Budget fy 2016 adopted Tcad

Travis Central

Appraisal District Fiscal Year 2016 Adopted Budget

Travis County, Texas

Finance Department

July 1, 2015

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Strategic Goals 1. Develop appraisals that

reflect market value and

ensure fairness and

uniformity

2. Be efficient in business

processes and ensure

that mission critical

tasks are completed in a

timely manner with a

high level of accuracy

3. Collect, create and

maintain accurate data

4. Ensure that the district

maintains a highly

educated, motivated and

skilled workforce

5. Provide customer

service that is

courteous, professional

and accurate

Travis Central

Appraisal DistrictThe 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

The mission of the Travis Central Appraisal District is to provide

accurate appraisal of all property in Travis County at one

hundred percent market value, equally and uniformly, in a

professional, ethical, economical and courteous manner, working

to ensure that each taxpayer pays only their fair share of the

property tax burden.

Our Vision

The Travis Central Appraisal District will act in accordance with

the highest principals of professional conduct, ethics,

accountability, efficiency, openness, skill and integrity. We

approach our activities with a deep sense of purpose and

responsibility.

Our Values

Appraise- fairly, efficiently, and effectively, balancing the needs of

both taxpayers and the taxing units by adhering to the Texas

Property Tax Code, USPAP, and generally accepted appraisal

standards.

Educate- taxpayers of their rights, remedies and responsibilities.

Communicate- collaboratively with and encourage communication

among the taxing units, taxpayer public, and the agency.

Service- provide exceptional customer service that is accessible,

responsible and transparent.

Performance- demand integrity, accountability and high standards

from all staff and strive continuously for excellence and efficiency.

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Travis Central Appraisal District FY 2016 Proposed Budget

Board of Directors

Mr. Richard Lavine, Chair

Austin ISD

Mr. Ed Keller, Secretary

Austin ISD

Ms. Shelda D. Grant

Travis County

Ms. Eleanor Powell

City of Austin

Ms. Blanca Zamora-Garcia

City of Austin

Mr. Kristoffer S. Lands, Vice Chair

City of Austin/Austin ISD

Mr. Tom Buckle

West Travis County

Mr. Denny Hamill

Travis County

Mr. Rico Reyes

East Travis County

Mr. Bruce Elfant

Travis County Tax Assessor/Collector

Ms. Marya Crigler

Chief Appraiser

Prepared by the TCAD Finance Department

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TABLE OF CONTENTS INTRODUCTORY SECTION:

Budget Transmittal Letter …………………………………………………………………. Organizational Chart ………………………………………………………………………. Key District Personnel …………………………………………………………………….. Distinguished Budget Presentation Award ………………………. ……………………..

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

DISTRICT BUDGET:

Budget Comparison ………………………………………………………….................... District Budget by Department ……………………………………………………………. Revenue Budget …………………………………………………………………………… 2016 Estimated Jurisdiction Liabilities …………………………………………………… Capital Improvement Program ……………………………………………………………. Debt Administration ………………………………………………………………………...

DEPARTMENT BUDGETS:

Administration ………………………………………………………………………………. Information Technology …………………………………………………………………… Customer Service ………………………………………………………………………….. Appraisal Support ………………………………………………………………………….. Appeals ……………………………………………………………………………………… Commercial & Personal Property Appraisal …………………………………………….. Residential Appraisal ……………………………………………………………………… Appraisal Review Board (ARB) …………………………………………………………...

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

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

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

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25 28 33 36 39 53

55 69 81 89 97 105 113 119

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Introductory Section

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TRAVIS CENTRAL APPRAISAL DISTRICT BOARD OFFICERS RICHARD LAVINE

CHAIRPERSON

KRISTOFFER S. LANDS

VICE CHAIRPERSON

ED KELLER

SECRETARY/TREASURER

MARYA CRIGLER

CHIEF APPRAISER

BOARD MEMBERS TOM BUCKLE

SHELLDA D. GRANT

DENNY HAMILL

BRUCE ELFANT

ELEANOR POWELL

RICO REYES

BLANCA ZAMORA-GARCIA

July 1, 2015

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

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

Year Budget Amount Percentage Increase

2011 $ 12,689,610 0.75%

2012 $ 12,914,797 1.77%

2013 $ 13,375,023 3.56%

2014 $ 14,246,848 6.52%

2015 $ 17,149,799 20.38%

2016 $ 17,492,994 2.00%

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

FACTORS AFFECTING FINANCIAL CONDITION

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

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

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

Source: Praxis Strategy Group

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

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

Annual rate of starts is 10,686 which is up 500 units from last year, with homes in the $200,000 to $300,000

price point having the largest market share, followed by homes in the $300,000 to $500,000 price point. Sales

of existing homes increased 1.4% to 30,673 with the average sales price increasing 6.6% to $305,409.

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Austin will also see continued business investments as smaller tech players such as Illuminx, Ambiq Micro,

Roku and Marvell Semiconductor fuel growth and as it develops the early stages of a space sector with the

introduction of companies such as Space X and Firefly Space Systems.

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

Should you have any questions about the District’s 2016 proposed budget or the budgeting process, please

contact Leana H. Mann, the District’s Finance & Facilities Director, at (512) 834-9317 Ext. 405 or by e-mail at

[email protected].

Respectfully submitted,

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

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TRAVIS CENTRAL APPRAISAL DISTRICT

Organizational ChartFiscal Year 2016

Sharon Baxter

Sr. Litigation Attorney

Paul Snyder

Deputy Chief of Appraisal

Judi Beckham

Customer Service Director

Marya Crigler

Chief Appraiser

Paula Fugate

Human Resource Director

Scott Griscom

Information Systems

Director

Jack Miguez

Residential Appraisal

Director

Lonnie Hendry

Commercial & Personal

Property Appraisal Director

Leana Hengst Mann

Finance and Facilities

Director

Board of DirectorsHenry Johnson

Taxpayer Liaison

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Key District Personnel Fiscal Year 2016

Chief Appraiser Marya Crigler Deputy Chief of Appraisal Paul Snyder

Director of Residential Appraisal Jack Miguez Director of Commercial & Personal Property Appraisal Lonnie Hendry, Jr.

Director of Customer Service Director of Appraisal Support

Judi Beckham Adrienne Albers

Director of Information Technology (IT) Scott Griscom

Human Resources Director Paula Fugate Finance & Facilities Director Leana H. Mann

Senior Litigation Attorney Sharon Baxter

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Certificate of Achievement

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

This award is valid for a period of one year only. We believe that our fiscal year 2016 budget continues to

conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another

award.

Budget Overview

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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 revenuenecessary to fund their budgets. The adopted budgets and the tax rates set to fund the budgetsdetermine 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 propertyon that date determine whether the property is taxed, its value and who is responsible for paying thetax. The appraisal district also processes applications for tax exemptions, agricultural appraisals andother tax relief.

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

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

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

HOW DOES THE PROPERTY TAX SYSTEM WORK?

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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.

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.

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


THE PROPERTY TAX CALENDAR

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taxpayer pays only their fair share of the property tax burden. As stipulated under the Texas Property Tax Code, the District serves the citizens and taxpayers of Travis County and the 120 taxing entities which lie within Travis County, including 21 cities, 15 school districts, 14 emergency districts, the county government, the hospital district, the junior college and 67 special districts.

Travis County is located in Central Texas and is a part of the rapidly growing Austin area. Travis County’s population, as of the 2010 census was 1,033,553 and continues to grow rapidly every year. Since the previous census in 2000, the population of Travis County has grown 26.1%.

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

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

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

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, special-purpose 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 government-wide 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

THE ROLE OF THE APPRAISAL DISTRICT

ACCOUNTING BASIS AND CONTROLS

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

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

Internal Controls

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

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

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 long-range financial activities. They are reviewed annually in conjunction with the budgetary process to verify continued applicability and benefit to the District.

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.

FINANCIAL POLICIES & PROCEDURES

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Revenue Policy

Revenue Recognition- Revenues shall be recorded on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available.

1. Daily Deposits- In accordance with the District’s finance policy, the District shall require weeklydeposits of receipts only when the cash on hand amounts to at least $1,000. Any funds notimmediately deposited shall be appropriately safeguarded in a locked file cabinet in the FinanceDirector’s office.

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

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

Cash Disbursement Policy

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

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

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

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

Operating Budget Policy

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

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

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

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

Asset Management and Capital Improvement Policy

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

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

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

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

5. Reporting: The District will provide reports of expenditures by project to the Board of Directorsno less than quarterly.

Cash Management and Investment Policy

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

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

3. Periodic Reporting: The District shall provide monthly investment reports to the Board ofDirectors.

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

Accounting Policy

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

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

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

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

Debt Policy

1. Capital Financing: All financing of capital projects must be included in the current year’sproposed budget and approved by the Board of Directors. The District statutorily cannot issuedebt to fund capital projects. All financing of capital projects must be done through the budgetprocess.

2. Unfunded Liabilities: The District’s policy extends beyond capital financing and includes notknowingly 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.

BUDGET PROCESS & PROCEDURES

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

All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit. The District can make line item transfers without notifying the taxing units. The Chief Appraiser has the authority to approve or disapprove any line item transfers. All line item transfers are then presented to the board for approval. Budget line item transfers do not change the final amount of the budget, but simply move budgeted funds from one function or program to another. Budget line item transfers do not require any additional funds from the taxing units and they do not change the amount of any surplus credited to the jurisdictions at year end.

JAN 2016

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DATE SUBJECT FEB 2016 2/8/2016 Budget discussion with Chief Appraiser

2/15/2016 Meet with division directors

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MAR 2016 DATE SUBJECT

3/7/2016 Budget requests due from division directors

3/31/2016 First draft of budget to Chief Appraiser

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BUDGET CALENDAR

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APR 2016 DATE SUBJECT

4/12/2016 First quarter line item transfers approved at Board of Director's meeting

4/18/2016 Second draft of budget to Chief Appraiser

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DATE SUBJECT MAY 2016 5/2/2016 Final draft of proposed budget to Chief Appraiser for final approval

5/10/2016 Budget workshop with board or directors

5/27/2016 Final proposed budget to Chief Appraiser S M T W T F S

5/30/2016 Mail budget to taxing jurisdictions 1 2 3 4 5 6 7

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JUN 2016 DATE SUBJECT

6/14/2016 Present proposed budget to board of directors

S M T W T F S 6/15/2016 Last day to present proposed budget 1 2 3 4 6/30/2016 First draft of adopted budget to Chief Appraiser

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JUL 2016 DATE SUBJECT

7/12/2016 2nd quarter line item transfers approved at Board of Director's meeting

7/18/2016 Second draft of adopted budget to Chief Appraiser S M T W T F S

7/25/2016 Final draft of adopted budget to Chief Appraiser 1 2

7/31/2016 Post public notice of budget in local newspaper 3 4 5 6 7 8 9

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AUG 2016 DATE SUBJECT

8/1/2016 Mail out final budget to taxing entities

S M T W T F S 8/9/2016 Public budget hearing and adoption of budget 1 2 3 4 5 6

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SEPT 2016 DATE SUBJECT 9/15/2016 Final day to adopt budget

9/30/2016 Tax rates are set by all taxing entities

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DATE SUBJECT OCT 2016 10/7/2016 Mail out final calculation of jurisdiction liability

10/24/2016 Mail out end of year budget amendment to all taxing entities

10/31/2016 Submit budget to GFOA for Distinguished Budget Award S M T W T F S

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NOV 2016 DATE SUBJECT 11/8/2016 Board of Directors meeting to approve final budget amendment

11/8/2016 Final line item transfers approved at Board of Director's meeting

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DATE SUBJECT DEC 2016 12/31/2016 Fiscal year-end

1/1/2016 2016 Budget takes affect

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

STRATEGIC PLANNING

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

Strategic Goal

Planning Goal Objective Outcome Measure Strategy Output Measure Efficiency Measure

Dev

elo

p a

pp

rais

als

that

ref

lect

mar

ket

valu

e an

d e

nsu

re f

airn

ess

and

un

ifo

rmit

y.

Make better utilization of ratio studies when developing market appraisals.

Analyze ratio study statistics by neighborhood and school district weekly during valuation and equalization phases in 2013/2014, and guarantee that sales ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15.

Median sales ratio Maintain an ongoing program of audit and verification activities in support of improved appraisal levels

Number of sales qualified Number of property protests

Weighted mean sales ratio

Number of neighborhood profiles created

Number of value reductions

COD Number of school districts reviewed

Improve accuracy and reduce value changes 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.

Reduction in value changes at informal and formal by 50% from 11% average to 5% or less.

Staff training on defending appraisal values and standards of evidence

Percent value change Number of property protests

Number of value reductions

Improve quality and consistency of land values of lakefront property

Correctly identify all lake front property to include lake cove and lake views and consistently apply appropriate land unit prices and modifiers.

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

In conjunction with field inspections, utilize aerial photography to identify lake front, lake cove and lake view properties. Utilize GIS mapping and analysis to ensure consistent land values.

Uniformity in COD measures of specific ratio studies

Number of land values updated

Number of property protests based on equity

Update cost tables of main area and details.

Create a program to regularly update cost tables based on nationally recognized publications adjusted for local economic conditions.

Timely and accurate cost tables

Staff training on use of national publications used to develop cost approach appraisals. Create benchmark properties and test developed cost schedules against researched local cost information. Test land value assignments through allocation by abstraction against researched land values. Create specific procedure manual to document steps taken to update and test cost tables.

Accuracy of cost approach appraisals compared to researched local development costs.

Number of cost tables updated

Lower market segment adjustments

Number of benchmark properties tested

Software enhancements

Work cooperatively with software vendor True Automation and other PACS metro appraisal district clients to enhance the software to provide greater appraisal and analysis capabilities.

Increased functionality in the PACS software modules

Create a coalition of PACS metro appraisal district clients to leverage the group dynamics to push for focus on Texas clients from True Automation. Schedule and hold quarterly meetings with the metro clients and True Automation decision makers to focus on the common needs of the metro appraisal districts, and enhancements required to complete appraisal tasks and meet legislative requirements.

Co-development commitments from metro clients and True Automation and group consensus on enhancement priorities

Number of co-development projects approved

Number of software requirement documents written and approved

Number of enhancements included in each software release

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Strategic Goal

Planning Goal

Objective Outcome Measure Strategy Output Measure Efficiency Measure

Be

effi

cien

t in

bu

sin

ess

pro

cess

es a

nd

en

sure

th

at m

issi

on

cri

tica

l tas

ks a

re c

om

ple

ted

in a

tim

ely

man

ner

wit

h a

hig

h le

vel o

f ac

cura

cy.

Complete the top three mission critical tasks ahead of schedule.

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

Percent of accounts noticed at each run date

Improve Compliance by establishing formal plans, timelines, benchmarks, and monitoring programs to ensure that deadlines are met. Increase individual accountability

Completion date of mission critical tasks

Number of notices mailed at each run date

Certification level of 90% as of July 18.

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.

Earlier start to discovery and valuation cycles

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

Date of completion and percent of open protest

Number of informal hearings held per day

Number formal hearings per day

Complete fieldwork and eliminate field work overlap with valuation cycle

Ensure that all field inspections have been completed and that the data entry of the field cards has been completed by February 1

Timely start to valuation cycle

Develop a documented work plan to identify the scope of field work to be completed, evaluate field inspection productivity tasks times and develop a field work plan that recognizes the man 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

Timely start to valuation cycle

Number of field inspections per day

Number of field cards processed per day

Complete valuation cycle and reduce the number of properties in NOAV runs after April 1st

Ensure that properties are valued and notices are sent in the first NOAV run to be completed between April 1 and April 15

Fewer than 5% of properties noticed in subsequent NOAV runs

Develop a documented work plan of valuation tasks to be completed. Work plan should include research and confirmation of sales data, review of 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.

Percent of properties noticed with each NOAV run

Number of neighborhood profiles completed each week

Complete homestead exemption processing within 30 days of receipt of application

Lack of taxpayer compliance with new homestead documentation requirements has become an 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

Fewer than 5% of exemptions processed after 30 days of receipt

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

Percent of exemption applications processed on first receipt

Number of additional documentation letters mailed to taxpayers

Number of exemption applications processed

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Strategic Goal

Planning Goal Objective Outcome Measure Strategy Output Measure Efficiency Measure

Co

llect

, cre

ate

and

mai

nta

in a

ccu

rate

dat

a.

Field work quality control

Ensure that consistent 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

Improve quality of data collection by updating procedure manuals’ 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

Number of field cards processed

Average time to process field work

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

Number of errors identified

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 neighborhoods and ensure consistent application of the procedures. 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

Number of neighborhoods with insufficient population and sample size

Number of neighborhoods reviewed

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 guides to determine applicability in 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

Percentage of properties incorrectly classified

Number of properties classified

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

Number of properties classifications corrected by manager

Accuracy of sales ratio studies

Sketch Verification

Ensure that improvement size based on property sketches matched actual building footprint

Increased accuracy and consistency in property sketches and area calculations

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

Percentage of properties with size corrections

Number of sketches pinned to map

Number of changes or inspections identified

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Strategic Goal

Planning Goal

Objective Outcome Measure

Strategy Output Measure

Efficiency Measure

En

sure

th

at t

he

Dis

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t m

ain

tain

s a

hig

hly

ed

uca

ted

, mo

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an

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ork

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Increase training opportunities

Ensure that district staff receives sufficient training in their mission critical duty skills to include customer service, exemption administration, programming and technology, record maintenance, mapping, and basic and advance training in appraisal theory and practice. In addition to attaining Registered Professional Appraiser certification appraisal staff should be encouraged to attain IAAO and Appraisal Institute certifications

Increased number of appraisal staff with RPA, IAAO, AI certifications

Increase training budget for external courses and provide more internal training opportunities

Percentage of employees attaining certifications

Number of classes attended

Number of internal training sessions offered

Number of certifications awarded

Management training

Provide management training program to increase effectiveness and efficiency of managers

Increased ability of managers to create functional teams, manage projects, meet deadlines, and handle employee relations

Provide internal training on the following topics: Systems thinking, project management, delegating, teamwork, motivating staff, effective feedback, documenting discipline, and dealing with conflict

Number of internal training sessions offered

Number of projects completed

Number of employee coachings

Cross departmental training

Create a knowledgeable workforce that can assist each other and taxpayers without “governmental shuffle” by providing cross departmental training so that staff may answer basic questions and, if not able to answer, will be able to re-direct questions to the appropriate resource

Increased knowledge and understanding by staff of all phases of appraisal cycle, responsibilities, and district procedures and policies

Provide opportunities for related departments to cross train staff to create a greater understanding amongst staff of the full requirements of the appraisal district and how each division plays a role. Newly hired staff should spend at minimum one week on Customer Service and GIS divisions. Clerical staff should go out in the field with appraisers to understand the field inspection process and appraisers should train on data entry to understand the importance of accurate and complete field card notes

Decreased the number of tasks and taxpayers transferred between departments

Employee retention

Ensure that the district is able to retain long term employees that have developed a lot of institutional knowledge and skills

Increased average length of employments and increase percentage of skilled workers retiring from the district

Review employee salaries and benefit packages to ensure that the district can remain competitive in the market. Benefits would include retirement packages, health insurance, and sick and vacation time. Review employee reward and recognition programs such as service awards and district sponsored morale events. Explore non-monetary rewards such as flexible work schedule and telecommuting

Tenure of employees leaving district service

Successful planning

The population of the senior management is aging and several division directors in key positions are currently, or soon will be, eligible for retirement. Efforts first must be made to retain these employees as long as possible; however, the decision to retire is a personal choice and should be respected and treated with dignity. Regardless of retirement status institutional knowledge from key employees needs to be documented and transferred to the next generation of leaders

A well informed and trained staff ready to assume leadership responsibilities

Directors and managers should document annual work plans which include tasks and deadlines that may not be included in departments general procedure manuals. Directors should identify staff with leadership potential and offer mentoring and training opportunities that will allow theses staff members to become prepared to assume leadership responsibilities in the future

Documented work plans

Technology and facilities

Provide employees an appropriate work environment with adequate equipment and space to work efficiently

Create an equipment replacement schedule to ensure employees are given current technology and are able to work efficiently as possible. This schedule includes servers, SAN, 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

Documented work plans

Number of PCs replaced

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Strategic Goal

Planning Goal

Objective Outcome Measure

Strategy Output Measure Efficiency Measure

Pro

vid

e cu

sto

mer

ser

vice

th

at is

co

urt

eou

s,

pro

fess

ion

al a

nd

acc

ura

te.

Emphasize customer service

Providing excellent customer service should be a recognized goal of every employee in the district

Percentage of surveyed customers expressing overall satisfaction with services received

Improve services delivered to our internal and external clients through employee training. Annual and mandatory training for all staff in customer service shall 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

Number of customer complaints and compliments received

Number of customers assisted

Measure customer service feedback

Attain highest rating possible from those we serve as evidence by feedback provided through interviews, surveys, cards, letters or any other measuring device used in the agency


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

Number of customers surveyed

Number of customers served

Provide additional online resources to taxpayers

Provide information and resources to taxpayers that will be educational and convenient


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

Percentage of customers getting information from website rather than phone call of office visit

The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balance budget policy,

budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to

the taxing units and budgeted expenditures both total $17,492,994. The additional $83,000 in the revenue

budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for

charges for services, investment income, and other miscellaneous income items.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District

must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is

from. This is shown as a refund of appraisal assessments and is a contra revenue account, which

consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year

2016, the District does not have any surplus funds being credited back to the taxing units.

The table and graph below show the total budgeted revenues by source for the fiscal year 2016 budget and

the previous five years budget history.

OVERVIEW OF SIGNIFICANT BUDGET ITEMS

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2011 2012 2013 2014 2015 2016

Budgeted Revenues:

Appraisal Assessments $ 12,689,610 $ 12,914,797 $ 13,375,023 $ 14,247,231 $17,149,799 $17,492,994

Less Refund/Credit

of appraisal assessments (789,802) - - - - -

Other Miscellaneous Revenue - - - 86,500 83,000 83,000

Total Budgeted Revenues $ 11,899,808 $ 12,914,797 $ 13,375,023 $ 14,333,731 $17,232,799 $17,575,994

Percentage Increase over

previous year's budget 0.75% 1.77% 3.56% 7.17% 20.23% 2.00%

On a high level view, expenditures are broken down by function. The District uses four categories or

functions of expenditures for budgeting purposes: (1) payroll related expenditures, (2) operating

expenditures, (3) service expenditures and (4) capital equipment and debt expenditures. The chart and

graph below outline the budgeted expenditures by functions for fiscal year 2016 and the previous five year’s

budget histories.

2011 2012 2013 2014 2015 2016

Expenditures by Function:

Payroll $ 9,408,750 $ 9,478,244 $ 9,748,017 $10,327,816 $11,450,846 $11,469,048

Operating Supplies 630,790 732,163 718,448 665,354 649,259 953,300

Service 2,308,620 2,570,477 2,726,395 2,870,880 4,443,694 4,576,774

Capital Equipment & Debt 341,450 133,913 182,163 383,181 606,000 493,872

Total Budgeted Expenditures $12,689,610 $12,914,797 $13,375,023 $14,247,231 $17,149,799 $17,492,994

$10,000,000

$11,000,000

$12,000,000

$13,000,000

$14,000,000

$15,000,000

$16,000,000

$17,000,000

$18,000,000

Budgeted Revenues

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Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2)

debt service- principal, and (3) debt service- interest. Capital equipment is any fixed asset whose cost is

over the capitalization threshold and has an useful life greater than one year. The District has established a

capitalization threshold of $1,000 or more. Under the modified accrual basis of accounting, capital

equipment is expensed in the period in which it is purchased. When preparing government-wide financial

statements, adjusting entries are made to account for the depreciation of capital equipment, since the

government-wide statements use the full accrual basis of accounting.

Debt service principal and interest are treated similar to the capital equipment account. Under the modified

accrual basis of accounting, all debts should be expensed in the period that they are incurred. However,

debt is typically a long-term liability and must be adjusted when converting to the government-wide

statements, which use the full-accrual basis of accounting.

The table and graph below outline the capital expenditures & debt function for the fiscal year 2016 and the

previous five fiscal years budget histories.

2011 2012 2013 2014 2015 2016

Total Capital Expenditures:

Capital Equipment $ 246,550 $ 133,913 $ 182,163 $ 347,047 $ 606,000 $ 493,872

Debt Service- Principal 61,000 - - 29,298 - -

Debt Service- Interest 33,900 - - 6,836 - -

Total Capital Expenditures $ 341,450 $ 133,913 $ 182,163 $ 383,181 $ 606,000 $ 493,872

$-

$5,000,000

$10,000,000

$15,000,000

2011 2012 2013 2014 2015 2016

Expenditures by Function

Payroll Replated Expenditures

Operating Supplies Expenditures

Service Expenditures

Capital Equip. & Debt

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The following table provides a broad overview of the major revenue sources and major expenditure

functions by fiscal year for fiscal year 2016 and the previous five fiscal years budget histories.

2011 2012 2013 2014 2015 2016

Budgeted Revenues:

Appraisal Assessments $ 12,689,610 $ 12,914,797 $ 13,375,023 $ 14,247,231 $ 17,149,799 $ 17,492,994 Less Refund/Credit of appraisal assessments (789,802) - - - - -

Other Miscellaneous Revenue - - - 86,500 83,000 83,000

Total Budgeted Revenues 11,899,808 12,914,797 13,375,023 14,333,731 17,232,799 17,575,994

Expenditures by Function:

Payroll 9,408,750 9,478,244 9,748,017 10,327,816 11,450,846 11,469,048

Operating Supplies 630,790 732,163 718,448 665,354 649,259 953,300

Service 2,308,620 2,570,477 2,726,395 2,870,880 4,443,694 4,576,774

Capital Equipment & Debt 341,450 133,913 182,163 383,181 606,000 493,872

Total Budgeted Expenditures $ 12,689,610 $ 12,914,797 $ 13,375,023 $ 14,247,231 $ 17,149,799 $ 17,492,994

The fiscal year 2016 proposed budget for the District’s one and only fund, the general fund, is $17,492,994,

a 2.0% increase from the fiscal year 2015 budget.

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

2011 2012 2013 2014 2015 2016

Capital Expenditures Function

Capital Equipment Debt Service- Principal

Debt Service- Interest

DETAILED BUDGETARY ITEMS

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FY 2015 Adopted Budget

FY 2016 Proposed Budget $ Change % Change

General Fund $ 17,149,799 $ 17,492,994 $ 343,195 2.00%

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 2015 with fiscal year 2016.)

Budget 2016 2015 $ Change % Change

Category Budget Budget 15-16 15-16

Overtime 81,342 56,700 24,642 43.46%

Seasonal & Temporary 145,000 32,000 113,000 353.13%

Dental Insurance 44,123 33,499 10,624 31.71%

Operating Supplies- Equipment 240,500 40,900 199,600 100.00%

Operating Supplies- Software 75,000 15,000 60,000 400.00%

Furniture & Equipment under $1000 20,000 5,000 15,000 300.00%

Board of Directors 57,040 26,950 30,090 111.65%

Legal & Attorney 1,535,000 1,285,000 250,000 19.46%

Repair & Maintenance- Equipment 117,901 77,800 40,101 51.54%

Security Services 101,460 22,900 78,560 100.00%

Aerial Photography 215,226 78,240 136,986 175.08%

Total Significant Increases 2,632,592 1,742,159 890,433 51.11%

Overtime and Seasonal & Temporary: During 2014, the District implemented a policy of hiring clerical staff

through a temporary to permanent process. This allowed the District to incur less benefit costs in high

turnover positions. Implementing this policy increased the amount of available overtime to permanent staff

and increased the seasonal & temporary budget.

Dental Insurance: The District has received an estimated increase of 15-20% in dental insurance

premiums. For 2015, the District received a 17% increase in premiums.

Operating Supplies- Equipment: The increase in operating supplies- equipment is for the necessary

purchases for the budgeted IT projects. The District has decided to complete the following projects during

2016: (1) Purchase new scanners for 1/3 of the building ($29,750); (2) Purchase 10 new iPad field devices;

(3) Purchase PCs for all TCAD staff ($148,500); (4) Purchase new projectors and screens for training rooms

and conference rooms; and (5) Purchase 5 new laptops.

Operating Supplies- Software: The increase in operating supplies- software is for the purchase of the

Microsoft Office Suite that is needed for the new PCs purchased under the operating supplies-equipment

budget.

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Furniture & Equipment under $1,000: The District has budgeted to purchase ergonomic chairs for 1/3 of

the building. During 2014, the District used surplus funds to purchase 1/3 of the chairs and plans to do the

same in 2015. That will leave the remaining 1/3 to be purchased in 2016.

Board of Directors: The Board of Director’s budget increased because the hourly pay of the taxpayer

liaison was increased to remain competitive with other appraisal districts ($22,040). The board’s general

counsel budget is also increasing to match actual expenses.

Legal & Attorney: The District added $250,000 to the legal and attorney fees budget to be transferred into

the reserve for litigation to cover anticipated future legal expenditures.

Repair & Maintenance- Equipment: The cost of the CISCO maintenance contract increased after the

Cisco replacement project was completed in early 2015. The cost increased $17,000 for FY2016. The

District also experienced an increase in VMware support/maintenance totaling $14,225 when some of the

physical servers were converted into virtual machines.

Security Services: The employees’ safety while at work is one of the district’s main concerns. Therefore,

the District has budgeted for a Travis County sheriff’s deputy to be on site full-time.

Aerial Photography: The District increased its aerial photography contract in 2014 to include 6 inch orthos

instead of the contracted 9 inch orthos. This change will provide a clearer image and allow for more

effective use of the aerial photographs during desktop review. The District also purchased the Change

Finder Module from Pictometry to assist in desktop review.

Budget 2016 2015 Change % Change

Category Budget Budget 15-16 15-16

Salaries 7,234,307 7,344,622

Advertising & Legal Notices 23,000 34,000 (11,000) -32.35%

Appraisal Services 462,820 582,820 (120,000) -20.59%

Professional Services 98,459 345,250 (246,791) -71.48%

Capital Equipment 493,872 606,000 (112,128) -18.50%

Significant Decreases 1,172,081 1,680,720 (508,639) -30.26%

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

Appraisal Services: The District decreased the number of independent fee appraisals to complete for FY

2016 from a total cost of $470,000 in 2015 to $350,000 in 2016.

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Professional Services: The District removed the expert review of high value properties from the FY 2016

budget. This project will be completed during FY 2015.

Capital Equipment: During 2015, the District budgeted for the Cisco & VM host replacement in the IT

department budget. The project was completed in 2015 and therefore removed from the 2016 budget.

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 District’s capitalization policy, if an asset’s cost is $1,000 or greater and the useful life of the asset is

more than one year, the asset is a capital asset and should be capitalized; this requires the District to spread

the cost of the expenditure over the useful life of the asset. If, however, the expenditure is one that

maintains the asset at its current condition, the cost is expensed fully in the year of the purchase.

The table on the following page outlines the capital expenditures in the 2016 proposed budget. The total

dollar amount of the budgeted capital expenditures for FY 2016 is $493,872. More in depth information on

major capital projects can be found in the Capital Improvement Program section of this document on pages

39-52.

Department Capital Asset to be Purchased Budgeted Cost

Administration (10) A/C Replacements $ 15,000

Partitions for Panels II & III 50,000

Reserve for Capital Expenditures 75,000

IT (20) Servers 10,000

Online Protest Expansion Storage 6,000

Phone System Upgrades 7,000

ESRI ArcPublisher License 2,500

CommVault Hardware Replacement 46,668

ASA Replacement for Extranet 10,600

Tape Library Replacement 43,574

CAPITAL EXPENDITURES BUDGET

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Equalogics Replacement 26,652

Server Replacements- Physical & Colo Servers 45,706

Software- VLA Windows Server 2012 3,098

Xerox D110 Production Printer 30,000

Network Performance Monitoring Software 12,000

SQL Server Upgrade 10,076

Reserve for Equipment Replacement 100,000

Total Capital Expenditures $ 493,872

During fiscal year 2015, the District has focused on hiring and maintaining qualified, skilled 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 N/A

Variance -3 9 2 0 8 6 13 12 13.5 25 N/A

Budgeted employees by function/program:

Function/Program 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Appraisal 61 64 65 69 78 78 79 80 81 89 87

Information Systems 36 37 37 38 37 36 35 33 32 29 29

Administration/General Operations 10 11 11 12 13 15 16 15 14.5 14 15

Total 107 112 113 119 128 129 130 128 127.5 132 131

0

20

40

60

80

100

120

140

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Personnel Comparison

# of Budgeted Personnel Actual Personnel

STAFFING

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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, 2014, the District had a total fund balance of $3,496,753 with $311,360

being nonspendable fund balance for prepaid items, $1,250,000 being committed fund balance for reserves

for future expenditures, and $1,935,393 being unassigned. The District anticipates having an excess of

revenues over expenditures for fiscal year ending December 31, 2015 of approximately $500,000, which the

District will request from the jurisdictions through a budget amendment to append this amount to the 2016

budget.

The District’s fund balance is also increased by miscellaneous revenue that appraisal districts are allowed to

exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue

from the sale of data produced by the District as well as any late payment rendition revenue that is split

between the District and the county tax assessor-collector. The District expects for the FY ending

December 31, 2015 to have approximately $83,000 in miscellaneous revenue that will increase the

unassigned fund balance accordingly.

0

10

20

30

40

50

60

70

80

90

100

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Budgeted Positions by Function/Program

Appraisal Information Systems Administration/General Operations

PROJECTED CHANGES IN FUND BALANCE

Budget

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24

Fund Balance, December 31, 2014 $ 3,496,753

Estimated Increases in Fund Balance:

Excess of Revenues over Expenditures for 2015 500,000

Miscellaneous Revenue 83,000

Estimated Fund Balance, December 31, 2015 $ 4,079,753

The District is currently focusing on three major long-term financial plans: (1) the state of the TCDRS

retirement plan, (2) IT replacements that need to be done every 5 to 7 years, and (3) the need for a larger

building in the near future.

The District’s retirement system is currently 92.3% funded. The District’s long-term goal is for the retirement

system to be 95.0% funded. The District plans to reach this goal during the 2016 fiscal year, with results

coming from the December 31, 2015 valuation date.

Every five to seven years the District’s needs to purchase new computer equipment as well as new

networking equipment that could cost upwards of $800,000. This a large expense to include in the budget

for one year. The cost increases the budget significantly and increases the amount due from the taxing units

significantly. This makes the expenditures of the District unpredictable for the taxing units and difficult for

them to budget for. During 2014, an attorney general opinion was issued that allowed appraisal districts to

set up reserve accounts. The District began implementing this practice in 2014. The District has set up

reserve accounts and budgets for a portion of the total cost to be put in the reserve account each year. For

FY 2016, the District allocated $75,000 in the administration budget for reserves for capital expenditures and

$100,000 in the information technology budget for reserves for computer and network expenditures.

The District continues to grow at a rapidly increasing rate. In the next three to five years, the District expects

that we will outgrow the building that we are currently in. The District began making a plan on how to solve

this problem (i.e. whether to purchase a new building, set up a satellite office, etc.), but no conclusion has

been reached.

CONTACT INFORMATION

Should you have any questions about the District’s FY 2016 budget or the budgeting process, please

contact Leana H. Mann, Finance & Facilities Director for the Travis Central Appraisal District at (512)834-

9317 Ext. 405 or by e-mail at [email protected].

LONG-TERM FINANCIAL PLANS

mailto:[email protected]

District Budget

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Budget Comparison

2016 2015 $ Change %

Change 2014

Budget Category Budget Budget 15-16 15-16 Final Budget 2014 Actual

NO. OF EMPLOYEES 131 132 -1 -0.76%

REVENUES:

Assessments 17,492,994 17,149,799 343,195 2.00% 14,246,848 14,246,848

Refund of appraisal assessments - - 0.00% - (89,434)

Investment earnings 3,000 3,000 - 0.00% 6,500 2,667

Charges for services 20,000 20,000 - 0.00% 20,000 24,444

Miscellaneous Revenue 60,000 60,000 - 0.00% 60,000 101,650

Total Revenue 17,575,994 17,232,799 343,195 1.99% 14,333,348 14,286,175

EXPENDITURES:

Payroll Expenditures

Salaries 7,234,307 7,344,622 (110,315) -1.50% 6,302,809 5,802,183

Auto Allowance 426,602 423,750 2,852 0.67% 377,450 348,265

Overtime 81,342 56,700 24,642 43.46% 95,314 81,823

Seasonal & Temporary 145,000 32,000 113,000 353.13% 154,500 136,037

Medicare Tax 111,268 110,806 462 0.42% 100,257 85,177

Retirement Contribution 1,381,260 1,375,522 5,738 0.42% 2,265,776 2,179,208

Health Insurance 1,868,945 1,896,123 (27,178) -1.43% 1,531,097 951,354

Dental Insurance 44,123 33,499 10,624 31.71% 30,703 24,971

Life Insurance 22,071 22,405 (334) -1.49% 20,537 16,737

Disability Insurance 38,675 38,515 160 0.42% 35,323 24,106

Long Term Care 49,565 50,322 (757) -1.50% 48,431 31,392

Employee Assistance Program 3,390 3,390 - 0.00% 3,390 3,390

Workers Compensation 32,500 32,500 - 0.00% 33,980 26,383

Unemployment Insurance 30,000 30,693 (693) -2.26% 29,539 13,812

Total Payroll Expenditures 11,469,048 11,450,846 18,202 0.16% 11,029,106 9,724,837

Operating Expenditures

Printing 118,485 111,560 6,925 6.21% 115,157 110,500

Paper 13,300 14,400 (1,100) -7.64% 15,350 12,283

Postage & Freight- In House 111,200 103,500 7,700 7.44% 103,500 102,928

Postage & Freight- Special Services 167,000 154,500 12,500 8.09% 159,500 155,547

Operating Supplies 73,530 70,286 3,244 4.62% 62,130 51,947

Operating Supplies- Equipment 240,500 40,900 199,600 488.02% 17,600 26,547

Operating Supplies- Software 75,000 15,000 60,000 400.00% 15,000 11,207

Furniture & Equipment under $1000 20,000 5,000 15,000 300.00% 39,000 38,848

Books, Publications, Subscriptions & Databases 129,285 130,673 (1,388) -1.06% 107,296 92,778

Microfilm 1,000 1,000 - 0.00% 1,200 -

Records Management 4,000 2,440 1,560 63.93% 8,180 9,755

Total Operating Expenditures 953,300 649,259 304,041 46.83% 643,913 612,340

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Budget Comparison

2016 2015 $ Change %

Change 2014



Dues & Memberships 14,800 14,115 685 4.85% 15,895 12,916

Travel, Meals & Lodging 22,830 19,630 3,200 16.30% 40,720 17,566

Training & Education 152,665 168,740 (16,075) -9.53% 95,550 112,742

Advertising & Legal Notices 23,000 34,000 (11,000) -32.35% 28,250 21,348

Employee Recognition 22,500 17,300 5,200 30.06% 17,000 11,113

Board of Directors 57,040 26,950 30,090 111.65% 34,950 30,585

Utilities 97,140 102,960 (5,820) -5.65% 85,720 87,056

Telephone 33,084 28,800 4,284 14.88% 27,600 29,159

Internet Services 68,000 63,200 4,800 7.59% 69,500 61,949

Legal & Attorney 1,535,000 1,285,000 250,000 19.46% 1,041,318 345,000

Legal & Attorney- Personnel 35,000 41,000 (6,000) -14.63% 27,000 32,375

SOAH 1,500 1,500 - 0.00% 3,000 -

Arbitration Refunds 28,125 28,125 - 0.00% 28,125 4,050

Legal Fees- Expert Witness 250,000 250,000 - 0.00% 135,000 158,492

Accounting & Audit 16,725 15,745 980 6.22% 15,745 15,715

Appraisal Services 462,820 582,820 (120,000) -20.59% 113,700 112,820

Professional Services 98,459 345,250 (246,791) -71.48% 255,350 183,421

Professional Services- TA - - - 0.00% - -

Professional Services- Payroll 30,000 32,000 (2,000) -6.25% 32,000 28,881

Rental- Office Machines 39,600 47,200 (7,600) -16.10% 34,900 38,290

Rental- Storage Space 17,330 20,450 (3,120) -15.26% 29,000 18,871

Repair & Maintenance- Equipment 117,901 77,800 40,101 51.54% 75,970 71,738

Building Maintenance 62,120 62,700 (580) -0.93% 52,700 50,041

Building Cleaning Service 42,120 41,700 420 1.01% 41,700 37,620

Software Maintenance 663,934 665,174 (1,240) -0.19% 661,720 552,623

Property Insurance 7,500 7,500 - 0.00% 4,630 4,325

Liability Insurance 32,000 32,000 - 0.00% 32,505 31,863

Security Services 101,460 22,900 78,560 343.06% 22,900 20,167

Aerial Photography 215,226 78,240 136,986 175.08% 78,240 75,740

Deed Copies 2,000 4,000 (2,000) -50.00% 2,600 2,000

Vehicle Fuel 1,800 1,800 - 0.00% 2,400 1,338

Vehicle Maintenance 600 600 - 0.00% 1,200 248

Bank Fees 1,800 1,800 - 0.00% 3,600 1,735

Prompt Pay Discount - - - 0.00% - (48)

Appraisal Review Board 322,695 322,695 - 0.00% 635,038 582,727

Total Service Expenditures $ 4,576,774 $ 4,443,694 $ 133,080 2.99% $ 3,745,526 $ 2,754,466

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Budget Comparison 2016 2015 $ Change % Change 2014


Capital Equipment and Debt:

Capital Equipment 493,872 606,000 (112,128) -18.50% 452,049 377,350

Debt Service-Principal - - - 0.00% - -

Debt Service-Interest - - - 0.00% - -

Total Capital & Debt $ 493,872 $ 606,000 $ (112,128) -18.50% $ 452,049 $ 377,350

Total Expenditures $ 17,492,994 $ 17,149,799 $ 343,195 2.00% $ 15,870,594 $ 13,468,993

Net Change in Fund Balance 83,000 83,000 - - (1,537,246) 817,182

Fund Balance, beginning of year 3,580,116 3,497,116 3,497,116 3,497,116 2,679,934 2,679,934

Fund Balance, end of year $ 3,663,116 $ 3,580,116 $ 3,497,116 $3,497,116 $ 1,142,688 $ 3,497,116

2015 Total Budget 17,149,799

2016 Total Budget 17,492,994

$ Change in Total Budget 343,195

% Change in Total Budget 2.00%

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District Budget by Department 10 20 30 35 50 60 90 01

Budget Admin Information Customer Tech Appeals Comm & BPP Residential ARB Total

Category Technology Service Support Appraisal Appraisal Budget

# Personnel 9 12 17 19 6 22 46 NA 131

Salaries 921,851 774,279 578,028 677,794 514,321 1,328,900 2,439,134 309,920 7,544,227

Auto Allowance 6,600 14,400 125,402 280,200 426,602

Overtime 11,500 17,500 17,500 26,842 2,000 6,000 81,342

Seasonal & Temporary 5,000 90,000 50,000 145,000

Medicare Tax 10,843 11,481 9,905 10,919 7,631 21,049 39,440 111,268

Retirement Contribution 134,598 142,520 122,960 135,544 94,735 261,302 489,601 1,381,260

Health Insurance 211,462 163,031 230,961 258,132 81,516 298,890 624,952 1,868,945

Dental Insurance 3,031 4,042 5,726 6,400 2,021 7,410 15,494 44,123

Life Insurance 1,516 2,022 2,864 3,201 1,011 3,707 7,750 22,071

Disability Insurance 3,769 3,991 3,443 3,795 2,653 7,316 13,709 38,675

Long Term Care 3,405 4,540 6,432 7,189 2,270 8,324 17,405 49,565 Employee Assistance Program 3,390 3,390

Workers Compensation 32,500 32,500 Unemployment Insurance 2,061 2,748 3,893 4,351 1,374 5,038 10,534 30,000

Total Payroll Costs 1,351,527 1,126,153 1,071,712 1,184,167 723,931 2,067,339 3,944,219 309,920 11,778,969

Printing 1,485 114,800 200 100 50 450 1,400 118,485

Paper 9,800 3,500 13,300 Postage & Freight- In House 111,200 111,200 Postage & Freight- Special Services 167,000 167,000

Operating Supplies 18,630 37,500 6,500 2,850 1,080 1,970 5,000 1,020 74,550 Operating Supplies- Equipment 240,500 240,500 Operating Supplies- Software 75,000 75,000 Furniture & Equipment under $1000 20,000 20,000 Books, Publications, Subscriptions & Databases 41,485 2,240 14,833 5,355 62,252 3,120 129,285

Microfilm 1,000 1,000

Records Management 4,000 4,000

Total Operating Supplies 207,600 640,540 21,533 2,950 6,485 64,672 9,520 1,020 954,320

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Dues & Memberships 8,830 135 90 2,640 1,035 2,070 14,800

Travel, Meals & Lodging 21,830 1,000 22,830

Training & Education 121,665 15,500 250 2,750 1,500 6,000 5,000 1,755 154,420 Advertising & Legal Notices 21,500 1,500 23,000

Employee Recognition 22,500 22,500

Board of Directors 57,040 57,040

Utilities 97,140 97,140

Telephone 33,084 33,084

Internet Services 38,100 29,900 68,000

Legal & Attorney 1,535,000 10,000 1,545,000 Legal & Attorney- Personnel 35,000 35,000

SOAH 1,500 1,500

Arbitration Refunds 28,125 28,125 Legal Fees- Expert Witness 250,000 250,000

Accounting & Audit 16,725 16,725

Appraisal Services 462,820 462,820

Professional Services 23,459 75,000 98,459 Professional Services- Payroll 30,000 30,000

Rental- Office Machines 39,600 39,600

Rental- Storage Space 7,730 9,600 17,330 Repair & Maintenance- Equipment 8,800 107,585 1,516 117,901

Building Maintenance 62,120 62,120

Building Cleaning Service 42,120 42,120

Software Maintenance 663,934 663,934

Property Insurance 7,500 7,500

Liability Insurance 32,000 32,000

Security Services 101,460 101,460

Aerial Photography 215,226 215,226

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Deed Copies 2,000 2,000

Vehicle Fuel 1,800 1,800

Vehicle Maintenance 600 600

Bank Fees 1,800 1,800

Credit Card Fees -

Total Services 1,295,223 1,116,880 3,766 2,840 1,821,265 7,035 7,070 11,755 4,175,687

Capital Equipment 140,000 353,872 493,872

Debt Service-Principal -

Debt Service-Interest -

Total Capital & Debt 140,000 353,872 - - - - - - 493,872

Total Expenditure 2,994,351 3,237,445 1,097,011 1,189,957 2,551,681 2,139,046 3,960,809 322,695 17,492,994

Total 2015 Budget $17,492,994

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TRAVIS CENTRAL APPRAISAL DISTRICT Departmental Budget Recap

Department Number of Employees 2015 Budget

% of TCAD Budget

Administration 9 $2,994,351 17.12%

Information Technology 12 $3,237,445 18.51%

Customer Service 17 $1,097,011 6.27%

Appraisal Support 19 $1,189,957 6.80%

Appeals 6 $2,551,681 14.59%

Commercial & Personal Property Appraisal 22 $2,139,046 12.23%

Residential Appraisal 46 $3,960,809 22.64%

Appraisal Review Board* $322,695 1.84%

Total Appraisal District 131 17,492,994 100.00%

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

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$

$1,000,000

$2,000,000

$3,000,000

$4,000,000

Total Expenditures by Department

Administration 17.12%

Information Technology

18.51%

Customer Service 6.27%

Appraisal Support 6.80%

Appeals 14.59%

Commercial & BPP Appraisal

12.23%

Residential Appraisal 22.64%

Appraisal Review Board*1.84%

% of Total Budget by Department

-

1,000,000

2,000,000

3,000,000

4,000,000

Payroll Cost by Department

Revenue Budget

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Revenue Budget

The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balanced budget policy,

budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to

the taxing units and budgeted expenditures both total $17,495,994. The additional $83,000 in the revenue

budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for

charges for services, investment income and other miscellaneous income items.

Assessments to the taxing entities: Most of the District’s revenue comes from the taxing entities of Travis

County. The District serves the 120 taxing entities which lie within Travis County, including 21 cities, 15

school districts, 14 emergency districts, the county government, the hospital district, the junior college and

67 special districts. Each taxing entity is allocated a portion of the budget equal to the proportion that the

total dollar amount of property taxes imposed in the District by the unit for the tax year in which the budget

proposal is prepared bears the sum of the total dollar amount of property taxes imposed in the District by

each participating unit for that year. The budget liability is then divided into four equal installments paid at

the beginning of each quarter. If a taxing unit decides not to impose taxes for any tax year, the unit is not

liable for any costs of operating the District for that year, and those costs are then allocated amongst the

other taxing entities. The revenue budget for assessments from the taxing entities totals $17,492,994 for the

2016 fiscal year. A chart showing each taxing unit and their proportionate share along with the information

used to calculate their budget liability to the District is provided on pages 36-38.

If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District

must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is

from. This is shown as a refund of appraisal assessments and is a contra revenue account, which

consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year

2016, the District does not have any surplus funds being credited back to the taxing units.

Assessments to the taxing entities 99.53%

Micellaneous Revenue

0.34%

Charges for Services 0.11%

Investment Income 0.02%

Other Income 0.47%

Where the Money Comes From...

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Other Income: Other income, totaling 0.47% of the District’s revenue budget, is comprised of (1) charges

for services, (2) investment income and (3) miscellaneous revenue.

Investment Income $ 3,000 3.61% Charges for Services 20,000 24.10% Miscellaneous Revenue 60,000 72.29%

$ 83,000 100.00%

Investment Income: The District currently has two high-yield savings accounts that fluctuate between

0.03% and 0.10% yield. The budgeted investment income for fiscal year 2016 was decreased due to the

nationally low interest rates. The total investment income of $3,000 is 0.02% of the total revenue budget.

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

Examples of data provided by the District for a fee are maps of the county and data exports from the

Districts appraisal software. The total budget for charges for services is $20,000 or 0.11% of the total

revenue budget.

Miscellaneous Revenue: A large portion of miscellaneous revenue is from the rendition penalty collected

for renditions not filed timely. These penalties are collected by the county tax office and split between the

tax office and the appraisal district. The total budget for miscellaneous revenue is $60,000 or 0.34% of the

total revenue budget.

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

Budgeted Revenues- Last 10 Fiscal Years

Budgeted Revenues

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35

The District makes the assumption each year when estimating revenues for the budget that all taxing entities

will pay their liability in full. The District’s amount of uncollected funds ranges from 99.96% to 100.00% of

total budget liability collected.

Fiscal Year Ended Dec.

31

Total Assessments to Taxing Entities

Amount Collected

Surplus Credit/Refund- Reduction of

Liability

Amount Not

Collected Percent of

Assessment

2004 8,164,660 8,164,660 - 100.00%

2005 8,122,200 8,122,200 - 100.00%

2006 8,325,763 8,325,763 - 100.00%

2007 9,829,300 8,927,273 902,018 9 99.99%

2008 10,674,750 10,674,750 - 100.00%

2009 11,856,540 11,856,540 - 100.00%

2010 12,595,720 11,801,483 789,802 4,435 99.96%

2011 12,689,610 12,076,873 612,738 (1) 100.00%

2012 12,914,797 11,655,130 1,259,667 - 100.00%

2013 13,375,023 13,375,023 - - 100.00%

2014 14,246,848 14,157,414 89,434 - 100.00%

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Revenue Budget

Entity ID Entity Name

Freeze Adj M&O Taxable Value

2014 Tax Rate

2014 Total Levy

Percent of

Liability 2016 Budget

Liability 2016 Quarterly

Payments

01 AUSTIN ISD $70,912,815,950 1.2220 $920,195,889.77 30.5380% $ 5,342,016.80 $ 1,335,504.20

02 CITY OF AUSTIN $93,525,394,689 0.4809 $449,763,623.06 14.9261% 2,611,014.52 652,753.63

03 TRAVIS COUNTY $119,592,232,144 0.4563 $545,699,355.27 18.1098% 3,167,950.60 791,987.65

05 CITY OF MANOR $326,761,053 0.7118 $2,325,885.18 0.0772% 13,502.47 3,375.62

06 DEL VALLE ISD $3,572,562,992 1.4700 $53,777,108.99 1.7847% 312,192.46 78,048.12

07 LAKE TRAVIS ISD $6,861,431,184 1.4075 $108,064,966.69 3.5863% 627,349.97 156,837.49

08 EANES ISD $10,137,615,757 1.2125 $135,564,203.49 4.4989% 786,991.40 196,747.85

09 CITY OF WEST LAKE HILLS $1,514,455,000 0.0534 $808,718.97 0.0268% 4,694.86 1,173.71

1A HAYS CONSOLIDATED ISD $7,924,679 1.5377 $129,010.52 0.0043% 748.95 187.24

1C TRAVIS CO ESD NO 3 $2,361,210,950 0.0908 $2,143,979.54 0.0712% 12,446.45 3,111.61

1D TRAVIS CO MUD NO 5 $109,959,670 0.7693 $845,919.74 0.0281% 4,910.82 1,227.71

1F TANGLEWD FOREST LTD DIST $276,684,650 0.1830 $506,332.91 0.0168% 2,939.42 734.85

1H COTTONWD CREEK MUD NO 1 $46,939,760 0.9500 $445,927.72 0.0148% 2,588.75 647.19

1J CYPRESS RANCH WCID NO 1 $84,798,328 0.9000 $763,184.95 0.0253% 4,430.52 1,107.63

10 TRAVIS CO WCID NO 10 $2,994,814,891 0.0295 $883,470.39 0.0293% 5,128.81 1,282.20

11 CITY OF ROLLINGWOOD $587,286,171 0.2066 $1,213,333.23 0.0403% 7,043.77 1,760.94

12 VILLAGE OF SAN LEANNA $47,966,929 0.2498 $119,821.39 0.0040% 695.60 173.90

16 LAGO VISTA ISD $1,064,651,247 1.3200 $16,281,038.58 0.5403% 94,516.38 23,629.09

17 TRAVIS CO WCID NO 17 $4,634,433,256 0.0575 $2,664,799.12 0.0884% 15,469.97 3,867.49

18 TRAVIS CO WCID NO 18 $508,960,175 0.0950 $483,512.17 0.0160% 2,806.94 701.73

19 PFLUGERVILLE ISD $8,314,818,627 1.5400 $133,864,252.85 4.4425% 777,122.67 194,280.67

2A ELGIN ISD $169,183,179 1.5400 $2,806,080.29 0.0931% 16,290.15 4,072.54

2D TRAVIS CO MUD NO 6 $161,905,121 0.4600 $744,763.56 0.0247% 4,323.58 1,080.89

2F CITY OF ROUND ROCK $298,528,749 0.4147 $1,237,849.46 0.0411% 7,186.09 1,796.52

2G WMSN CO WSID DIST 3 $50,807,415 0.8082 $410,625.53 0.0136% 2,383.81 595.95

2H NE TRAVIS CO UTILITY DIST $201,042,643 0.8760 $1,761,133.55 0.0584% 10,223.92 2,555.98

2J TRAVIS COUNTY HEALTHCARE DISTRICT $119,678,451,889 0.1264 $151,273,563.19 5.0202% 878,189.01 219,547.25

20 CITY OF PFLUGERVILLE $3,433,386,733 0.5336 $18,320,551.61 0.6080% 106,356.37 26,589.09

21 CITY OF LAKEWAY $3,123,380,575 0.1700 $5,309,746.98 0.1762% 30,824.69 7,706.17

22 COUPLAND ISD $3,036,863 1.0401 $38,165.31 0.0013% 221.56 55.39

23 TRAVIS CO WCID POINT VENTURE $158,548,527 0.3991 $632,767.17 0.0210% 3,673.41 918.35

25 HURST CREEK MUD $414,909,561 0.3710 $1,539,314.47 0.0511% 8,936.19 2,234.05

26 LAKEWAY MUD $1,039,719,125 0.1836 $1,908,924.31 0.0634% 11,081.89 2,770.47

27 LOST CREEK MUD $765,607,527 0.0800 $612,486.02 0.0203% 3,555.67 888.92

3A MARBLE FALLS ISD $377,998,373 1.2800 $5,895,728.18 0.1957% 34,226.49 8,556.62

3C TRAVIS CO WCID 17 STEINER RANCH (DA) $1,901,142,299 0.4285 $8,146,394.75 0.2703% 47,292.30 11,823.07

3D TRAVIS CO MUD NO 7 $1,696,567 0.9089 $15,420.10 0.0005% 89.52 22.38

3F CITY OF CEDAR PARK $330,713,693 0.4850 $1,686,187.21 0.0560% 9,788.83 2,447.21

3G TRAVIS CO MUD NO 14 $73,526,623 0.9400 $691,150.26 0.0229% 4,012.34 1,003.08

32 WELLS BRANCH MUD $831,952,336 0.4300 $3,577,395.04 0.1187% 20,767.87 5,191.97

33 SHADY HOLLOW MUD $270,902,081 0.0493 $133,554.73 0.0044% 775.33 193.83

34 MANOR ISD $3,697,384,750 1.5150 $63,226,196.11 2.0983% 367,047.28 91,761.82

35 TRAVIS CO WCID NO 19 $173,818,002 0.2600 $451,926.81 0.0150% 2,623.57 655.89

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Freeze Adj M&O Taxable Value

2014 Tax Rate

2014 Total Levy

Percent of



Payments

37 TRAVIS CO WCID NO 20 $341,123,072 0.2300 $784,583.07 0.0260% 4,554.74 1,138.69

38 DRIPPING SPRINGS ISD $8,784,331 1.5200 $165,657.68 0.0055% 961.69 240.42

39 TRAVIS CO ESD NO 9 $6,053,031,875 0.0751 $4,545,826.94 0.1509% 26,389.91 6,597.48

4A JOHNSON CITY ISD $8,346,371 1.1482 $114,516.07 0.0038% 664.80 166.20

4D TRAVIS CO MUD NO 8 $69,738,163 0.7213 $503,021.37 0.0167% 2,920.19 730.05

4F TRAVIS CO MUD NO 10 $98,101,437 0.7800 $765,191.21 0.0254% 4,442.17 1,110.54

4H TRAVIS CO WCID 17 FLINTROCK (DA) $253,358,963 0.4526 $1,146,702.67 0.0381% 6,656.96 1,664.24

40 CITY OF CREEDMOOR $41,737,014 0.3873 $161,647.46 0.0054% 938.41 234.60

41 TRAVIS CO ESD NO 1 $2,164,945,877 0.1000 $2,164,945.88 0.0718% 12,568.17 3,142.04

49 CITY OF LAGO VISTA $635,775,506 0.6500 $4,132,540.79 0.1371% 23,990.66 5,997.66

5A ROUND ROCK ISD $5,755,528,200 1.3375 $82,455,320.60 2.7364% 478,678.20 119,669.55

5D TRAVIS CO MUD NO 9 $3,512,444 0.8756 $30,754.96 0.0010% 178.54 44.64

5E SENNA HILLS MUD $254,852,239 0.5411 $1,379,005.47 0.0458% 8,005.55 2,001.39

5F CITY OF ELGIN $39,659,032 0.7501 $297,486.36 0.0099% 1,727.00 431.75

5G VILLAGE OF VOLENTE $163,869,284 0.1300 $213,030.07 0.0071% 1,236.70 309.18

5H VILLAGE OF WEBBERVILLE $19,569,586 0.2774 $54,286.03 0.0018% 315.15 78.79

50 CITY OF JONESTOWN $378,006,537 0.5656 $2,138,004.97 0.0710% 12,411.77 3,102.94

51 TRAVIS CO ESD NO 11 $779,453,276 0.0981 $764,643.66 0.0254% 4,438.99 1,109.75

52 TRAVIS CO ESD NO 6 $10,920,602,755 0.1000 $10,920,602.76 0.3624% 63,397.42 15,849.35

55 VILLAGE OF BRIARCLIFF $229,653,978 0.1605 $368,594.63 0.0122% 2,139.80 534.95

56 TRAVIS CO ESD NO 5 $1,009,301,940 0.1000 $1,009,301.94 0.0335% 5,859.30 1,464.83

57 TRAVIS CO ESD NO 4 $1,535,539,752 0.1000 $1,535,539.75 0.0510% 8,914.27 2,228.57

58 TRAVIS CO ESD NO 10 $1,498,213,848 0.1000 $1,498,213.85 0.0497% 8,697.59 2,174.40

59 RIVER PLACE MUD $496,592,143 0.3129 $1,553,836.82 0.0516% 9,020.49 2,255.12

6E WEST TRAVIS CO MUD NO 3 $199,775,570 0.2720 $543,389.55 0.0180% 3,154.54 788.64

6F CITY OF LEANDER $412,133,049 0.6529 $2,944,171.55 0.0977% 17,091.81 4,272.95

6G TRAVIS CO MUD NO 15 $280,562,501 0.3325 $932,870.32 0.0310% 5,415.60 1,353.90

6H WEST TRAVIS CO MUD NO 6 $296,870,812 0.4500 $1,335,918.65 0.0443% 7,755.41 1,938.85

6J WEST TRAVIS CO MUD NO 8 $126,282,518 0.7300 $921,862.38 0.0306% 5,351.69 1,337.92

61 CITY OF MUSTANG RIDGE $49,983,132 0.4998 $249,815.69 0.0083% 1,450.26 362.56

68 AUSTIN COMM COLL DIST $105,706,184,113 0.0942 $99,575,225.43 3.3045% 578,064.45 144,516.11

69 LEANDER ISD $6,462,765,624 1.5119 $105,394,465.79 3.4977% 611,846.90 152,961.73

7A MOORES CROSSING MUD $80,656,185 0.9580 $772,686.25 0.0256% 4,485.68 1,121.42

7D WEST TRAVIS CO MUD NO 5 $219,136,675 0.2600 $569,755.36 0.0189% 3,307.60 826.90

7E VILLAGE OF THE HILLS $373,094,719 0.0249 $92,714.04 0.0031% 538.23 134.56

7F VILLAGE OF POINT VENTURE $161,598,707 0.1095 $176,950.58 0.0059% 1,027.25 256.81

7G WILBARGER CRK MUD NO 1 $23,106,926 0.9250 $213,739.07 0.0071% 1,240.82 310.21

7H WILBARGER CRK MUD NO 2 $3,710,059 0.9500 $35,245.56 0.0012% 204.61 51.15

70 TRAVIS CO MUD NO 2 $124,243,780 0.9745 $1,210,755.64 0.0402% 7,028.80 1,757.20

71 TRAVIS CO ESD NO 14 $806,754,901 0.1000 $806,754.90 0.0268% 4,683.46 1,170.86

72 TRAVIS CO ESD NO 12 $1,249,074,202 0.1000 $1,249,074.20 0.0415% 7,251.26 1,812.81

77 TRAVIS CO ESD NO 8 $1,566,875,797 0.0998 $1,563,742.05 0.0519% 9,078.00 2,269.50

8C TRAVIS CO MUD NO 3 $569,865,024 0.4841 $2,758,716.58 0.0916% 16,015.19 4,003.80

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Freeze Adj M&O Taxable

Value 2014

Tax Rate 2014 Total Levy Percent of



Payments

8H BELLA VISTA MUD $108,514,981 0.4990 $541,489.76 0.0180% 3,143.51 785.88

8I WMSN-TR CO WCID NO 1F $55,896,641 0.9000 $503,069.77 0.0167% 2,920.47 730.12

8J WMSN-TR CO WCID NO 1G $250,657,741 0.5368 $1,345,530.75 0.0447% 7,811.21 1,952.80

83 CITY OF BEE CAVE $1,193,691,422 0.0200 $238,738.28 0.0079% 1,385.95 346.49

84 NORTHTOWN MUD $514,452,256 0.7360 $3,786,368.60 0.1257% 21,981.02 5,495.26

9B TRAVIS CO ESD NO 2 $7,153,951,626 0.0982 $7,025,180.50 0.2331% 40,783.31 10,195.83

9C TRAVIS CO MUD NO 4 $72,567,178 0.7296 $529,450.13 0.0176% 3,073.62 768.40

9D LAKESIDE WCID NO 1 $123,099,247 0.8000 $984,793.98 0.0327% 5,717.03 1,429.26

9G LAKESIDE WCID NO 2A $159,558 0.9700 $1,547.71 0.0001% 8.98 2.25

9H LAKESIDE WCID NO 2B $84,245,297 0.9700 $817,179.38 0.0271% 4,743.97 1,185.99

9I LAKESIDE WCID NO 2C $85,511,177 0.9700 $829,458.42 0.0275% 4,815.26 1,203.81

9J LAKESIDE WCID NO 2D $93,122,416 0.9700 $903,287.44 0.0300% 5,243.86 1,310.96

4J TRAVIS CO MUD NO 11 $200,500,647 0.7725 $1,548,867.50 0.0514% 8,991.65 2,247.91

4K TRAVIS CO MUD NO 12 $30,910,519 0.7725 $238,783.76 0.0079% 1,386.21 346.55

4L TRAVIS CO MUD NO 13 $42,266,492 0.7725 $326,508.65 0.0108% 1,895.48 473.87

5J KELLY LANE WCID NO 1 $77,563,850 0.9500 $736,856.58 0.0245% 4,277.68 1,069.42

5K KELLY LANE WCID NO 2 $7,425,859 0.9500 $70,545.66 0.0023% 409.54 102.38

1K BELVEDERE MUD $114,980,430 0.4500 $517,411.94 0.0172% 3,003.73 750.93

2K PRESIDENTIAL GLEN MUD $24,208,289 0.5019 $121,501.40 0.0040% 705.35 176.34

7J LAKESIDE MUD NO 3 $92,821,442 0.8775 $814,508.15 0.0270% 4,728.47 1,182.12

8K TRAVIS CO ESD NO 13 $53,751,224 0.1000 $53,751.22 0.0018% 312.04 78.01

1L BASTROP-TRAVIS COUNTIES ESD NO 1 $114,748,913 0.0996 $114,289.92 0.0038% 663.49 165.87

7K SUNFIELD MUD NO 1 $5,890 0.9000 $53.01 0.0000% 0.31 0.08

8L TRAVIS CO BEE CAVE ROAD DIST NO 1 $197,634,422 0.5706 $1,127,702.01 0.0374% 6,546.65 1,636.66

2N NORTH AUSTIN MUD NO 1 $80,987,229 0.3399 $275,275.59 0.0091% 1,598.06 399.51

2L TRAVIS CO MUD NO 16 $97,425,966 0.9500 $925,546.68 0.0307% 5,373.08 1,343.27

5M LAZY NINE MUD NO 1B $70,377,056 1.0100 $710,808.27 0.0236% 4,126.46 1,031.61

3M WILLIAMSON/TRAVIS MUD NO 1 $97,515,195 0.5400 $526,582.05 0.0175% 3,056.97 764.24

8N ANDERSON MILL LIMITED DISTRICT $8,501,698 0.1300 $11,052.21 0.0004% 64.16 16.04

9L TRAVIS CO WCID 17 SERENE HILLS (DA) $25,115,601 0.6500 $163,251.41 0.0054% 947.72 236.93

6M TRAVIS CO MUD NO 21 $1,643,197 0.3125 $5,134.99 0.0002% 29.81 7.45

6L TRAVIS CO MUD NO 17 $6,252,268 0.9500 $59,396.55 0.0020% 344.82 86.20

3N TRAVIS CO MUD NO 18 $5,586,938 0.7500 $41,902.04 0.0014% 243.25 60.81

4M PILOT KNOB MUD NO 3 $2,788,764 0.9500 $26,493.26 0.0009% 153.80 38.45

Totals 627,280,786,320 $3,013,277,903.14 100.0000% 17,492,994.00 4,373,248.50

Amount due from Jurisdictions $ 17,492,994

Refund 2013 Surplus Funds $ -

Total Revenue to TCAD $ 17,492,994

Cost of Service to Jurisdictions 0.5805%

Note: The liabilities shown above have been calculated based on the 2014 tax rate and the 2014 levy. When the 2015 tax rates and levies are set, the numbers will be recalculated. This will change individual liabilities depending upon the tax rates set, levy of each jurisdiction, and the taxable values established for each jurisdiction for 2015.

Capital Improvement

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Capital Improvement Program

A capital asset, by definition, includes land, improvements to land, easements, buildings, building

improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all

other tangible or intangible assets that are used in operations and that have initial useful lives extending

beyond a single reporting period. The District’s capitalization threshold is $1,000 and a useful life of more

than one year. The District’s finance department is responsible for the establishment, maintenance and

safeguarding of all fixed assets. The District has the following asset classes:

Asset Class Useful Life

Land Inexhaustible

Building 50 years

Building Improvements 5-10 years

Computer Equipment 3-5 years

Furniture & Equipment 5-10 years

Vehicles 5 years

For fiscal year 2016, the District has budgeted for a total of $493,872for capital asset expenditures. The

chart below shows the breakdown by department.

Department Capital Asset to be Purchased Budgeted Cost

Administration (10) A/C Replacements $15,000 Partitions for Panels II & III 50,000 Reserve for Capital Expenditures 75,000

IT (20) Servers 10,000 Online Protest Expansion Storage 6,000 Phone System Upgrades 7,000 ESRI ArcPublisher License 2,500 CommVault Hardware Replacement 46,668 ASA Replacement for Extranet 10,600 Tape Library Replacement 43,574 Equalogics Replacement 26,652

Server Replacements- Physical & Colo Servers 45,706

Software- VLA Windows Server 2012 3,098 Xerox D110 Production Printer 30,000 Network Performance Monitoring Software 12,000 SQL Server Upgrade 10,076

Reserve for Equipment Replacement 100,000

Total Capital Expenditures $ 493,872

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Capital Asset to be Purchased Total Cost Reoccuring Nonreoccuring

A/C Replacements $ 15,000 $ 15,000

Partitions for Panels II & III 50,000 50,000

Reserve for Capital Expenditures 75,000 75,000

Servers 10,000 10,000

Online Protest Expansion Storage 6,000 6,000

Phone System Upgrades 7,000 7,000

ESRI ArcPublisher License 2,500 2,500

CommVault Hardware Replacement 46,668 46,668

ASA Replacement for Extranet 10,600 10,600

Tape Library Replacement 43,574 43,574

Equalogics Replacement 26,652 26,652

Server Replacements- Physical & Colo Servers 45,706 45,706

Software- VLA Windows Server 2012 3,098 3,098

Xerox D110 Production Printer 30,000 30,000

Network Performance Monitoring Software 12,000 12,000

SQL Server Upgrade 10,076 10,076

Reserve for Equipment Replacement 100,000 100,000

Administration 28.35%

Information Technology

71.65%

Capital Asset Purchases by Department

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Asset

Total Replacement

Cost FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020-

2025

Vehicle 1- Male Clerk $25,000 $25,000

Vehicle 2- Maintenance Tech 25,000 25,000

TCAD Building 5,000,000 5,000,000

Desktop Computers 120,000 120,000

Monitors 100,000 100,000

Laptops 15,000 3,000 3,000 3,000 3,000 15,000

Scanners 135,000 30000 30,000 60,000

Desktop Printers 85,000 3,500 3,500 3,500 3,500 17,500

Servers 300,000 55,706 15,000 15,000 100,000

Security Cameras 30,000 10,000

ARB Audio Equipment 15,000 15,000

SAN 800,000 800,000

Phone System 60,000 60,000

APC Symettra UPS 125,000 125,000

GIS Wide Format Printer 20,000 20,000

Mail Machine 25,000 25,000

Inserting Machine 45,000 45,000

Leibert HVAC 70,000 70,000

Sprinkler System 25,000 25,000

A/C Units 500,000 15,000 15,000 15,000 15,000 75,000

Totals $7,520,000 $75,000 $191,500 $106,500 $231,500 $6,377,500

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Capital Improvement Program

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

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

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Department Budgets

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Employee Position Number of Positions

Position Grade Hourly Range

Auto Allowance Total Employee Benefit

Chief Appraiser 1 Exempt $86.54 - $95.19 $ - $47,803 - $51,133

Deputy Chief of Appraisal 1 20 $49.17 - $68.85 $ 6,600 $33,420 - $40,995

Human Resource Director 1 15 $36.84 - $51.58 $ - $28,675 - $34,348

Finance & Facilities Director 1 15 $36.84 - $51.58 $ - $28,675 - $34,348

Executive Assistant 1 5 $19.90 - $27.91 $ - $22,155 - $25,238

Records Coordinator 1 5 $19.90 - $27.91 $ - $22,155 - $25,238

Mail Clerk Messenger 1 3 $16.62 - $23.28 $ - $20,892 - $23,456

Admin Clerk 1 4 $18.16 - $25.43 $ - $21,485 - $24,283

Part Time Maint./Janitor 1 2 $13.84 - $19.38 $ - $19,822 - $21,954

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

Admin Clerk.

(1)

Records Coordinator

(1)

Chief Appraiser

(1)

Human Resource Director

(1)

Finance & Facilities

Director

(1)

Mail Clerk Messenger

(1)

Part Time Maint./Janitor

(1)

Deputy Chief of Appraisal

(1)

Executive Asst.

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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.

Key Tasks & Deadlines

Tasks Deadline Key Players

Performance Reviews/ Merit Increases January 15, 2016 HR, Divisions Directors & Managers

Year End Processing & W2’s January 1, 2016 HR, Finance

Budget Planning Meetings March 1, 2016 Finance, Chief Appraiser, Division Directors

Certified Estimates April 30, 2016 Chief Appraiser

Financial Audit June 15, 2016 Finance

Presentation Preliminary Budget June 15, 2016 Chief Appraiser, Finance

Appraisal Roll Certification July 25, 2016 Chief Appraiser

Director’s Retreat August 10, 2016 Chief Appraiser, Division Directors & Managers

Reappraisal Plan September 15, 2016 Chief Appraiser

Budget Adoption September 15, 2016 Chief Appraiser, Finance

Strategic Plan October 15, 2016 Chief Appraiser, Division Directors & Managers

Annual Report November 1, 2016 Chief Appraiser

Open Enrollment November 1, 2016 HR

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Department Goals

Department 2016 Goals Output Measure Efficiency Measure

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(HR) 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

Improved quality and efficiency

(Records) Complete and Implement Public Information Policy

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

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

Quality of product, meeting time constrained goals.

Increased accuracy and productivity and ultimately customer satisfaction.

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

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

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

Adoption of 2017 budget by September 15, 2016.

Award by GFOA for Distinguished Budget Presentation

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

Budget variance percentage- less than 10%

Number of budget requests made Accuracy of requests made to coincide with district wide strategic goals

Department budget variance percentage

Department budget variance percentage

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

Receipt of GFOA Excellence in Financial Report Award for CAFR

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

Number and type of financial resources available on the website

CAFR & Budget Documents available on website

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

Award for Popular Annual Financial Report (PAFR) by GFOA

(Deputy Chief) Deputy to become PTEC instructor

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

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

Put one category of properties on land schedules

reduce volume of protests

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Department Accomplishments

Implemented public information and records management training into employee on-

boarding process.

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

staff.

Purged personnel files of documents that had met retention.

Developed methodology for document storage responsive to retention.

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

Received the GFOA award for Excellence in financial Reporting for the Comprehensive

Annual Financial Report (CAFR).

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

Budget.

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

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

appraisal classes.

Deputy Chief oversaw revaluation of commercial urban core land reducing complaints of

inequality with respect to residential land values.

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Administration 2016

Budget Detail Description

Salaries 921,851 Personnel Salaries

Auto Allowance 6,600

Overtime 11,500

Seasonal & Temporary 5,000

Medicare Tax 10,843 District pays a matching 1.45% of gross wages

Retirement 134,598 18% Contribution rate

Health Insurance 211,462 122,273 Employer paid health insurance at $1,132.16 per employee per month

89,189 Direct pay funding

Dental Insurance 3,031 Employer paid dental insurance at $28.07 per employee per month

Life Insurance 1,516 Employer paid life insurance at $14.04 per employee per month

Disability Insurance 3,769 Employer paid long-term disability insurance at $.504% of base salary

Long Term Care (LTC) 3,405 Employer paid long-term care coverage at $31.53 per employee per month

Employee Assistance Program

3,390 District pays $282.50 per employee per month for EAP (Employee Assistance Program)

Workers Compensation 32,500 Estimate of $32,500 per year

Unemployment Insurance 2,061 Estimate of $30,000 per year

Total Payroll Costs 1,351,527

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Administration 2016


Printing 1,485 300 A/P checks

250 ARB payroll checks

210 ARB direct deposit vouchers (Qty: 500)

250 Check request forms (Qty: 3000)

175 Business Cards, ID Badges & Name Plates

300 Miscellaneous print jobs

Paper 9,800 Copy paper- 7 orders of 45 cts @ $1400 ea

Postage & Freight- In House 111,200 105,000 General mail postage

1,200 PO box rental

5,000 Shipping charges

Operating Supplies 18,630 6,480 Office Supplies $60 per EE per month

3,750 First aid supplies

750 Postage meter supplies

150 End of year tax forms

7,500 TCAD shirt order

Furniture and Equipment under $1,000 20,000 20,000 Ergonomic chairs (Qty: 40)

Books/Publ/Subs/Data Bases 41,485 18,000 Metro Study

450 Austin American Statesman

105 Austin Business Journal

500 GASB Subscription

250 Survey monkey

500 Miscellaneous publications

180 Property tax code

1,200 Online test for applicants

300 Angelou Economics Monthly Updates

20,000 Additional Market Research Publications

Microfilm 1,000 1,000 Appraisal roll & permanent records

Records Management 4,000 1,500 Biweekly Shredding

2,500 Annual records destruction

Total Supplies 207,600

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Administration 2016


Dues & Memberships 8,830 2,800 Walnut Creek Imp. Assoc. ($700/qtr.)

100 Metro CAD

175 ARMA

90 TDLR (2 @ $45 ea)

35 TX Soc. Sec. Program (ERS)

360 GFOA

75 GTOT

4,000 TAAD

100 Comptroller's Coop Membership

350 IAAO

60 Chase credit card

500 Other

185 SHRM

Training & Education 121,665 1,000 Chief Appraiser

500 Deputy Chief of Appraisal

500 HR Director

500 Finance & Facilities Officer

500 Records Coordinator

500 TAAD Courses

1,500 Angelou Economic Forecast Forum

2,500 Annual Legal Seminar (5)

300 Certified Govt. Finance Officer Exams

2,550 GIS/CAMA Conference (3)

1,950 IAAO Conference (3)

25,000 IAAO In-house Training Classes (5 Classes) 36,000 In-house Appraisal Institute Courses (3 classes; 15 students

each)

750 IREM Economic Forecast Forum

600 Legislative Update (2)

15,000 Management Training

645 Open Government Conference (3)

975 Property Tax Institute (5)

675 TA Conference (3)

1,875 TAAD Conference (5)

1,140 TAAO Conference (3)

705 TCDRS Conference (3)

3,000 ESRI User Conference (2)

3,000 Tuition Reimbursement for TCAD Employees

20,000 Miscellaneous Training

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Administration 2016


Travel/Meals/Lodging 21,830 1,800 TAAD Conference - 3 rooms @ $600 ea

540 TAAD Conference - Meals (4 days @ $45per EE per day)

4,500 IAAO Conference- Hotel Rooms & Meals (3 attend)

2,250 IAAO Conference- Flights (3 @ $750/ea)

3,000 GIS/CAMA Conference- Hotel Rooms (3 rooms @ $1,000/Room)

2,250 GIS/CAMA Conference- Flight to GA (3 @ $750/ea)

540 GIS/CAMA Conference- Meals (4 days @ $45/day/person)

1,100 Ad Valorem Taxation Seminar- Annual Legal Seminar (5 for 1 night)

750 TAAO Conference (3)

2,000 ESRI User Conference (2 rooms @ $1,000 ea)

1,500 ESRI User Conference (2 Flights @ $750 ea)

1,600 TA Conference

Employee Recognition 22,500 7,500 Employee recognition

10,000 IAAO Designation Reward

5,000 Fee Appraiser License Reward

Board of Directors 57,040 40,040 Taxpayer Liaison Officer

12,000 BOD General Counsel

1,500 Annual TAAD Conference (4 BOD Members Attending)

1,500 Travel Expenses for BOD Members- TAAD Conference

2,000 Other costs associated with the BOD

Advertising/Legal Notices 21,500 8,500 Property Tax Benefits

8,000 ARB Notice Accepting Application

3,500 Notice of Budget

1,500 Employment Ads $125/month

Utilities 97,140 90,000 Electricity & Water - $7,500/Month

4,200 Trash Pickup - $350/Month

1,020 Recycling - $85/Month

1,920 Cable- $160 per month

Telephone & Communication 33,084 Local/Long Distance Telephone - $2,750/Month

Internet Services 38,100 31,200 iPad Data Plan- $2,600/month

6,900 AT&T Mobility wireless data cards- $575/Month

Legal & Attorney- Personnel 35,000 Human resources legal costs

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Administration 2016


Accounting & Audit 16,725 16,000 Annual Audit Cost

725 CAFR & Budget Submission to GFOA

Appraisal Services 462,820 101,820 BPP Appraisal Services ($101,820)

11,000 Circuit of the America Appraisal ($11000) 350,000 Fee Appraisals for Commercial & High End Residential

Properties

Rental Office Machines 39,600 1,000 Postage Security Devise Rental - Annual Charge

38,600 Copier Leases - $3,050/Month+ Prop. Tax Charge

Professional Services 23,459 7,074 Direct Pay Administrative Fee

4,086 Flex System Administrative Fee

1,000 Interpreter

1,300 Laminating Services

10,000 Miscellaneous

Professional Services- Payroll 30,000 23,000 Payroll Processing Fees

7,000 Time Clocks (40543)

Rental Storage Space 7,730 3,480 Off-site warehouse & storage - $290/Month

4,250 Parking Lot Lease - $850/Month for 5 Months

Repair & Maintenance- Equipment 8,800 6,000 Pitney Bowes Mail Equipment

600 Fire Alarm Test & Inspect

500 Elevator Maintenance

200 Security System

500 AED Machines

1,000 Other Equipment

Building Repair/Maintenance 62,120 11,400 Grounds Maintenance - $950/Month

48,000 Building Maintenance - $4,000/Month

800 Leibert Maintenance

1,200 Quarterly Filter Changes ($300/qtr)

720 Quarterly Pest Control ($180/qtr)

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Administration 2016


Building Cleaning Service 42,120 24,000 Janitorial Services - ($2,000/Month)

11,000 Janitorial Supplies

5,120 Carpet Cleaning twice a year

500 Tile scrubbing once a year

1,500 Special Cleaning

Property Insurance 7,500

Liability Insurance 32,000

Security Services 101,460 4,200 Building Patrol - $350/Month

3,180 Fire Alarm Test & Inspect

94,080 Armed security officer

Vehicle Fuel 1,800 Vehicle Fuel - $150/Month

Vehicle Maintenance 600 Vehicle Maintenance - $50/Month

Bank Fees 1,800 Bank Charges - $150/Month

Total Services 1,295,223

Capital Expenditures 140,000 15,000 A/C Replacement

50,000 Partitions for Panels II & III

75,000 Transfer to reserves- Capital Expenditures

Total Capital & Debt 140,000

Total Operating Expenditures 2,994,351

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Administration 2016 2015 2014 2014 $ %

Budget Budget Budget Actual Inc (Dec) Inc (Dec)

Salaries 921,851 796,449 623,193 563,844 125,402 15.75%

Auto Allowance 6,600 13,050 13,250 12,834 (6,450) -49.43%

Overtime 11,500 4,000 9,000 9,851 7,500 187.50%

Seasonal & Temporary 5,000 5,000 16,000 15,843 - 0.00%

Medicare Tax 10,843 9,328 9,739 8,426 1,514 16.23%

Retirement 134,598 115,799 1,131,072 1,118,399 18,800 16.23%

Health Insurance 211,462 211,463 141,347 112,370 - 0.00%

Dental Insurance 3,031 2,267 2,159 1,583 764 33.72%

Life Insurance 1,516 1,516 1,444 1,410 - 0.01%

Disability Insurance 3,769 3,242 3,224 1,996 526 16.23%

Long Term Care (LTC) 3,405 3,405 3,405 1,826 - 0.00%

Employee Assistance Program 3,390 3,390 3,390 3,390 - 0.00%

Workers Compensation 32,500 32,500 33,980 26,383 - 0.00%

Unemployment Insurance 2,061 2,077 2,077 - (16) -0.77%

Total Payroll Costs 1,351,527 1,203,486 1,993,280 1,878,154 148,041 12.30%

Printing 1,485 1,600 1,936 793 (115) -7.19%

Paper 9,800 8,400 9,100 9,127 1,400 16.67%

Postage & Freight- In House 111,200 103,500 103,500 102,928 7,700 7.44%

Operating Supplies 18,630 18,260 14,200 11,046 370 2.03% Furniture and Equipment under $1,000 20,000 5,000 39,000 38,848 15,000 300.00%

Books/Publ/Subs/Data Bases 41,485 46,806 25,850 26,072 (5,321) -11.37%

Microfilm 1,000 1,000 1,200 - - 0.00%

Records Management 4,000 2,440 8,180 9,755 1,560 63.93%

Total Supplies 207,600 187,006 202,966 198,569 20,594 11.01%

Dues & Memberships 8,830 8,000 8,520 6,057 830 10.38%

Training & Education 121,665 124,930 71,560 91,396 (3,265) -2.61%

Travel/Meals/Lodging 21,830 18,130 21,010 17,468 3,700 20.41%

Advertising/Legal Notices 21,500 31,500 25,750 20,172 (10,000) -31.75%

Employee Recognition 22,500 17,300 17,000 11,113 5,200 30.06%

Board of Directors 57,040 26,950 34,950 30,585 30,090 111.65%

Utilities 97,140 102,960 85,720 87,056 (5,820) -5.65%

Telephone & Communication 33,084 28,800 27,600 29,159 4,284 14.88%

Internet Services 38,100 33,300 35,400 32,467 4,800 14.41%

Legal & Attorney- Personnel 35,000 41,000 27,000 32,375 (6,000) -14.63%

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Administration 2016 2015 2014 2014 $ %


Accounting & Audit 16,725 15,745 15,745 15,715 980 6.22%

Appraisal Services 462,820 582,820 113,700 112,820 (120,000) -20.59%

Rental Office Machines 39,600 47,200 34,900 38,290 (7,600) -16.10%

Professional Services 23,459 268,250 176,550 111,920 (244,791) -91.25%

Professional Services- Payroll 30,000 32,000 32,000 28,881 (2,000) -6.25%

Rental Storage Space 7,730 8,450 18,200 9,206 (720) -8.52% Repair & Maintenance- Equipment 8,800 8,700 11,750 7,211 100 1.15%

Building Repair/Maintenance 62,120 62,700 52,700 50,041 (580) -0.93%

Building Cleaning Service 42,120 41,700 41,700 37,620 420 1.01%

Software Maintenance - - - 0.00%

Property Insurance 7,500 7,500 4,630 4,325 - 0.00%

Liability Insurance 32,000 32,000 32,505 31,863 - 0.00%

Security Services 101,460 22,900 22,900 20,167 78,560 343.06%

Vehicle Fuel 1,800 1,800 2,400 1,338 - 0.00%

Vehicle Maintenance 600 600 1,200 248 - 0.00%

Bank Fees 1,800 1,800 3,600 1,735 - 0.00%

Prompt Payment Discount - - - (48) - 0.00%

Total Services 1,295,223 1,567,035 918,990 829,181 (271,812) -17.35%

Capital Expenditures 140,000 215,000 188,752 173,025 (75,000) -34.88%

Debt Service- Principal - - - - - 0.00%

Debt Service- Interest - - - - - 0.00%

Total Capital & Debt 140,000 215,000 188,752 173,025 (75,000) -34.88%

Total Operating Expenditures 2,994,351 3,172,527 3,303,988 3,078,929 (178,177) -5.62%

Admin Department Net Change 15-16

Increase (Decrease) $ (178,177) -5.62%

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-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

Administration Expenditures

2016 Budget

2015 Budget

2014 Budget

2016 Budget 2015 Budget $ Inc (Dec) % Inc (Dec) 2014Budget 2014 Actual

# of Personnel 8 9 -1 -11.11% 9 9

Payroll Expenditures 1,351,527 1,203,486 148,041 12.30% 1,878,154 1,878,154

Supplies Expenditures 207,600 187,006 20,594 11.01% 198,569 198,569

Service Expenditures 1,295,223 1,567,035 -271,812 -17.35% 829,181 829,181

Capital & Debt Expenditures 140,000 215,000 -75,000 -34.88% 173,025 173,025

Total Expenditures $ 2,994,351 $ 3,172,527 $ (178,177) -5.62% $ 3,078,929 $ 3,078,929

45.14%

6.93%

43.26%

4.68%

2016 Administration Expenditures


Supplies Expenditures


Capital & Debt Expenditures

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Employee Position

Number of

Positions Position Grade Hourly Range


Director Information Technology 1 19 $ 46.67 - $ 65.35 $ - $ 32,458 - $ 39,647 GIS Manager 1 12 $ 32.55 - $ 45.57 $ - $ 27,023 - $ 32,035 Network Support Manager 1 13 $ 34.25 - $ 47.97 $ - $ 27,678 - $ 32,958 Data Base Analyst 1 12 $ 32.55 - $ 45.57 $ - $ 27,023 - $ 32,035 Software Analyst 1 10 $ 29.11 - $ 40.76 $ - $ 25,699 - $ 30,183 Network Technician 1 7 $ 23.85 - $ 33.89 $ - $ 23,817 - $ 27,539 Help Desk Application Support 1 6 $ 22.50 - $ 31.53 $ - $ 23,155 - $ 26,631 Help Desk Technical Support 1 4 $ 18.16 - $ 25.43 $ - $ 21,485 - $ 24,283 Help Desk Technical Support 1 4 $ 18.16 - $ 25.43 $ - $ 21,485 - $ 24,283 GIS/PACS Technician 3 4 $ 18.16 - $ 25.43 $ - $ 21,485 - $ 24,283


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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.


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


Annual Development Schedule January 6, 2016 IT Director

PTAD Sales Submission January 31, 2016 IT Director, Operations Manager

Application Mailing February 1, 2016 Operations Manager

Equipment replacement & upgrades March 31, 2016 IT Director, Network Manager

Notice of Appraised Value Mailing April 16, 2016 Operations Manager

Certification Processing July 19, 2016 IT Director, Operation Manager

PTAD EARS Submission September 1, 2016 IT Director, Operations Manger

Division Priority Planning September 15, 2016 IT Director

NCOA/CASS Updates Quarterly Operations Manager

Supplement Processing Monthly Operations Manager

Subdivisions Plats March 31, 2016 GIS Technicians

Condominiums Declarations March 31, 2016 GIS Technicians

Annexations, De-annexations March 31, 2016 GIS Technicians

Entity Records July 10, 2016 GIS Director

Division Priority Planning September 15, 2016 GIS Director

Splits/Merges Year Round GIS Technicians

Future Year Layer Updates Year Round GIS Technicians

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Department Goals


Info

rmat

ion

Tec

hn

olo

gy

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

Successful deployment of equipment and adding processing capacity to the network

Less power consumption than physical machinery

Additional processing power

Increase flexibility minimizing downtime

Increase mobile technology applications for appraisal departments

Appraisal staff using iPads in the field for data collection exclusively

less time utilized by Tech Support entering data

Less paper printing costs

Quicker and more accurate data collection

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

Successful deployment of new environment at our colocation

Easier management of the offsite network

Increased capacity of machines able to be added to the network

More reliable operation of the network in general

Easier response to disaster recovery

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

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

Online filings will reduce data entry for Customer Service and Tech Support

Increased web presence and functionality for the public and taxing units

Develop and deploy additional GIS / Appraisal tools for staff

Successful deployment of GIS and appraisal tools for staff.

Increased accuracy in records and the appraisal roll in general

Better tools for use in appeals and evidence packets


Successful iPad deployment for full field effort lessening data entry and

finishing the fieldwork process 3 months earlier than prior years.

Finishing replacement of aging network infrastructure.

Added significant storage capacity to the network.

Deployed iPad check in application for information hearings and customer

service visitors.

Further automated the evidence packet creation process.

Deployed barcode reader to Pitney Bowes machine for increased efficiency of

mailing variable length documents and evidence packets.

Deployed an unprecedented number of data analysis tools for staff to clean up

data issues within the appraisal roll.

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Information Technology 2016


Salaries 774,279

Overtime 17,500


-


-

Health Insurance 163,031 Employer paid health insurance at $1,132.16 per employee per month

-


-


-


-


-



Printing 114,800 8,250 Protest season printing

12,000 Renditions

60,000 Notice of Appraised Value Printing

18,000 TCAD Envelopes

50 Business Cards/ID Badges

6,500 E-file Instructions

10,000 Homestead Applications for Audit

Paper 3,500 3,500 IT Paper

Postage & Freight- Special Services 167,000 140,000 Notice of Appraised Values Postage

15,000 Renditions Postage

12,000 Homestead Applications Postage

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Operating Supplies 37,500 25,000 Printing Supplies

12,500 Office & PC Supplies

Operating Supplies- Equipment 240,500 See Operating Supplies- Equipment Details

Operating Supplies- Software 75,000 See Operating Supplies-Software Details

Books/Publ/Subs/Data Bases 2,240 2,000 NCOA/CASS- VariVerge

240 Texas Property Tax Code


Dues & Memberships 135 TDLR Registration

Training & Education 15,500 500 TAAD Courses

15,000 Misc. Training- SQL, Vmware, Cisco, Stormwind, ESRI

Internet Services 29,900 See telephone & communications details

Professional Services 75,000 69,000 Services provided by Subvenion

3,500 Miscellaneous Contract Services

2,500 Voice Work for Phone System

Rental Storage Space 9,600 Off-site storage for backups & perm records

Hardware/Equipment Maintenance 107,585 See hardware maintenance details

Software Maintenance 663,934 See software maintenance details

Aerial Photography 215,226 125,079 County-wide aerial photography

90,147 County-wide aerial photography


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Capital Expenditures 353,872 See Hardware/Software Capital Expenditure details

($1,000 or more)

Total Capital Equipment 353,872


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Operating Supplies- Equipment 2016

(Less than $1,000) Budget

Hardware:

Emergency Hard Drives (20 @ $150 each) 3,000

Miscellaneous Parts & Supplies (Approx. $1,200 per month) 14,400

Backup Tapes/other equipment 10,000

UPS Battery Replacements (20 @ $500) 10,000

Microphone Replacement in Panel Rooms (For Panels II & III Remodel) 2,500

Monitors (20 @ $220 each) 4,400

Scanners (34 @ $875 each) 29,750

iPad Air 2 (10 @ $700 each) 7,000

Printers (10 @ $250 each) 2,500

Projectors (3 @ $900 each) 2,700

Laptops (5 @ $900 each) 4,500

PCs- Dell Optiplex XE2 (150 @ $990 each) 148,500

Wireless Access Points (2) 1,250

Total Operating Supplies- Equipment 240,500

Operating Supplies- Software 2016

(Less than $1,000) Budget

Software:

iPad Software/Applications 10,000

Miscellaneous Software Purchases 5,000

Microsoft Office 2013 (150 licenses) 60,000

Total Operating Supplies- Software 75,000

Hardware Maintenance 2016

Budget

CISCO Maintenance Contract 37,000

APC Maintenance 4,300

Printer Maintenance (Approx $450/mo) 4,848

Printer Maintenance - Requested D110 Printer 3,360

Other Equipment & PC Maintenance 7,500

Pitney Bowes Inserter 3,162

Dell Gold Support for Servers 25,000

Vmware Support/Maintenance 21,425

Applecare+ for iPads purchased 990

Total Hardware Maintenance 107,585

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Software Maintenance 2016

Budget

PACS Co-Development Programming:

PACS Appraisal Maintenance 172,182.37

Database Analyst Services 57,330.00

GIS Mapping Contract 75,000

GIS Viewer Maintenance 13,650.00

Pictometry Interface Maintenance 2,342.81

Pacs Field Device- Device Maint. 25,200.00

Pacs Field Device- Server Maint. 5,250.00

Cloud Hosting Fee 14,819

GIS Analyst 2,888

Report Designer 1,874

PACS Co-Development Programming 200,000

Commvault 30,000

ESRI 30,000

Amicus 2,120

Barracuda 5,000

McAfee 10,000

Sage Fund Accounting Annual Maintenance 8,235

Phone System Software/Support Maintenance 5,124

CD/DVD Publisher 2,920

Total Software Maintenance 663,934

Telephone & Communication 2016

(Internet, Telephone & Data) Budget

Prismnet Co-Loc Servers 7,200

Prismnet FiberOptic ISP Services 21,600

Domain Registration/Certificates 1,100

Total Internet & Data Services 29,900

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Hardware/Software Capital Expenditures 2016 ($1,000 or more) Budget

Hardware:

Servers 10,000

Online Protest Expansion Storage 6,000

Phone System Upgrades 7,000

ESRI ArcPublisher License 2,500

CommVault Hardware Replacement 46,668

ASA Replacement for Extranet 10,600

Tape Library Replacement 43,574

Equalogics Replacement 26,652

Server Replacement- Physical Servers 11,046

Server Replacement- Colo servers 34,660

Software- VLA Windows Server 2012 3,098

Xerox D110 Production Printer 30,000

Network Performance Monitoring Software 12,000

SQL Server Upgrade 10,076

Transfer to reserves- Computer Equipment Replacement 50,000

Transfer to reserves- Network Equipment Replacement 50,000

Total Hardware/Software Capital Expenditures 353,872

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Information Technology 2016 2015 2014 2014 $ %


Salaries 774,279 784,183 708,874 631,101 (9,904) -1.26%

Overtime 17,500 8,200 10,018 7,050 9,300 113.41%

Temporary/Contract - - 1,500 1,305 - 0.00%

Medicare Tax 11,481 11,580 10,521 9,108 (99) -0.85%

Retirement 142,520 143,749 133,610 126,116 (1,229) -0.85%

Health Insurance 163,031 163,032 118,210 82,731 (1) 0.00%

Dental Insurance 4,042 3,022 2,878 2,253 1,019 33.72%

Life Insurance 2,022 2,022 1,926 1,817 0 0.01%

Disability Insurance 3,991 4,025 5,484 2,676 (34) -0.85%



Total Payroll Costs 1,126,153 1,127,121 1,000,331 865,596 (968) -0.09%

Printing 114,800 108,610 108,651 107,864 6,190 5.70%

Paper 3,500 6,000 6,250 2,719 (2,500) -41.67%

Postage & Freight - - - - - 0.00%

Postage & Freight- Special Services 167,000 154,500 159,500 155,547 12,500 8.09%

Operating Supplies 37,500 35,336 29,504 29,701 2,164 6.12%

Operating Supplies- Equipment 240,500 40,900 16,850 26,547 199,600 488.02%

Operating Supplies- Software 75,000 15,000 15,000 11,207 60,000 400.00%

Books/Publ/Subs/Data Bases 2,240 3,920 4,700 300 (1,680) -42.86%

Total Supplies 640,540 364,266 340,455 333,885 276,274 75.84%

Dues & Memberships 135 90 165 158 45 50.00%

Training & Education 15,500 8,310 4,885 4,394 7,190 86.52%

Travel, Meals & Lodging - - - - - 0.00%

Internet Services 29,900 29,900 34,100 29,481 - 0.00%

Professional Services 75,000 77,000 78,800 71,501 (2,000) -2.60%

Professional Services- TA - - - - - 0.00%

Rental Storage Space 9,600 12,000 10,800 9,664 (2,400) -20.00%

Hardware/Equipment Maintenance 107,585 67,300 62,420 63,181 40,285 59.86%

Software Maintenance 663,934 665,174 661,720 552,623 (1,239) -0.19%

Aerial Photography 215,226 78,240 78,240 75,740 136,986 175.08%

Total Services 1,116,880 938,014 931,130 806,743 178,866 19.07%

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Information Technology 2016 2015 2014 2014 $ %


Capital Expenditures 353,872 391,000 260,047 201,163 (37,128) -9.50%

($1,000 or more)

Total Capital Equipment 353,872 391,000 260,047 201,163 (37,128) -9.50%

Total Operating Expenditures 3,237,445 2,820,401 2,531,963 2,207,386 417,044 14.79%

IT Department Net Change 15-16 417,044 14.79%

Increase (Decrease)

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-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

PayrollExpenditures

SuppliesExpenditures

ServiceExpenditures

Capital & DebtExpenditures

IT Expenditures

2016 Budget

2015 Budget

2014 Budget

2016 Budget 2015 Budget $ Inc (Dec) % Inc (Dec) 2014 Budget 2014 Actual

# of Personnel 12 6 6 100.00% 7 7

Payroll Expenditures 1,126,153 1,127,121 (968) -1.28% 1,000,331 865,596


Service Expenditures 1,116,880 938,014 178,866 19.07% 931,130 806,743

Capital & Debt Expenditures 353,872 391,000 (37,128) -9.50% 260,047 201,163


34.79%

19.79%

34.50%

10.93%

2016 IT Expenditures





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Employee Position

Number of



Customer Service Director 1 15 $36.64 - $51.58 $ - $28,675 - $34,348

Customer Service Manager 1 8 $25.57 - $36.33 $ - $24,483 - $28,478

Customer Service QC Specialist 1 3 $15.34 - $23.28 $ - $20,892 - $23,456

Customer Service Rep. 9 2 $13.84 - $19.38 $ - $19,822 - $21,954

Customer Service Rep./Deeds 4 2 $13.84 - $19.38 $ - $19,822 - $21,954

Customer Service/Receptionist 1 2 $13.84 - $19.38 $ - $19,822 - $21,954


Director Customer Service

(1)

Receptionist

(1)

Customer Service

Representative

(9)

Manager

Customer Service

(1)

Customer Service

Representative /Deeds

(4)

Customer Service QC Spec.

(1)

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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.


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.



Homestead Reset January 31, 2016 Customer Service Director, IT

Director

Homestead Processing February-April, 2016 Customer Service

Representatives

Exemption Audits December – February Customer Service

Representatives

Division Priority Planning September 15, 2016 Customer Service Director

Deed Processing Year Round Deed Clerks

Mailing Address Corrections Year Round Deed Clerks

Customer Contact (phone calls, walk-ins) Year Round Customer Service

Representatives

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Department Goals


Cu

sto

mer

Ser

vice

Begin processing with the exemption portal.

Time spent processing the exemption applications.

Staying up to date on

exemption applications.

Complete all pending application processing.

Number of pending/processed applications.

No pending or incomplete application.

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

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

Satisfied customer rating on customer service surveys.

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

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


Began to cross train staff on all facets of deed and exemption processing.

Increased knowledge of BPP and GIS, creating less need to pull in staff from

other departments to assist taxpayers.

All prior years pending exemption applications were processed.

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Customer Service 2016


Salaries 578,028

Overtime 17,500

Seasonal & Temporary 90,000










Printing 200 Business cards, name plates & ID badges

Operating Supplies 6,500 2,500 Office Supplies

4,000 Plotter Supplies- ink & paper

Books/Publ/Subs/Data Bases 14,833 14,193 Accurint publication (8 users @ $115/ea/mo)

300 Death Data File 340 2013 Texas Prop. Tax Codes


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85

Customer Service 2016


Training & Education 250 Miscellaneous Training

Repair & Maint. Contracts 1,516 KIPP 7100 Maintenance Agreement

Deed Copies 2,000 Deed Copies

Total Services 3,766


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86

Customer Service 2016 2015 2014 2014 $ %


Salaries 578,028 704,164 618,771 535,301 (126,136) -17.91%

Overtime 17,500 10,000 45,682 37,626 7,500 75.00%

Temporary/Contract 90,000 - 75,000 61,854 90,000 0.00%

Medicare Tax 9,905 10,171 10,656 7,066 (266) -2.62%

Retirement 122,960 126,267 132,281 99,983 (3,307) -2.62%



Life Insurance 2,864 2,864 3,209 1,539 0 0.01%



Unemployment Insurance 3,893 3,923 4,615 5,056 (30) -0.76%

Total Payroll Costs 1,071,712 1,102,601 1,103,123 878,951 (30,889) -2.80%

Printing 200 100 960 217 100 100.00%

Paper - - 750 436 - 0.00%

Operating Supplies 6,500 5,734 5,758 2,189 766 13.36% Books/Publ/Subs/Data Bases 14,833 12,115 7,575 7,497 2,718 22.43%

Total Supplies 21,533 17,949 15,043 10,339 3,584 19.97%

Dues & Memberships - 45 355 274 (45) -100.00%

Training & Education 250 250 900 - - 0.00%

Travel, Meals & Lodging - - 100 99 - 0.00%

Repair & Maint. Contracts 1,516 1,800 1,800 1,346 (284) -15.78%

Deed Copies 2,000 4,000 2,600 2,000 (2,000) -50.00%

Total Services 3,766 6,095 5,755 3,719 (2,329) -38.21%

Capital Equipment - - 3,250 3,162 - 0.00%

Total Capital Equipment - - 3,250 3,162 - 0.00%

Total Operating Expenditures 1,097,011 1,126,645 1,127,171 896,170 (29,634) -2.63%

Customer Service Department Net Change 15-16


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87

2016 budget 2015 Budget $ Inc (Dec) % Inc (Dec) 2014 Budget 2014 Actual

# of Personnel 17 13 4 30.77% 13

Payroll Expenditures 1,071,712 1,102,601 (30,889) -2.80% 1,103,123 878,951


Service Expenditures 3,766 6,095 (2,329) -38.21% 5,755 3,719

Capital & Debt Expenditures - - - 0.00% - -

Total Expenditures $ 1,097,011 $ 1,126,645 $ (29,634) -2.63% $ 1,123,921 $ 893,009

97.69%

1.96% 0.34%

2016 Customer Service Expenditures





-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

PayrollExpenditures


ServiceExpenditures


Customer Service Expenditures

2016 Budget

2015 Budget

2014 Budget

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s

88

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89

Employee Position

Number of



Appraisal Support Director 1 15 $36.64 - $51.58 $ - $28,675 - $34,348

Appraisal Support Manager 1 8 $25.57 - $36.33 $ - $24,483 - $28,478

Appraisal Support QC Specialist 1 3 $15.34 - $23.28 $ - $20,892 - $23,456

ARB Administrative Assistant 1 3 $15.34 - $23.28 $ - $20,892 - $23,456

Appraisal Support Specialist 15 2 $13.84 - $19.38 $ - $19,822 - $21,954


Appraisal Support Director

(1)

Appraisal Support

QC Specialist

(1)

Appraisal Support

Manager

(1)

Appraisal Support

Specialist (15)

ARB

Admin. Asst. (1)

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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.


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.



Drawing and entering plans All year long Appraisal Support

Appointment of Agent All year long Appraisal Support

Fieldwork Inspection Data Entry for all

Appraisal Divisions

March 2, 2016 Appraisal Support

Rendition Data Entry June 15, 2016 Appraisal Support

Protest – Entry July 17, 2016 Appraisal Support

Penalty Waivers July 17, 2016 Appraisal Support

Protest – Hearings October 2, 2016 Appraisal Support

Protest - ARB Records October 3, 2016 Appraisal Support

Sketch Verification October 5, 2016 Appraisal Support

Entering Mechanic Liens and Permits November 15, 2016 Appraisal Support

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Department Goals


Ap

pra

isal

Su

pp

ort

Draw all plans on system before Appraisers go to field

1/hr New Error rate below 1.5% is meeting standards 2/hr Remodel

Complete BPP Field work and Renditions

8/hr New Error rate below 1.5% is meeting standards 25/hr Changes

30/hr Rendition Scanning

11/hr Rendition Processing

Complete Protest season 43/hr incoming mail Error rate below 1.5% is meeting standards 57/hr coding

336/hr mass protest entry

16/hr individual protest entry

7/hr ARB Hearing entry

55/hr Certified letters

Research and enter Building Permits and Mechanic Liens

27/hr Building Permits Error rate below 1.5% is meeting standards 9/hr Mechanic Liens

Enter Appointment of Agents 40/hr Individual Error rate below 1.5% is meeting standards 120/hr Mass


Researched and entered 10,301 building permits and 597 mechanics liens

Completed 2,142 plans, 3,247 new personal property accounts, and 32,220

personal property changes

Scanned 24,554 personal property renditions

Entered, scheduled and entered formal hearing data for 93,974 protests.

Entered 74,529 Appointment of Agents

Completed 1,787 new mobile homes, and researched and entered 6,706

mobile home changes

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Appraisal Support

2016


Salaries 677,794

Overtime 26,842

Temporary/Contract 50,000

Medicare Tax 10,919

District pays a matching 1.45% of gross wages

Retirement 135,544

18% Contribution rate

Health Insurance 258,132

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

Dental Insurance 6,400

Employer paid dental insurance at $28.07 per employee per month

Life Insurance 3,201

Employer paid life insurance at $14.04 per employee per month

Disability Insurance 3,795

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

Long Term Care (LTC) 7,189

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

Unemployment Insurance 4,351

Estimate of $30,000 per year


Printing 100

Business cards, name plates & ID badges

Operating Supplies 2,850

Office Supplies

Books/Publications/Subscriptions/Databases 420

Texas Property Tax Codes


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93

Appraisal Support 2016


Dues & Memberships 90 TDLR (2 @ $45 each)

Training 2,750 1,950 App. Support Manager TAAD Courses

800 App. Support Director Level IV Exam Fee & CEs



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Technical Support 2016 2015 2014 2014 $ %


Salaries 677,794 834,112 722,543 586,052 (156,318) -18.74%

Overtime 26,842 25,000 22,857 22,380 1,842 7.37%

Temporary/Contract 50,000 27,000 62,000 57,036 23,000 85.19%

Medicare Tax 10,919 12,554 12,590 8,294 (1,635) -13.02%

Retirement 135,544 155,840 148,588 118,167 (20,296) -13.02%

Health Insurance 258,132 285,305 271,719 123,158 (27,173) -9.52%


Life Insurance 3,201 3,538 3,529 1,842 (337) -9.51%


Long Term Care (LTC) 7,189 7,946 8,324 4,593 (757) -9.52%

Unemployment Insurance 4,351 4,846 5,077 8,756 (495) -10.21%

Total Payroll Costs 1,184,167 1,365,794 1,266,468 936,166 (181,627) -13.30%

Printing 100 100 100 91 - 0.00%

Operating Supplies 2,850 3,024 2,828 2,383 (174) -5.75%

Books/Pubs/Subs/Databases 420 - - - 420 420.00%

Total Supplies 3,370 3,124 2,928 2,474 346 7.87%

Dues & Memberships 90 90 150 190 - 0.00%

Training 2,750 2,750 1,800 1,790 - 0.00%

Total Services 2,840 2,840 1,950 1,980 - 0.00%

Total Operating Expenditures 1,190,377 1,371,758 1,271,346 940,619 (181,381) -13.22%

Appraisal Support Department Net Change 15-16


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# of Personnel 21 21 0.00% -

Payroll Expenditures 1,184,167 1,365,794 (181,627) -13.30% - 1,266,468

Supplies Expenditures 3,370 3,124 246 7.87% - -

Service Expenditures 2,840 2,840 - 0.00% - -


Total Expenditures $ 1,190,377 $ 1,371,758 $ (181,381) -13.22% $ - $ 1,266,468

99.51%

0.25% 0.24%

2015 Technical Support Expenditures





-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

PayrollExpenditures


ServiceExpenditures


Technical Support Expenditures

2016 Budget

2015 Budget

2014 Budget

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96

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97

Employee Position

Number of



Sr. Litigation Attorney 1 19 $ 46.67 - $ 65.35 $ 2,400 $ 32,458 - $ 39,647

Sr. Litigation Appraiser 1 14 $ 35.97 - $ 50.36 $ 4,800 $ 28,340 - $ 33,878

Litigation Attorney 1 13 $ 34.25 - $ 47.97 $ 2,400 $ 27,678 - $ 32,958

Litigation Appraiser 1 9 $ 27.75 - $ 38.87 $ 4,800 $ 25,176 - $ 29,456

Paralegal 2 5 $ 19.90 - $ 27.91 $ - $ 22,155 - $ 25,238


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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.


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.



Case Transfers Year Round Paralegal

Arbitrations Year Round Arbitration Appraiser

Mediations Year Round Attorney, Division Appraiser

Settlement Conference Year Round Attorney, Division Appraiser

Lawsuit Preparation Year Round Attorney, Division Appraiser

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Department Goals


Ap

pea

ls

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

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

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

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

Standard and Metrics the elimination of lawsuits involving three tax years or greater in suit. (Exception, complex litigation and inactive lawsuit handling by Plaintiff)

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

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

Standard and Metrics examining cost to defend lawsuits handled by in-house counsel and outside counsel firms, and budget expenditure for outside appraisals and expert witnesses fees.

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

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

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

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

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

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

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


Legislative bill analysis for 2015 legislative session

Jury trial and win Inland American Lodging Austin Arboretum LP

(Renaissance Hotel)

Resolution of all 2006 lawsuits through motions and dismissals

Resolution of all but twenty-five 2007-2009 lawsuits through motions and

dismissals

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Appeals 2016


Salaries 514,321

Auto Allowances 14,400

Overtime 2,000







Long Term Care (LTC) 2,270 Employer paid long-term care coverage at $31.53 per employee per

month


Total Payroll Costs 723,931

Printing 50 Business cards, Name Plates and ID Badges

Operating Supplies 1,080 $15 per employee per month - office supplies

Books/Publ/Subs/Data Bases 5,355 3,300 West Payment Center Information Charges

405 Texas Rules of Civil Trials

110 Texas Pretrial Deadline Calculator 125 Texas Civil Forms

200 Texas Rules of Evidence Handbook

460 Texas Practice Handbook on Discovery

500 Other Miscellaneous Publications

135 Texas Practice V21

120 Texas Property Tax Code


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101

Appeals 2016


Dues & Memberships 2,640 1,330 Appraisal Institute

90 TDLR License Renewal

150 Paralegal Division Annual Membership

470 State Bar Dues

600 TX Brokers License Renewal

Travel/Meals/Lodging 1,000 For use in conjunction with appraisal courses & meetings

Training & Education 1,500

Advertising & Legal Notices 1,500 Online E-filing Charges

Attorney & Court Costs 1,535,000 1,120,000 Outside Legal Council

250,000 Transfer to Reserve for Litigation

5,000 Mediation Fees

10,000 Other Legal Costs

150,000 Legal Settlements

SOAH 1,500 Estimated 1 per year at $1500 each

Arbitration Refunds 28,125 Estimated 125 per year at $225 each

Expert Witness Costs 250,000 Expert Witness Costs



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Appeals 2016 2015 2014 2014 $ %


Salaries 514,321 507,057 487,197 476,960 7,265 1.43%

Auto Allowances 14,400 13,500 13,200 12,678 900 6.67%

Overtime 2,000 2,000 2,000 2,070 - 0.00%

Medicare Tax 7,631 7,530 7,233 6,998 102 1.35% Retirement 94,735 93,470 89,793 89,729 1,264 1.35%


Dental Insurance 2,021 1,511 1,439 1,460 510 33.72%

Life Insurance 1,011 1,011 963 1,423 0 0.01%




Total Payroll Costs 723,931 713,867 681,979 643,072 10,065 1.41%

Printing 50 50 100 - - 0.00%

Operating Supplies 1,080 1,440 1,440 472 (360) -25.00% Books/Publ/Subs/Data Bases 5,355 5,735 7,215 3,764 (380) -6.63%

Total Supplies 6,485 7,225 8,755 4,236 (740) -10.24%

Dues & Memberships 2,640 3,030 3,030 2,550 (390) -12.87%

Travel/Meals/Lodging 1,000 1,500 1,500 - (500) -33.33%

Training & Education 1,500 2,000 2,000 1,007 (500) -25.00%

Advertising & Legal Notices 1,500 2,500 2,500 1,177 (1,000) -40.00%

Attorney & Court Costs 1,535,000 1,285,000 1,041,318 345,000 250,000 19.46%

SOAH 1,500 1,500 3,000 - - 0.00%

Arbitration Refunds 28,125 28,125 28,125 4,050 - 0.00%

Expert Witness Costs 250,000 250,000 135,000 158,492 - 0.00%

Total Services 1,821,265 1,573,655 1,216,473 512,275 247,610 15.73%


Appeals Department Net Change 15-16

Increase (Decrease) 256,935 11.20%

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# of Personnel 6 6 0.00% 6

Payroll Expenditures 723,931 713,867 10,065 1.41% 681,979 643,072

Supplies Expenditures 6,485 7,225 (740) -10.24% 8,755 4,236

Service Expenditures 1,821,265 1,573,655 247,610 15.73% 1,216,473 512,275



28.37%

0.25% 71.38%

2016 Appeals Expenditures





-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

PayrollExpenditures


ServiceExpenditures


Appeals Expenditures

2016 Budget

2015 Budget

2014 Budget

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104

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ts

105

Employee Position

Number of



Director Commercial & BPP Appraisal 1 18 $36.64 - $51.58 $ 6,600 $28,675 - $34,348 Commercial Manager 2 10 $28.97 - $40.76 $ 6,600 $25,699 - $30,183 Personal Property Manager 1 10 $28.97 - $40.76 $ 6,600 $25,699 - $30,183 Commercial Appraisal Support Spec. 1 6 $21.83 - $31.53 $ - $23,155 - $26,631 Sr. Personal Property Appraiser 1 6 $21.83 $31.53 $ 6,600 $23,155 - $26,631 Personal Property Appraiser 1 6 $21.83 $31.53 $ 6,600 $23,155 - $26,631 Commercial Appraiser 7 6 $21.83 $31.53 $ 6,600 $23,155 - $26,631 Personal Property Appraiser 7 5 $20.46 $27.91 $ 6,600 $22,155 - $25,238 Administrative Assistant 1 3 $15.34 $23.28 $ - $20,892 - $23,456


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Commercial Appraisal Department

Mission Statement

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


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.



Fieldwork Inspections February 1, 2016 Commercial Appraisers

Sales Verification March 1, 2016 Commercial Appraisers

Valuation – Schedule building April 11, 2016 Commercial Director & Managers

Valuation – Calibration April 11, 2016 Commercial Appraisers

Property Value Study Prep April 31, 2016 Commercial Director

Protest – Evidence Preparation May 15, 2016 Commercial Appraisers

Protest – Hearings July 19, 2016 Commercial Appraisers

Division Priority Planning September 15, 2016 Commercial Director

Dealer Inventory & Aircraft February 1, 2016 VIT Appraiser

Field Inspections March 15, 2016 BPP Appraisers

Depreciation & Schedule Building March 15, 2016 BPP Director

Rendition Processing June 1, 2016 BPP Appraisers

Property Value Study Prep April 31, 2016 BPP Director

Protest – Evidence Preparation May 15, 2016 BPP Appraisers

Protest – Hearings July 19, 2016 BPP Appraisers

Division Priority Planning September 15, 2016 BPP Director

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Department Goals


Co

mm

erci

al &

Per

son

al P

rop

erty

Ap

pra

isal

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

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

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

Develop an automated process to create equity grids.

System generated equity grids. Significantly reduce the man hours spent manually creating equity grids.

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

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

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

Develop a research centric valuation team. Number of appraisers qualified to conduct micro-level research i.e., “data mining"

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

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.

Get an early start on 2016 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.

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

New outreach videos in English and Spanish

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

Create an online rendition portal for use in 2016.

Online rendition access portal Online renditions will streamline the rendition process

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

New rendition form Revamped rendition forms will expedite the rendition entry process.

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

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

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Modernized presentation style and created a more comprehensive ARB

evidence packet for the commercial department.

Completed 2015 valuation cycle in less time than prior years allowing for the

department to better prepare their defense of commercial values.

Implemented data mining techniques to acquire more market data and create

a more accurate appraisal roll.

Created a positive departmental culture that promotes collaboration while

concurrently achieving organizational results.

Created an information video showing taxpayers how to properly complete a

BPP rendition form.

Hosted multiple face-to-face seminars with taxpayers related to the information

rendition video.

Changed the process for handling freeport exemptions and mixed-use vehicle

valuations so that each appraiser handles their own valuations.

Current personal property appraisers completed all field work and associated

responsibilities with one open appraiser position.

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Commercial & Personal Property Appraisal 2016


Salaries 1,328,900











Printing 450 Business cards, name plates & ID badges

Operating Supplies 1,970 $5 per employee per month

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Commercial & Personal Property Appraisal 2016


Books/Publ/Subs/Data Bases 62,252 500 Austin Area Apartment Survey

500 Austin Office Market Survey

500 Austin Area Multi-tenant Retail Survey

240 Texas Property Tax Codes 2013

32,000 CoStar

2,500 Austin Investors Interest


2,500 Other miscellaneous subscriptions

700 Annual Trends PKF Consulting

6,489 Reis Services Subscription

1,230 M&S Commercial Cost Estimator 7 (1 seat)

650 Valuation Services Book

1,000 Loopnet Commercial Sales Subscription

200 Robert G. Watts- Realtyrates.com

400 Real Estate Research Corp.

1,200 Smith Travel Research Publication

500 Apartment Association Income/Expense Survey

150 Aircraft Bluebook

375 BUC Used Boat Guide

190 Truck blue books & other publications

1,100 Guide for Construction Equipment

12 American Hospital Association

60 Texas Parks and Wildlife


105 Used Car Guide

75 Older Used Car Guide

8,006 Tax Guide- Infonation, Inc.

600 Vehicle Inquiries

240 Texas Property Tax Codes


Dues & Memberships 1,035 TDLR Registration Appraisal Licenses @ $45 each

Training & Education 6,000 Miscellaneous Training



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Commercial & Personal Property Appraisal 2016 2015 2014 2014 $ %


Salaries 1,328,900 1,303,248 1,235,646 1,181,679 25,652 1.97%

Overtime - 2,500 250 181 (2,500) 0.00%

Auto Allowances 125,402 123,600 121,800 109,223 1,802 1.46%

Medicare Tax 21,049 20,671 19,682 17,003 378 1.83%

Retirement 261,302 256,604 246,319 242,821 4,698 1.83%



Life Insurance 3,707 3,706 3,369 3,336 0 0.01%





Printing 450 350 523 415 100 28.57%

Operating Supplies 1,970 1,392 2,100 1,788 578 41.52% Books/Publ/Subs/Data Bases 62,252 57,532 54,311 53,627 4,720 8.20%

Total Supplies 64,672 59,274 56,934 55,830 5,398 9.11%

Dues & Memberships 1,035 1,195 1,360 1,038 (160) -13.39%


Travel Meals & Lodging - - 400 - - 0.00%

Total Services 7,035 12,195 9,960 5,800 (5,160) -42.31%


Commercial Appraisal Department Net Change 15-16

Increase (Decrease) $ 32,230 1.53%

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# of Personnel 10 13 -3 -23.08% 13






96.65%

3.02% 0.33%

2016 Commercial Appraisal Expenditures





-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

PayrollExpenditures


ServiceExpenditures


Commercial Appraisal Expenditures

2016 Budget

2015 Budget

2014 Budget

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Employee Position

Number of


Auto Allowance

Total Employee Benefit

Director Residential Appraisal 1 18 $36.64 - $51.58 $ 4,800 $28,675 - $34,348 Land/Ag- Residential Appraisal Mgr. 1 10 $28.97 - $40.76 $ 4,800 $25,699 - $30,183

Residential Appraisal Manager 3 10 $28.97 - $40.76 $ - $25,699 - $30,183

Appraisal Research Specialist 1 9 $27.27 - $38.87 $ 6,600 $25,176 - $29,456

Land Analyst 1 6 $21.83 - $31.53 $ 6,600 $23,155 - $26,631

Residential Appraisal Team Lead 4 6 $21.83 - $31.53 $ 6,600 $23,155 - $26,631

Residential Appraiser 32 5 $20.46 - $27.91 $ 6,600 $22,155 - $25,238

Administrative Assistant 1 4 $17.89 - $25.43 $ 6,600 $21,485 - $24,283

Ag Administrator 1 3 $15.34 - $23.28 $ 6,600 $20,892 - $23,456

Support Specialist 1 2 $13.84 - $19.38 $ 6,600 $19,822 - $21,954


Director Residential Appraisal

(1)

Admin. Asst

(1)

Support Specialist

(1)

Residential Apprsiser

(10)

Appraisal Research

Specialist

(1)


(6)


Manager (3)


(31)


(10)


(10)

Ag Administrator

(1)

Land Analyst

(1)


Manager

(1)


Manager

(1)


Manager

(1)

Land/Ag – Residential

Appraisal Manager

(1)

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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.


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.

Key Tasks and Deadlines


Fieldwork Inspections February 1, 2016 Residential Appraisers

Agricultural Applications February 1, 2016 Land-Residential Manager, Ag

Administrator

Sales Verification March 1, 2016 Residential Appraisers

Fieldwork Inspections- Agricultural March 31, 2016 Residential Appraisers

Valuation – Schedule building April 11, 2016 Residential Director & Managers

Valuation – Calibration April 11, 2016 Residential Appraisers

Valuation- Schedule Building April 11, 2016 Residential Appraisers

Property Value Study Prep April 31, 2016 Residential Director

Protest – Evidence Preparation May 15, 2016 Residential Appraisers

Protest – Hearings July 19, 2016 Residential Appraisers

Division Priority Planning September 15, 2016 Residential Director

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Department Goals

Department 2016 Goals Output Measure Efficiency Measure R

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

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

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

Utilize new 'Class Calculator' for Field Work.

Appraisers will be less subjective when classing a house.

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

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

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

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

Urban Land Study continuation. Develop land schedules for the remaining Urban Core.

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

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

Get the Dissociative Sketch's out of the system and add the Sketch to the respective properties - @ 23,000 accounts

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

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

Rework the Cost Tables for property types 02, 15, 16, & 18's.

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

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

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

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

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

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

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

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


Utilized the iPad field device to complete over 33,000 field checks. This

provided the District with cost savings from not printing field cards and maps,

and saved processing time for the appraisal support department.

Reworked land adjustments so that land values are equal and uniform between

SFR and duplex/condo properties.

Adjusted the cost tables for duplexes and condos so that the values do not

have large mass market adjustments.

Ceased taking percent complete properties to cost value so that values are

more accurately reflected and a “false” homestead cap is not created.

Worked with the tax agents to begin information hearings sooner which will

allow the residential appraisers to begin fieldwork sooner, which subsequently

leaves more time for valuation resulting in more accurate values.

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Residential Appraisal 2016


Salaries 2,439,134


Overtime 6,000







Long Term Care (LTC) 17,405 Employer paid long-term care coverage at $31.53 per employee per

month



Printing 1,400 1,000 Business cards, name plates & ID badges

400 Residential Forms

Operating Supplies 5,000 Operating Supplies

Books/Publ/Subs/Data Bases 3,120 100 Austin Business Journal Subscription

500 Miscellaneous Publications

750 Manufactured Housing Guide

325 Residential Cost Handbook

525 Loopnet Sales Subscription

920 2015 Texas Property Tax Code


Dues & Memberships 2,070 TDLR Registration Appraisal Licenses @ $45 each

Training & Education 5,000 TAAD Courses



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Residential Appraisal 2016 2015 2014 2014 $ %


Salaries 2,439,134 2,415,409 1,906,585 1,827,245 23,725 0.98%

Auto Allowances 280,200 273,600 229,200 213,531 6,600 2.41%

Overtime 6,000 5,000 5,507 2,664 1,000 20.00%

Temporary/Seasonal Work - - - - - 0.00%

Medicare Tax 39,440 38,972 29,836 28,282 468 1.20%

Retirement 489,601 483,793 384,113 383,993 5,808 1.20%



Life Insurance 7,750 7,749 6,097 5,370 1 0.01%





Printing 1,400 750 2,987 1,120 650 86.67%

Operating Supplies 5,000 5,100 6,300 4,369 (100) -1.96% Operating Supplies- Equipment - - 750 - - #DIV/0! Books/Publ/Subs/Data Bases 3,120 4,565 7,645 1,518 (1,445) -31.65%

Total Supplies 9,520 10,415 17,682 7,007 (895) -8.59%

Dues & Memberships 2,070 1,665 2,465 2,650 405 24.32%


Travel Meals & Lodging - - - - - 0.00%

Total Services 7,070 21,165 18,130 12,043 (14,095) -66.60%

Capital Equipment - - - - - 0.00%

Total Capital & Debt - - - - - 0.00%


Residential Appraisal Department Net Change 15-16

Increase (Decrease) $ 26,598 0.68%

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2016 Budget 2015 Budget $ Inc (Dec) % Inc (Dec) 2014 Budget 2014 Budget

# of Personnel 46 44 2 4.55% 42


Supplies Expenditures 9,520 10,415 (895) -8.59% 17,682 7,007




99.58%

0.24% 0.18%

2015 Residential Appraisal Expenditures





-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

PayrollExpenditures


ServiceExpenditures


Residential Appraisal Expenditures

2016 Budget

2015 Budget

2014 Budget

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Appraisal Review Board 2016


Personnel 309,920 300,000 Hearing Cost

5,000 Committee Work

4,920 Pay during training

Operating Supplies 1,020 Office Supplies- $85 per month

Training/Education 1,755 Comptroller Training

Attorney/Legal Costs 10,000 Outside attorneys' fees, court costs, arbitrations & legal settlements

Total ARB Budget 322,695

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Appraisal Review Board 2016 2015 2014 2014 $ %


Personnel 309,920 309,920 606,670 558,832 - 0.00%

Printing - - 183 100 - 0.00%

Operating Supplies 1,020 1,020 2,000 772 - 0.00%

Training/Education 1,755 1,755 14,135 8,670 - 0.00%

Travel/Meal/Lodging - - 2,000 - - 0.00%

Employee/Member Appreciation - - 350 144 - 0.00%

Attorney/Legal Costs 10,000 10,000 8,500 14,210 - 0.00%

Rental Office Machines - - 1,200 - - 0.00%

Total ARB Budget 322,695 322,695 635,038 582,727 - 0.00%

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# of Personnel 36 36 - 0.00% 36

Payroll Expenditures 309,920 309,920 - 0.00% 606,670 558,832

Supplies Expenditures 1,020 1,020 - 0.00% 2,183 872

Service Expenditures 11,755 11,755 - 0.00% 26,185 23,024


Total Expenditures $ 322,695 $ 322,695 $ - 0.00% $ 635,038 $ 582,727

96.04%

0.32% 3.64%

2016 Appraisal Review Board Expenditures





-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

PayrollExpenditures


ServiceExpenditures

Capital &Debt

Expenditures

Appraisal Review Board Expenditures

2016 Budget

2015 Budget

2014 Budget

Statistical Information

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Demographic & Economic Statistics FY 2005-2014

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

Fiscal Year

Travis County

Population (1)

Travis County Personal

Income (In Thousands)

(2)

Travis County Per

Capita Personal Income

Single Family

Home Sales in the

Austin Area (3)

Average Home

Price in the Austin

Area (3)

Travis County Unemployment

Rate (4)

2005 893,295 34,415,782 38,527 26,010 206,290 4.5%

2006 920,544 37,880,184 41,150 29,806 226,614 3.9%

2007 948,160 39,180,771 41,323 29,263 243,112 3.8%

2008 978,976 42,812,224 43,732 23,973 245,068 4.6%

2009 1,008,345 41,293,461 40,952 19,511 237,314 7.0%

2010 1,024,266 43,168,341 42,146 20,837 244,131 6.6%

2011 1,049,873 48,070,206 45,787 20,644 252,575 7.3%

2012 1,076,119 52,959,491 49,213 24,295 260,583 5.3%

2013 1,108,403 54,435,509 49,112 29,788 283,473 5.3%

2014 1,138,884 INA INA 30,414 301,048 4.1%

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Top Ten Travis County Ad Valorem Taxpayers

Top Ten 2014 Ad Valorem Taxpayers in Travis CountyTaxpayer Name* Taxable Value % of Total County Taxable Value

1 Samsung Austin Semiconductor $ 2,482,713,748 1.60%

2 PKY-San Jacinto Center LLC $ 747,257,757 0.48%

3 Columbia/St David’s Healthcare $ 485,651,306 0.31%

4 Circuit of the Americas $ 289,231,896 0.19%

5 I B M Corporation $ 240,508,129 0.15%

6 HEB Grocery Company $ 238,360,328 0.15%

7 IMT Capital II Riata LP $ 236,598,167 0.15%

8 Freescale $ 230,449,512 0.15%

9 Shopping Center at Gateway LP $ 219,840,252 0.14%

10 Dell Inc. $ 208,476,560 0.13%

Total $ 5,379,087,655 3.46%

* Sum of all properties/accounts for the principal taxpayer

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Top Ten Travis County Employers

Employer Employees

Percentage of Total

County Employment State of Texas 57,596 8.81%

The University of Texas/Austin 25,358 3.88%

City of Austin 14,722 2.25%

Dell, Inc. 14,000 2.14%

Seton Family of Hospitals 12,770 1.95%

Austin Independent School District 11,554 1.77%

Federal Government 11,312 1.73%

HEB Grocery Co. 11,277 1.73%

St. David’s Healthcare 8,100 1.24%

IBM Corporation 6,000 0.92%

Travis County Principal Employers

State of Texas 33%

The University of Texas/Austin

15% City of Austin 8%

Dell, Inc. 8%

Seton Family of Hospitals

7%

Austin Independent School District

7%

Federal Government 7%

HEB Grocery Co. 7%

St. David’s Healthcare 5%

IBM Corporation 3%

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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 ID Entity

Cd Entity Name M&O Tax

Rate I&S Tax

Rate Total Tax

Rate

1003 03 TRAVIS COUNTY 0.3850 0.0713 0.4563

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

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Travis County School Districts

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.

Entity ID

Entity Cd

Entity Name M&O Tax

Rate I&S Tax

Rate Total Tax

Rate

1001 01 AUSTIN ISD 1.07900 0.16300 1.24200

1005 06 DEL VALLE ISD 1.04000 0.43000 1.47000

1006 07 LAKE TRAVIS ISD 1.04000 0.36750 1.40750

1007 08 EANES ISD 1.04000 0.17250 1.21250

1009 1A HAYS CONSOLIDATED ISD* 1.04000 0.42130 1.46130

1023 16 LAGO VISTA ISD 1.04000 0.28000 1.32000

1026 19 PFLUGERVILLE ISD* 1.04000 0.50000 1.54000

1027 2A ELGIN ISD* 1.17000 0.37000 1.54000

1037 22 COUPLAND ISD* 1.04005 0.00000 1.04005

1042 3A MARBLE FALLS ISD* 1.05330 0.22670 1.28000

1053 34 MANOR ISD 1.04000 0.47500 1.51500

1057 38 DRIPPING SPRINGS ISD* 1.04000 0.45000 1.49000

1059 4A JOHNSON CITY ISD* 1.04000 0.12000 1.16000

1072 5A ROUND ROCK ISD* 1.04000 0.32740 1.36740

1098 69 LEANDER ISD* 1.04000 0.47187 1.51187

*Split boundary districts

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Travis County Cities

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.

Entity ID Entity Cd Entity Name

M&O Tax Rate

I&S Tax Rate

Total Tax Rate

1002 02 CITY OF AUSTIN 0.36910 0.11180 0.48090

1004 05 CITY OF MANOR 0.38010 0.33170 0.71180

1008 09 CITY OF WEST LAKE HILLS 0.05340 0.00000 0.05340

1018 11 CITY OF ROLLINGWOOD 0.12540 0.08120 0.20660

1019 12 VILLAGE OF SAN LEANNA 0.24980 0.00000 0.24980

1020 13 CITY OF SUNSET VALLEY 0.00000 0.00000 0.00000

1031 2F CITY OF ROUND ROCK 0.26283 0.15182 0.41465

1035 20 CITY OF PFLUGERVILLE 0.37000 0.16360 0.53360

1036 21 CITY OF LAKEWAY 0.14460 0.02540 0.17000

1046 3F CITY OF CEDAR PARK 0.24225 0.24275 0.48500

1065 40 CITY OF CREEDMOOR 0.38730 0.00000 0.38730

1069 44 CITY OF AUSTIN/WMSN CO 0.00000 0.00000 0.00000

1071 49 CITY OF LAGO VISTA 0.34900 0.30100 0.65000

1075 5F CITY OF ELGIN 0.39973 0.35038 0.75011

1076 5G VILLAGE OF VOLENTE 0.13000 0.00000 0.13000

1077 5H VILLAGE OF WEBBERVILLE 0.21960 0.05780 0.27740

1078 50 CITY OF JONESTOWN 0.52140 0.04420 0.56560

1083 55 VILLAGE OF BRIARCLIFF 0.05050 0.11000 0.16050

1090 6F CITY OF LEANDER 0.41864 0.23428 0.65292

1096 61 CITY OF MUSTANG RIDGE 0.43860 0.06120 0.49980

1102 7E VILLAGE OF THE HILLS 0.02485 0.00000 0.02485

1103 7F VILLAGE OF POINT VENTURE 0.10950 0.00000 0.10950

1122 83 CITY OF BEE CAVE 0.00000 0.02000 0.02000

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Property Taxes at Work

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.

In Travis County property taxes support 121 local government agencies including 21 cities, 14 emergency districts, the

county, the hospital district, the junior college, 47 municipal utility districts, 1 road districts, 15 school districts, and 20 water

control improvement districts. For 2014 the projected tax levy for all taxing units in Travis County is $3,015,093,033.

DISTRIBUTION OF PROPERTY TAXES

City 16.32%

Emergency District 1.17%

County 18.11%

Hospital District 5.02%Junior

College 3.30%

Municipal Utility 1.25%

Road District 0.04%

School District 54.02%

Water Control Improvement

0.75%

Budget by Taxing Unit Type

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20 Year History of Appraisal Roll Values

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

Year Total Appraisal Roll Change from Prior Year Percent Change

1994 $ 28,484,954,999 $ 3,856,589,566 15.66%

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%

2000 $ 64,972,946,484 $ 11,250,150,817 20.94%

2001 $ 76,239,448,756 $ 11,266,502,272 17.34%

2002 $ 79,728,448,866 $ 3,489,000,110 4.58%

2003 $ 76,466,909,816 $ (3,261,539,050) -4.09%

2004 $ 77,779,458,818 $ 1,312,549,002 1.72%

2005 $ 82,375,530,292 $ 4,596,071,474 5.91%

2006 $ 95,949,097,912 $ 13,573,567,620 16.48%

2007 $ 108,868,939,367 $ 12,919,841,455 13.47%

2008 $ 121,895,257,927 $ 13,026,318,560 11.97%

2009 $ 125,945,551,672 $ 4,050,293,745 3.32%

2010 $ 120,277,119,794 $ (5,668,431,878) -4.50%

2011 $ 123,212,234,179 $ 2,935,114,385 2.44%

2012 $ 128,249,714,460 $ 5,037,480,281 4.09%

2013 $ 136,740,562,872 $ 8,490,848,412 6.62%

2014 $ 155,250,088,638 $ 18,509,525,766 13.54%

$-

$20

$40

$60

$80

$100

$120

$140

$160

$180

Val

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Roll Years

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Generally, all property is taxable at its market value. The appraisal assessment date is January 1 of each tax year and the

appraisal district uses sales data from the previous year to determine the market value of properties as of the assessment

date. The chart below demonstrates the trending of home values in the City of Austin compared to the average sales price

of residential homes in the Austin MSA.

Tax Year Average Appraised Value City of Austin

Average Sales Price Austin MSA

1994 $ 92,333 $ 114,800

1995 $ 98,271 $ 120,400

1996 $ 103,217 $ 125,700

1997 $ 115,924 $ 132,800

1998 $ 122,790 $ 141,700

1999 $ 122,164 $ 149,800

2000 $ 138,674 $ 163,400

2001 $ 158,193 $ 191,200

2002 $ 175,000 $ 193,400

2003 $ 175,100 $ 197,500

2004 $ 182,111 $ 197,000

2005 $ 191,217 $ 198,900

2006 $ 218,473 $ 210,400

2007 $ 237,835 $ 229,900

2008 $ 264,537 $ 246,400

2009 $ 275,595 $ 243,800

2010 $ 261,542 $ 237,300

2011 $ 256,989 $ 246,900

2012 $ 254,366 $ 251,600

2013 $ 266,460 $ 286,600

2014 $ 302,949 $ 305,500

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$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

Single Family Residential Average Appraisal and Sales Price Comparison

Average Appraised Value City of Austin Average Sales Price Austin MSA

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Value Distributions

General Property Type Count Market

Residential 294,114 $ 89,490,580,572

Commercial 15,374 $ 41,130,013,935

Land 56,038 $ 12,172,822,724

Business Personal Property 42,324 $ 12,456,671,407

Total Appraisal Roll 407,850 $ 155,250,088,638

72%

4%

14%

10%

58% 26%

8%

8%

Distribution by General Property Type

Residential Commercial Land Business Personal Property

Outer Ring = Distribution by Market Value

Inner Ring = Distribution by Number of Parcels

25%

24% 22%

24%

5%

41%

11%

26%

16%

6%

Commercial Distribution by Property Type

Apartments Industrial Office Retail Other Commercial

Outer Ring = Distribution by Market Value

Inner Ring = Distribution by Number of Parcels

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2014 State Property Categories

State Code Description Count Market

A SINGLE FAMILY RESIDENCE 276,822 $ 81,260,102,351

B MULTIFAMILY RESIDENCE 13,398 $ 15,736,031,037

C VACANT LOT 31,292 $ 2,391,141,244

D1 QUALIFIED AG LAND 5,123 $ 2,286,794,104

D2 NON-QUALIFIED LAND 476 $ 49,865,716

E FARM OR RANCH IMPROVEMENT 5,848 $ 914,466,146

F1 COMMERCIAL REAL PROPERTY 13,710 $ 26,685,930,694

F2 INDUSTRIAL REAL PROPERTY 45 $ 607,352,306

G1 OIL AND GAS 2 $ 54,502

J1 WATER SYSTEMS 34 $ 24,828,272

J2 GAS DISTRIBUTION SYSTEM 12 $ 118,240,194

J3 ELECTRIC COMPANY (INCLUDING CO-OP) 34 $ 161,251,993

J4 TELEPHONE COMPANY (INCLUDING CO-OP) 1,483 $ 412,551,014

J5 RAILROAD 10 $ 21,364,055

J6 PIPELINE COMPANY 112 $ 26,224,018

J7 CABLE TELEVISION COMPANY 35 $ 142,726,467

J8 OTHER TYPE OF UTILITY 2 $ 71,064,846

L1 COMMERCIAL PERSONAL PROPERTY 36,452 $ 6,266,277,718

L2 INDUSTRIAL PERSONAL PROPERTY 969 $ 4,941,409,959

M1 TANGIBLE OTHER PERSONAL, MOBILE HOMES 8,436 $ 163,709,035

N INTANGIBLE PROPERTY AND/OR UNCERTIFIED PROPERTY 3 $ 2,936,255

O RESIDENTIAL INVENTORY 4,782 $ 350,262,598

S SPECIAL INVENTORY TAX 462 $ 257,166,032

X TOTALLY EXEMPT PROPERTY 11,543 $ 12,358,333,348

411,085 $ 155,250,083,904

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$- $40,000,000,000 $80,000,000,000

SINGLE FAMILY RESIDENCE

MULTIFAMILY RESIDENCE

VACANT LOT

QUALIFIED AG LAND

NON-QUALIFIED LAND

FARM OR RANCH IMPROVEMENT

COMMERCIAL REAL PROPERTY

INDUSTRIAL REAL PROPERTY

OIL AND GAS

WATER SYSTEMS

GAS DISTRIBUTION SYSTEM

ELECTRIC COMPANY (INCLUDING CO-OP)

TELEPHONE COMPANY (INCLUDING CO-OP)

RAILROAD

PIPELINE COMPANY

CABLE TELEVISION COMPANY

OTHER TYPE OF UTILITY

COMMERCIAL PERSONAL PROPERTY

INDUSTRIAL PERSONAL PROPERTY

TANGIBLE OTHER PERSONAL, MOBILE HOMES

INTANGIBLE PROPERTY AND/OR UNCERTIFIED…

RESIDENTIAL INVENTORY

SPECIAL INVENTORY TAX

TOTALLY EXEMPT PROPERTY

$81,260,102,351

$15,736,031,037

$2,391,141,244

$2,286,794,104

$49,865,716

$914,466,146

$26,685,930,694

$607,352,306

$54,502

$24,828,272

$118,240,194

$161,251,993

$412,551,014

$21,364,055

$26,224,018

$142,726,467

$71,064,846

$6,266,277,718

$4,941,409,959

$163,709,035

$2,936,255

$350,262,598

$257,166,032

$12,358,333,348

Value Distribution by Property Category

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2014 Appraisal Workload

2012 2013 2014

Permits 20,728 21,135 23,985

New Subdivision 204 225 273

New Lots 2,169 2,536 4,297

New Condos 350 424 444

New Units 616 1,198 980

New Construction 4,251 5,197 6,110

Field Inspections 74,252 75,753 89,905

Deed Transactions 23,386 31,833 30,885

Sales Transactions 15,140 15,281 12,159

Exemptions Processed 12,744 14,154 19,611

Phone Calls 62,593 60,036 95,499

Walk In Visitors 10,135 9,995 14,999

Renditions Processed 24,140 26,615 25,651

Notices of Appraised Value Mailed 387,354 391,497 395,956

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Exemptions

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

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

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

Entity Name

State Mandated

Homestead

Local Option

Homestead

State Mandated Over 65

Local Option Over

65

State Mandated Disability

Local Option Disability

ACC DIST - WMSN CO 1.00 $ 75,000 $ 75,000

ANDERSON MILL LIMITED DISTRICT 20.00 $ 10,000 $ 10,000

AUSTIN COMM COLL DIST 1.00 $ 125,000 $ 125,000

AUSTIN ISD $ 15,000 $ 10,000 $ 25,000 $ 10,000 $ 15,000

CITY OF AUSTIN $ 70,000 $ 70,000

CITY OF AUSTIN/HAYS CO $ 51,000 $ 51,000

CITY OF AUSTIN/WMSN CO $ 51,000 $ 51,000

CITY OF BEE CAVE 20.00 $ 65,000 $ 65,000

CITY OF CEDAR PARK $ 30,000 $ 20,000

CITY OF ELGIN $ 15,000 $ 15,000

CITY OF JONESTOWN 10.00 $ 8,000 $ 8,000

CITY OF LAGO VISTA 20.00

CITY OF LAKEWAY $ 5,000

CITY OF LEANDER $ 10,000 $ 10,000

CITY OF MANOR $ 10,000

CITY OF MUSTANG RIDGE $ 5,000

CITY OF PFLUGERVILLE $ 35,000 $ 35,000

CITY OF ROLLINGWOOD $ 3,000

CITY OF ROUND ROCK $ 22,000 $ 3,000

CITY OF SUNSET VALLEY 10.00 $ 3,000 $ 3,000

CITY OF WEST LAKE HILLS $ 4,000

COTTONWD CREEK MUD NO 1 $ 5,000 $ 5,000

COUPLAND ISD $ 15,000 $ 10,000 $ 10,000

DEL VALLE ISD $ 15,000 $ 10,000 $ 10,000

DOWNTOWN PUB IMP DIST $ 70,000 $ 70,000

DRIPPING SPRINGS ISD $ 15,000 $ 10,000 $ 10,000

E SIXTH ST PUB IMP DIST $ 70,000 $ 70,000

EANES ISD $ 15,000 $ 10,000 $ 20,000 $ 10,000 $ 20,000

ELGIN ISD $ 15,000 $ 10,000 $ 10,000

HAYS CONSOLIDATED ISD $ 15,000 $ 10,000 $ 10,000

HURST CREEK MUD 20.00 $ 10,000 $ 10,000

HUTTO ISD $ 15,000 $ 10,000 $ 10,000

JOHNSON CITY ISD $ 15,000 $ 10,000 $ 10,000

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Entity Name

State Mandated

Homestead

Local Option

Homestead

State Mandated Over 65

Local Option Over

65

State Mandated Disability

Local Option Disability

LAGO VISTA ISD $ 15,000 20.00 $ 10,000 $ 10,000

LAKE TRAVIS ISD $ 15,000 20.00 $ 10,000 $ 10,000

LAKEWAY MUD $ 5,000

LEANDER ISD $ 15,000 $ 10,000 $ 10,000

LOST CREEK MUD $ 4,000

MANOR ISD $ 15,000 $ 10,000 $ 25,000 $ 10,000 $ 15,000

MARBLE FALLS ISD $ 15,000 $ 10,000 $ 3,000 $ 10,000

NORTH AUSTIN MUD NO 1 $ 10,000 $ 10,000

PFLUGERVILLE ISD $ 15,000 $ 10,000 $ 9,100 $ 10,000

RIVER PLACE MUD 10.00 $ 25,000

RNCH @ CYPRSS CRK MUD 1 $ 15,000 $ 15,000

ROUND ROCK ISD $ 15,000 $ 10,000 $ 10,000 $ 3,000

SOUTHEAST TRAVIS COUNTY MUD NO 1

SOUTHEAST TRAVIS COUNTY MUD NO 2

TANGLEWD FOREST LTD DIST 10.00 $ 50,000 $ 15,000

TRAVIS CO BCCP 20.00 $ 65,000 $ 65,000

TRAVIS CO ESD NO 9 $ 4,000

TRAVIS CO MUD NO 10 10.00 $ 10,000 $ 10,000

TRAVIS CO MUD NO 15 $ 10,000 $ 10,000

TRAVIS CO MUD NO 2 $ 5,000 $ 5,000

TRAVIS CO RFP DIST NO 6 $ 3,000 $ 3,000

TRAVIS CO WCID NO 10 $ 4,000

TRAVIS CO WCID NO 15 30.00 $ 15,000

TRAVIS CO WCID NO 17 10.00 $ 15,000 $ 15,000

TRAVIS CO WCID NO 18 $ 30,000

TRAVIS COUNTY 20.00 $ 70,000 $ 70,000

TRAVIS COUNTY HEALTHCARE DISTRICT 20.00 $ 70,000 $ 70,000

VILLAGE OF SAN LEANNA $ 25,000

VILLAGE OF THE HILLS 20.00 $ 10,000 $ 10,000

VILLAGE OF VOLENTE $ 45,000 $ 45,000

VILLAGE OF WEBBERVILLE 5.00

WELLS BRANCH MUD 20.00

WMSN-TR CO WCID NO 1F $ 15,000 $ 15,000

WMSN-TR CO WCID NO 1G $ 15,000 $ 15,000

Non-profit organizations that are eligible for property tax exemptions include but are not limited to: certain charitable

organizations, youth development organizations, religious organizations, non-profit private schools, charitable hospitals,

cemeteries and veterans’ organizations.

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

No exemption application is required.

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Appraisal District Finances

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

The results of the audit are presented to the Board.

The appraisal district budget is prepared and presented to the Board of Directors and all taxing units in preliminary form no

later than June 15th of the preceding budget year. After a public hearing is held, the Board formally adopts the district

budget no later than September 15th. The budget outlines goals, objectives and programs to be accomplished; operating

and maintenance expenditures, personnel breakdown with staffing levels and salary ranges; and capitalized equipment to

purchased.

Below is summary of the major revenue source and major expenditure categories by fiscal years for FY 2014 and the

previous five years budget histories.

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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.

CAD 2012 Tax Levy 2013 Budget % of Levy

Dallas CAD $4,414,838,726 $ 21,516,555 0.49%

Travis CAD $2,575,477,017 $ 13,375,023 0.52%

Bexar CAD $2,479,649,249 $ 14,581,471 0.59%

Tarrant CAD $3,082,570,207 $ 20,404,794 0.66%

Harris CAD $7,455,649,376 $ 64,496,862 0.87%

El Paso CAD $923,113,511 $ 12,426,589 1.35%

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Net Position by Component

Last Ten Fiscal Years

(Accrual Basis of Accounting- Unaudited)

2005 2006 2007 2008 Governmental Activities

Net investment in capital assets $3,132,908 $3,190,120 $2,646,972 $3,164,662

Unrestricted 552,905 357,061 755,021 889,886

Total Governmental Activities Net Position 3,685,813 3,547,181 3,401,993 4,054,548

Total Primary Government Net Position $3,685,813 $3,547,181 $3,401,993 $4,054,548

SOURCE: Audited Financial Statements 2005-2010

Comprehensive Annual Financial Report (CAFR) 2011-2014

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Net Position by Component



- 2009 2010 2011 2012 2013 2014

$3,688,647 $3,749,926 $4,423,085 $4,094,873 $5,290,153 $6,366,926

1,611,684 1,895,825 1,640,950 1,431,888 2,005,592 2,823,940

5,300,331 5,645,751 6,064,035 5,526,761 7,295,745 9,190,866

$5,300,331 $5,645,751 $6,064,035 $5,526,761 $7,295,745 $9,190,866

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Change in Net Position



2005 2006 2007 2008 Expenses

Governmental Activities Appraisal services $ 8,080,916 $ 8,625,489 $ 9,237,366 $ 10,136,925 Interest on long-term debt 28,947 20,883 12,687 4,064

Total Governmental Activities Expenses 8,109,863 8,646,372 9,250,053 10,140,989

Total Primary Government Expenses 8,109,863 8,646,372 9,250,053 10,140,989

Program Revenues Governmental Activities

Fees, fines, and charges for services 8,297,105 8,412,252 9,008,393 10,744,086

Total Governmental Activities Program Revenues 8,297,105 8,412,252 9,008,393 10,744,086

Total Primary Government Program Revenues 8,297,105 8,412,252 9,008,393 10,744,086

Net Revenue (Expense) 187,242 (234,120) (241,660) 603,097 Interest income 63,796 95,488 96,472 49,458

Change in net position 251,038 (138,632) (145,188) 652,555

Net position- beginning of year 3,434,775 3,685,813 3,547,181 3,401,993

Net position- end of year $ 3,685,813 $ 3,547,181 $ 3,401,993 $ 4,054,548



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Change in Net Position



2009 2010 2011 2012 2013 2014

$ 10,688,920 $ 11,527,480 $ 11,702,337 $ 12,278,520 $ 11,693,736 $ 12,391,054 - - 35,233 - 11,116 -

10,688,920 11,527,480 11,737,570 12,278,520 11,704,852 12,391,054

10,688,920 11,527,480 11,737,570 12,278,520 11,704,852 12,391,054

11,932,726 11,872,153 12,151,322 11,735,080 13,468,605 14,283,508

11,932,726 11,872,153 12,151,322 11,735,080 13,468,605 14,283,508

11,932,726 11,872,153 12,151,322 11,735,080 13,468,605 14,283,508

1,243,806 344,673 413,752 (543,440) 1,763,753 1,892,454 1,977 747 4,532 6,166 5,231 2,667

1,245,783 345,420 418,284 (537,274) 1,768,984 1,895,121

4,054,548 5,300,331 5,645,751 6,064,035 5,526,761 7,295,745

$ 5,300,331 $ 5,645,751 $ 6,064,035 $ 5,526,761 $ 7,295,745 $ 9,190,866

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Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited)

2005 2006 2007 2008 General Fund

Reserved $ 122,318 $ 68,657 $ 186,390 $ 120,040 Unreserved 929,780 800,120 601,017 1,197,759 Nonspendable - - - - Restricted - - - - Committed - - - - Assigned - - - - Unassigned - - - -

Total General Fund $ 1,052,098 $ 868,777 $ 787,407 $ 1,317,799



NOTE: The District implemented GASB Statement No. 54 during the fiscal year ended December 31, 2011. This

statement eliminated the previous fund balance categories (reserved and unreserved), and replaced them with the five new

categories (nonspendable, restricted, committed, assigned and unassigned). Fund balance amounts for fiscal year ended

December 31, 2011 and thereafter reflect the new categories; however, all previous fiscal years are presented using the old

categories.

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Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited)

2009 2010 2011 2012 2013 2014

$ 145,062 $ 82,376 $ - $ - $ - $ - 1,971,252 2,340,265 - - - -

- - 101,849 174,147 377,866 311,360 - - - - - - - - - - - 1,250,000 - - - - - - - - 2,135,141 1,933,761 2,302,068 1,935,393

$ 2,116,314 $ 2,422,641 $ 2,236,990 $ 2,107,908 $ 2,679,934 $ 3,496,753

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Change in Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited) 2005 2006 2007 2008

Revenues Assessments $ 8,122,200 $ 8,325,763 $ 9,829,291 $10,674,750 Less: Refunds - - (902,018) -

8,122,200 8,325,763 8,927,273 10,674,750

Investment earnings 63,796 95,488 96,472 49,458 Charges for services 37,380 29,740 23,436 21,325 Miscellaneous income 137,525 56,749 57,684 48,011

Total Revenue 8,360,901 8,507,740 9,104,865 10,793,544

Expenditures Appraisal Services

Payroll and related expenses 5,441,943 6,220,542 7,390,215 7,918,880 Data processing 139,599 160,035 126,682 137,141 Transportation 169,701 207,456 8,640 10,641 Operating supplies - - - - Rentals 36,522 55,987 43,804 47,536 Legal & professional 755,167 525,704 377,307 558,867 Utilities and telephone 136,180 137,470 121,473 133,819 Building and equipment

maintenance - - 119,560 197,766 Other services 808,732 869,148 646,216 668,060

Debt Service Principal 262,476 270,540 278,409 263,134 Interest 28,947 20,883 12,687 4,064

Capital outlay 265,937 223,296 61,242 323,244

Total Expenditures 8,045,204 8,691,061 9,186,235 10,263,152

Excess (Deficiency) of Revenues

Over (Under) Expenditures 315,697 (183,321) (81,370) 530,392 Other Financing Sources (Uses) - - - -

Net Change in Fund Balance $ 315,697 $ (183,321) $ (81,370) $ 530,392

Ratio of Debt Service Expenditures

to total noncapital expenditures 3.75% 3.44% 3.19% 2.69%



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Change in Fund Balance- Governmental Fund


(Modified Accrual Basis of Accounting- Unaudited) 2009

2010

2011

2012

2013

2014

$ 11,856,540

$ 12,591,285

$ 12,689,611

$ 12,914,797

$ 13,375,023

$ 14,246,848 -

(789,802)

(612,738)

(1,259,667)

-

(89,434)

11,856,540

11,801,483

12,076,873

11,655,130

13,375,023

14,157,414

1,977

747

4,532

6,166

5,231

2,667 17,998

19,171

19,474

20,424

23,673

24,444

58,188

51,499

54,975

59,526

69,909

101,650

11,934,703

11,872,900

12,155,854

11,741,246

13,473,836

14,286,175

8,182,739

9,148,307

9,120,313

9,053,018

10,553,042

10,283,671 165,309

187,233

106,912

440,591

354,679

552,623

13,872

12,663

7,296

20,074

11,843

17,566 -

-

-

371,123

180,563

90,473

46,032

40,234

34,433

39,291

44,724

57,161 568,315

406,230

684,615

759,231

363,566

895,228

143,229

150,150

138,279

143,741

174,140

178,163

286,939

211,398

117,758

127,552

98,024

159,497 771,590

916,974

916,028

658,387

716,010

857,625

-

-

743,612

-

23,588

- -

-

35,233

-

11,116

-

958,163

1,236,996

437,026

257,319

370,516

377,350

11,136,188

12,310,185

12,341,505

11,870,327

12,901,811

13,469,357

798,515

(437,285)

(185,651)

(129,081)

572,025

816,818

-

-

-

-

-

-

$ 798,515

$ (437,285)

$ (185,651)

$ (129,081)

$ 572,025

$ 816,818

0.00%

0.00%

6.54%

0.00%

0.28%

0.00%

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Visit or Contact Us

Office Location: Travis Central Appraisal District 8314 Cross Park Drive Austin, TX 78754

Mailing Address: P.0. Box 149012 Austin, TX 78714-9012

Customer Inquiries and Assistance: Phone: (512) 834-9138 Fax: (512) 835-5371 Email: [email protected] Website: www.traviscad.org

Business Hours: Monday - Friday 7:45am-4:45pm

Directions:

From North Austin: From north Austin go south on IH 35 and take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. Turn left at the light onto highway 183 South staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From South Austin: From south Austin go north on IH 35 take the 183 Lockhart/Lampasas exit which will be exit number 240A - 239. At the second stop light turn right on Hwy 183 staying on frontage road approximately 3/4 miles. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From East Austin: From east Austin, heading west on Hwy 183 take the Cameron Road Exit, turn right onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

From West Austin: From west Austin, heading east on Hwy 183 take the Cameron Road exit. Turn left onto Cameron Rd. Continue for approximately one mile and turn right at the second stop light onto Cross Park Drive. Proceed 3/4 mile and our office at 8314 Cross Park will be on the right. If you have reached the post office on the left you have gone too far.

mailto:[email protected]

http://www.traviscad.org/

Appendix: Texas Property Tax

Code Section 6.06 Appraisal

District Budget & Financing

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SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING

(a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following

tax year and shall submit copies to each of the taxing units participating in the district and to the district board of

directors before June 15th. He shall include in the budget a list showing each proposed position, the proposed salary

for the position, all benefits proposed for the position, each proposed capital expenditure, and an estimate of the

amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of

board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office.

(b) The board of directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver

to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10th day

before the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires,

and finally approve a budget before September 15. If governing bodies of a majority of the taxing units entitled to vote

on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the

board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within

30 days of the disapproval.

(c) The board may amend the approved budget at any time, but the secretary of the board must deliver a written copy

of the proposed amendment to the presiding officer of the governing body of each taxing unit participating in the

district not later than the 30th day before the date the board acts on it.

(d) Each taxing unit participating in the district is allocated a portion of the amount of the budget equal to the

proportion that the total dollar amount of property taxes imposed in the district by the unit for the tax year in which the

budget proposal is prepared bears to the sum of the total dollar amount of property taxes imposed in the district by

each participating unit for that year. If a taxing unit participates in two or more districts, only the taxes imposed in a

district are used to calculate the unit’s cost allocations in the district. If the number of real property parcels in the

district and the taxing unit imposes in excess of 25 percent of the total amount of the property taxes imposed in the

district by all of the participating taxing units for a year, the unit’s allocation may not exceed a percentage of the

appraisal district’s budget equal to three times the unit’s percentage of the total number of real property parcels

appraised by the district.

(e) Unless the governing body of a unit and the chief appraiser agree to a different method of payment, each taxing

unit shall pay its allocation in four equal payments to be made at the end of each calendar quarter, and the first

payment shall be made before January 1 of the year in which the budget takes effect. A payment is delinquent if not

paid on the date it is due. A delinquent payment incurs a penalty of 5 percent of the amount of the payment and

accrues interest at an annual rate of 10 percent. If the budget is amended, any change in the amount of a unit’s

allocation is apportioned among the payments remaining.

(f) Payments shall be made to a depository designed by the district board of directors. The district’s funds may be

disbursed only by a written check, draft, or order signed by the chairman and secretary of the board or, if authorized

by resolution of the board, by the chief appraiser.

(g) If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any of the costs of operating

the district in that year, and those costs are allocated among the other taxing units as if that unit had not imposed

taxes in the year used to calculate allocation. However, if that unit has made any payments, it is not entitled to a

refund.

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(h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any

tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the

preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation.

Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate

to which the district board of directors and the governing body of the unit agree, and the payments made after that

amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has

no source of funds are postponed until the unit has received adequate tax or other revenues.

(i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing

units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file

them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal

year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief

appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the

15th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of

directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15th day of the

fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a

different method of allocation under Section 6.061 of this code, the allocation of the budget to each taxing unit shall be

calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each

participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the

necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the

section, except that the first payment shall be made before the first day of the fiscal year established by the change

and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget

that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this

section in order to accomplish the change in fiscal years.

(j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district

exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made,

the chief appraiser shall credit the excess amount against each taxing unit’s allocation payments for the following year

in proportion to the amount of each unit’s budget allocation for the fiscal year for which the payments were made. If a

taxing unit that paid its allocated amount is not allocated a portion of the district’s budget for the following fiscal year,

the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150 th

day after the end of the fiscal year for which the payments were made.

SECTION 6.062 PROPERTY TAX CODE, PUBLICATION OF BUDGET

(a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the

appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a

newspaper having general circulation in the county for which the appraisal district is established. The notice may not

be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of

the paper in which legal notices and classified advertisements appear.

(b) The notice must set out the time, date, and place of the public hearing and must set out a summary of the

proposed budget. The summary must set out as separate items:

(1) The total amount of the proposed budget;

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(2) The amount of increases proposed from the budget adopted for the current year; and

(3) The number of employees to be compensated under the current budget and the number of employees to

be compensated under the proposed budget.

(c) The notice must state that the appraisal district is supported solely by payments form the local taxing units served

by the appraisal district. The notice must also contain the following statement: “If approved by the appraisal district

board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the

governing bodies of the county, school districts, cities, and towns served by the appraisal district. A copy of the

proposed budget is available for public inspection in the office of each of those governing bodies.”

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Accrual Basis of Accounting- Method of accounting that recognizes the financial effect or transactions, events, and interfund activity when they occur, regardless of the timing of related cash flows. Ad Valorem- According to value Ad Valorem Taxation- A tax levied in proportion to the value of the ting(s) being taxed. Exclusive of exemptions, use-value assessment provisions, and the like, the property tax is an ad valorem tax. Ad-hoc Reports- A report generated dynamically at the information consumer’s request. These reports are created due to unplanned information requests in which information is gathered to support a non-routine decision. Appropriation- a sum of money or total of assets devoted to a special purpose. Arbitration- the use of an unbiased third-party arbitrator to settle a dispute. ArcGIS- A geographic information system (GIS) by ESRI for working with maps and geographic information. It is used for: creating and using maps; compiling geographic data; analyzing mapped information; sharing and discovering geographic information; using maps and geographic information in a range of applications; and managing geographic information in a database. Assigned Fund Balance- The portion of the net position of a government fund that represents resources set aside (“earmarked”) by the government for a particular purpose. Balanced Budget Policy- The District’s policy that requires the total sum of money a government will collect in a fiscal year equal the amount it spends on goods, services, and capital expenditures. Basic Financial Statements- Minimum combination of financial statements and not disclosure required for fair presentation in conformity with Generally Accepted Accounting Principles (GAAP). Basis of Accounting- Timing of recognition for financial reporting purposes (when the effects of transaction or events should be recognized in financial statements) Basis of Budgeting- Method used to determine when revenues and expenditures are recognized for budgetary purposes. Budget Amendment- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget amendment changes the final dollar amount of the budget, requiring the jurisdictions to contribute more money to the District. Capital Asset- Land, improvement to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

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Capital Equipment- Equipment that you use to manufacture a product, provide a service or use to sell, store and deliver merchandise. Such equipment will not be sold in the normal course of business, but will be used and worn out or consumed in the normal course of business. Capital Equipment Policy (Capitalization Threshold)- Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Generally, capitalization thresholds are applied to individual items rather than groups of items unless the result would be to exclude items that in the aggregate would clearly be material to the financial statements. Capital Expenditure- Funds used by a company to acquire or upgrade physical assets such as property, building, or equipment. This type of outlay is made by companies to maintain or increase the scope of their operations and falls within their capitalization threshold. These expenditures can include everything from repairing a roof to building a brand new building. Cash Management Controls- Controls which promote positive cash management. Cash management is the financial management technique used by treasurers to accelerate the collection of receivables, control payments to vendors/creditors, and efficiently manage cash. Certification of Achievement for Excellence in Financial Reporting- Program sponsored by the GFOA to encourage and assist state and local governments to prepare high-quality CAFRs. The program has been in continuous operation since 1946. The program originally was known as the certificate of Conformance Program. Committed Fund Balance- The portion of the net position of a governmental fund that represents resources whose use is subject to a legally binding constraint that is imposed by the government itself at its highest level of decision-making authority and that remains legally binding unless removed in the same manner. Comprehensive Annual Financial Report (CAFR) - Financial report that contains, at a minimum, three sections: 1) introductory, 2) financial, and 3) statistical, and whose financial sections provide information on each individual fund and component unit. Contra Revenue Account- A revenue account that is expected to carry a debit balance instead of the usual credit balance. A contra revenue account reduces the amounts reported in a company’s revenue accounts. Current Financial Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to report the near-term (current) inflows, outflows, and balances of expendable financial resources. The current financial resources measurement focus is unique to accounting and financial reporting for state and local governments and is used solely for reporting the financial position and results of operations of governmental funds. Debt Service- The cash that is required for a particular time period to cover the repayment of interest and principal on a debt. Deposition- A verbal or written testimony of a party or witness in a civil or criminal proceeding taken before trial, usually in an attorney’s office. Depreciate- A reduction in the value of an asset with the passage of time, due in particular to wear and tear.

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Discovery- A category of procedural devices employed by a party to a civil or criminal action, prior to trial, to require the adverse party to disclose information that is essential for the preparation of the requesting party’s case and that the other party alone knows or possesses. Economic Development Abatement- A tax abatement is a local agreement between a taxpayer and a taxing unit that exempts all or part of the increase in value of the real property and/or tangible personal property from taxation for a period not to exceed 10 years. These tax abatements are an economic development tool available to cities, counties and special districts to attract new industries and to encourage the retention and development of existing businesses through property tax exemptions or reductions. Economic Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to report all inflows, outflows, and balances affecting or reflecting an entity’s net position. The economic resources measurement focus is used for proprietary and trust funds, as well as for government-wide financial reporting. It also is used by business enterprise and nonprofit organizations in the private sector. Elected Contribution Rate- The board of directors may take a vote to increase the percentage of gross payroll paid to the Texas Counties and District Retirement System (TCDRS) above that of the required rate. Employer Contributions- A term used in the context of pension benefits and OPEB to describe actual payments made by the employer as compared to the employer’s annual required contribution. Only amounts paid to trustees and outside parties qualify as contributions. Exemption- The District grants exemptions to certain organizations, persons, or property that may provide complete relief from tax, tax at a reduced rate or tax on only a portion of the items subject to tax. Examples include the homestead exemption and the over 65 exemption. Expenditure- Under the current financial resources measurement focus, decreases in net financial resources not properly classified as other financing uses. Formal Hearing- When a taxpayer protests their property value, a formal hearing before the Appraisal Review Board (ARB) is the final step before the appeals process. The formal hearing is conducted with a panel of three ARB members (unless special circumstances exist). Fund- Fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance- Net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources). Fund Financial Statements- Basic financial statements presented for funds, in contrast to government-wide financial statements. General Fund- Main operating account for a nonprofit entity, such as a government or government agency.

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Governmental Fund- a broad category of funds used by state and local governments. Governmental funds include the general fund, special revenue funds, capital projects funds, debt service funds and permanent funds. Governmental Financial Reporting Model- Minimum combination of financial statements, notes, and required supplementary information prescribed for state and local governments by the GASB. Government-wide Financial Statements- Financial statements that incorporate all of a government’s governmental and business-type activities, as well as its nonfiduciary component units. There are two basic government-wide financial statements: the statement of net position and the statement of activities. Homestead- A building occupied by the owner of the freehold and his or her family, with the primary intention of making it their home, together with the parcel of land on which it stands and the other improvements attached to it. Improvement- Building, other structures, and attachments or annexations to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Internal Control Framework- Integrated set of policies and procedures designed to assist management to achieve its goals and objectives. To be truly comprehensive, a government’s internal control framework must 1) provide a favorable control environment, 2) provide for the continuing assessment of risk, 3) provide for the design, implementation, and maintenance of effective control-related policies and procedures, 4) provide for the effective communication of information, and 5) provide for the ongoing monitoring of the effectiveness of control-related policies. Jurisdiction (Taxing Entity) - The right and power to interpret and apply the law; also, the power to tax and the power to govern. The territorial range of authority of control. Line Item Transfer- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget line item transfer does not change the final dollar amount of the budget, and does not require the jurisdictions to contribute more money to the District. Major Fund- funds whose revenues, expenditures/expenses, assets or liabilities are at least 10 percent of the total of their fund category (governmental or enterprise) and 5 percent of the aggregate of all governmental and enterprise funds in total. Mediation- A negotiation to resolve differences that is conducted by some impartial third party. Modified Accrual Basis of Accounting- Basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier).. Net Position- The residual of all other financial statement elements presented in a statement of financial position. Nonspendable Fund Balance- The portion of the net position of a governmental fund that cannot be spent either because the underlying resources are not in spendable form or because the government is legally or contractually required to maintain the resources intact.

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Oblique Photography- A photograph acquired with the camera axis intentionally directed between the horizontal and vertical orientations. Open Meetings Act- Rules that guarantee access to data held by the state or local government. This act establishes a “right-to-know” legal process by which requests may be made for government-held information, to be received freely or at minimal cost, barring standard exceptions. Orthophotography- An aerial photograph in which the displacement of images have been removed and may also form the base map for many GIS programs. Parcel- A contiguous area of land described in a single legal description or as one of a number of lots on a plat; separately owned, either publicly or privately; and capable of being separately conveyed. Personal Property- Moveable property; belongings exclusive of land and buildings. Real Property- Consists of the interests, benefits, and rights inherent in the ownership of land plus anything permanently attached to the land or legally defined as immovable; also called “realty”. Rendition- A form that provides information about property that one owns. The appraisal district uses the information the taxpayer provides to appraise that property for taxation. Request for Proposal- Referred to as an RFP, is an early state in a procurement process, issuing an invitation for suppliers, often through the bidding process, to submit a proposal on a specific commodity or service. The RFP process brings structure to the procurement decision and is meant to allow the risks and benefits to be identified clearly upfront. Request for Qualification- A document distributed by a customer seeking delineation of credentials for suppliers of specific types of services. Also known as an RFQ. Required Contribution Rate- The amount (typically express as a percentage of the contribution base) that is required to be paid into the pension fund. Restricted Fund Balance- The portion of the net position of a governmental fund that represents resources subject to externally enforceable constraints. Retention Policy- A set of guidelines that a company follows to determine how long it should keep certain records. The policy is important for many reasons, including legal requirements that apply to some documents. Shapefile- A popular geospatial vector data format for geographic information systems software. It is developed and regulated by ESRI as a (mostly) open specification for data interoperability among ESRI and other software products. SOAH- State Office of Administrative Hearings Special Purpose Government- Governments that are not general-purpose governments and have a more limited range of purposes. This often includes townships, park districts, sanitation district, and appraisal districts.

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Statement of Activities- A government-wide financial statement that reports the financial activity of the organization by function over a period of time. Also known as the income statement or profit and loss statement in the for-profit world. Statement of Net Assets- A government-wide financial statement that reports the difference between assets and liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are expected to be converted to cash and whether restrictions limit the government’s ability to use the resources. Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are displayed in three components- invested in capital assets, net of related debt; restricted; and unrestricted. TCDRS- Texas Counties and Districts Retirement System; TCAD’s retirement plan. Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its nonspendable, restricted, committed, and assigned components.

Budget fy 2016 adopted Tcad

Real Estate

Transcript of Budget fy 2016 adopted Tcad