$1,140,512,930 172,531,825 775,289,155 7,417,602,164 169,586,698 216,963,348 369,350 1,082,676,991 343,041,942 527,934,890 1,118,663,582 825,183,102 212,137,353 407,887,963 1,347,501,545 84,176,785
9.40% 7.39% 10.83% 8.69% 8.21% 6.22% 2.05% 7.60% 6.55% 28.65% 8.20% 8.51% 12.13% 5.62% 7.39% 10.56%
1.67% 1.98% 3.12% 1.82% 1.84% 1.21% 0.28% 1.07% 1.41% 0.00% 1.54% 1.44% 1.80% 0.32% 0.87% 3.27%
7.72% 5.41% 7.71% 6.87% 6.37% 5.01% 1.78% 6.53% 5.14% 28.65% 6.65% 7.07% 10.33% 5.29% 6.52% 7.29%
13.68% 13.88% 2.29% 0.03% 2.21% 34.18% 3.94% 8.36% 36.75% 5.51% 15.03% -7.55%
0.40% 5.30% 0.00% 0.00% 0.03% 0.00% 1.20% 1.23% 17.82% 0.06% 1.24% 0.00%
13.28% 8.58% 2.29% 0.03% 2.18% 34.18% 2.74% 7.13% 18.93% 5.45% 13.79% -7.55%
SPECIAL DISTRICTS Dallas County FCD #1 Dallas County URD Denton County LID #1 Denton County RUD #1 Combined Denton LID & RUD Grand Prairie Metro URD Irving FCD, Section I Irving FCD, Section III Lancaster MUD #1 Northwest Dallas Co FCD Valwood Improvement Authority Railroad Rolling Stock
$55,090,620 443,263,200 870,930 1,550 4,900,420 39,570,870 11,682,160 148,900,620 11,214,460 24,802,620 287,896,130 (1,142,700)
$1,597,640 169,340,065 0 0 70,370 0 3,555,360 21,984,110 5,438,820 264,930 23,685,270 0
$53,492,980 273,923,135 870,930 1,550 4,830,050 39,570,870 8,126,800 126,916,510 5,775,640 24,537,690 264,210,860 (1,142,700)
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 23, 2015 FOR TAX YEAR 2015 ENTITY
COMMERCIAL
and Entity Code
Parcels
BUSINESS PERSONAL PROPERTY
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
RESIDENTIAL
GRAND TOTAL
Parcels
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
COUNTYWIDE ENTITIES Dallas County
DC
74,361
$98,716,390,720
$74,394,284,891
86,955
$35,030,513,740
$27,733,488,473
647,470
$113,943,632,720
$86,792,538,017
808,786
$247,690,537,180
$188,920,311,381
Dallas Co Community College
DO
74,361
98,716,390,720
74,752,759,120
86,955
35,030,513,740
34,675,806,176
647,470
113,943,632,720
88,681,080,920
808,786
247,690,537,180
198,109,646,216
Parkland Hospital
PH
74,361
98,716,390,720
74,617,814,425
86,955
35,030,513,740
28,272,337,671
647,470
113,943,632,720
86,847,320,405
808,786
247,690,537,180
189,737,472,501
Addison
CA
686
$3,053,514,450
$2,776,666,238
3,012
$724,224,070
$717,939,979
2,358
$689,363,610
$544,089,243
6,056
$4,467,102,130
$4,038,695,460
Balch Springs
CB
966
321,773,560
246,406,559
772
98,296,870
96,285,192
6,759
428,226,070
370,747,320
8,497
848,296,500
713,439,071
Carrollton
CC
1,771
2,801,211,720
2,416,091,899
3,631
1,971,906,370
1,653,519,456
12,458
1,806,876,080
1,353,877,053
17,860
6,579,994,170
5,423,488,408
Cedar Hill
CH
1,199
1,004,636,080
706,799,047
1,228
269,526,920
258,322,815
16,213
2,112,135,150
1,977,532,258
18,640
3,386,298,150
2,942,654,120
Cockrell Hill
CL
103
32,568,290
28,109,350
169
7,616,930
7,600,910
929
57,064,490
53,459,832
1,201
97,249,710
89,170,092
Combine
OM
75
2,633,960
842,148
18
996,640
815,420
330
10,665,470
9,402,410
423
14,296,070
11,059,978
Coppell
CO
1,062
2,138,637,800
1,670,049,573
1,476
1,771,294,540
963,392,230
12,112
3,781,847,350
3,469,230,853
14,650
7,691,779,690
6,102,672,656
Dallas
DA
39,213
54,943,234,380
40,173,970,942
47,925
15,072,848,200
13,028,272,087
291,384
54,054,828,630
41,600,231,234
378,522
124,070,911,210
94,802,474,263
DeSoto
CS
1,281
915,399,650
744,219,492
1,290
534,562,550
533,831,001
16,744
2,130,259,730
1,950,379,895
19,315
3,580,221,930
3,228,430,388
Duncanville
CV
1,048
589,137,650
471,719,413
1,384
198,376,200
195,328,687
11,960
1,283,550,710
1,166,285,737
14,392
2,071,064,560
1,833,333,837
Farmers Branch
CF
1,232
3,043,911,940
2,545,107,463
3,110
1,459,574,120
1,075,007,313
8,082
1,285,866,530
926,867,384
12,424
5,789,352,590
4,546,982,160
Ferris
FE
15
5,564,440
5,259,421
7
6,291,790
6,291,790
0
0
0
22
11,856,230
11,551,211
Garland
CG
4,703
4,252,597,480
3,276,221,646
5,660
1,882,975,110
1,537,271,783
64,491
7,677,383,870
6,403,596,014
74,854
13,812,956,460
11,217,089,443
Glenn Heights
CE
200
39,827,050
19,753,579
95
15,727,670
15,718,120
3,378
304,982,250
284,378,527
3,673
360,536,970
319,850,226
Grand Prairie
CP
4,298
2,213,966,460
1,454,509,694
2,945
1,362,023,360
1,017,635,854
35,860
3,270,379,330
2,867,306,785
43,103
6,846,369,150
5,339,452,333
Grapevine
GV
28
91,999,180
75,188,089
73
191,627,370
77,446,045
0
0
0
101
283,626,550
152,634,134
Highland Park
TH
76
404,202,590
259,267,191
371
78,135,850
77,848,620
3,408
6,185,000,330
4,987,543,204
3,855
6,667,338,770
5,324,659,015
Hutchins
CU
397
265,449,510
195,658,921
280
217,711,660
120,879,558
1,392
59,352,870
52,798,131
2,069
542,514,040
369,336,610
Irving
CI
5,546
12,344,125,290
9,954,318,467
8,112
5,606,814,190
5,531,310,650
43,912
7,075,377,200
5,696,090,566
57,570
25,026,316,680
21,181,719,683
Lancaster
CN
1,595
669,916,190
497,359,074
831
437,946,740
354,865,561
12,715
1,044,495,430
933,946,230
15,141
2,152,358,360
1,786,170,865
Lewisville
LE
10
29,721,010
29,399,949
16
5,596,940
5,596,940
300
42,137,900
41,062,539
326
77,455,850
76,059,428
Mesquite
CM
2,627
2,732,458,850
2,129,376,114
3,204
929,128,960
797,997,232
38,177
3,719,352,150
3,223,239,618
44,008
7,380,939,960
6,150,612,964
Ovilla
OV
23
2,078,630
620,885
10
670,160
670,160
162
24,850,850
21,875,965
195
27,599,640
23,167,010
Richardson
CR
1,597
3,366,205,370
2,798,131,212
4,725
1,460,418,900
1,456,992,645
21,647
3,754,467,870
3,341,356,496
27,969
8,581,092,140
7,596,480,353
Rowlett
CW
1,023
528,649,880
368,689,163
953
151,560,870
149,424,468
17,612
2,799,497,480
2,572,400,060
19,588
3,479,708,230
3,090,513,691
Sachse
CK
321
139,241,710
83,693,456
273
29,512,910
29,486,250
5,352
944,785,780
882,752,124
5,946
1,113,540,400
995,931,830
Seagoville
CJ
773
167,925,000
117,714,632
451
96,255,710
87,787,579
4,914
339,564,360
287,079,244
6,138
603,745,070
492,581,455
Sunnyvale
TS
626
327,798,230
207,485,316
428
294,122,850
145,520,557
2,292
605,581,050
572,466,563
3,346
1,227,502,130
925,472,436
University Park
CQ
317
1,835,964,380
386,143,906
776
86,214,430
86,120,240
6,916
8,185,584,230
6,359,928,944
8,009
10,107,763,040
6,832,193,090
Wilmer
CT
244
294,818,870
166,036,116
162
152,960,820
101,559,931
1,534
64,147,480
58,347,776
1,940
511,927,170
325,943,823
Wylie
WY
14
4,869,260
2,407,948
12
523,150
523,150
317
16,352,100
16,136,430
343
21,744,510
19,067,528
CITIES
Prepared by the Dallas Central Appraisal District
July 23, 2015
2015cevd.xlsx
2015 Combined Cert & Disp EVR's
Page 1 of 2
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 23, 2015 FOR TAX YEAR 2015 ENTITY
COMMERCIAL
and Entity Code
Parcels
BUSINESS PERSONAL PROPERTY
Market Value
Taxable Value
Parcels
RESIDENTIAL
Market Value
Taxable Value
Parcels
GRAND TOTAL
Market Value
Taxable Value
Parcels
Market Value
Taxable Value
$13,934,773,573
SCHOOL DISTRICTS
Carrollton-Farmers Branch ISD
AS
3,478
$8,199,920,240
$7,088,353,460
6,055
$3,396,296,820
$2,620,343,312
23,495
$4,557,110,470
$4,226,076,801
33,028
$16,153,327,530
Cedar Hill ISD
ES
1,273
989,922,050
710,379,329
1,212
256,691,840
245,423,865
16,876
2,178,862,100
1,937,832,043
19,361
3,425,475,990
2,893,635,237
Coppell ISD
OS
1,472
3,912,527,760
3,339,593,734
2,209
2,775,302,320
1,848,232,445
14,877
4,455,285,170
4,223,968,854
18,558
11,143,115,250
9,411,795,033
Dallas ISD
DS
39,906
54,357,276,050
40,750,640,541
47,523
15,377,633,210
13,227,075,884
268,636
47,635,060,770
38,806,572,130
356,065
117,369,970,030
92,784,288,555
DeSoto ISD
SS
1,125
547,637,180
396,711,846
963
140,412,280
140,302,528
18,913
2,192,698,560
1,857,386,564
21,001
2,880,748,020
2,394,400,938
Duncanville ISD
US
2,149
1,424,956,270
1,027,767,081
1,949
854,347,820
693,539,972
20,531
2,320,782,540
1,993,146,518
24,629
4,600,086,630
3,714,453,571
Ferris ISD
FS
97
9,775,570
7,202,014
15
7,405,090
7,405,090
116
4,021,030
3,516,160
228
21,201,690
18,123,264
Garland ISD
GS
6,146
4,921,837,850
3,724,339,629
6,503
2,078,045,930
1,708,542,455
83,204
10,830,537,970
9,617,584,260
95,853
17,830,421,750
15,050,466,344
Grand Prairie ISD
PS
4,220
2,338,262,490
1,608,502,284
2,988
1,594,619,160
1,192,443,405
34,463
3,179,232,910
2,755,560,323
41,671
7,112,114,560
5,556,506,012
Grapevine-Colleyville ISD
VS
18
558,009,730
1,447,060
152
1,812,690,830
280,151,574
0
0
0
170
2,370,700,560
281,598,634
Highland Park ISD
HS
477
3,223,015,490
1,503,502,735
1,941
249,573,180
249,470,070
10,730
14,720,587,510
11,945,443,401
13,148
18,193,176,180
13,698,416,206
Irving ISD
IS
4,967
6,238,116,440
4,873,122,876
5,793
1,972,721,720
1,959,894,253
36,172
4,455,187,030
3,971,281,930
46,932
12,666,025,190
10,804,299,059
Lancaster ISD
LS
1,764
737,336,000
527,719,935
816
470,605,480
387,524,041
13,068
1,095,168,050
914,805,362
15,648
2,303,109,530
1,830,049,338
Mesquite ISD
MS
3,276
2,923,440,610
2,271,131,199
3,560
944,786,540
831,829,635
46,899
4,269,263,280
3,580,300,851
53,735
8,137,490,430
6,683,261,685
Richardson ISD
RS
3,391
7,958,139,150
6,700,190,309
9,900
2,805,133,810
2,512,999,834
57,198
11,444,254,280
9,596,012,296
70,489
22,207,527,240
18,809,202,439
Sunnyvale ISD
YS
639
376,217,830
226,575,341
427
294,356,630
185,932,871
2,292
605,581,050
571,736,273
3,358
1,276,155,510
984,244,485
Dallas County FCD #1
DD
156
$274,569,490
$242,516,145
239
$179,107,500
$118,288,213
212
$4,082,300
$3,707,596
607
$457,759,290
$364,511,954
Dallas County URD
DM
486
2,401,083,730
2,185,758,670
993
409,145,270
321,075,606
2,364
826,965,350
823,539,658
3,843
3,637,194,350
3,330,373,934
Denton County LID #1
NL
11
14,242,740
12,804,140
28
1,546,350
1,546,350
48
23,062,670
18,657,453
87
38,851,760
33,007,943
Denton County RUD #1
NR
5
5,507,310
2,973
0
0
0
1
186,000
148,800
6
5,693,310
151,773
Combined Denton Co LID & RUD
NU
28
64,779,380
58,400,160
47
12,975,460
12,939,400
492
148,959,820
121,462,492
567
226,714,660
192,802,052
Grand Prairie Metro URD
GU
50
138,091,000
6,408,110
62
17,258,270
13,290,929
0
0
0
112
155,349,270
19,699,039
Irving FCD, Section I
IF
98
118,788,030
117,284,400
197
189,312,890
158,050,062
0
0
0
295
308,100,920
275,334,462
Irving FCD, Section III
ID
209
848,571,240
759,294,645
396
38,571,050
38,555,040
4,301
1,041,864,080
872,111,586
4,906
1,929,006,370
1,669,961,271
Lancaster MUD #1
LM
11
648,250
130,084
2
360
360
635
41,080,970
39,508,980
648
41,729,580
39,639,424
Northwest Dallas Co FCD
NF
42
142,647,020
115,263,880
125
6,940,040
6,921,130
909
325,152,870
324,072,836
1,076
474,739,930
446,257,846
Valwood Improvement Authority
FF
457
1,013,553,630
942,548,588
1,114
1,189,692,250
868,854,309
0
0
0
1,571
2,203,245,880
1,811,402,897
Railroad Rolling Stock
TX
0
0
0
3
13,995,790
13,995,790
0
0
0
3
13,995,790
13,995,790
SPECIAL DISTRICTS
Prepared by the Dallas Central Appraisal District
July 23, 2015
2015cevd.xlsx
2015 Combined Cert & Disp EVR's
Page 2 of 2
For more information, visit our Website:
www.DallasCAD.org
For additional copies write:
Rick Kuehler Director of Administration / Taxpayer Liaison Officer Dallas Central Appraisal District 2949 N Stemmons Fwy Dallas, TX 75247-6195 Dallas Central Appraisal District Annual Report - 2015 Appraisal Year November 2015