2013 Annual Report - Lubbock Central Appraisal District

Transcription

Lubbock Central Appraisal District
2013 Annual Report
Table of Contents
General Information…………………………………………………………………………..…………
Total Market Value 5 Year History…………………………………………………….………..…
Total Net Taxable Value 5 Year History………………………………………………………....
Average Market Value Single Family Residence 5 Year History…………………..…..
Average Taxable Value Single Family Residence 5 Year History………………………
Protest and Notice Summary………………………………………………………….…………..…
Property Categories and Descriptions..…………………………………………….……............
Lubbock County Market and Taxable Value by Property Category…………............
Exemption Table…………………………………………………………………………………............
Exemptions by Taxing Unit………………………………………………………………………..….
Page
1
2
3
4
5
6
7
8
9
10-11
The Property Tax Assistance Division of the Texas Comptroller's office requires appraisal districts
to publish an annual report. This report provides property owners, taxing units, and other
interested parties information about total market and taxable values, average market and
taxable values of a residence, and exemptions at the time of certification of values to the taxing
units.
Article 8 of The Texas Constitution defines five basic rules for property taxes:
 Property taxes must be equal and uniform
 Generally, property must be taxed at market value defined as "the price at which a
property would transfer for cash or its equivalent under prevailing market conditions".
There are limited exceptions to this rule, such as productivity value for agricultural land.
 Each property must have a single appraised value.
 All property is taxable unless federal or state law exempts it from taxation
 Property owners have the right to reasonable notice of increases in the appraised value of
their property.
The Lubbock Central Appraisal District was created by the Texas Legislature in 1979. Senate Bill
621 required that an appraisal district be established in each county for the purpose of
appraising property for ad valorem tax purposes. Appraisal districts are local government
political subdivisions of the state responsible for appraising property with county boundaries.
Prior to the creation of central appraisal districts, each taxing unit followed their own appraisal
standards and practices. Values were inaccurate and inequitable. Property owners were
required to visit multiple taxing units to resolve any disputes concerning property value.
Appraisal districts are independent of the taxing units but are governed by a board elected by the
taxing units elected officials.
By law, an appraisal district is to be managed by a professional staff with training and education
prescribed by the State of Texas. Appraisers are registered with the Texas Department of
Licensing and Registration and must complete courses and exams to become a Registered
Professional Appraiser.
Appraisal practices are governed by the Texas Property Tax Code and rules established by the
Texas Comptroller of Public Accounts. The Property Tax Assistance Division conducts a property
value study and a Methods and Assistance Program review in alternating years. Results of both
reviews are available on the Comptroller's website.
If you have questions about information contained in this report, contact Dave Kimbrough –
Chief Appraiser/Administrator. Email [email protected] Phone (806)776-2208.
Page 1
LUBBOCK CENTRAL APPRAISAL DISTRICT
Certified Market Value
2009
2,547,641,797
317,446,172
1,570,671,384
9,878,204,864
243,295,028
256,271,929
234,349,628
244,550,164
2010
2,630,793,819
334,732,163
1,718,220,073
9,969,955,726
245,993,273
277,639,515
239,202,872
269,125,720
2011
2,776,199,023
330,076,809
1,852,350,166
10,106,020,691
254,422,965
295,704,735
250,071,528
288,316,809
2012
2,859,972,468
380,268,085
1,930,754,991
10,230,024,460
253,884,869
303,277,252
267,492,675
326,714,106
2013
3,040,158,537
424,386,420
2,074,065,056
10,477,409,116
259,733,703
332,986,494
268,420,784
329,827,146
City of Shallowater
City of Idalou
City of New Deal
City of Wolfforth
City of Slaton
City of Ransom Canyon
City of Lubbock
105,969,458
80,359,376
19,556,784
195,765,224
154,057,346
104,553,862
12,766,189,105
106,015,385
81,416,288
21,394,185
200,612,776
154,605,362
116,627,030
13,022,497,984
105,582,186
83,610,780
21,274,568
209,505,339
154,648,216
112,322,658
13,373,602,859
106,967,923
83,217,271
21,500,344
215,021,319
160,444,633
113,658,039
13,679,542,807
122,971,298
83,773,235
23,185,112
222,123,977
163,863,101
113,645,334
14,127,877,710
Lubbock County
Hospital District
Water District
15,389,417,254
15,389,417,254
15,389,417,254
15,792,376,928
15,792,376,928
15,792,376,928
16,259,914,760
16,259,914,760
16,259,914,760
16,741,000,708
16,741,000,708
16,741,000,708
17,335,102,797
17,335,102,797
17,335,102,797
17,316,363
79,197,627
17,074,984
720,507
17,293,040
86,499,642
19,467,208
746,647
18,946,084
87,119,466
18,707,782
795,476
21,508,054
93,526,969
18,843,691
858,922
22,479,569
89,551,979
19,559,277
883,902
*Frenship ISD
*Slaton ISD
Lubbock Cooper ISD
Lubbock ISD
Idalou ISD
Shallowater ISD
New Deal ISD
Roosevelt ISD
* City of Abernathy
* Abernathy ISD
* Lorenzo ISD
* Southland ISD
*Lubbock County portion only
As of Certification
Page 2
Net Taxable Value
2009
*Frenship ISD
*Slaton ISD
Lubbock Cooper ISD
Lubbock ISD
Idalou ISD
Shallowater ISD
New Deal ISD
Roosevelt ISD
2010
2011
2012
2013
2,306,627,139
268,804,575
1,406,069,168
8,904,471,182
207,989,388
219,874,837
182,348,352
211,325,406
2,383,627,671
277,722,106
1,554,531,671
9,011,095,205
216,493,946
242,739,646
193,385,942
236,443,045
2,519,283,884
280,682,402
1,668,402,102
9,188,691,919
221,706,894
259,026,904
201,928,294
252,719,255
2,637,614,619
334,161,417
1,765,350,588
9,435,946,274
223,642,615
269,901,156
224,222,494
293,650,070
2,812,335,062
377,354,982
1,897,503,969
9,684,057,781
226,308,789
289,367,016
220,663,051
293,932,961
City of Shallowater
City of Idalou
City of New Deal
City of Wolfforth
City of Slaton
City of Lubbock
102,717,745
76,209,198
18,004,339
192,112,964
149,651,704
101,799,075
12,002,616,180
103,704,863
79,308,757
20,005,971
192,454,939
148,962,513
105,398,621
12,288,360,698
103,477,035
81,872,593
19,748,978
202,318,278
150,484,597
110,338,920
12,629,609,265
105,944,971
82,274,940
19,991,189
213,465,623
156,644,600
111,818,387
13,100,207,098
117,590,984
82,999,975
21,718,358
218,564,878
161,870,195
111,263,441
13,535,673,257
Lubbock County
Hospital District
Water District
14,430,534,121
14,430,534,121
14,430,534,121
14,872,370,434
14,872,370,434
14,872,370,434
15,306,314,027
15,306,314,027
15,306,314,027
15,982,655,182
15,982,655,182
15,982,655,182
16,532,997,255
16,532,997,255
16,532,997,255
16,749,200
71,870,617
13,604,173
664,174
16,820,029
79,674,178
16,596,093
708,702
18,582,003
77,942,077
14,937,733
700,917
21,296,243
85,007,212
15,185,674
755,768
22,328,166
80,408,138
14,942,592
739,893
* City of Abernathy
* Abernathy ISD
* Lorenzo ISD
* Southland ISD
As of Certification
Page 3
Average Market Value - Single Family Residence
2009
2010
2011
2012
2013
*Frenship ISD
*Slaton ISD
Lubbock Cooper ISD
Lubbock ISD
Idalou ISD
Shallowater ISD
New Deal ISD
Roosevelt ISD
123,200
62,027
156,327
99,738
82,148
77,448
50,545
63,519
126,245
63,344
161,809
101,138
84,155
78,959
52,003
66,231
129,462
64,104
168,229
102,244
84,975
81,574
52,400
69,248
131,443
65,805
171,599
102,381
86,329
82,316
53,878
70,187
133,204
65,712
174,369
102,517
87,903
94,990
53,919
71,580
City of Shallowater
City of Idalou
City of New Deal
City of Wolfforth
City of Slaton
City of Lubbock
103,814
84,984
42,878
108,400
45,161
207,321
109,194
105,987
85,704
43,035
109,985
45,837
210,853
111,684
107,473
86,216
42,779
114,014
45,823
220,065
113,931
108,882
86,625
43,947
115,639
46,997
222,030
114,986
124,996
86,559
43,717
118,143
46,841
221,878
116,040
Lubbock County
Hospital District
Water District
104,455
104,455
104,455
106,923
106,923
106,923
109,321
109,321
109,321
110,420
110,420
110,420
111,804
111,804
111,804
55,926
54,221
66,162
23,775
57,340
55,311
63,610
23,775
59,242
57,331
62,958
22,664
60,914
57,815
64,861
33,774
61,704
59,826
67,776
33,774
* City of Abernathy
* Abernathy ISD
* Lorenzo ISD
* Southland ISD
Category A divided by number of category A parcels (see page 7 for category descriptions)
As of Certification
Page 4
Average Taxable Value - Single Family Residence
*Frenship ISD
*Slaton ISD
Lubbock Cooper ISD
Lubbock ISD
Idalou ISD
Shallowater ISD
New Deal ISD
Roosevelt ISD
2009
112,485
51,469
144,651
89,279
67,631
65,694
40,886
53,664
2010
115,762
52,938
150,807
90,810
71,514
68,160
42,570
56,793
2011
118,576
54,056
157,017
92,207
72,908
71,067
43,315
60,135
2012
121,081
55,774
161,063
92,685
74,784
72,240
45,143
61,280
2013
123,291
56,142
164,122
93,002
76,733
80,476
45,430
62,549
City of Shallowater
City of Idalou
City of New Deal
City of Wolfforth
City of Slaton
City of Lubbock
102,362
81,684
39,558
108,280
44,786
206,307
108,504
105,465
84,670
40,014
109,931
45,634
210,595
111,247
107,320
85,693
39,792
113,779
45,704
219,701
113,658
108,737
86,195
40,905
115,562
46,597
221,718
114,840
119,489
86,340
40,819
118,143
46,666
221,688
115,923
Lubbock County
Hospital District
Water District
103,613
103,613
103,613
106,435
106,435
106,435
108,953
108,953
108,953
110,200
110,200
110,200
111,547
111,547
111,547
54,178
51,799
64,001
23,775
56,300
44,560
50,899
8,775
58,450
46,807
51,116
7,664
60,119
47,436
51,328
18,774
61,152
50,155
52,356
3,774
*City of Abernathy
*Abernathy ISD
*Lorenzo ISD
*Southland ISD
* Lubbock County portion only
Category A less homestead exemptions and homestead cap adjustment divided by category A parcels
(see page 7 for category descriptions)
As of Certification
Page 5
Protest and Notice Summary
No Change
Change Value
Pending
Total
% Inquiries to Notices Mailed
Protests Filed
Pending Protests
Cancelled/No Show
Settled
ARB Decision
Pending Arbitration
Total
2009
879
1,962
262
3,103
3.47%
2010
467
1,174
0
1,641
2.23%
2011
316
1,007
8
1,331
1.78%
2012
349
1,099
688
1,656
5,664
1,280
174
1,729
4,757
1,421
454
1,513
4,560
1,168
375
1,284
4,681
828
9,288
8,081
7,695
7,168
249
1,269
4,686
763
1
6,968
1
73
184
76
0
40
135
31
0
29
51
108
Online Inquiries/Protests*
Pending Protests
Cancelled/No Show
Settled
ARB Decision
Pending Arbitration
Total
Total Formal Protests
% Formal Protests to Notices Mailed
9,288
10.38%
Notices Mailed
89,472
1,448
2.54%
2013
244
915
77
1,236
1.97%
8,081
10.97%
334
8,029
10.72%
206
7,374
12.93%
188
7,156
11.43%
73,692
74,928
57,041
62,592
* 2011 First year for online protests
As of Certification
Page 6
Code
Category Name
A
F1
Real Property: Single-family
Residential
Real Property: Multi-family
Residential
Real Property: Vacant Lots and
Tracts
Real Property: Colonia Lots and Land
Tracts
Real Property: Qualified Open-space
Land
Real Property: Farm and Ranch
Improvements on Qualified Openspace Land
Real Property: Rural Land, not
Qualified for Open-space Appraisal,
and Residential Improvements
Real Property: Commercial
F2
Real Property: Industrial
G
Oil, Gas and Other Minerals
H1
Tangible Personal Property:
Personal Vehicles, Not Used for
Business Purposes
Tangible Personal Property: Goods in Transit
Personal property stored under a contract of bailment by a public warehouse
operator and identified according to the provisions of Tax Code Section 11.253
B
C1
C2
D1
D2
E
H2
J
L1
L2
M
N
O
S
X
Description
Houses, condominiums and mobile homes located on land owned by the
occupant.
Residential structures containing two or more dwelling units belonging to one
owner. Includes apartments but not motels or hotels.
Unimproved land parcels usually located within or adjacent to cities with no
minimum or maximum size requirement.
Properties that may not be sold pursuant to Chapter 232 of the Texas Local
Government Code.
All acreage qualified for productivity valuation under Texas Constitution, Article
VIII, 1-d or 1-d-1, and Tax Code Chapter 23, Subchapters C,D,E, and H.
Improvements, other than residences, associated with land reported as Category
D1 property.
Rural land not qualified for productivity valuation and the improvements,
including residential, on that land.
Land and improvements devoted to sales, entertainment or services to the
public. Does not include utility property, which is included in Category J.
Land and improvements devoted to the development, manufacturing,
fabrication, processing or storage of a product, except for utility property
included in Category J.
Producing and non-producing wells, all other minerals and mineral interests and
equipment used to bring the oil and gas to the surface, not including surface
rights.
Automobiles, motorcycles and light trucks not used for the production of income
and subject to taxation under Tax Code Section 11.14.
Real and Personal Property: Utilities All real and tangible personal property of railroads, pipelines, electric
companies, gas companies, telephone companies, water systems, cable TV
companies and other utility companies.
Personal Property: Commercial
All tangible personal property used by a commercial business to produce
income, including fixtures, equipment and inventory.
Personal Property: Industrial
All tangible personal property used by an industrial business to produce income,
including fixtures, equipment and inventory.
Mobile Homes and Other Tangible Personal
Taxable
Property
personal property not included in other categories, such as mobile
homes on land owned by someone else. It also may include privately owned
aircraft, boats, travel trailers, motor homes and mobile homes on rented or
leased land.
Intangible Personal Property
All taxable intangible property not otherwise classified.
Real Property: Residential Inventory Residential real property inventory held for sale and appraised as provided by
Tax Code Section 23.12.
Special Inventory
Certain property inventories of businesses that provide items for sale to the
public. State law requires the appraisal district to appraise these inventory items
based on business's total annual sales in the prior tax year. Category S properties
include dealers' motor vehicle inventory, dealers' heavy equipment inventory,
dealers' vessel and outboard motor inventory and retail manufactured housing
inventory.
Exempt Property
Exempt properties must have the qualifications found in law.
Property Tax Assistance Division Property Classification Guide - updated 2013
Page 7
2013 Market Value by State Code Classification
A
B
C
D1
D2
E
F1
F2
G
H
J
L1
L2
M
N
O
S
Real Property: Single-family Residential
Real Property: Multi-family Residential
Real Property: Vacant Lots and Tracts
Real Property: Qualified Agricultural Land
Real Property: Non-Qualified Land
Real Property: Farm and Ranch Improvements
Tangible Personal Property: Nonbusiness Vehicles
Real and Personal Property: Utilities
Mobile Homes and Other Tangible Personal Property
Real Property: Residential Inventory
Special Inventory
Lubbock County Total Market Value
2013 Taxable Value by State Code Classification
A
B
C
D1
D2
E
F1
F2
G
H
J
L1
L2
M
N
O
S
Number of
Items
2,373
227
Total Market
Value of Taxable
Property
9,266,550,025
1,213,990,935
240,454,504
355,058,792
31,951,819
157,226,703
3,145,245,784
199,968,060
357,162,230
0
387,300,091
1,438,929,992
401,630,577
14,727,219
0
54,855,924
97,354,075
134,345
17,362,406,730
Number of
Items
Total Taxable
Value of Taxable
Property
82,374
3,346
11,153
4,576
643
2,454
6,386
189
5,378
604
12,172
676
1,794
Percent of
Total
Market
Value
53.37%
6.99%
1.38%
2.04%
0.18%
0.91%
18.12%
1.15%
2.06%
0.00%
2.23%
8.29%
2.31%
0.08%
0.00%
0.32%
0.56%
0.00%
Percent of
Total
Taxable
Value
8,912,000,403
51.33%
1,207,908,632
6.96%
240,137,727
1.38%
139,091,076
0.80%
31,874,871
0.18%
149,114,619
0.86%
3,120,553,493
17.97%
184,080,115
1.06%
357,069,880
2.06%
0.00%
385,053,461
2.22%
1,363,271,066
7.85%
359,495,806
2.07%
13,186,107
0.08%
0.00%
54,855,924
0.32%
97,354,075
0.56%
(82,050,000)
-0.47%
16,532,997,255
Real Property: Single-family Residential
82,374
Real Property: Multi-family Residential
3,346
Real Property: Vacant Lots and Tracts
11,153
Real Property: Qualified Agricultural Land
4,576
Real Property: Non-Qualified Land
643
Real Property: Farm and Ranch Improvements
2,454
6,386
189
5,378
Tangible Personal Property: Nonbusiness Vehicles
Real and Personal Property: Utilities
604
12,172
676
Mobile Homes and Other Tangible Personal Property
1,794
Real Property: Residential Inventory
2,373
Special Inventory
227
Adjust for property under ARB review
Lubbock County Total Taxable Value
As of Certification
County net taxable values reflect exemptions and other reductions from market value applicable specifically
to the County only. Net taxable values are specific to each taxing unit. (see pages 9-11)
Page 8
Homestead Exemptions
Homestead Local
Homestead State
Over 65 Local
Over 65 Local
Over 65 Local
Over 65 State
Over 65 Tax Ceiling
Disabled Persons Local
Disabled Persons State
Disabled Persons Tax Ceiling
Disabled Veterans-100%
Amount
5,000
15,000
5,000
16,700
16,500
10,000
Taxing Units
New Deal City
All School Districts
Lubbock ISD
City of Lubbock
Lubbock County, HPWD, LCHD
All School Districts, City of Lubbock, City
of Wolfforth, City of Abernathy, Lubbock
County
10,000
City of Lubbock
10,000
All School Districts, City of Lubbock, City
of Wolfforth, City of Abernathy, Lubbock
County
Total Residence All Taxing Units
Other Exemptions
Disabled Veterans
House Bill 366
varies
varies
Pollution Control
Abatements
varies
varies
Freeport
varies
Energy
Lease Vehicles Ex
Mixed Use Vehicle
Aircraft
Charitable Low Income Housing
Prorated Exempt Property
Goods In Transit
varies
varies
varies
varies
varies
varies
varies
All Taxing Units
All Taxing Units - Business Personal &
Mineral Value less than $500 per taxing
unit
All Taxing Units
Determined by each taxing unit on a case
by case basis
City of Lubbock, Lubbock County,
HPWD, LCHD, New Deal ISD
All Taxing Units
All Taxing Units
All Taxing Units
All Taxing Units
All Taxing Units
All Taxing Units
Idalou ISD, Lubbock Cooper ISD, New
Deal ISD, Roosevelt ISD, Shallowater ISD,
City of Idalou, City of Lubbock, City of
New Deal, Town of Ransom Canyon, City
of Shallowater, City of Slaton, City of
Wolfforth, Lubbock County, LCHD
Page 9
School Districts - 2013
Exemptions
Homestead Local
Homestead State
Over 65 Local
Over 65 State
Disabled Veterans
House Bill 366
Pollution Control
Abatements
Freeport
Energy
Lease Vehicles Ex
Mixed Use Vehicle
Aircraft
Total Exemptions
*Frenship
*Slaton Lubbock Cooper
0
0
0
128,505,085 26,125,042
89,010,530
0
0
0
17,652,398 6,119,622
12,873,129
0
0
0
1,859,746
767,357
1,189,736
2,490,598
393,869
1,224,002
7,822,925 1,569,640
5,321,053
28,757
4,587
21,475
0 2,246,630
0
0
0
0
0
0
0
7,539,404
318,349
241,504
11,950
0
0
984,151
0
783,128
16,612
167,907,696 37,573,658
Other Deductions from Market Value
Loss due to Ag Value
58,609,135
Loss due to Homestead Cap
1,306,644
Exemptions
Homestead Local
Homestead State
Over 65 Local
Over 65 State
Disabled Veterans
House Bill 366
Pollution Control
Abatements
Freeport
Energy
Lease Vehicles Ex
Mixed Use Vehicle
Aircraft
Total Exemptions
8,844,625
613,155
New Deal
Roosevelt
0
0
10,674,329 15,569,262
0
0
1,864,263 3,394,919
0
0
221,564
456,452
229,040
313,476
367,791
916,284
58,788
51,581
132,074
0
0
0
17,380,052
0
0
12,428,624
0
2,929,642
0
290,230
169,500
404,833
37,567
0
0
0
Shallowater
0
17,761,942
0
2,938,329
0
359,565
261,621
456,386
29,515
0
0
0
11,242,673
65,272
0
0
815
120,948,685
0
484,935,617
55,436,793
116,543,309
0
12,989,000
10,101,655
24,192,843
187,589
2,568,532
0
0
15,394,800
34,110,699
653,435
0
2,811,127
243,129
760,168,528
169,309
2,125
0
0
2,331
16,434,161
482,801
0
0
0
8,507
22,298,666
53,886,180
1,726,222
26,620,468
6,562,339
16,685,703
305,050
12,377,956
8,942,856
*Abernathy
Lubbock
*Lorenzo
Idalou
0
2,895,894
0
802,935
0
44,734
64,548
88,859
3,150
0
0
0
0
270,000
0
80,000
0
0
0
0
53
0
0
0
*Southland
0
30,000
0
10,000
0
0
0
0
0
0
0
0
256,447
612,708
28,500
0
0
0
0
0
31,119
2,786
31,243,967 21,317,468
0
0
0
0
0
3,900,120
0
0
0
0
0
350,053
0
0
0
0
0
40,000
16,313,408 13,220,838
200,358 1,355,879
4,948,189
295,532
4,259,072
7,560
104,009
0
As of Certification
Page 10
Cities and Lubbock County - 2013
Exemptions
Homestead Local
Homestead State
Over 65 Local
Over 65 State
Disabled Veterans
House Bill 366
Pollution Control
Abatements
Freeport
Energy
Lease Vehicles Ex
Mixed Use Vehicle
Aircraft
Total Exemptions
Shallowater
Exemptions
Homestead Local
Homestead State
Over 65 Local
Over 65 State
Disabled Veterans
House Bill 366
Pollution Control
Abatements
Freeport
Energy
Lease Vehicles Ex
Mixed Use Vehicle
Aircraft
Total Exemptions
0
0
0
0
0
0
140,500
366,202
4,833
0
0
0
0
239,551
0
0
0
15,064
766,150
0
0
0
0
0
0
0
133,000
189,657
2,920
0
0
0
0
158,297
0
0
0
2,331
486,205
0
New Deal
772,879
0
0
0
0
0
84,121
44,776
601
132,074
0
0
0
41,509
0
0
0
31,119
1,107,079
0
175,900
4,438,264
119,595
167,460
338,673
21,002
Ransom Canyon
0
0
0
0
0
0
118,586
1,770,430
2,213
0
0
0
0
398,511
0
0
0
0
2,289,740
0
0
92,153
Idalou
Lubbock
0
0
229,000,018
0
15,290,955
0
13,135,490
43,433,076
207,272
2,568,532
40,736,121
85,945,317
15,394,800
49,572,348
922,561
0
3,795,278
1,030,153
501,031,921
0
*Abernathy
0
0
0
0
0
0
12,000
0
427
0
0
0
0
0
0
0
0
0
12,427
0
83,462,184
7,710,348
0
138,976
Wolfforth
Slaton
0
0
0
0
0
0
296,500
474,727
3,537
0
1,758,311
0
0
714,620
0
0
0
0
3,247,695
0
0
0
0
0
0
0
331,675
472,717
3,453
0
0
0
0
223,128
11,950
0
0
16,612
1,059,535
0
310,997
407
558,882
374,489
Lubbock County
HPWD, LCHD
0
0
277,914,652
0
0
0
16,042,985
51,345,037
281,524
4,947,236
39,768,829
98,562,314
15,394,800
54,746,067
1,012,461
0
3,795,278
1,109,181
564,920,364
0
215,869,583
21,315,595
As of Certification
Page 11

2013 Annual Report - Lubbock Central Appraisal District

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2014 Annual Report - Lubbock Central Appraisal District