TCAD - Travis Central Appraisal District

Transcription

Travis Central
Appraisal District
Fiscal Year 2016 Adopted Budget
Travis County, Texas
Finance Department
July 1, 2015
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Travis Central
Appraisal District
The activities of the Travis Central Appraisal District are
governed by the legislature, and the administrative rules
adopted by the Comptroller’s Property Tax Assistance
Division.
Our Mission
Strategic Goals
1.
reflect market value and
ensure fairness and
uniformity
2.
Be efficient in business
processes and ensure
Our Vision
The Travis Central Appraisal District will act in accordance with
the highest principals of professional conduct, ethics,
accountability, efficiency, openness, skill and integrity. We
approach our activities with a deep sense of purpose and
responsibility.
Develop appraisals that
that mission critical
tasks are completed in a
timely manner with a
high level of accuracy
3.
Collect, create and
maintain accurate data
4.
Ensure that the district
maintains a highly
Our Values
educated, motivated and





Appraise- fairly, efficiently, and effectively, balancing the needs of
both taxpayers and the taxing units by adhering to the Texas
Property Tax Code, USPAP, and generally accepted appraisal
standards.
Educate- taxpayers of their rights, remedies and responsibilities.
Communicate- collaboratively with and encourage communication
among the taxing units, taxpayer public, and the agency.
Service- provide exceptional customer service that is accessible,
responsible and transparent.
Performance- demand integrity, accountability and high standards
from all staff and strive continuously for excellence and efficiency.
skilled workforce
5.
Provide customer
service that is
courteous, professional
and accurate
Travis Central Appraisal District FY 2016
The mission of the Travis Central Appraisal District is to provide
accurate appraisal of all property in Travis County at one
hundred percent market value, equally and uniformly, in a
professional, ethical, economical and courteous manner, working
to ensure that each taxpayer pays only their fair share of the
property tax burden.
Travis Central Appraisal District
FY 2016 Proposed Budget
Board of Directors
Mr. Richard Lavine, Chair
Austin ISD
Mr. Kristoffer S. Lands, Vice Chair
City of Austin/Austin ISD
Mr. Ed Keller, Secretary
Austin ISD
Mr. Tom Buckle
West Travis County
Ms. Shelda D. Grant
Travis County
Mr. Denny Hamill
Travis County
Ms. Eleanor Powell
City of Austin
Mr. Rico Reyes
East Travis County
Ms. Blanca Zamora-Garcia
City of Austin
Mr. Bruce Elfant
Travis County Tax Assessor/Collector
Ms. Marya Crigler
Chief Appraiser
Prepared by the TCAD Finance Department
TABLE OF CONTENTS
INTRODUCTORY SECTION:
Budget Transmittal Letter ………………………………………………………………….
Organizational Chart ……………………………………………………………………….
Key District Personnel ……………………………………………………………………..
Distinguished Budget Presentation Award ………………………. ……………………..
BUDGET OVERVIEW ............................................................................................................
i
viii
ix
x
1
Budget Comparison …………………………………………………………....................
District Budget by Department …………………………………………………………….
Revenue Budget ……………………………………………………………………………
2016 Estimated Jurisdiction Liabilities ……………………………………………………
Capital Improvement Program …………………………………………………………….
Debt Administration ………………………………………………………………………...
25
28
33
36
39
53
DEPARTMENT BUDGETS:
Administration ……………………………………………………………………………….
Information Technology ……………………………………………………………………
Customer Service …………………………………………………………………………..
Appraisal Support …………………………………………………………………………..
Appeals ………………………………………………………………………………………
Commercial & Personal Property Appraisal ……………………………………………..
Residential Appraisal ………………………………………………………………………
Appraisal Review Board (ARB) …………………………………………………………...
55
69
81
89
97
105
113
119
STATISTICAL SECTION …………………………………………………………………………….
123
APPENDIX ………………………………………………………………………………………….
153
GLOSSARY ………………………………………………………………………………………...
157
DISTRICT BUDGET:
Introductory Section
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TRAVIS CENTRAL APPRAISAL DISTRICT
BOARD OFFICERS
BOARD MEMBERS
RICHARD LAVINE
CHAIRPERSON
KRISTOFFER S. LANDS
VICE CHAIRPERSON
ED KELLER
SECRETARY/TREASURER
TOM BUCKLE
SHELLDA D. GRANT
DENNY HAMILL
BRUCE ELFANT
ELEANOR POWELL
RICO REYES
BLANCA ZAMORA-GARCIA
MARYA CRIGLER
CHIEF APPRAISER
July 1, 2015
I am pleased to present the proposed budget of the Travis Central Appraisal District (the District) for fiscal year
2016. The proposed budget for 2016 totals $17,492,994, which represents a modest 2.0% increase over the
2015 budget. The proposed and five previous years’ budget history compare as follows:
Year
Budget Amount
Percentage Increase
2011
$
12,689,610
0.75%
2012
$
12,914,797
1.77%
2013
$
13,375,023
3.56%
2014
$
14,246,848
6.52%
2015
$
17,149,799
20.38%
2016
$
17,492,994
2.00%
Travis County Taxpayers,
Travis CAD Board of Directors,
Presiding Officers of all Taxing Entities, and
Ms. Marya Crigler, Chief Appraiser,
Travis Central Appraisal District:
FACTORS AFFECTING FINANCIAL CONDITION
The Austin economy continues to thrive fueled by steady population growth. U.S. Census data shows much of
the nation’s growth is concentrated in Texas, with Austin as the epicenter. Austin has the highest net
immigration in the nation with 110 net arrivals per day and is the fastest growing large city in America. The
Urban institute projects the area’s population at minimum will increase 30% from 1.7 million in 2010 to 2.3
million by 2030.
i
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.
ii
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.
iii
Austin has become a dynamic generator of technology and creative industry jobs and now has the 10 th highest
concentration of technology production in the nation. Forbes has singled out Austin as the top city poised to be
the next Silicon Valley Tech hub.
iv
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.
The residential market sector continues to show strong growth in new housing starts and existing home sales.
Annual rate of starts is 10,686 which is up 500 units from last year, with homes in the $200,000 to $300,000
price point having the largest market share, followed by homes in the $300,000 to $500,000 price point. Sales
of existing homes increased 1.4% to 30,673 with the average sales price increasing 6.6% to $305,409.
v
.
vi
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
vii
Organizational Chart
Fiscal Year 2016
Board of Directors
Henry Johnson
Taxpayer Liaison
Marya Crigler
Chief Appraiser
Paula Fugate
Human Resource Director
viii
Leana Hengst Mann
Finance and Facilities
Director
Sharon Baxter
Sr. Litigation Attorney
Paul Snyder
Deputy Chief of Appraisal
Jack Miguez
Residential Appraisal
Director
Lonnie Hendry
Commercial & Personal
Property Appraisal Director
Judi Beckham
Customer Service Director
Scott Griscom
Information Systems
Director
Key District Personnel
Fiscal Year 2016
Marya Crigler
Paul Snyder
Jack Miguez
Lonnie Hendry, Jr.
Judi Beckham
Adrienne Albers
Scott Griscom
Paula Fugate
Leana H. Mann
Sharon Baxter
Chief Appraiser
Director of Residential Appraisal
Director of Commercial & Personal Property Appraisal
Director of Customer Service
Director of Appraisal Support
Director of Information Technology (IT)
Human Resources Director
Senior Litigation Attorney
ix
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.
x
Budget Overview
Budget Overview
Budget Overview
There are three main parts to the property tax system in Texas:
 An appraisal district in each county sets the value of property each year. A chief appraiser is the
chief administrator and operates the appraisal office.
 A citizen board, called the Appraisal Review Board (ARB), hears any disagreements between a
property owner and the appraisal district about a property’s value.
 Local taxing units—city, county, school and special districts—decide how much money they will
spend by adopting a budget. Next, the taxing units set tax rates that will raise the revenue
necessary to fund their budgets. The adopted budgets and the tax rates set to fund the budgets
determine the total amount of taxes that a person will pay.
The property tax year has four stages: appraising taxable property, protesting the appraised values,
adopting the tax rates and collecting the taxes. The following represents a summary of the process.
1. A large part of each appraisal district's job is to estimate what your property is worth on January 1.
What a property is used for on January 1, market conditions at that time and who owns the property
on that date determine whether the property is taxed, its value and who is responsible for paying the
tax. The appraisal district also processes applications for tax exemptions, agricultural appraisals and
other tax relief.
2. Around May 15, the appraisal review board begins hearing protests from property owners who
believe their property values are incorrect or who did not get correct exemptions or agricultural
appraisals. When the ARB finishes its work, the appraisal district gives each taxing unit a list of
taxable property.
3. In August or September, the elected officials of each taxing unit adopt tax rates for their operations
and debt payments. Several taxing units tax each property. Every property is taxed by the county
and the local school district. You also may pay taxes to a city and to special districts such as
hospital, junior college, water, fire and others.
4. Tax collection starts around October 1 as tax bills go out. Taxpayers have until January 31 of the
following year to pay their taxes. On February 1, penalty and interest charges begin accumulating
on most unpaid tax bills. Tax collectors may start legal action to collect unpaid taxes on February 1.
Budget Overview
HOW DOES THE PROPERTY TAX SYSTEM WORK?
1
Budget Overview
THE PROPERTY TAX CALENDAR
January 1
Appraisal districts are required to appraise property at its value on this date. A lien attaches to
each taxable property to ensure property tax payment.
January 1 – April 30
Appraisal districts complete appraisals and process applications for exemptions.
January 31
Taxes due to local taxing units (or county tax assessor, if acting on their behalf)
February 1
Local taxing units begin charging penalty and interest for unpaid tax bills.
April – May
Appraisal districts send notices of appraised value.
May 1
Appraisal review boards begin hearing protests from property owners.
July 25
Appraisal districts certify current appraised values to taxing units.
August – September
Local taxing units adopt tax rates.
October 1
Local taxing units begin sending tax bills to property owners.
The Travis Central Appraisal District was created under the 66th Texas State Legislature in 1979 under the
provisions of Senate Bill 621 known as the Property Tax Code. The District is responsible for the appraisal
of property subject to ad valorem taxation in Travis County, Texas. The District is governed by a board of
nine directors serving two year terms, plus a tenth statutorily designated non-voting member who is the
County Tax Assessor-Collector. Travis County appoints two board members, Austin ISD appoints two board
members, City of Austin appoints two board members, and Austin ISD and City of Austin appoint one board
member together. The remaining two board members are appointed by a vote of the eastern and western
taxing entities within Travis County.
2
The District was formed in 1981 and formally began operations in 1982, pursuing its mission to provide
accurate appraisal of all property in Travis County at one hundred percent of market value, equally and
uniformly, in a professional, ethical, economical and courteous manner, working to ensure that each
taxpayer pays only their fair share of the property tax burden. As stipulated under the Texas Property Tax
Code, the District serves the citizens and taxpayers of Travis County and the 120 taxing entities which lie
within Travis County, including 21 cities, 15 school districts, 14 emergency districts, the county government,
the hospital district, the junior college and 67 special districts.
Travis County is located in Central Texas and is a part of the rapidly growing Austin area. Travis County’s
population, as of the 2010 census was 1,033,553 and continues to grow rapidly every year. Since the
previous census in 2000, the population of Travis County has grown 26.1%.
THE ROLE OF THE APPRAISAL DISTRICT
The appraisal district is considered a political subdivision and must follow applicable laws such as Open
Meetings and Public Information Acts. Meetings are generally open to the public and information generated
by the appraisal district is, in most cases, also available to the public.
The appraisal district board of directors hires a chief appraiser, approves contracts and sets policies. The
chief appraiser is the chief administrator of the appraisal district. The chief appraiser may employ and
compensate professional, clerical and other personnel as provided by the appraisal district budget. The chief
appraiser’s primary duty is to discover, list, review and appraise all taxable property in the appraisal district
using generally accepted appraisal techniques.
Budget Overview
Each Texas county is served by an appraisal district
that determines the value of all of the county’s
taxable property. Generally, a local government that
collects property taxes, such as a county, city and
school district, is a member of the appraisal district.
A board of directors appointed by the member
governments presides over the appraisal district.
ACCOUNTING BASIS AND CONTROLS
Accounting Basis
The District reports its financial activities as a special-purpose government. Special-purpose governments
are governmental entities which engage in a single government program. Like most governments, specialpurpose governments present two types of financial statements: (1) government-wide financial statements
and (2) fund financial statements.
The government-wide financial statements report information on all of the activities of the District.
Governmental activities generally are financed through charges for services and intergovernmental
revenues. The statement of activities reflects the revenues and expenses of the District. The governmentwide statements are reported using the economic resources measurement focus and the accrual basis of
accounting. The economic resources measurement focus means all assets and liabilities (whether current
or non-current) are included on the statement of net position and the operating statements present increases
3
(revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues
are recognized when earned and expenses are recognized at the time the liability is incurred.
The fund financial statements provide information about the District’s governmental funds. The emphasis of
fund financial statements is directed to specific activities of the District. The District reports the general fund
as its only major governmental fund. It is the District’s primary operating fund. This fund is used to account
for the acquisition and use of the District’s expendable financial resources and the related liabilities. The
measurement focus is based on the determination of changes in financial position rather than upon net
income determination. Governmental fund financial statements are reported using the current financial
resources measurement focus and are accounted for using the modified accrual basis of accounting. Under
the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when
they become both measurable and available and expenditures are recorded when the related fund liability is
incurred. The budget is prepared using the modified accrual basis of accounting.
Budget Overview
Internal Controls
To provide a reasonable basis for making its representations, the District’s management team has
established a comprehensive internal control framework. This framework is designed to provide reasonable
assurance that assets are safeguarded against loss from unauthorized use or disposition, and that
accounting transactions are executed in accordance with management’s authorization and properly
recorded so that the financial statements can be prepared in conformity with generally accepted accounting
principles (GAAP). The objective of the internal control framework is to provide reasonable, rather than
absolute, assurance that the financial statements are free of any material misstatements. The concept of
reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be
derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management.
The design and operation of internal controls also ensures that all funds are expended in compliance with
applicable laws and regulations.
All internal control evaluations occur within the above framework. During the fiscal year ended December
31, 2014, the District reviewed its internal controls. I believe that the District’s internal controls adequately
safeguard assets and provide reasonable assurance of proper recording of financial transactions.
FINANCIAL POLICIES & PROCEDURES
The Travis Central Appraisal District (the District) financial policies compiled below encompass the basic
framework for the overall financial management of the District. These policies assist the Board of Directors
and management with decision-making and provide guidelines for evaluating both the current and longrange financial activities. They are reviewed annually in conjunction with the budgetary process to verify
continued applicability and benefit to the District.
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The primary objectives of the policies are to provide accountability for cost-effective stewardship of
taxpayers’ funds through fairly presented financial statements supported by full disclosures.
Revenue Policy
Revenue Recognition- Revenues shall be recorded on the modified accrual basis of accounting.
Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual;
i.e., when they become both measurable and available.
1. Daily Deposits- In accordance with the District’s finance policy, the District shall require weekly
deposits of receipts only when the cash on hand amounts to at least $1,000. Any funds not
immediately deposited shall be appropriately safeguarded in a locked file cabinet in the Finance
Director’s office.
2. Monitoring Revenue- District finance staff shall monitor revenues as billed and collected and
shall report to the Board of Directors no less than quarterly on any past due or uncollectible
amounts.
Cash Disbursement Policy
1.
Centralized Purchasing- The District will operate under a centralized purchasing concept.
2.
Payments- Local governments and state agencies are required to pay all bills owed within 30
calendar days. The District adheres to this requirement. Any deviations from this requirement
are reported to the Chief Appraiser.
3.
Monitoring- District finance staff shall monitor cash disbursements and report to the Board of
Directors at each regularly scheduled meeting all capital asset purchases and any purchases
over $50,000.
4.
Authority- The Finance & Facilities Director shall be responsible for designing, implementing,
monitoring, and amending (as necessary), accounting procedures including internal controls,
for the requisition, purchase and cash disbursement functions of the district in compliance with
Generally Accepted Accounting Principles (GAAP) and applicable state laws. Any change to
cash disbursement procedures shall be reported to the Board of Directors at their next
regularly scheduled meeting.
Budget Overview
3. Authority- The Finance & Facilities Director shall be responsible for designing, implementing,
monitoring, and amending as necessary, accounting procedures, including internal controls, for
the billing, recording, and reporting of all revenues of the District in compliance with Generally
Accepted Accounting Principles (GAAP) and applicable state laws. Any changes to revenue
procedures shall be reported to the Board of Directors at their next regularly scheduled meeting.
Operating Budget Policy
1.
2.
Planning: The District will prepare a five-year operating budget projection annually, which will
include projections of expenditures for the next five years.
Performance Measures: The District will integrate performance measures and productivity
indicators into its budgetary process whenever feasible.
5
3.
Periodic Reporting: The Finance and Facilities Director shall present budget to actual
financial reports to the Board of directors monthly (or at each board meeting) and bi-weekly to
the Chief Appraiser.
4.
Balanced Budget: The District shall submit a balanced budget wherein budgeted
expenditures shall not exceed budgeted revenues.
Budget Overview
Asset Management and Capital Improvement Policy
1.
Planning for Operational and Maintenance Costs: The District shall utilize an equipment
replacement schedule to plan major operational maintenance and asset acquisitions on a
systematic, comprehensive, and entity-wide basis.
2.
Asset Condition: The District will maintain all assets at a level adequate to comply with all
regulatory requirements and to minimize future replacement and maintenance costs.
3.
Planning: The District will annually update a ten-year capital improvement program, identifying
and describing each capital project along with the estimated cost.
4.
Capitalization: The District will capitalize all asset cost which are $1,000 or more and whose
useful life is more than one year.
5.
Reporting: The District will provide reports of expenditures by project to the Board of Directors
no less than quarterly.
Cash Management and Investment Policy
1.
Written Policy: The District’s investment policy must be written and in compliance with all
applicable state and local laws. The policy must be reviewed on an annual basis by the Board
of Directors and approved through a resolution.
2.
Objectives: The primary objectives of investment activities, in priority order, shall be
preservation of principal, liquidity, and yield.
3.
Periodic Reporting: The District shall provide monthly investment reports to the Board of
Directors.
4.
Treasury Services: The District shall prepare a Request for Proposal (RFP) for banking
services every 2 years, with the option to renew the contract for an additional 2 years.
Accounting Policy
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1.
Authority for Accounting Procedures: The District will establish and maintain the accounting
system according to Generally Accepted Accounting Principles (GAAP) and all applicable state
and local laws.
2.
Annual Audit: An annual audit will be performed by an independent public accounting firm,
which will issue an official opinion on the annual financial statements, and a management letter
indicating any suggestions for improvement or areas of concern.
3.
Transparency: Full disclosure will be provided in the financial statements.
4.
Financial Report: The District shall prepare a comprehensive annual financial report (CAFR)
upon completion of the financial audit, which will be submitted to the Government Finance
Officers’ Association (GFOA) for the Certificate of Achievement for Excellence in Financial
Reporting award.
1.
Capital Financing: All financing of capital projects must be included in the current year’s
proposed budget and approved by the Board of Directors. The District statutorily cannot issue
debt to fund capital projects. All financing of capital projects must be done through the budget
process.
2.
Unfunded Liabilities: The District’s policy extends beyond capital financing and includes not
knowingly entering into any contracts creating significant unfunded liabilities
BUDGET PROCESS & PROCEDURES
The District is provided very strict guidelines on the budgeting process in the Texas Property Tax Code.
This information can be found in Chapter 6.06 of the Texas Property Tax Code and in the appendix of this
report. A brief overview of the budgeting process is provided below.
Budget Overview
Debt Policy
The District begins its annual budgeting process in February. Discussions are held with the Chief Appraiser,
the Finance Director and the department directors to discuss what the department’s budget needs are for
the upcoming fiscal year. Once this information is gathered, the Finance Director prepares the proposed
budget based on the Chief Appraiser’s directives. In May, the District holds a budget workshop with the
Board of Directors, the Chief Appraiser and the Finance Director where the budget is looked at in-depth.
The District must send the proposed budget to the presiding officer of each taxing unit no later than 10 days
before the board of director’s meeting where the proposed budget will be presented. This allows any taxing
unit to dispute all or part of the budget at that meeting. The proposed budget must be presented no later
than June 15th.
During this meeting, the board of directors makes suggestions along with any taxing units that come to the
meeting to discuss the proposed budget. The District then takes the budget and revises it to include the
changes made at the meeting. The District must again send a copy of the budget to the presiding officer of
each taxing unit no later than 10 days before the board of director’s meeting where the budget will be
adopted. The board of directors must hold a public hearing to adopt the annual budget. The secretary of
the board must also post the notice of the public hearing in the county newspaper. The District posts this
information in the Austin American Statesman. The budget must be adopted no later than September 15 th.
7
Once the budget is adopted, the taxing units have 30 days to file a resolution with the board of director’s
secretary to disapprove the budget. If governing bodies of a majority of the taxing units entitled to vote on
the appointment of board members adopt resolutions disapproving the budget and file them with the
secretary of the board within 30 days after its adoption, the budget does not take effect, and the board shall
adopt a new budget within 30 days of the disapproval.
All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board
is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit.
The District can make line item transfers without notifying the taxing units. The Chief Appraiser has the
authority to approve or disapprove any line item transfers. All line item transfers are then presented to the
board for approval. Budget line item transfers do not change the final amount of the budget, but simply
move budgeted funds from one function or program to another. Budget line item transfers do not require
any additional funds from the taxing units and they do not change the amount of any surplus credited to the
jurisdictions at year end.
Budget Overview
BUDGET CALENDAR
JAN
S
2016
M
T
W
T
F
S
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
DATE
2/8/2016
SUBJECT
Budget discussion with Chief Appraiser
2/15/2016
Meet with division directors
FEB
S
MAR
8
S
M
6
7
13
20
27
2016
T
W
T
F
S
1
2
3
4
5
8
9
10
11
12
14
15
16
17
18
19
21
22
23
24
25
26
28
29
30
31
2016
M
T
W
T
F
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
DATE
3/7/2016
SUBJECT
Budget requests due from division directors
3/31/2016
First draft of budget to Chief Appraiser
S
2016
DATE
4/12/2016
4/18/2016
S
M
T
W
T
F
S
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Second draft of budget to Chief Appraiser
DATE
5/2/2016
5/10/2016
SUBJECT
Final draft of proposed budget to Chief Appraiser for final approval
Budget workshop with board or directors
5/27/2016
5/30/2016
Final proposed budget to Chief Appraiser
Mail budget to taxing jurisdictions
JUN
S
SUBJECT
First quarter line item transfers approved at Board of Director's
meeting
2016
M
T
W
T
F
S
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
MAY
2016
S
M
T
W
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
DATE
6/14/2016
SUBJECT
Present proposed budget to board of directors
6/15/2016
6/30/2016
Last day to present proposed budget
First draft of adopted budget to Chief Appraiser
DATE
7/12/2016
SUBJECT
2nd quarter line item transfers approved at Board of Director's meeting
7/18/2016
7/25/2016
7/31/2016
Second draft of adopted budget to Chief Appraiser
Final draft of adopted budget to Chief Appraiser
Post public notice of budget in local newspaper
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Budget Overview
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DATE
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8/9/2016
SUBJECT
Mail out final budget to taxing entities
Public budget hearing and adoption of budget
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9/30/2016
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Final day to adopt budget
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10/7/2016
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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
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Budget Overview
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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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12/31/2016
DATE
11/8/2016
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Fiscal year-end
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2016 Budget takes affect
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STRATEGIC PLANNING
10
S
In September 2015, the directors of the Travis Central Appraisal District will hold their annual strategic
planning director’s retreat for fiscal year 2016. During the planning session, items for the upcoming fiscal
year will be discussed. The Chief Appraiser has the ultimate decision making authority, but she considers
input from each of the department directors when making decisions. Managers and directors play an active
role in the strategic planning process by identifying problem areas, defining plans for addressing various
issues within each department, and establishing priorities. Internal and external issues in each department
are considered and addressed. The internal process includes development of goals and objectives,
performance measures, and the upcoming calendar. Based on the strategic planning session discussions,
the 2015-2016 strategic plan will be updated. The current strategic goals for the District are presented on
the following pages.
Objective
Outcome Measure
Strategy
Output Measure
Make better
Analyze ratio study statistics by
utilization of ratio neighborhood and school district weekly
studies when
during valuation and equalization phases
developing market in 2013/2014, and guarantee that sales
appraisals.
ratio median levels and weighted mean
are between 97 and 102 and COD are
between 5 and 15.
Median sales ratio
Improve accuracy
and reduce value
changes to 5% or
less.
Reduction in value
Staff training on defending appraisal Percent value change
changes at informal and values and standards of evidence
formal by 50% from 11%
average to 5% or less.
Create evidence packets to be used at
both information and formal level that
support District values and require a
higher standard of evidence for informal
changes. Train staff to make clear and
concise arguments at the ARB to defend
the District's values.
Improve quality Correctly identify all lake front property to
and consistency of include lake cove and lake views and
land values of
consistently apply appropriate land unit
lakefront property prices and modifiers.
Weighted mean sales
ratio
COD
Maintain an ongoing program of
Number of sales qualified
audit and verification activities in
support of improved appraisal levels Number of neighborhood
profiles created
Efficiency
Measure
Number of property
protests
Number of value
reductions
Number of school districts
reviewed
Number of property
protests
Number of value
reductions
Reduction in value
formal challenges of
land equity on lake front
property.
In conjunction with field inspections, Uniformity in COD
Number of land
utilize aerial photography to identify measures of specific ratio values updated
lake front, lake cove and lake view studies
properties. Utilize GIS mapping and
Number of property
analysis to ensure consistent land
protests based on
values.
equity
Update cost tables Create a program to regularly update cost Timely and accurate
Staff training on use of national
Accuracy of cost approach Number of cost
of main area and tables based on nationally recognized
cost tables
publications used to develop cost appraisals compared to tables updated
details.
publications adjusted for local economic
approach appraisals. Create
researched local
conditions.
benchmark properties and test
development costs.
developed cost schedules against
researched local cost information.
Test land value assignments throughLower market segment Number of
adjustments
benchmark
allocation by abstraction against
properties tested
researched land values. Create
specific procedure manual to
document steps taken to update and
test cost tables.
Software
Work cooperatively with software vendor Increased functionality in Create a coalition of PACS metro Co-development
Number of coenhancements True Automation and other PACS metro the PACS software
appraisal district clients to leverage commitments from metro development projects
appraisal district clients to enhance the modules
the group dynamics to push for
clients and True
approved
software to provide greater appraisal and
focus on Texas clients from True
Automation and group
Number of software
analysis capabilities.
Automation. Schedule and hold
consensus on
requirement
quarterly meetings with the metro enhancement priorities documents written
clients and True Automation
and approved
decision makers to focus on the
Number of
common needs of the metro
enhancements
appraisal districts, and
included in each
enhancements required to complete
software release
appraisal tasks and meet legislative
requirements.
Budget Overview
Develop appraisals that reflect market value and ensure fairness and
uniformity.
Strategic Planning Goal
Goal
11
12
Be efficient in business processes and ensure that mission critical tasks are completed in a
timely manner with a high level of accuracy.
Budget Overview
Strategic
Goal
Planning
Goal
Objective
Complete the Ensure that mission critical tasks of
top three
notices, certification and PTAD
mission critical studies are completed at minimum
tasks ahead of one to two weeks prior to statutory
schedule.
deadline.
Outcome Measure
Strategy
Output Measure
Percent of accounts
noticed at each run date
Improve Compliance by establishing
Completion date of
formal plans, timelines, benchmarks, and mission critical tasks
monitoring programs to ensure that
Certification level of 90% deadlines are met. Increase individual
accountability
as of July 18.
Efficiency
Measure
Number of notices
mailed at each run
date
Number of protests
completed
Local Value Findings or
Exceeds Standards finding
Complete
protest as
soon as
possible after
certification.
Ensure that all protests are
Earlier start to discovery
completed as soon as possible after and valuation cycles
certification to shift the annual
calendar of events and provide more
time to appraisal staff to perform
discovery and valuation tasks.
Increased time to perform discovery
and valuation should result in higher
accuracy in the appraisal roll and
fewer property protests.
Complete
Ensure that all field inspections have Timely start to valuation
fieldwork and been completed and that the data cycle
eliminate field entry of the field cards has been
work overlap completed by February 1
with valuation
cycle
Complete
Ensure that properties are valued Fewer than 5% of
valuation cycle and notices are sent in the first
properties noticed in
and reduce the NOAV run to be completed between subsequent NOAV runs
number of
April 1 and April 15
properties in
NOAV runs
after April 1st
Complete
Lack of taxpayer compliance with
Fewer than 5% of
homestead new homestead documentation
exemptions processed
exemption
requirements has become an
after 30 days of receipt
processing
obstacle to timely processing of the
within 30 days exemptions. Provide more
of receipt of information and alerts to taxpayers to
application
ensure that the appropriate
documents are include with the
application when first submitted so
that staff may process applications
upon receipt
Select a target date of completion and
Date of completion
communicate the date and objective with and percent of open
staff, ARB and agents. Maintain
protest
consistency in scheduling of protests
hearings to ensure that protests are
completed by the target date
Number of informal
hearings held per day
Number formal
hearings per day
Develop a documented work plan to
Timely start to
Number of field
identify the scope of field work to be
valuation cycle
inspections per day
completed, evaluate field inspection
productivity tasks times and develop a
Number of field cards
field work plan that recognizes the man
processed per day
hours available for the project. Work plan
should include refresher training for
appraisers to ensure that work in
completed in an accurate manner as well
as communicating to the appraisers work
productivity expectations. Completion
benchmarks should be established to
evaluate progress. Regular meetings to
ensure progress. Accountability
consequences for failing to meet
expectations and deadlines. Explore
technological solutions such as Austin
Energy data and field devices to increase
efficiency in the field
Develop a documented work plan of
Percent of properties Number of
valuation tasks to be completed. Work
noticed with each
neighborhood profiles
plan should include research and
NOAV run
completed each
confirmation of sales data, review of
week
neighborhood designations, assign senior
staff to lead valuation teams and include
refresher training for appraisers to ensure
that work in completed in an accurate
manner as well as communicating to the
appraisers work productivity expectations.
Completion benchmarks should be
established to evaluate progress. Regular
meetings to ensure progress.
Accountability consequences for failing to
meet expectations and deadlines.
Create additional insert to be included
Percent of exemption Number of additional
with homestead application reminding
applications processed documentation letters
taxpayers of the new documentation
on first receipt
mailed to taxpayers
requirements. Custom print return
envelopes with a reminder on back of
Number of
envelope to include additional
exemption
documentation. Add additional information
applications
on website FAQ reminding taxpayers of
processed
additional requirements and create online
video detailing requirements.
Strategic Planning Goal
Goal
Objective
Field work quality Ensure that consistent
control
procedures are followed by all
staff and that careful review and
consideration is given to each tax
parcel appraised
Outcome Measure
Percent of field card
returned for corrections
Strategy
Improve quality of data collection by
updating procedure manuals’ and
training staff in procedures, performing
quality assurance checks on returned
Percent of accounts
requesting 25.25(c) or (d) field work, using GIS and other tools for
data validation and holding staff
corrections
accountable for errors discovered
Output Measure
Number of field cards
processed
Efficiency
Measure
Average time to
process field work
Number of errors
identified
Neighborhood
cleanup
Ensure that neighborhoods are
appropriately defined and
identified and address population
and sample size issues caused
by over stratification
Reduction in the number of
neighborhoods and
increased performance in
sales ratio studies
Property
classification
Ensure that property
classifications are uniform and
consistent, and that procedures
are followed by all staff and that
careful review and consideration
is given to each tax parcel
appraised
Percent of field card
returned for corrections
Sketch
Verification
Develop procedures for the definition of Number of neighborhoods Number of
neighborhoods and ensure consistent with insufficient population neighborhoods
application of the procedures.
and sample size
reviewed
Procedures should identify
characteristics to be considered in the
creation of neighborhoods and establish
population minimums. Existing
neighborhoods of insufficient population
size should be combined where
practicable. Procedures should also
define a plan for annual review of
neighborhoods
Review existing property classification Percentage of properties
guides to determine applicability in
incorrectly classified
current mass appraisal models and
Percent of accounts
modify classification guide as necessary
requesting 25.25(c) or (d) in context with model and cost tables
corrections
developed. Create detailed standards
manuals for the classification of property.
Conduct annual training with appraisers
Accuracy of sales ratio
and utilize aerial photography and GIS
studies
for data validation and to ensure
consistent application of standards and
procedures. Develop work plan for
quality assurance of property
classifications which includes manager
review of appraiser classification
determinations
Ensure that improvement size
Increased accuracy and
based on property sketches
consistency in property
matched actual building footprint sketches and area
calculations
Utilize aerial photography and GIS to
Percentage of properties
overlay existing improvement sketches with size corrections
on top of current orthophotography to
identify improvements where the sketch
dimensions are incorrect or where
property additions have been missed
Number of
properties classified
Number of
properties
classifications
corrected by
manager
Budget Overview
Collect, create and maintain accurate data.
Accuracy of sales ratio
studies
Number of sketches
pinned to map
Number of changes
or inspections
identified
13
14
Ensure that the District maintains a highly educated, motivated and skilled workforce.
Budget Overview
Strat Planning
egic Goal
Goal
Objective
Outcome
Measure
Strategy
Output
Measure
Efficiency
Measure
Increase
Ensure that district staff receives sufficient
Increased
Increase training budget for external courses and provide Percentage of
training
training in their mission critical duty skills to
number of
more internal training opportunities
employees
opportunities include customer service, exemption
appraisal staff
attaining
administration, programming and technology,
with RPA,
certifications
record maintenance, mapping, and basic and
IAAO, AI
advance training in appraisal theory and practice. certifications
In addition to attaining Registered Professional
Appraiser certification appraisal staff should be
encouraged to attain IAAO and Appraisal Institute
certifications
Management Provide management training program to
Increased
Provide internal training on the following topics: Systems
training
increase effectiveness and efficiency of
ability of
thinking, project management, delegating, teamwork,
managers
managers to motivating staff, effective feedback, documenting discipline,
create
and dealing with conflict
functional
teams, manage
projects, meet
deadlines, and
handle
employee
relations
Cross
Create a knowledgeable workforce that can
Increased
Provide opportunities for related departments to cross train Decreased the
departmental assist each other and taxpayers without
knowledge and staff to create a greater understanding amongst staff of the number of tasks
training
“governmental shuffle” by providing cross
understanding full requirements of the appraisal district and how each
and taxpayers
departmental training so that staff may answer by staff of all division plays a role. Newly hired staff should spend at
transferred
basic questions and, if not able to answer, will be phases of
minimum one week on Customer Service and GIS divisions. between
able to re-direct questions to the appropriate
appraisal cycle,Clerical staff should go out in the field with appraisers to
departments
resource
responsibilities, understand the field inspection process and appraisers
and district
should train on data entry to understand the importance of
procedures
accurate and complete field card notes
and policies
Number of
classes attended
Number of
internal training
sessions offered
Number of
certifications
awarded
Employee
retention
Tenure of
employees
leaving district
service
Ensure that the district is able to retain long term Increased
Review employee salaries and benefit packages to ensure
employees that have developed a lot of
average length that the district can remain competitive in the market.
institutional knowledge and skills
of
Benefits would include retirement packages, health
employments insurance, and sick and vacation time. Review employee
and increase reward and recognition programs such as service awards
percentage of and district sponsored morale events. Explore nonskilled workers monetary rewards such as flexible work schedule and
retiring from telecommuting
the district
Successful The population of the senior management is
A well informed Directors and managers should document annual work
planning
aging and several division directors in key
and trained
plans which include tasks and deadlines that may not be
positions are currently, or soon will be, eligible for staff ready to included in departments general procedure manuals.
retirement. Efforts first must be made to retain assume
Directors should identify staff with leadership potential and
these employees as long as possible; however, leadership
offer mentoring and training opportunities that will allow
the decision to retire is a personal choice and
responsibilities theses staff members to become prepared to assume
should be respected and treated with dignity.
leadership responsibilities in the future
Regardless of retirement status institutional
knowledge from key employees needs to be
documented and transferred to the next
generation of leaders
Create an equipment replacement schedule to ensure employees
Technology Provide employees an appropriate work
are given current technology and are able to work efficiently as
and facilities environment with adequate equipment and space
possible. This schedule includes servers, SAN, network equipment,
to work efficiently
workstation, and peripheral equipment and software replacement.
Employee workstations and office productivity software are
scheduled to be replaced in 2013 and servers are scheduled for
replacement in 2014. District facilities were remodeled in 20092011 to provide ergonomic cubicle furniture; however, there is
limited space for additional employee growth. The district should
research potential growth solutions such as additions to the existing
building, satellite offices, or relocation to new facilities and develop
recommendations based on growth projections
Number of
internal training
sessions offered
Number of
projects
completed
Number of
employee
coachings
Documented
work plans
Documented
work plans
Number of PCs
replaced
Objective
Outcome
Measure
Strategy
Output Measure Efficiency
Measure
Emphasize
customer
service
Providing excellent customer service Percentage of
should be a recognized goal of every surveyed
employee in the district
customers
expressing
overall
satisfaction
with services
received
Improve services delivered to our internal and external Number of customer Number of
clients through employee training. Annual and
complaints and
customers
mandatory training for all staff in customer service shall compliments receivedassisted
be conducted. Employees will be informed of
expectations and phone calls, meetings and protest
hearings will be audited by managers to ensure the
highest level of customer service is attained
Measure
customer
service
feedback
Attain highest rating possible from Percentage of
those we serve as evidence by
surveyed
feedback provided through interviews, customers
surveys, cards, letters or any other expressing
measuring device used in the agency overall
satisfaction
with services
received
Customer service cards will be placed at the reception
desk in each department and customers will be
encouraged to complete the surveys. The cards will be
designed to measure the type of assistance (phone,
online, at office), who the customer interacted with
(customer service representative, appraiser…) and the
level of satisfaction with the staff members courtesy,
professionalism, knowledge, communication, resolution
of the issue and overall satisfaction
Provide
Provide information and resources to Percentage of
additional
taxpayers that will be educational and surveyed
online
convenient
customers
resources to
expressing
taxpayers
overall
satisfaction
with services
received
Number of customers
surveyed
Number of customers
served
Improve services delivered to our internal and external Percentage of
clients through the districts website, to include; better customers getting
mapping and property search functionality, ability to file information from
renditions, homesteads and fiduciary online, providing website rather than
notices of appraised value, improved online protests
phone call of office
including rescheduling capabilities, and a series of
visit
informational videos covering topics such as homestead
applications, mass appraisal procedures, field
inspections, and property protests
Budget Overview
Provide customer service that is courteous,
professional and accurate.
Strategic Planning
Goal
Goal
OVERVIEW OF SIGNIFICANT BUDGET ITEMS
The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balance budget policy,
budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to
the taxing units and budgeted expenditures both total $17,492,994. The additional $83,000 in the revenue
budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for
charges for services, investment income, and other miscellaneous income items.
If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District
must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is
from. This is shown as a refund of appraisal assessments and is a contra revenue account, which
consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year
2016, the District does not have any surplus funds being credited back to the taxing units.
The table and graph below show the total budgeted revenues by source for the fiscal year 2016 budget and
the previous five years budget history.
15
Budgeted Revenues:
Appraisal Assessments
Less Refund/Credit
of appraisal assessments
2011
2012
2013
2014
2015
2016
$ 12,689,610
$ 12,914,797
$ 13,375,023
$ 14,247,231
$17,149,799
$17,492,994
(789,802)
Other Miscellaneous Revenue
Total Budgeted Revenues
$ 11,899,808
Percentage Increase over
previous year's budget
-
-
-
-
-
-
-
86,500
83,000
83,000
$ 12,914,797
$ 13,375,023
$ 14,333,731
$17,232,799
$17,575,994
1.77%
3.56%
7.17%
20.23%
2.00%
0.75%
Budgeted Revenues
$18,000,000
$17,000,000
$16,000,000
Budget Overview
$15,000,000
$14,000,000
$13,000,000
$12,000,000
$11,000,000
$10,000,000
On a high level view, expenditures are broken down by function. The District uses four categories or
functions of expenditures for budgeting purposes: (1) payroll related expenditures, (2) operating
expenditures, (3) service expenditures and (4) capital equipment and debt expenditures. The chart and
graph below outline the budgeted expenditures by functions for fiscal year 2016 and the previous five year’s
budget histories.
16
2011
2012
2013
2014
2015
2016
Expenditures by Function:
Payroll
Operating Supplies
Service
Capital Equipment & Debt
$ 9,408,750
630,790
2,308,620
341,450
$ 9,478,244
732,163
2,570,477
133,913
$ 9,748,017
718,448
2,726,395
182,163
$10,327,816
665,354
2,870,880
383,181
$11,450,846
649,259
4,443,694
606,000
$11,469,048
953,300
4,576,774
493,872
Total Budgeted Expenditures
$12,689,610
$12,914,797
$13,375,023
$14,247,231
$17,149,799
$17,492,994
Expenditures by Function
$15,000,000
$10,000,000
$5,000,000
$2011
2012
2013
2014
2015
2016
Payroll Replated Expenditures
Operating Supplies Expenditures
Service Expenditures
Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2)
debt service- principal, and (3) debt service- interest. Capital equipment is any fixed asset whose cost is
over the capitalization threshold and has an useful life greater than one year. The District has established a
capitalization threshold of $1,000 or more. Under the modified accrual basis of accounting, capital
equipment is expensed in the period in which it is purchased. When preparing government-wide financial
statements, adjusting entries are made to account for the depreciation of capital equipment, since the
government-wide statements use the full accrual basis of accounting.
Debt service principal and interest are treated similar to the capital equipment account. Under the modified
accrual basis of accounting, all debts should be expensed in the period that they are incurred. However,
debt is typically a long-term liability and must be adjusted when converting to the government-wide
statements, which use the full-accrual basis of accounting.
Budget Overview
Capital Equip. & Debt
The table and graph below outline the capital expenditures & debt function for the fiscal year 2016 and the
previous five fiscal years budget histories.
2011
Total Capital Expenditures:
Capital Equipment
Debt Service- Principal
Debt Service- Interest
Total Capital Expenditures
2012
2013
2014
2015
2016
$
246,550
61,000
33,900
$
133,913
-
$
182,163
-
$
347,047
29,298
6,836
$
606,000
-
$ 493,872
-
$
341,450
$
133,913
$
182,163
$
383,181
$
606,000
$ 493,872
17
Capital Expenditures Function
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$2011
2012
2013
Capital Equipment
2014
2015
2016
Budget Overview
The following table provides a broad overview of the major revenue sources and major expenditure
functions by fiscal year for fiscal year 2016 and the previous five fiscal years budget histories.
Budgeted Revenues:
Appraisal Assessments
Less Refund/Credit of appraisal
assessments
2011
2012
2013
2014
2015
2016
$ 12,689,610
$ 12,914,797
$ 13,375,023
$ 14,247,231
$ 17,149,799
$ 17,492,994
(789,802)
-
-
-
-
-
-
-
-
86,500
83,000
83,000
Other Miscellaneous Revenue
Total Budgeted Revenues
11,899,808
12,914,797
13,375,023
14,333,731
17,232,799
17,575,994
Expenditures by Function:
Payroll
Operating Supplies
Service
Capital Equipment & Debt
9,408,750
630,790
2,308,620
341,450
9,478,244
732,163
2,570,477
133,913
9,748,017
718,448
2,726,395
182,163
10,327,816
665,354
2,870,880
383,181
11,450,846
649,259
4,443,694
606,000
11,469,048
953,300
4,576,774
493,872
$ 12,689,610
$ 12,914,797
$ 13,375,023
$ 14,247,231
$ 17,149,799
$ 17,492,994
Total Budgeted Expenditures
DETAILED BUDGETARY ITEMS
The fiscal year 2016 proposed budget for the District’s one and only fund, the general fund, is $17,492,994,
a 2.0% increase from the fiscal year 2015 budget.
18
General Fund
FY 2015 Adopted
Budget
FY 2016 Proposed
Budget
$
$
17,149,799
17,492,994
$ Change
% Change
$ 343,195
2.00%
Information on significant budgetary increases and decreases are provided below.
Budget
Category
Overtime
Seasonal & Temporary
Dental Insurance
Operating Supplies- Equipment
Operating Supplies- Software
Furniture & Equipment under $1000
Board of Directors
Legal & Attorney
Repair & Maintenance- Equipment
Security Services
Aerial Photography
Total Significant Increases
2016
Budget
81,342
145,000
44,123
240,500
75,000
20,000
57,040
1,535,000
117,901
101,460
215,226
2,632,592
2015
Budget
56,700
32,000
33,499
40,900
15,000
5,000
26,950
1,285,000
77,800
22,900
78,240
1,742,159
$ Change
15-16
24,642
113,000
10,624
199,600
60,000
15,000
30,090
250,000
40,101
78,560
136,986
890,433
% Change
15-16
43.46%
353.13%
31.71%
100.00%
400.00%
300.00%
111.65%
19.46%
51.54%
100.00%
175.08%
51.11%
Budget Overview
(The ARB expenditures have been removed from the totals and shown as a department total to compare
fiscal year 2015 with fiscal year 2016.)
Overtime and Seasonal & Temporary: During 2014, the District implemented a policy of hiring clerical staff
through a temporary to permanent process. This allowed the District to incur less benefit costs in high
turnover positions. Implementing this policy increased the amount of available overtime to permanent staff
and increased the seasonal & temporary budget.
Dental Insurance: The District has received an estimated increase of 15-20% in dental insurance
premiums. For 2015, the District received a 17% increase in premiums.
Operating Supplies- Equipment: The increase in operating suppliesequipment 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 suppliessoftware is for the purchase of the
Microsoft Office Suite that is needed for the new PCs purchased under the operating supplies-equipment
budget.
19
Furniture & Equipment under $1,000: The District has budgeted to purchase ergonomic chairs for 1/3 of
the building. During 2014, the District used surplus funds to purchase 1/3 of the chairs and plans to do the
same in 2015. That will leave the remaining 1/3 to be purchased in 2016.
Board of Directors: The Board of Director’s budget increased because the hourly pay of the taxpayer
liaison was increased to remain competitive with other appraisal districts ($22,040). The board’s general
counsel budget is also increasing to match actual expenses.
Legal & Attorney: The District added $250,000 to the legal and attorney fees budget to be transferred into
the reserve for litigation to cover anticipated future legal expenditures.
Repair & Maintenance- Equipment: The cost of the CISCO maintenance contract increased after the
Cisco replacement project was completed in early 2015. The cost increased $17,000 for FY2016. The
District also experienced an increase in VMware support/maintenance totaling $14,225 when some of the
physical servers were converted into virtual machines.
Budget Overview
Security Services: The employees’ safety while at work is one of the district’s main concerns. Therefore,
the District has budgeted for a Travis County sheriff’s deputy to be on site full-time.
Aerial Photography: The District increased its aerial photography contract in 2014 to include 6 inch orthos
instead of the contracted 9 inch orthos. This change will provide a clearer image and allow for more
effective use of the aerial photographs during desktop review. The District also purchased the Change
Finder Module from Pictometry to assist in desktop review.
Budget
2016
2015
Change
% Change
Category
Budget
Budget
15-16
15-16
Salaries
7,234,307
7,344,622
Advertising & Legal Notices
23,000
34,000
(11,000)
-32.35%
Appraisal Services
462,820
582,820
(120,000)
-20.59%
Professional Services
98,459
345,250
(246,791)
-71.48%
493,872
606,000
(112,128)
-18.50%
1,172,081
1,680,720
(508,639)
-30.26%
Capital Equipment
Significant Decreases
20
Advertising & Legal Notices: The District decreased the advertising budget to match actual expenditures.
Appraisal Services: The District decreased the number of independent fee appraisals to complete for FY
2016 from a total cost of $470,000 in 2015 to $350,000 in 2016.
Professional Services: The District removed the expert review of high value properties from the FY 2016
budget. This project will be completed during FY 2015.
Capital Equipment: During 2015, the District budgeted for the Cisco & VM host replacement in the IT
department budget. The project was completed in 2015 and therefore removed from the 2016 budget.
CAPITAL EXPENDITURES BUDGET
The term capital asset includes land, improvements to land, easements, buildings, building
improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure,
and all other tangible or intangible assets that are used in operations and that have initial useful
lives extending beyond a single reporting period.
Per the District’s capitalization policy, if an asset’s cost is $1,000 or greater and the useful life of the asset is
more than one year, the asset is a capital asset and should be capitalized; this requires the District to spread
the cost of the expenditure over the useful life of the asset. If, however, the expenditure is one that
maintains the asset at its current condition, the cost is expensed fully in the year of the purchase.
Budget Overview
In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a
newly purchased capital asset or an asset improvement that extends the useful life of an existing capital
asset. The Governmental Accounting Standards Board (GASB) provides the following authoritative
definition of a capital asset for state and local governments:
The table on the following page outlines the capital expenditures in the 2016 proposed budget. The total
dollar amount of the budgeted capital expenditures for FY 2016 is $493,872. More in depth information on
major capital projects can be found in the Capital Improvement Program section of this document on pages
39-52.
Department
Administration (10)
IT (20)
Capital Asset to be Purchased
A/C Replacements
Partitions for Panels II & III
Reserve for Capital Expenditures
Servers
Online Protest Expansion Storage
Phone System Upgrades
ESRI ArcPublisher License
CommVault Hardware Replacement
ASA Replacement for Extranet
Tape Library Replacement
Budgeted Cost
$
15,000
50,000
75,000
10,000
6,000
7,000
2,500
46,668
10,600
43,574
21
Equalogics Replacement
Server Replacements- Physical & Colo Servers
Software- VLA Windows Server 2012
Xerox D110 Production Printer
Network Performance Monitoring Software
SQL Server Upgrade
Reserve for Equipment Replacement
$
26,652
45,706
3,098
30,000
12,000
10,076
100,000
493,872
STAFFING
During fiscal year 2015, the District has focused on hiring and maintaining qualified, skilled employees.
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
# of Budgeted Personnel
107
112
113
119
128
129
130
128
127.5
132
131
Actual Personnel
110
103
111
119
120
123
117
116
114
107
N/A
Variance
-3
9
2
0
8
6
13
12
13.5
25
N/A
Budget Overview
Year
Personnel Comparison
140
120
100
80
60
40
20
0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
# of Budgeted Personnel
Actual Personnel
Budgeted employees by function/program:
Function/Program
22
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Appraisal
61
64
65
69
78
78
79
80
81
89
87
Information Systems
36
37
37
38
37
36
35
33
32
29
29
Administration/General Operations
10
11
11
12
13
15
16
15
14.5
14
15
Total
107
112
113
119
128
129
130
128
127.5
132
131
Budgeted Positions by
Function/Program
100
90
80
70
60
50
40
30
20
10
0
2007
Appraisal
2008
2009
2010
2011
Information Systems
2012
2013
2014
2015
2016
Administration/General Operations
PROJECTED CHANGES IN FUND BALANCE
The Government Finance Officers Association (GFOA) describes fund balance as “The net position of a
governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred
inflows of resources).” There are five different components of fund balance (nonspendable, restricted,
committed, assigned, and unassigned) designed to indicate both:


Budget Overview
2006
Constraints on how resources of the fund can be spent, and
The sources of those constraints.
For fiscal year ending December 31, 2014, the District had a total fund balance of $3,496,753 with $311,360
being nonspendable fund balance for prepaid items, $1,250,000 being committed fund balance for reserves
for future expenditures, and $1,935,393 being unassigned. The District anticipates having an excess of
revenues over expenditures for fiscal year ending December 31, 2015 of approximately $500,000, which the
District will request from the jurisdictions through a budget amendment to append this amount to the 2016
budget.
The District’s fund balance is also increased by miscellaneous revenue that appraisal districts are allowed to
exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue
from the sale of data produced by the District as well as any late payment rendition revenue that is split
between the District and the county tax assessor-collector. The District expects for the FY ending
December 31, 2015 to have approximately $83,000 in miscellaneous revenue that will increase the
unassigned fund balance accordingly.
23
Fund Balance, December 31, 2014
Estimated Increases in Fund Balance:
Excess of Revenues over Expenditures for 2015
Miscellaneous Revenue
Estimated Fund Balance, December 31, 2015
$
3,496,753
$
500,000
83,000
4,079,753
LONG-TERM FINANCIAL PLANS
The District is currently focusing on three major long-term financial plans: (1) the state of the TCDRS
retirement plan, (2) IT replacements that need to be done every 5 to 7 years, and (3) the need for a larger
building in the near future.
Budget Overview
The District’s retirement system is currently 92.3% funded. The District’s long-term goal is for the retirement
system to be 95.0% funded. The District plans to reach this goal during the 2016 fiscal year, with results
coming from the December 31, 2015 valuation date.
Every five to seven years the District’s needs to purchase new computer equipment as well as new
networking equipment that could cost upwards of $800,000. This a large expense to include in the budget
for one year. The cost increases the budget significantly and increases the amount due from the taxing units
significantly. This makes the expenditures of the District unpredictable for the taxing units and difficult for
them to budget for. During 2014, an attorney general opinion was issued that allowed appraisal districts to
set up reserve accounts. The District began implementing this practice in 2014. The District has set up
reserve accounts and budgets for a portion of the total cost to be put in the reserve account each year. For
FY 2016, the District allocated $75,000 in the administration budget for reserves for capital expenditures and
$100,000 in the information technology budget for reserves for computer and network expenditures.
The District continues to grow at a rapidly increasing rate. In the next three to five years, the District expects
that we will outgrow the building that we are currently in. The District began making a plan on how to solve
this problem (i.e. whether to purchase a new building, set up a satellite office, etc.), but no conclusion has
been reached.
CONTACT INFORMATION
Should you have any questions about the District’s FY 2016 budget or the budgeting process, please
contact Leana H. Mann, Finance & Facilities Director for the Travis Central Appraisal District at (512)8349317 Ext. 405 or by e-mail at [email protected].
24
District Budget
District Budget
Budget Comparison
Budget Category
NO. OF EMPLOYEES
REVENUES:
Assessments
2016
Budget
2015
Budget
$ Change
15-16
%
Change
15-16
131
132
-1
-0.76%
17,492,994
Refund of appraisal assessments
2014
Final Budget
2014 Actual
17,149,799
343,195
2.00%
14,246,848
14,246,848
-
-
0.00%
-
(89,434)
Investment earnings
3,000
3,000
-
0.00%
6,500
2,667
Charges for services
20,000
20,000
-
0.00%
20,000
24,444
60,000
60,000
-
0.00%
60,000
101,650
Total Revenue
17,575,994
17,232,799
343,195
1.99%
14,333,348
14,286,175
7,234,307
7,344,622
(110,315)
-1.50%
6,302,809
5,802,183
426,602
423,750
2,852
0.67%
377,450
348,265
81,342
56,700
24,642
43.46%
95,314
81,823
Salaries
Auto Allowance
Overtime
145,000
32,000
113,000
353.13%
154,500
136,037
Medicare Tax
111,268
110,806
462
0.42%
100,257
85,177
Retirement Contribution
1,381,260
1,375,522
5,738
0.42%
2,265,776
2,179,208
Health Insurance
1,868,945
1,896,123
(27,178)
-1.43%
1,531,097
951,354
Dental Insurance
44,123
33,499
10,624
31.71%
30,703
24,971
Life Insurance
22,071
22,405
(334)
-1.49%
20,537
16,737
Disability Insurance
38,675
38,515
160
0.42%
35,323
24,106
Long Term Care
49,565
50,322
(757)
-1.50%
48,431
31,392
Employee Assistance Program
3,390
3,390
-
0.00%
3,390
3,390
Workers Compensation
32,500
32,500
-
0.00%
33,980
26,383
Unemployment Insurance
30,000
30,693
(693)
-2.26%
29,539
13,812
11,469,048
11,450,846
18,202
0.16%
11,029,106
9,724,837
118,485
111,560
6,925
6.21%
115,157
110,500
Total Payroll Expenditures
District Budget
EXPENDITURES:
Payroll Expenditures
Operating Expenditures
Printing
Paper
13,300
14,400
(1,100)
-7.64%
15,350
12,283
Postage & Freight- In House
111,200
103,500
7,700
7.44%
103,500
102,928
Postage & Freight- Special Services
167,000
154,500
12,500
8.09%
159,500
155,547
73,530
70,286
3,244
4.62%
62,130
51,947
Operating Supplies
240,500
40,900
199,600
488.02%
17,600
26,547
75,000
15,000
60,000
400.00%
15,000
11,207
Furniture & Equipment under $1000
20,000
5,000
15,000
300.00%
39,000
38,848
Books, Publications, Subscriptions
& Databases
129,285
130,673
(1,388)
-1.06%
107,296
92,778
Microfilm
1,000
1,000
-
0.00%
1,200
-
Records Management
4,000
2,440
1,560
63.93%
8,180
9,755
953,300
649,259
304,041
46.83%
643,913
612,340
Total Operating Expenditures
25
Budget Comparison
Budget Category
2016
2015
$ Change
%
Change
2014
Budget
Budget
15-16
15-16
Final Budget
2014 Actual
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
23,000
34,000
(11,000)
-32.35%
28,250
21,348
Employee Recognition
22,500
17,300
5,200
30.06%
17,000
11,113
Board of Directors
57,040
26,950
30,090
111.65%
34,950
30,585
Utilities
97,140
102,960
(5,820)
-5.65%
85,720
87,056
Telephone
33,084
28,800
4,284
14.88%
27,600
29,159
Internet Services
68,000
63,200
4,800
7.59%
69,500
61,949
Legal & Attorney
1,535,000
1,285,000
250,000
19.46%
1,041,318
345,000
35,000
41,000
(6,000)
-14.63%
27,000
32,375
1,500
1,500
-
0.00%
3,000
-
28,125
28,125
-
0.00%
28,125
4,050
250,000
250,000
-
0.00%
135,000
158,492
Legal & Attorney- Personnel
SOAH
Arbitration Refunds
District Budget
Legal Fees- Expert Witness
Accounting & Audit
16,725
15,745
980
6.22%
15,745
15,715
Appraisal Services
462,820
582,820
(120,000)
-20.59%
113,700
112,820
98,459
345,250
(246,791)
-71.48%
255,350
183,421
-
-
-
0.00%
-
-
Professional Services- Payroll
30,000
32,000
(2,000)
-6.25%
32,000
28,881
Rental- Office Machines
39,600
47,200
(7,600)
-16.10%
34,900
38,290
Professional Services- TA
Rental- Storage Space
17,330
20,450
(3,120)
-15.26%
29,000
18,871
117,901
77,800
40,101
51.54%
75,970
71,738
Building Maintenance
62,120
62,700
(580)
-0.93%
52,700
50,041
Building Cleaning Service
42,120
41,700
420
1.01%
41,700
37,620
663,934
665,174
(1,240)
-0.19%
661,720
552,623
7,500
7,500
-
0.00%
4,630
4,325
Liability Insurance
32,000
32,000
-
0.00%
32,505
31,863
Security Services
101,460
22,900
78,560
343.06%
22,900
20,167
Aerial Photography
Software Maintenance
Property Insurance
215,226
78,240
136,986
175.08%
78,240
75,740
Deed Copies
2,000
4,000
(2,000)
-50.00%
2,600
2,000
Vehicle Fuel
1,800
1,800
-
0.00%
2,400
1,338
600
600
-
0.00%
1,200
248
1,800
1,800
-
0.00%
3,600
1,735
-
-
-
0.00%
-
(48)
-
0.00%
133,080
2.99%
Vehicle Maintenance
Bank Fees
Prompt Pay Discount
Appraisal Review Board
26
Total Service Expenditures
322,695
$
4,576,774
322,695
$
4,443,694
$
$
635,038
582,727
3,745,526
$ 2,754,466
Budget Comparison
Capital Equipment
Debt Service-Principal
Debt Service-Interest
% Change
2014
Budget
Budget
15-16
15-16
Final Budget
2014 Actual
493,872
606,000
(112,128)
-18.50%
452,049
377,350
-
-
-
0.00%
-
-
-
-
0.00%
606,000
$ (112,128)
-18.50%
$ 17,492,994
$ 17,149,799
$ 343,195
2.00%
$ 15,870,594
$ 13,468,993
83,000
3,580,116
83,000
3,497,116
3,497,116
3,497,116
(1,537,246)
2,679,934
817,182
2,679,934
$ 3,663,116
$ 3,580,116
$ 3,497,116
$3,497,116
1,142,688
$ 3,497,116
$
Total Expenditures
Fund Balance, end of year
$ Change
-
Total Capital & Debt
Net Change in Fund Balance
Fund Balance, beginning of year
2015
493,872
$
2015 Total Budget
17,149,799
2016 Total Budget
17,492,994
$ Change in Total Budget
343,195
% Change in Total Budget
2.00%
$
$
452,049
$
377,350
District Budget
Budget Category
Capital Equipment and Debt:
2016
27
District Budget by Department
10
Budget
Admin
Category
# Personnel
Salaries
Auto Allowance
Overtime
District Budget
Medicare Tax
921,851
30
35
50
60
90
01
Appeals
Comm & BPP
Residential
ARB
Appraisal
Appraisal
46
Information
Customer
Tech
Technology
Service
Support
12
17
19
6
22
774,279
578,028
677,794
514,321
1,328,900
2,439,134
14,400
125,402
280,200
426,602
6,000
81,342
6,600
11,500
17,500
5,000
17,500
26,842
90,000
50,000
2,000
Total
Budget
NA
309,920
131
7,544,227
145,000
10,843
11,481
9,905
10,919
7,631
21,049
39,440
111,268
Retirement Contribution
134,598
142,520
122,960
135,544
94,735
261,302
489,601
1,381,260
Health Insurance
211,462
163,031
230,961
258,132
81,516
298,890
624,952
1,868,945
Dental Insurance
3,031
4,042
5,726
6,400
2,021
7,410
15,494
44,123
Life Insurance
1,516
2,022
2,864
3,201
1,011
3,707
7,750
22,071
3,769
3,991
3,443
3,795
2,653
7,316
13,709
38,675
Long Term Care
Employee Assistance
Program
3,405
4,540
6,432
7,189
2,270
8,324
17,405
49,565
3,390
3,390
Unemployment
Insurance
32,500
32,500
2,061
2,748
3,893
4,351
1,374
5,038
10,534
Total Payroll Costs
1,351,527
1,126,153
1,071,712
1,184,167
723,931
2,067,339
3,944,219
Printing
1,485
114,800
200
100
50
450
1,400
Paper
Postage & Freight- In
House
Postage & FreightSpecial Services
9,800
3,500
Operating Supplies
Operating SuppliesEquipment
Operating SuppliesSoftware
Furniture & Equipment
under $1000
Books, Publications,
Subscriptions &
Databases
28
9
20
30,000
309,920
118,485
13,300
111,200
111,200
167,000
18,630
37,500
167,000
6,500
2,850
1,080
1,970
5,000
1,020
74,550
240,500
240,500
75,000
75,000
20,000
41,485
11,778,969
20,000
2,240
14,833
5,355
62,252
3,120
129,285
Microfilm
1,000
1,000
Records Management
Total Operating
Supplies
4,000
4,000
207,600
640,540
21,533
2,950
6,485
64,672
9,520
1,020
954,320
Budget
Admin
Category
Dues & Memberships
8,830
20
30
35
50
60
90
01
Information
Technology
Customer
Tech
Appeals
Comm & BPP
Residential
ARB
Service
Support
Appraisal
Appraisal
135
90
21,830
2,640
1,035
2,070
6,000
5,000
14,800
1,000
250
121,665
22,500
22,500
Board of Directors
57,040
57,040
Utilities
97,140
97,140
Telephone
33,084
Internet Services
38,100
21,500
2,750
1,500
22,830
Advertising & Legal
Notices
Legal & Attorney
Legal & AttorneyPersonnel
15,500
Total
Budget
1,755
1,500
154,420
23,000
33,084
29,900
68,000
1,535,000
35,000
10,000
1,545,000
35,000
SOAH
Arbitration Refunds
Legal Fees- Expert
Witness
1,500
1,500
28,125
28,125
250,000
250,000
Accounting & Audit
16,725
16,725
Appraisal Services
462,820
462,820
Professional ServicesPayroll
23,459
30,000
30,000
Rental- Office Machines
39,600
39,600
Rental- Storage Space
Repair & MaintenanceEquipment
7,730
9,600
8,800
107,585
Building Maintenance
62,120
62,120
42,120
42,120
75,000
663,934
98,459
17,330
1,516
117,901
663,934
Property Insurance
7,500
7,500
Liability Insurance
32,000
32,000
Security Services
101,460
Aerial Photography
District Budget
10
101,460
215,226
215,226
29
10
Budget
Admin
Category
20
30
Information
Technology
Deed Copies
Vehicle Fuel
Vehicle Maintenance
Bank Fees
35
50
60
90
01
Customer
Tech
Appeals
Comm & BPP
Residential
ARB
Service
Support
Appraisal
Appraisal
Total
Budget
2,000
2,000
1,800
1,800
600
600
1,800
1,800
Credit Card Fees
-
Total Services
1,295,223
1,116,880
Capital Equipment
140,000
353,872
3,766
2,840
1,821,265
7,035
7,070
11,755
493,872
Debt Service-Principal
-
Debt Service-Interest
District Budget
-
140,000
353,872
-
-
-
-
-
-
493,872
Total Expenditure
2,994,351
3,237,445
1,097,011
1,189,957
2,551,681
2,139,046
3,960,809
322,695
17,492,994
Total 2015 Budget
30
4,175,687
$17,492,994
Number of
Employees
2015 Budget
% of TCAD
Budget
Administration
9
$2,994,351
17.12%
Information Technology
12
$3,237,445
18.51%
Customer Service
17
$1,097,011
6.27%
Appraisal Support
19
$1,189,957
6.80%
Appeals
6
$2,551,681
14.59%
Commercial & Personal Property
Appraisal
22
$2,139,046
12.23%
46
$3,960,809
22.64%
$322,695
1.84%
17,492,994
100.00%
Department
Appraisal Review Board*
Total Appraisal District

131
District Budget
Departmental Budget Recap
The ARB, while included in the District budget, is managed separately from the appraisal district.
31
% of Total Budget by Department
Appraisal Review

Board*
1.84%
Administration
17.12%
Residential
Appraisal
22.64%
Information
Technology
18.51%
Commercial &
BPP Appraisal
12.23%
Appeals
14.59%
Customer Service
6.27%
Appraisal Support
6.80%
District Budget
Payroll Cost by Department
4,000,000
3,000,000
2,000,000
1,000,000
-
Total Expenditures by Department
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$
32
Revenue Budget
Revenue Budget
Revenue Budget
The revenue budget for fiscal year 2016 is $17,575,994. Since the District uses a balanced budget policy,
budgeted assessments to the taxing units must equal budgeted expenditures. Budgeted assessments to
the taxing units and budgeted expenditures both total $17,495,994. The additional $83,000 in the revenue
budget is for miscellaneous income. This is income that the District is allowed to keep from year to year for
charges for services, investment income and other miscellaneous income items.
Where the Money Comes From...
Other Income
0.47%
Micellaneous
Revenue
0.34%
Investment Income
0.02%
Charges for Services
0.11%
Revenue Budget
Assessments to the taxing
entities
99.53%
Assessments to the taxing entities: Most of the District’s revenue comes from the taxing entities of Travis
County. The District serves the 120 taxing entities which lie within Travis County, including 21 cities, 15
school districts, 14 emergency districts, the county government, the hospital district, the junior college and
67 special districts. Each taxing entity is allocated a portion of the budget equal to the proportion that the
total dollar amount of property taxes imposed in the District by the unit for the tax year in which the budget
proposal is prepared bears the sum of the total dollar amount of property taxes imposed in the District by
each participating unit for that year. The budget liability is then divided into four equal installments paid at
the beginning of each quarter. If a taxing unit decides not to impose taxes for any tax year, the unit is not
liable for any costs of operating the District for that year, and those costs are then allocated amongst the
other taxing entities. The revenue budget for assessments from the taxing entities totals $17,492,994 for the
2016 fiscal year. A chart showing each taxing unit and their proportionate share along with the information
used to calculate their budget liability to the District is provided on pages 36-38.
If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District
must reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is
from. This is shown as a refund of appraisal assessments and is a contra revenue account, which
consequently reduces budgeted revenues required by the taxing units for that fiscal year. For fiscal year
2016, the District does not have any surplus funds being credited back to the taxing units.
33
Other Income: Other income, totaling 0.47% of the District’s revenue budget, is comprised of (1) charges
for services, (2) investment income and (3) miscellaneous revenue.
Investment Income
Charges for Services
$
$
3,000
3.61%
20,000 24.10%
60,000 72.29%
83,000 100.00%
Investment Income: The District currently has two high-yield savings accounts that fluctuate between
0.03% and 0.10% yield. The budgeted investment income for fiscal year 2016 was decreased due to the
nationally low interest rates. The total investment income of $3,000 is 0.02% of the total revenue budget.
Revenue Budget
Charges for Services: The District collects fees from taxpayers and other agencies for data provided.
Examples of data provided by the District for a fee are maps of the county and data exports from the
Districts appraisal software. The total budget for charges for services is $20,000 or 0.11% of the total
revenue budget.
Miscellaneous Revenue: A large portion of miscellaneous revenue is from the rendition penalty collected
for renditions not filed timely. These penalties are collected by the county tax office and split between the
tax office and the appraisal district. The total budget for miscellaneous revenue is $60,000 or 0.34% of the
total revenue budget.
Budgeted Revenues- Last 10 Fiscal Years
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-
34
Budgeted Revenues
The District makes the assumption each year when estimating revenues for the budget that all taxing entities
will pay their liability in full. The District’s amount of uncollected funds ranges from 99.96% to 100.00% of
total budget liability collected.
Total
Assessments to
Taxing Entities
8,164,660
8,122,200
8,325,763
9,829,300
10,674,750
11,856,540
12,595,720
12,689,610
12,914,797
13,375,023
14,246,848
Amount
Collected
8,164,660
8,122,200
8,325,763
8,927,273
10,674,750
11,856,540
11,801,483
12,076,873
11,655,130
13,375,023
14,157,414
Surplus
Credit/RefundReduction of
Liability
902,018
789,802
612,738
1,259,667
89,434
Amount
Not
Collected
9
4,435
(1)
-
Percent of
Assessment
100.00%
100.00%
100.00%
99.99%
100.00%
100.00%
99.96%
100.00%
100.00%
100.00%
100.00%
Revenue Budget
Fiscal Year
Ended Dec.
31
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
35
Revenue Budget
Revenue Budget
Entity
ID
36
Entity Name
Freeze Adj M&O
Taxable Value
2014
Tax Rate
2014 Total
Levy
Percent
of
Liability
2016 Budget
Liability
2016 Quarterly
Payments
01
AUSTIN ISD
$70,912,815,950
1.2220
$920,195,889.77
30.5380%
$ 5,342,016.80
$ 1,335,504.20
02
CITY OF AUSTIN
$93,525,394,689
0.4809
$449,763,623.06
14.9261%
2,611,014.52
652,753.63
03
TRAVIS COUNTY
$119,592,232,144
0.4563
$545,699,355.27
18.1098%
3,167,950.60
791,987.65
05
CITY OF MANOR
$326,761,053
0.7118
$2,325,885.18
0.0772%
13,502.47
3,375.62
06
DEL VALLE ISD
$3,572,562,992
1.4700
$53,777,108.99
1.7847%
312,192.46
78,048.12
07
LAKE TRAVIS ISD
$6,861,431,184
1.4075
$108,064,966.69
3.5863%
627,349.97
156,837.49
08
EANES ISD
$10,137,615,757
1.2125
$135,564,203.49
4.4989%
786,991.40
196,747.85
09
CITY OF WEST LAKE HILLS
$1,514,455,000
0.0534
$808,718.97
0.0268%
4,694.86
1,173.71
1A
HAYS CONSOLIDATED ISD
$7,924,679
1.5377
$129,010.52
0.0043%
748.95
187.24
1C
TRAVIS CO ESD NO 3
$2,361,210,950
0.0908
$2,143,979.54
0.0712%
12,446.45
3,111.61
1D
TRAVIS CO MUD NO 5
$109,959,670
0.7693
$845,919.74
0.0281%
4,910.82
1,227.71
1F
TANGLEWD FOREST LTD DIST
$276,684,650
0.1830
$506,332.91
0.0168%
2,939.42
734.85
1H
COTTONWD CREEK MUD NO 1
$46,939,760
0.9500
$445,927.72
0.0148%
2,588.75
647.19
1J
CYPRESS RANCH WCID NO 1
$84,798,328
0.9000
$763,184.95
0.0253%
4,430.52
1,107.63
10
TRAVIS CO WCID NO 10
$2,994,814,891
0.0295
$883,470.39
0.0293%
5,128.81
1,282.20
11
CITY OF ROLLINGWOOD
$587,286,171
0.2066
$1,213,333.23
0.0403%
7,043.77
1,760.94
12
VILLAGE OF SAN LEANNA
$47,966,929
0.2498
$119,821.39
0.0040%
695.60
173.90
16
LAGO VISTA ISD
$1,064,651,247
1.3200
$16,281,038.58
0.5403%
94,516.38
23,629.09
17
$4,634,433,256
0.0575
$2,664,799.12
0.0884%
15,469.97
3,867.49
18
19
PFLUGERVILLE ISD
2A
$508,960,175
0.0950
$483,512.17
0.0160%
2,806.94
701.73
$8,314,818,627
1.5400
$133,864,252.85
4.4425%
777,122.67
194,280.67
ELGIN ISD
$169,183,179
1.5400
$2,806,080.29
0.0931%
16,290.15
4,072.54
2D
TRAVIS CO MUD NO 6
$161,905,121
0.4600
$744,763.56
0.0247%
4,323.58
1,080.89
2F
CITY OF ROUND ROCK
$298,528,749
0.4147
$1,237,849.46
0.0411%
7,186.09
1,796.52
2G
WMSN CO WSID DIST 3
$50,807,415
0.8082
$410,625.53
0.0136%
2,383.81
595.95
2H
NE TRAVIS CO UTILITY DIST
$201,042,643
0.8760
$1,761,133.55
0.0584%
10,223.92
2,555.98
2J
TRAVIS COUNTY HEALTHCARE DISTRICT
$119,678,451,889
0.1264
$151,273,563.19
5.0202%
878,189.01
219,547.25
20
CITY OF PFLUGERVILLE
$3,433,386,733
0.5336
$18,320,551.61
0.6080%
106,356.37
26,589.09
21
CITY OF LAKEWAY
$3,123,380,575
0.1700
$5,309,746.98
0.1762%
30,824.69
7,706.17
22
COUPLAND ISD
$3,036,863
1.0401
$38,165.31
0.0013%
221.56
55.39
23
TRAVIS CO WCID POINT VENTURE
$158,548,527
0.3991
$632,767.17
0.0210%
3,673.41
918.35
25
HURST CREEK MUD
$414,909,561
0.3710
$1,539,314.47
0.0511%
8,936.19
2,234.05
26
LAKEWAY MUD
$1,039,719,125
0.1836
$1,908,924.31
0.0634%
11,081.89
2,770.47
27
LOST CREEK MUD
$765,607,527
0.0800
$612,486.02
0.0203%
3,555.67
888.92
3A
MARBLE FALLS ISD
$377,998,373
1.2800
$5,895,728.18
0.1957%
34,226.49
8,556.62
3C
TRAVIS CO WCID 17 STEINER RANCH (DA)
$1,901,142,299
0.4285
$8,146,394.75
0.2703%
47,292.30
11,823.07
3D
TRAVIS CO MUD NO 7
$1,696,567
0.9089
$15,420.10
0.0005%
89.52
22.38
3F
CITY OF CEDAR PARK
$330,713,693
0.4850
$1,686,187.21
0.0560%
9,788.83
2,447.21
3G
TRAVIS CO MUD NO 14
$73,526,623
0.9400
$691,150.26
0.0229%
4,012.34
1,003.08
32
WELLS BRANCH MUD
$831,952,336
0.4300
$3,577,395.04
0.1187%
20,767.87
5,191.97
33
SHADY HOLLOW MUD
$270,902,081
0.0493
$133,554.73
0.0044%
775.33
193.83
34
MANOR ISD
$3,697,384,750
1.5150
$63,226,196.11
2.0983%
367,047.28
91,761.82
35
$173,818,002
0.2600
$451,926.81
0.0150%
2,623.57
655.89
Entity
ID
Entity Name
Freeze Adj M&O
Taxable Value
2014
Tax Rate
2014 Total
Levy
Percent
of
Liability
2016 Budget
Liability
2016 Quarterly
Payments
1,138.69
37
$341,123,072
0.2300
$784,583.07
0.0260%
4,554.74
38
DRIPPING SPRINGS ISD
$8,784,331
1.5200
$165,657.68
0.0055%
961.69
240.42
39
TRAVIS CO ESD NO 9
$6,053,031,875
0.0751
$4,545,826.94
0.1509%
26,389.91
6,597.48
166.20
4A
JOHNSON CITY ISD
$8,346,371
1.1482
$114,516.07
0.0038%
664.80
4D
TRAVIS CO MUD NO 8
$69,738,163
0.7213
$503,021.37
0.0167%
2,920.19
730.05
4F
TRAVIS CO MUD NO 10
$98,101,437
0.7800
$765,191.21
0.0254%
4,442.17
1,110.54
4H
TRAVIS CO WCID 17 FLINTROCK (DA)
$253,358,963
0.4526
$1,146,702.67
0.0381%
6,656.96
1,664.24
40
CITY OF CREEDMOOR
$41,737,014
0.3873
$161,647.46
0.0054%
938.41
234.60
41
TRAVIS CO ESD NO 1
$2,164,945,877
0.1000
$2,164,945.88
0.0718%
12,568.17
3,142.04
49
CITY OF LAGO VISTA
$635,775,506
0.6500
$4,132,540.79
0.1371%
23,990.66
5,997.66
$5,755,528,200
1.3375
$82,455,320.60
2.7364%
478,678.20
119,669.55
$3,512,444
0.8756
$30,754.96
0.0010%
178.54
44.64
$254,852,239
0.5411
$1,379,005.47
0.0458%
8,005.55
2,001.39
5A
ROUND ROCK ISD
5D
TRAVIS CO MUD NO 9
5E
SENNA HILLS MUD
5F
CITY OF ELGIN
5G
VILLAGE OF VOLENTE
$39,659,032
0.7501
$297,486.36
0.0099%
1,727.00
431.75
$163,869,284
0.1300
$213,030.07
0.0071%
1,236.70
5H
VILLAGE OF WEBBERVILLE
309.18
$19,569,586
0.2774
$54,286.03
0.0018%
315.15
78.79
50
51
CITY OF JONESTOWN
$378,006,537
0.5656
$2,138,004.97
0.0710%
12,411.77
3,102.94
TRAVIS CO ESD NO 11
$779,453,276
0.0981
$764,643.66
0.0254%
4,438.99
52
TRAVIS CO ESD NO 6
1,109.75
$10,920,602,755
0.1000
$10,920,602.76
0.3624%
63,397.42
15,849.35
55
VILLAGE OF BRIARCLIFF
56
TRAVIS CO ESD NO 5
$229,653,978
0.1605
$368,594.63
0.0122%
2,139.80
534.95
$1,009,301,940
0.1000
$1,009,301.94
0.0335%
5,859.30
1,464.83
57
TRAVIS CO ESD NO 4
$1,535,539,752
0.1000
$1,535,539.75
0.0510%
8,914.27
2,228.57
58
TRAVIS CO ESD NO 10
59
RIVER PLACE MUD
$1,498,213,848
0.1000
$1,498,213.85
0.0497%
8,697.59
2,174.40
$496,592,143
0.3129
$1,553,836.82
0.0516%
9,020.49
6E
2,255.12
WEST TRAVIS CO MUD NO 3
$199,775,570
0.2720
$543,389.55
0.0180%
3,154.54
788.64
6F
CITY OF LEANDER
$412,133,049
0.6529
$2,944,171.55
0.0977%
17,091.81
4,272.95
6G
TRAVIS CO MUD NO 15
$280,562,501
0.3325
$932,870.32
0.0310%
5,415.60
1,353.90
6H
$296,870,812
0.4500
$1,335,918.65
0.0443%
7,755.41
1,938.85
6J
$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
$219,136,675
0.2600
$569,755.36
0.0189%
3,307.60
826.90
7E
VILLAGE OF THE HILLS
$373,094,719
0.0249
$92,714.04
0.0031%
538.23
134.56
7F
VILLAGE OF POINT VENTURE
$161,598,707
0.1095
$176,950.58
0.0059%
1,027.25
256.81
7G
WILBARGER CRK MUD NO 1
$23,106,926
0.9250
$213,739.07
0.0071%
1,240.82
310.21
7H
WILBARGER CRK MUD NO 2
$3,710,059
0.9500
$35,245.56
0.0012%
204.61
51.15
70
TRAVIS CO MUD NO 2
$124,243,780
0.9745
$1,210,755.64
0.0402%
7,028.80
1,757.20
71
TRAVIS CO ESD NO 14
$806,754,901
0.1000
$806,754.90
0.0268%
4,683.46
1,170.86
72
TRAVIS CO ESD NO 12
$1,249,074,202
0.1000
$1,249,074.20
0.0415%
7,251.26
1,812.81
77
TRAVIS CO ESD NO 8
$1,566,875,797
0.0998
$1,563,742.05
0.0519%
9,078.00
2,269.50
8C
TRAVIS CO MUD NO 3
$569,865,024
0.4841
$2,758,716.58
0.0916%
16,015.19
4,003.80
Revenue Budget
Revenue Budget
37
Revenue Budget
Revenue Budget
Entity
ID
Entity Name
2014
Tax Rate
2014 Total Levy
Percent of
Liability
2016 Budget
Liability
2016 Quarterly
Payments
785.88
8H
BELLA VISTA MUD
$108,514,981
0.4990
$541,489.76
0.0180%
3,143.51
8I
WMSN-TR CO WCID NO 1F
$55,896,641
0.9000
$503,069.77
0.0167%
2,920.47
730.12
8J
WMSN-TR CO WCID NO 1G
$250,657,741
0.5368
$1,345,530.75
0.0447%
7,811.21
1,952.80
83
CITY OF BEE CAVE
$1,193,691,422
0.0200
$238,738.28
0.0079%
1,385.95
346.49
84
NORTHTOWN MUD
$514,452,256
0.7360
$3,786,368.60
0.1257%
21,981.02
5,495.26
9B
TRAVIS CO ESD NO 2
$7,153,951,626
0.0982
$7,025,180.50
0.2331%
40,783.31
10,195.83
9C
TRAVIS CO MUD NO 4
$72,567,178
0.7296
$529,450.13
0.0176%
3,073.62
768.40
9D
LAKESIDE WCID NO 1
$123,099,247
0.8000
$984,793.98
0.0327%
5,717.03
1,429.26
9G
LAKESIDE WCID NO 2A
$159,558
0.9700
$1,547.71
0.0001%
8.98
2.25
9H
LAKESIDE WCID NO 2B
$84,245,297
0.9700
$817,179.38
0.0271%
4,743.97
1,185.99
9I
LAKESIDE WCID NO 2C
$85,511,177
0.9700
$829,458.42
0.0275%
4,815.26
1,203.81
9J
LAKESIDE WCID NO 2D
$93,122,416
0.9700
$903,287.44
0.0300%
5,243.86
1,310.96
4J
TRAVIS CO MUD NO 11
$200,500,647
0.7725
$1,548,867.50
0.0514%
8,991.65
2,247.91
4K
TRAVIS CO MUD NO 12
$30,910,519
0.7725
$238,783.76
0.0079%
1,386.21
346.55
4L
TRAVIS CO MUD NO 13
$42,266,492
0.7725
$326,508.65
0.0108%
1,895.48
473.87
5J
KELLY LANE WCID NO 1
$77,563,850
0.9500
$736,856.58
0.0245%
4,277.68
1,069.42
5K
KELLY LANE WCID NO 2
1K
BELVEDERE MUD
2K
$7,425,859
0.9500
$70,545.66
0.0023%
409.54
102.38
$114,980,430
0.4500
$517,411.94
0.0172%
3,003.73
750.93
PRESIDENTIAL GLEN MUD
$24,208,289
0.5019
$121,501.40
0.0040%
705.35
176.34
1,182.12
7J
LAKESIDE MUD NO 3
$92,821,442
0.8775
$814,508.15
0.0270%
4,728.47
8K
TRAVIS CO ESD NO 13
$53,751,224
0.1000
$53,751.22
0.0018%
312.04
78.01
1L
BASTROP-TRAVIS COUNTIES ESD NO 1
$114,748,913
0.0996
$114,289.92
0.0038%
663.49
165.87
7K
SUNFIELD MUD NO 1
8L
TRAVIS CO BEE CAVE ROAD DIST NO 1
2N
2L
$5,890
0.9000
$53.01
0.0000%
0.31
0.08
$197,634,422
0.5706
$1,127,702.01
0.0374%
6,546.65
1,636.66
NORTH AUSTIN MUD NO 1
$80,987,229
0.3399
$275,275.59
0.0091%
1,598.06
399.51
TRAVIS CO MUD NO 16
$97,425,966
0.9500
$925,546.68
0.0307%
5,373.08
1,343.27
5M
LAZY NINE MUD NO 1B
$70,377,056
1.0100
$710,808.27
0.0236%
4,126.46
1,031.61
3M
WILLIAMSON/TRAVIS MUD NO 1
$97,515,195
0.5400
$526,582.05
0.0175%
3,056.97
764.24
8N
ANDERSON MILL LIMITED DISTRICT
$8,501,698
0.1300
$11,052.21
0.0004%
64.16
16.04
236.93
9L
TRAVIS CO WCID 17 SERENE HILLS (DA)
$25,115,601
0.6500
$163,251.41
0.0054%
947.72
6M
TRAVIS CO MUD NO 21
$1,643,197
0.3125
$5,134.99
0.0002%
29.81
7.45
6L
TRAVIS CO MUD NO 17
$6,252,268
0.9500
$59,396.55
0.0020%
344.82
86.20
3N
TRAVIS CO MUD NO 18
$5,586,938
0.7500
$41,902.04
0.0014%
243.25
60.81
4M
PILOT KNOB MUD NO 3
$2,788,764
0.9500
$26,493.26
0.0009%
153.80
38.45
$3,013,277,903.14
100.0000%
17,492,994.00
4,373,248.50
Totals
38
Freeze Adj
M&O Taxable
Value
627,280,786,320
Amount due from Jurisdictions
$
Refund 2013 Surplus Funds
$
Total Revenue to TCAD
$
Cost of Service to Jurisdictions
17,492,994
17,492,994
0.5805%
Note: The liabilities shown above have been calculated based on the 2014 tax rate and the 2014 levy. When the
2015 tax rates and levies are set, the numbers will be recalculated. This will change individual liabilities depending
upon the tax rates set, levy of each jurisdiction, and the taxable values established for each jurisdiction for 2015.
Capital Improvement
Program
Capital Improvement Program
A capital asset, by definition, includes land, improvements to land, easements, buildings, building
improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all
other tangible or intangible assets that are used in operations and that have initial useful lives extending
beyond a single reporting period. The District’s capitalization threshold is $1,000 and a useful life of more
than one year. The District’s finance department is responsible for the establishment, maintenance and
safeguarding of all fixed assets. The District has the following asset classes:
Asset Class
Land
Useful Life
Inexhaustible
50 years
Building Improvements
5-10 years
Computer Equipment
3-5 years
Furniture & Equipment
5-10 years
Vehicles
5 years
For fiscal year 2016, the District has budgeted for a total of $493,872for capital asset expenditures. The
chart below shows the breakdown by department.
Department
Administration (10)
IT (20)
A/C Replacements
Servers
SQL Server Upgrade
Budgeted Cost
$15,000
50,000
75,000
10,000
6,000
7,000
2,500
46,668
10,600
43,574
26,652
45,706
3,098
30,000
12,000
10,076
100,000
$ 493,872
Building
39
Capital Asset Purchases by Department
Administration
28.35%
Information
Technology
71.65%
A/C Replacements
Servers
$
15,000
50,000
75,000
10,000
6,000
7,000
2,500
Reoccuring
$
Nonreoccuring
15,000
50,000
75,000
10,000
6,000
7,000
2,500
46,668
10,600
46,668
10,600
43,574
26,652
43,574
26,652
45,706
3,098
30,000
12,000
45,706
3,098
30,000
12,000
10,076
100,000
10,076
SQL Server Upgrade
40
Total Cost
100,000
Vehicle 1- Male Clerk
Vehicle 2- Maintenance Tech
TCAD Building
FY 2015
FY 2016
FY 2017
FY 2018
$25,000
25,000
120,000
Monitors
100,000
25,000
5,000,000
120,000
100,000
Laptops
15,000
3,000
3,000
Scanners
135,000
30000
30,000
85,000
3,500
3,500
3,500
300,000
55,706
15,000
15,000
Servers
Security Cameras
30,000
10,000
ARB Audio Equipment
15,000
15,000
SAN
Phone System
APC Symettra UPS
3,000
15,000
3,500
17,500
100,000
800,000
800,000
60,000
60,000
125,000
125,000
20,000
Mail Machine
25,000
25,000
Inserting Machine
45,000
45,000
Leibert HVAC
70,000
Sprinkler System
25,000
Totals
3,000
60,000
GIS Wide Format Printer
A/C Units
FY 20202025
$25,000
5,000,000
Desktop Computers
Desktop Printers
FY 2019
20,000
70,000
25,000
500,000
15,000
15,000
15,000
15,000
75,000
$7,520,000
$75,000
$191,500
$106,500
$231,500
$6,377,500
Asset
Total
Replacement
Cost
41
42
43
44
45
46
47
48
49
50
51
52
Debt Administration
Debt Administration
All financing of capital projects must be included in the current year’s proposed budget and approved by the
board of directors. Appraisal Districts are not authorized to levy ad valorem taxes or issue bonded
indebtedness or other debt instruments. Therefore, any capital asset acquisition requiring the use of
financing must be done through the budget process.
Debt Administration
For fiscal year 2016, the District does not anticipate the need to enter into any financing agreements for the
purchase of capital equipment.
53
54
Debt Administration
Department Budgets
Department Budgets
Chief Appraiser
(1)
(1)
Executive Asst.
(1)
(1)
Admin Clerk.
(1)
Finance & Facilities
Director
(1)
Mail Clerk Messenger
(1)
Part Time Maint./Janitor
(1)
Department Budgets
Records Coordinator
(1)
Employee Position
Chief Appraiser
Executive Assistant
Records Coordinator
Mail Clerk Messenger
Admin Clerk
Part Time Maint./Janitor
Number of
Positions
1
1
1
1
1
1
1
1
1
Position
Grade
Exempt
20
15
15
5
5
3
4
2
Hourly Range
$86.54 - $95.19
$49.17 - $68.85
$36.84 - $51.58
$36.84 - $51.58
$19.90 - $27.91
$19.90 - $27.91
$16.62 - $23.28
$18.16 - $25.43
$13.84 - $19.38
Auto
Allowance
$
$ 6,600
$
$
$
$
$
$
$
-
Total Employee Benefit
$47,803
- $51,133
$33,420
- $40,995
$28,675
- $34,348
$28,675
- $34,348
$22,155
- $25,238
$22,155
- $25,238
$20,892
- $23,456
$21,485
- $24,283
$19,822
- $21,954
Total employee benefit is comprised of health, dental, life, disability and long-term care insurance,
retirement, and the employee assistance program that are all provided by the District as terms of
employment.
55
Administration Department
Mission Statement
The mission of the Administration department, which includes human resources, finance, facilities’
maintenance, records management and the offices of the Chief Appraiser and the Deputy Chief of Appraisal
is to provide timely, useful, and accurate information to all internal and external customers including but not
limited to staff, division directors, the Board of Directors, the taxing jurisdictions of Travis County, and all
taxpayers of Travis County, and to assure prudent control of the District’s cash and investments. It is also
the mission of the Administration department to oversee all mission critical tasks of the appraisal district to
ensure completion and to meet all legislative requirements.
Key Responsibilities
The Administration Department’s function is to plan, organize, direct and control the business support
functions related to human resources, budget, finance, purchasing, payroll, facilities maintenance, records
management and mail services.
Department Budgets
Key Tasks & Deadlines
56
Tasks
Performance Reviews/ Merit Increases
Deadline
January 15, 2016
Year End Processing & W2’s
Budget Planning Meetings
January 1, 2016
March 1, 2016
Certified Estimates
Financial Audit
Presentation Preliminary Budget
Appraisal Roll Certification
Director’s Retreat
April 30, 2016
June 15, 2016
June 15, 2016
July 25, 2016
August 10, 2016
Reappraisal Plan
Budget Adoption
Strategic Plan
September 15, 2016
September 15, 2016
October 15, 2016
Annual Report
Open Enrollment
November 1, 2016
November 1, 2016
Key Players
HR, Divisions Directors &
Managers
HR, Finance
Finance, Chief Appraiser,
Division Directors
Chief Appraiser
Finance
Chief Appraiser, Finance
Chief Appraiser
Chief Appraiser, Division
Directors & Managers
Chief Appraiser
Chief Appraiser, Finance
Chief Appraiser, Division
Directors & Managers
Chief Appraiser
HR
Administration
Department
2016 Goals
(HR) Training - New Appraisal Staff
training with emphasis on completing
the 5 year RPA Level IV in 3 years
Output Measure
Number of appraisers completing RPA
Level IV early
Efficiency Measure
Improved quality and efficiency
(Records) Complete and Implement
Public Information Policy
Completion of Policy
Improved consistency in responding
to requests. Ability to recoup costs
for high volume requestors.
(HR) Continue to work with clerical
supervisors to establish
productivity/accuracy goals
Quality of product, meeting time
constrained goals.
Increased accuracy and productivity
and ultimately customer satisfaction.
(HR) Training - Work with managers
and directors to produce training
videos
Consistent employee directed training.
Reduced duplicative effort, improved
consistency in training, reduced
learning curve.
(Finance) Prepare and administer the
District's budget, by obtaining more
input from directors and maximizing
accuracy of budget revenue and
expenditures, and effectively meeting
the short and long-term needs of the
District.
Adoption of 2017 budget by
September 15, 2016.
Award by GFOA for Distinguished
Budget Presentation
# of budget variance reports ran with a
budget variance of less than 10 %
Budget variance percentage- less
than 10%
Number of budget requests made
Accuracy of requests made to
coincide with district wide strategic
goals
Department budget variance
percentage
Department budget variance
percentage
(Finance) Prepare CAFR and other
financial information, which effectively
meets management, Board of Director
and statutory requirements. Create
and annual financial report that is user
friendly and understandable for the
taxpayers and jurisdictions of Travis
County.
Receipt of GFOA Excellence in
Financial Report Award for CAFR
Obtain outside verification of
effectiveness of the CAFR y earning
the GFOA's Award for Excellence in
Financial Reporting
Number and type of financial
resources available on the website
CAFR & Budget Documents available
on website
Create a PAFR (Popular Annual
Financial Report) that meets the
GFOA Requirements
Award for Popular Annual Financial
Report (PAFR) by GFOA
(Deputy Chief) Deputy to become
PTEC instructor
Teach one class with mentor
TCAD to educate appraisers at lower
cost per class with in-house classes
(Deputy Chief) Implement
recommendations from 3rd party
review of Commercial values
Put one category of properties on land
schedules
reduce volume of protests
Department Budgets
Department Goals
57
Department Accomplishments









Department Budgets

58
Implemented public information and records management training into employee onboarding process.
Reduced unemployment liability by using temp-to-perm arrangement in hiring of clerical
staff.
Purged personnel files of documents that had met retention.
Developed methodology for document storage responsive to retention.
Trained department representative in using off-site storage and transitory on-site storage.
Received the GFOA award for Excellence in financial Reporting for the Comprehensive
Annual Financial Report (CAFR).
Received the GFOA Distinguished Budget Presentation Award for the District’s 2014
Budget.
Moved the District’s financial records to a paperless system.
Deputy Chief completed PTEC Instructor training to further his goal of teaching mass
appraisal classes.
Deputy Chief oversaw revaluation of commercial urban core land reducing complaints of
inequality with respect to residential land values.
Administration
2016
Budget
Auto Allowance
Overtime
Medicare Tax
921,851
Personnel Salaries
6,600
11,500
5,000
10,843
Retirement
134,598
Health Insurance
211,462
District pays a matching 1.45% of gross wages
18% Contribution rate
122,273
89,189
Employer paid health insurance at $1,132.16 per employee per month
Direct pay funding
Dental Insurance
3,031
Employer paid dental insurance at $28.07 per employee per month
Life Insurance
1,516
Employer paid life insurance at $14.04 per employee per month
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)
Total Payroll Costs
32,500
Estimate of $32,500 per year
2,061
Department Budgets
Salaries
Detail Description
1,351,527
59
Administration
2016
Budget
Printing
Paper
Department Budgets
Operating Supplies
1,485
9,800
111,200
18,630
Detail Description
300
250
A/P checks
ARB payroll checks
210
250
175
300
ARB direct deposit vouchers (Qty: 500)
Check request forms (Qty: 3000)
Business Cards, ID Badges & Name Plates
Miscellaneous print jobs
Copy paper- 7 orders of 45 cts @ $1400 ea
105,000
1,200
PO box rental
5,000
Shipping charges
6,480
3,750
750
150
Office Supplies $60 per EE per month
First aid supplies
Postage meter supplies
End of year tax forms
7,500
TCAD shirt order
Furniture and Equipment under $1,000
20,000
20,000
Ergonomic chairs (Qty: 40)
Books/Publ/Subs/Data Bases
41,485
18,000
450
105
Metro Study
Austin American Statesman
Austin Business Journal
500
250
500
180
1,200
300
20,000
60
General mail postage
GASB Subscription
Survey monkey
Miscellaneous publications
Property tax code
Online test for applicants
Angelou Economics Monthly Updates
Additional Market Research Publications
Microfilm
1,000
1,000
Appraisal roll & permanent records
Records Management
4,000
1,500
2,500
Biweekly Shredding
Annual records destruction
Total Supplies
207,600
Administration
Dues & Memberships
8,830
Detail Description
2,800
100
Walnut Creek Imp. Assoc. ($700/qtr.)
Metro CAD
175
90
35
360
75
4,000
100
ARMA
TDLR (2 @ $45 ea)
TX Soc. Sec. Program (ERS)
GFOA
GTOT
TAAD
Comptroller's Coop Membership
350
60
500
185
121,665
IAAO
Chase credit card
Other
SHRM
1,000
500
500
Chief Appraiser
HR Director
500
500
500
1,500
2,500
300
2,550
Finance & Facilities Officer
Records Coordinator
TAAD Courses
Angelou Economic Forecast Forum
Annual Legal Seminar (5)
Certified Govt. Finance Officer Exams
GIS/CAMA Conference (3)
1,950
25,000
36,000
750
600
15,000
645
975
675
1,875
1,140
705
3,000
3,000
20,000
Department Budgets
2016
Budget
IAAO Conference (3)
IAAO In-house Training Classes (5 Classes)
In-house Appraisal Institute Courses (3 classes; 15 students
each)
IREM Economic Forecast Forum
Legislative Update (2)
Management Training
Open Government Conference (3)
Property Tax Institute (5)
TA Conference (3)
TAAD Conference (5)
TAAO Conference (3)
TCDRS Conference (3)
ESRI User Conference (2)
Tuition Reimbursement for TCAD Employees
Miscellaneous Training
61
Administration
2016
Budget
Travel/Meals/Lodging
21,830
Detail Description
1,800
540
TAAD Conference - 3 rooms @ $600 ea
TAAD Conference - Meals (4 days @ $45per EE per day)
4,500
2,250
IAAO Conference- Hotel Rooms & Meals (3 attend)
IAAO Conference- Flights (3 @ $750/ea)
GIS/CAMA Conference- Hotel Rooms (3 rooms @
$1,000/Room)
GIS/CAMA Conference- Flight to GA (3 @ $750/ea)
GIS/CAMA Conference- Meals (4 days @ $45/day/person)
Ad Valorem Taxation Seminar- Annual Legal Seminar (5
for 1 night)
3,000
2,250
540
1,100
750
Department Budgets
2,000
1,500
1,600
62
22,500
TAAO Conference (3)
ESRI User Conference (2 rooms @ $1,000 ea)
ESRI User Conference (2 Flights @ $750 ea)
TA Conference
7,500 Employee recognition
10,000 IAAO Designation Reward
5,000
Fee Appraiser License Reward
Board of Directors
57,040
40,040
12,000
1,500
1,500
2,000
Advertising/Legal Notices
21,500
8,500
Property Tax Benefits
8,000
ARB Notice Accepting Application
3,500
1,500
Notice of Budget
Employment Ads $125/month
Utilities
97,140
Telephone & Communication
33,084
Internet Services
38,100
35,000
90,000
4,200
1,020
1,920
Taxpayer Liaison Officer
BOD General Counsel
Annual TAAD Conference (4 BOD Members Attending)
Travel Expenses for BOD Members- TAAD Conference
Other costs associated with the BOD
Electricity & Water - $7,500/Month
Trash Pickup - $350/Month
Recycling - $85/Month
Cable- $160 per month
Local/Long Distance Telephone - $2,750/Month
31,200
6,900
iPad Data Plan- $2,600/month
AT&T Mobility wireless data cards- $575/Month
Human resources legal costs
Administration
Detail Description
Accounting & Audit
16,725
16,000
725
Appraisal Services
462,820
101,820
11,000
350,000
Rental Office Machines
39,600
1,000
38,600
23,459
7,074
4,086
1,000
1,300
Annual Audit Cost
CAFR & Budget Submission to GFOA
BPP Appraisal Services ($101,820)
Circuit of the America Appraisal ($11000)
Fee Appraisals for Commercial & High End Residential
Properties
Postage Security Devise Rental - Annual Charge
Copier Leases - $3,050/Month+ Prop. Tax Charge
Direct Pay Administrative Fee
Flex System Administrative Fee
Interpreter
Laminating Services
10,000
Miscellaneous
30,000
23,000
7,000
Payroll Processing Fees
Time Clocks (40543)
Rental Storage Space
7,730
3,480
4,250
Off-site warehouse & storage - $290/Month
Parking Lot Lease - $850/Month for 5 Months
8,800
6,000
600
500
200
500
1,000
Pitney Bowes Mail Equipment
Fire Alarm Test & Inspect
Elevator Maintenance
Security System
AED Machines
Other Equipment
62,120
11,400
48,000
800
1,200
720
Building Repair/Maintenance
Grounds Maintenance - $950/Month
Building Maintenance - $4,000/Month
Leibert Maintenance
Quarterly Filter Changes ($300/qtr)
Quarterly Pest Control ($180/qtr)
Department Budgets
2016
Budget
63
Administration
2016
Budget
Department Budgets
Property Insurance
7,500
Liability Insurance
32,000
Security Services
101,460
Vehicle Fuel
Vehicle Maintenance
Bank Fees
Total Services
1,800
600
1,800
24,000
11,000
Janitorial Services - ($2,000/Month)
Janitorial Supplies
5,120
500
1,500
Carpet Cleaning twice a year
Tile scrubbing once a year
Special Cleaning
4,200
3,180
94,080
Building Patrol - $350/Month
Fire Alarm Test & Inspect
Armed security officer
Vehicle Fuel - $150/Month
Vehicle Maintenance - $50/Month
Bank Charges - $150/Month
1,295,223
Capital Expenditures
140,000
140,000
64
42,120
Detail Description
2,994,351
15,000
50,000
75,000
A/C Replacement
Transfer to reserves- Capital Expenditures
Administration
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
Salaries
Auto Allowance
921,851
6,600
796,449
13,050
623,193
13,250
563,844
12,834
125,402
(6,450)
15.75%
-49.43%
Overtime
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
11,500
5,000
10,843
134,598
211,462
3,031
1,516
4,000
5,000
9,328
115,799
211,463
2,267
1,516
9,000
16,000
9,739
1,131,072
141,347
2,159
1,444
9,851
15,843
8,426
1,118,399
112,370
1,583
1,410
7,500
1,514
18,800
764
-
187.50%
0.00%
16.23%
16.23%
0.00%
33.72%
0.01%
3,769
3,405
3,390
32,500
2,061
3,242
3,405
3,390
32,500
2,077
3,224
3,405
3,390
33,980
2,077
1,996
1,826
3,390
26,383
-
526
(16)
16.23%
0.00%
0.00%
0.00%
-0.77%
1,351,527
1,203,486
1,993,280
1,878,154
148,041
12.30%
1,485
9,800
111,200
1,600
8,400
103,500
1,936
9,100
103,500
793
9,127
102,928
(115)
1,400
7,700
-7.19%
16.67%
7.44%
Operating Supplies
Furniture and Equipment under
$1,000
18,630
18,260
14,200
11,046
370
2.03%
20,000
5,000
39,000
38,848
15,000
300.00%
Microfilm
Records Management
41,485
1,000
4,000
46,806
1,000
2,440
25,850
1,200
8,180
26,072
9,755
(5,321)
1,560
-11.37%
0.00%
63.93%
207,600
187,006
202,966
198,569
20,594
11.01%
8,830
8,000
8,520
6,057
830
10.38%
Advertising/Legal Notices
Board of Directors
Utilities
121,665
21,830
21,500
22,500
57,040
97,140
33,084
124,930
18,130
31,500
17,300
26,950
102,960
28,800
71,560
21,010
25,750
17,000
34,950
85,720
27,600
91,396
17,468
20,172
11,113
30,585
87,056
29,159
(3,265)
3,700
(10,000)
5,200
30,090
(5,820)
4,284
-2.61%
20.41%
-31.75%
30.06%
111.65%
-5.65%
14.88%
Internet Services
38,100
35,000
33,300
41,000
35,400
27,000
32,467
32,375
4,800
(6,000)
14.41%
-14.63%
Employee Assistance Program
Total Payroll Costs
Printing
Paper
Total Supplies
Dues & Memberships
Department Budgets
2016
Budget
65
Administration
2016
Budget
Department Budgets
Accounting & Audit
Appraisal Services
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
16,725
462,820
15,745
582,820
15,745
113,700
15,715
112,820
980
(120,000)
6.22%
-20.59%
Repair & MaintenanceEquipment
Building Repair/Maintenance
39,600
23,459
30,000
7,730
47,200
268,250
32,000
8,450
34,900
176,550
32,000
18,200
38,290
111,920
28,881
9,206
(7,600)
(244,791)
(2,000)
(720)
-16.10%
-91.25%
-6.25%
-8.52%
8,800
62,120
8,700
62,700
11,750
52,700
7,211
50,041
100
(580)
1.15%
-0.93%
Property Insurance
Liability Insurance
Security Services
Vehicle Fuel
Vehicle Maintenance
42,120
41,700
7,500
32,000
101,460
1,800
600
7,500
32,000
22,900
1,800
600
41,700
4,630
32,505
22,900
2,400
1,200
37,620
4,325
31,863
20,167
1,338
248
420
78,560
-
1.01%
0.00%
0.00%
0.00%
343.06%
0.00%
0.00%
Bank Fees
Prompt Payment Discount
1,800
-
1,800
-
3,600
-
1,735
(48)
-
0.00%
0.00%
1,295,223
1,567,035
918,990
829,181
(271,812)
-17.35%
140,000
-
215,000
-
188,752
-
173,025
-
(75,000)
-
-34.88%
0.00%
-
-
-
-
-
0.00%
140,000
215,000
188,752
173,025
(75,000)
-34.88%
2,994,351
3,172,527
3,303,988
3,078,929
(178,177)
-5.62%
(178,177)
-5.62%
Total Services
Admin Department Net Change 15-16
Increase (Decrease)
66
$
2016 Budget
2015 Budget
$ Inc (Dec)
% Inc (Dec)
2014Budget
2014 Actual
8
1,351,527
207,600
1,295,223
140,000
9
1,203,486
187,006
1,567,035
215,000
-1
148,041
20,594
-271,812
-75,000
-11.11%
12.30%
11.01%
-17.35%
-34.88%
9
1,878,154
198,569
829,181
173,025
9
1,878,154
198,569
829,181
173,025
# of Personnel
Supplies Expenditures
Capital & Debt Expenditures
Total Expenditures
$
2,994,351
$
3,172,527
$
(178,177)
-5.62%
$
3,078,929
$
3,078,929
2016 Administration Expenditures
4.68%
45.14%
43.26%
Department Budgets
6.93%
Administration Expenditures
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
-
2016 Budget
2015 Budget
2014 Budget
67
68
Department Budgets
Department Budgets
Employee Position
Director Information Technology
GIS Manager
Network Support Manager
Data Base Analyst
Software Analyst
Network Technician
Help Desk Application Support
Help Desk Technical Support
Help Desk Technical Support
GIS/PACS Technician
Number
of
Positions
1
1
1
1
1
1
1
1
1
3
Position
Grade
19
12
13
12
10
7
6
4
4
4
$
$
$
$
$
$
$
$
$
$
Hourly Range
46.67 - $ 65.35
32.55 - $ 45.57
34.25 - $ 47.97
32.55 - $ 45.57
29.11 - $ 40.76
23.85 - $ 33.89
22.50 - $ 31.53
18.16 - $ 25.43
18.16 - $ 25.43
18.16 - $ 25.43
Auto
Allowance
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
32,458 - $ 39,647
27,023 - $ 32,035
27,678 - $ 32,958
27,023 - $ 32,035
25,699 - $ 30,183
23,817 - $ 27,539
23,155 - $ 26,631
21,485 - $ 24,283
21,485 - $ 24,283
21,485 - $ 24,283
Total employee benefit is comprised of health, dental, life, disability and long-term care insurance, retirement, and the employee
assistance program that are all provided by the District as terms of employment.
69
Information Technology Department
Mission Statement
The mission of the Information Technology department is to provide, develop, and maintain a highly
effective, reliable, secure and innovative technology infrastructure which supports all facets of the district
staff, division directors, Board of Directors, taxing jurisdictions of Travis County, and all taxpayers of Travis
County in the most cost effective manner.
Department Budgets
The Information Technology department’s function is to manage the activities of the information technology
environment including the network, security, database, and CAMA software administration. This department
is highly technical in all areas for troubleshooting, evaluating, and recommending changes to current and
future network requirements to meet the District’s needs. The IT department works closely with
management and the District’s software vendor to help design and implement new software features and
programming changes, including changes required by legislative mandate. This department coordinates
supplement processing with entities and district staff, works with various departments of the taxing units to
electronically exchange information and provide data/information for all taxing units as requested. The IT
department also processes record requests requiring computer generated information.
70
Key Tasks/Deadlines
Tasks
Annual Development Schedule
PTAD Sales Submission
Application Mailing
Equipment replacement & upgrades
Notice of Appraised Value Mailing
Certification Processing
PTAD EARS Submission
Division Priority Planning
NCOA/CASS Updates
Supplement Processing
Subdivisions Plats
Condominiums Declarations
Annexations, De-annexations
Entity Records
Splits/Merges
Future Year Layer Updates
Deadline
January 6, 2016
January 31, 2016
February 1, 2016
March 31, 2016
April 16, 2016
July 19, 2016
September 1, 2016
September 15, 2016
Quarterly
Monthly
March 31, 2016
March 31, 2016
March 31, 2016
July 10, 2016
September 15, 2016
Year Round
Year Round
Key Players
IT Director
IT Director, Operations Manager
Operations Manager
IT Director, Network Manager
Operations Manager
IT Director, Operation Manager
IT Director, Operations Manger
IT Director
Operations Manager
Operations Manager
GIS Technicians
GIS Technicians
GIS Technicians
GIS Director
GIS Director
GIS Technicians
GIS Technicians
Department Goals
2016 Goals
Replace VM hosts, upgrade VM enterprise
management, and expand Virtual Server Pool /
storage
Output Measure
Successful deployment of
equipment and adding processing
capacity to the network
Efficiency Measure
Less power consumption than
physical machinery
Additional processing power
Increase flexibility minimizing
downtime
Increase mobile technology applications for
appraisal departments
Appraisal staff using iPads in the
field for data collection exclusively
Replace aging machinery at our offsite location
(colo). Configure an environment capable of use
with online filings and disaster recovery
Successful deployment of new
environment at our colocation
less time utilized by Tech
Support entering data
Less paper printing costs
Quicker and more accurate data
collection
Easier management of the
offsite network
Develop and deploy New Taxpayer Portal with
online filings module / expand online presence
Successful development and
deployment of the new web
functionality in late 2015 / early
2016
Develop and deploy additional GIS / Appraisal
tools for staff
Successful deployment of GIS and
appraisal tools for staff.
Increased capacity of machines
able to be added to the network
More reliable operation of the
network in general
Easier response to disaster
recovery
Online filings will reduce data
entry for Customer Service and
Tech Support
Increased web presence and
functionality for the public and
taxing units
Increased accuracy in records
and the appraisal roll in general
Better tools for use in appeals
and evidence packets
Department Budgets
Department
 Successful iPad deployment for full field effort lessening data entry and
finishing the fieldwork process 3 months earlier than prior years.
 Finishing replacement of aging network infrastructure.
 Added significant storage capacity to the network.
 Deployed iPad check in application for information hearings and customer
service visitors.
 Further automated the evidence packet creation process.
 Deployed barcode reader to Pitney Bowes machine for increased efficiency of
mailing variable length documents and evidence packets.
 Deployed an unprecedented number of data analysis tools for staff to clean up
data issues within the appraisal roll.
71
2016
Detail Description
Department Budgets
Budget
Salaries
774,279
Overtime
17,500
Medicare Tax
11,481
Retirement
142,520
Health Insurance
163,031
Dental Insurance
4,042
Life Insurance
2,022
3,991
4,540
2,748
Total Payroll Costs
Printing
Paper
72
Employer paid health insurance at $1,132.16 per employee per
month
Employer paid long-term disability insurance at $.504% of base
salary
Employer paid long-term care coverage at $31.53 per employee per
month
1,126,153
114,800
8,250
12,000
Protest season printing
Renditions
60,000
18,000
50
Notice of Appraised Value Printing
TCAD Envelopes
Business Cards/ID Badges
6,500
10,000
E-file Instructions
Homestead Applications for Audit
3,500
3,500
167,000
140,000
15,000
12,000
IT Paper
Notice of Appraised Values Postage
Renditions Postage
Homestead Applications Postage
2016
Detail Description
Budget
37,500
240,500
75,000
2,240
Total Supplies
25,000
12,500
See Operating Supplies- Equipment Details
See Operating Supplies-Software Details
2,000
240
NCOA/CASS- VariVerge
Texas Property Tax Code
640,540
Dues & Memberships
135
15,500
TDLR Registration
500
15,000
Internet Services
29,900
75,000
9,600
TAAD Courses
Misc. Training- SQL, Vmware, Cisco,
Stormwind, ESRI
See telephone & communications details
69,000
3,500
2,500
Printing Supplies
Office & PC Supplies
Services provided by Subvenion
Miscellaneous Contract Services
Voice Work for Phone System
Off-site storage for backups & perm records
Hardware/Equipment Maintenance
107,585
See hardware maintenance details
663,934
See software maintenance details
Aerial Photography
215,226
Total Services
Department Budgets
Operating Supplies
125,079
90,147
County-wide aerial photography
County-wide aerial photography
1,116,880
73
2016
Budget
($1,000 or more)
Total Capital Equipment
Department Budgets
74
353,872
353,872
3,237,445
Detail Description
See Hardware/Software Capital Expenditure details
(Less than $1,000)
Hardware:
Emergency Hard Drives (20 @ $150 each)
Miscellaneous Parts & Supplies (Approx. $1,200 per month)
Backup Tapes/other equipment
UPS Battery Replacements (20 @ $500)
Microphone Replacement in Panel Rooms (For Panels II & III Remodel)
Monitors (20 @ $220 each)
Scanners (34 @ $875 each)
iPad Air 2 (10 @ $700 each)
Printers (10 @ $250 each)
Projectors (3 @ $900 each)
Laptops (5 @ $900 each)
PCs- Dell Optiplex XE2 (150 @ $990 each)
Wireless Access Points (2)
Total Operating Supplies- Equipment
(Less than $1,000)
Software:
iPad Software/Applications
Miscellaneous Software Purchases
Microsoft Office 2013 (150 licenses)
Total Operating Supplies- Software
Hardware Maintenance
CISCO Maintenance Contract
APC Maintenance
Printer Maintenance (Approx $450/mo)
Printer Maintenance - Requested D110 Printer
Other Equipment & PC Maintenance
Pitney Bowes Inserter
Dell Gold Support for Servers
Vmware Support/Maintenance
Applecare+ for iPads purchased
Total Hardware Maintenance
2016
Budget
3,000
14,400
10,000
10,000
2,500
4,400
29,750
7,000
2,500
2,700
4,500
148,500
1,250
240,500
2016
Budget
10,000
5,000
60,000
75,000
Department Budgets
2016
Budget
37,000
4,300
4,848
3,360
7,500
3,162
25,000
21,425
990
107,585
75
Department Budgets
PACS Co-Development Programming:
PACS Appraisal Maintenance
Database Analyst Services
GIS Mapping Contract
GIS Viewer Maintenance
Pictometry Interface Maintenance
Pacs Field Device- Device Maint.
Pacs Field Device- Server Maint.
Cloud Hosting Fee
GIS Analyst
Report Designer
PACS Co-Development Programming
Commvault
ESRI
Amicus
Barracuda
McAfee
Sage Fund Accounting Annual Maintenance
Phone System Software/Support Maintenance
CD/DVD Publisher
76
Total Software Maintenance
2016
Budget
172,182.37
57,330.00
75,000
13,650.00
2,342.81
25,200.00
5,250.00
14,819
2,888
1,874
200,000
30,000
30,000
2,120
5,000
10,000
8,235
5,124
2,920
663,934
(Internet, Telephone & Data)
Prismnet Co-Loc Servers
Prismnet FiberOptic ISP Services
Domain Registration/Certificates
2016
Budget
7,200
21,600
1,100
Total Internet & Data Services
29,900
($1,000 or more)
Hardware:
Servers
Server Replacement- Physical Servers
Server Replacement- Colo servers
SQL Server Upgrade
Transfer to reserves- Computer Equipment Replacement
Transfer to reserves- Network Equipment Replacement
Total Hardware/Software Capital Expenditures
2016
Budget
10,000
6,000
7,000
2,500
46,668
10,600
43,574
26,652
11,046
34,660
3,098
30,000
12,000
10,076
50,000
50,000
353,872
Department Budgets
Hardware/Software Capital Expenditures
77
2016
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
774,279
17,500
784,183
8,200
708,874
10,018
631,101
7,050
(9,904)
9,300
-1.26%
113.41%
Temporary/Contract
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
11,481
142,520
163,031
4,042
2,022
3,991
11,580
143,749
163,032
3,022
2,022
4,025
1,500
10,521
133,610
118,210
2,878
1,926
5,484
1,305
9,108
126,116
82,731
2,253
1,817
2,676
(99)
(1,229)
(1)
1,019
0
(34)
0.00%
-0.85%
-0.85%
0.00%
33.72%
0.01%
-0.85%
4,540
2,748
4,540
2,769
4,540
2,770
1,440
-
(21)
0.00%
-0.76%
1,126,153
1,127,121
1,000,331
865,596
(968)
-0.09%
Printing
Paper
114,800
3,500
108,610
6,000
108,651
6,250
107,864
2,719
6,190
(2,500)
5.70%
-41.67%
Postage & Freight
Operating Supplies
167,000
37,500
240,500
75,000
2,240
154,500
35,336
40,900
15,000
3,920
159,500
29,504
16,850
15,000
4,700
155,547
29,701
26,547
11,207
300
12,500
2,164
199,600
60,000
(1,680)
0.00%
8.09%
6.12%
488.02%
400.00%
-42.86%
640,540
364,266
340,455
333,885
276,274
75.84%
135
15,500
29,900
75,000
90
8,310
29,900
77,000
165
4,885
34,100
78,800
158
4,394
29,481
71,501
45
7,190
(2,000)
50.00%
86.52%
0.00%
0.00%
-2.60%
9,600
107,585
663,934
215,226
12,000
67,300
665,174
78,240
10,800
62,420
661,720
78,240
9,664
63,181
552,623
75,740
(2,400)
40,285
(1,239)
136,986
0.00%
-20.00%
59.86%
-0.19%
175.08%
1,116,880
938,014
931,130
806,743
178,866
19.07%
Total Payroll Costs
Department Budgets
2014
Budget
Salaries
Overtime
Total Supplies
Dues & Memberships
Internet Services
Professional Services- TA
Hardware/Equipment Maintenance
Aerial Photography
78
2015
Budget
Total Services
($1,000 or more)
Total Capital Equipment
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
353,872
391,000
260,047
201,163
(37,128)
-9.50%
353,872
391,000
260,047
201,163
(37,128)
-9.50%
3,237,445
2,820,401
2,531,963
2,207,386
417,044
14.79%
IT Department Net Change 15-16
417,044
14.79%
Increase (Decrease)
Department Budgets
2016
Budget
79
2016 Budget
2015 Budget
$ Inc (Dec)
% Inc (Dec)
2014 Budget
2014 Actual
12
1,126,153
640,540
1,116,880
353,872
6
1,127,121
364,266
938,014
391,000
6
(968)
276,274
178,866
(37,128)
100.00%
-1.28%
75.84%
19.07%
-9.50%
7
1,000,331
340,455
931,130
260,047
7
865,596
333,885
806,743
201,163
14.79%
$ 2,531,963
$ 2,207,386
# of Personnel
Total Expenditures
$
3,237,445
$
2,820,401
$
417,044
2016 IT Expenditures
10.93%
34.79%
Department Budgets
34.50%
19.79%
IT Expenditures
1,200,000
1,000,000
800,000
2016 Budget
600,000
2015 Budget
2014 Budget
400,000
80
200,000
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
Director Customer Service
(1)
Receptionist
(1)
Employee Position
Customer Service Manager
Customer Service QC Specialist
Customer Service Rep.
Customer Service Rep./Deeds
Customer Service/Receptionist
Customer Service
Representative
(9)
Number
of
Positions
1
1
1
9
4
1
Position
Grade
15
8
3
2
2
2
Customer Service
Representative /Deeds
(4)
Hourly Range
$36.64 - $51.58
$25.57 - $36.33
$15.34 - $23.28
$13.84 - $19.38
$13.84 - $19.38
$13.84 - $19.38
Customer Service QC Spec.
(1)
Auto
Allowance
$
$
$
$
$
$
-
Department Budgets
Manager
Customer Service
(1)
$28,675 - $34,348
$24,483 - $28,478
$20,892 - $23,456
$19,822 - $21,954
$19,822 - $21,954
$19,822 - $21,954
Total employee benefit is comprised of health, dental, life, disability and long-term care insurance, retirement, and the employee
assistance program that are all provided by the District as terms of employment.
81
Customer Service Department
Mission Statement
The mission of the customer service department is to provide assistance to the public in a professional and
courteous manner in addition to ensuring that exemptions are fairly and consistently granted.
The customer service department is responsible for representing the District in frequent contact with the
public. This department assists property owners, property tax professionals, attorneys and the general
public with any request. The customer service department administers homestead, disable veteran and
over-65 exemptions, as well as answering general questions received primarily from walk-in and telephone
inquiries. This department is responsible for ensuring that exemptions are fairly and consistently granted
per the Texas Property Tax Code.
Department Budgets
82
Tasks
Homestead Reset
Deadline
January 31, 2016
Homestead Processing
February-April, 2016
Exemption Audits
December – February
Deed Processing
Mailing Address Corrections
Customer Contact (phone calls, walk-ins)
September 15, 2016
Year Round
Year Round
Year Round
Key Players
Customer Service Director, IT
Director
Customer Service
Representatives
Customer Service
Representatives
Deed Clerks
Deed Clerks
Customer Service
Representatives
Customer Service
Department
2016 Goals
Begin processing with the exemption
portal.
Complete all pending application
processing.
Output Measure
Time spent processing the exemption
applications.
Number of pending/processed
applications.
Efficiency Measure
Staying up to date on
exemption applications.
No pending or incomplete
application.
Cross train staff on all facets of deed and
exemption processing.
Wait time for taxpayers who call or come
to the District.
Satisfied customer rating on
customer service surveys.
Fully trained staff.
Wait time for taxpayers who call or come
to the District.
Less time on phones and at the
counter and more time for
processing.
 Began to cross train staff on all facets of deed and exemption processing.
 Increased knowledge of BPP and GIS, creating less need to pull in staff from
other departments to assist taxpayers.
 All prior years pending exemption applications were processed.
Department Budgets
Department Goals
83
Customer Service
2016
Detail Description
Budget
Salaries
578,028
Overtime
17,500
90,000
Department Budgets
Medicare Tax
Retirement
122,960
Health Insurance
230,961
Dental Insurance
5,726
Life Insurance
2,864
3,443
6,432
month
3,893
Total Payroll Costs
Printing
Operating Supplies
84
9,905
Total Supplies
1,071,712
200
Business cards, name plates & ID badges
6,500
2,500
4,000
14,833
14,193
300
340
21,533
Office Supplies
Plotter Supplies- ink & paper
Accurint publication (8 users @ $115/ea/mo)
Death Data File
2013 Texas Prop. Tax Codes
Customer Service
2016
Detail Description
Budget
250
Repair & Maint. Contracts
1,516
KIPP 7100 Maintenance Agreement
Deed Copies
2,000
Deed Copies
Total Services
3,766
1,097,011
Department Budgets
85
Customer Service
2014
2014
$
%
Budget
Budget
Budget
Actual
Inc (Dec)
Inc (Dec)
578,028
17,500
704,164
10,000
618,771
45,682
535,301
37,626
(126,136)
7,500
-17.91%
75.00%
Temporary/Contract
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
90,000
9,905
122,960
230,961
5,726
2,864
3,443
10,171
126,267
230,961
4,282
2,864
3,535
75,000
10,656
132,281
197,017
4,797
3,209
3,527
61,854
7,066
99,983
120,688
3,156
1,539
2,146
90,000
(266)
(3,307)
(1)
1,444
0
(93)
0.00%
-2.62%
-2.62%
0.00%
33.72%
0.01%
-2.62%
6,432
3,893
6,432
3,923
7,568
4,615
4,535
5,056
(30)
0.00%
-0.76%
1,071,712
1,102,601
1,103,123
878,951
(30,889)
-2.80%
200
-
100
-
960
750
217
436
100
-
100.00%
0.00%
Total Payroll Costs
Department Budgets
2015
Salaries
Overtime
Printing
Paper
Operating Supplies
Books/Publ/Subs/Data
Bases
6,500
5,734
5,758
2,189
766
13.36%
14,833
12,115
7,575
7,497
2,718
22.43%
Total Supplies
21,533
17,949
15,043
10,339
3,584
19.97%
-
45
355
274
(45)
-100.00%
250
1,516
2,000
250
1,800
4,000
900
100
1,800
2,600
99
1,346
2,000
(284)
(2,000)
0.00%
0.00%
-15.78%
-50.00%
Total Services
3,766
6,095
5,755
3,719
(2,329)
-38.21%
Capital Equipment
-
-
3,250
3,162
-
0.00%
Total Capital
Equipment
-
-
3,250
3,162
-
0.00%
Total Operating
Expenditures
1,097,011
1,126,645
1,127,171
896,170
(29,634)
-2.63%
Dues & Memberships
Repair & Maint. Contracts
Deed Copies
86
2016
Customer Service Department Net Change 15-16
Increase (Decrease)
$
(29,634)
-2.63%
2016 budget
2015 Budget
$ Inc (Dec)
% Inc (Dec)
2014 Budget
2014 Actual
17
1,071,712
21,533
3,766
-
13
1,102,601
17,949
6,095
-
4
(30,889)
3,584
(2,329)
-
30.77%
-2.80%
19.97%
-38.21%
0.00%
13
1,103,123
15,043
5,755
-
878,951
10,339
3,719
-
# of Personnel
Total Expenditures
$
1,097,011
$
1,126,645
$
(29,634)
-2.63%
$
1,123,921
$
893,009
2016 Customer Service Expenditures
0.34% 1.96%
Department Budgets
97.69%
Customer Service Expenditures
1,200,000
1,000,000
800,000
2016 Budget
600,000
2015 Budget
2014 Budget
400,000
200,000
87
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
88
Department Budgets
Appraisal Support Director
(1)
Appraisal Support
Manager
(1)
Department Budgets
Appraisal Support
QC Specialist
(1)
Appraisal Support
Specialist (15)
ARB
Admin. Asst. (1)
Employee Position
Appraisal Support Director
Appraisal Support Manager
Appraisal Support QC Specialist
ARB Administrative Assistant
Appraisal Support Specialist
Number
of
Positions
1
1
1
1
15
Position
Grade
15
8
3
3
2
Hourly Range
$36.64 - $51.58
$25.57 - $36.33
$15.34 - $23.28
$15.34 - $23.28
$13.84 - $19.38
Auto
Allowance
$
$
$
$
$
-
$28,675 - $34,348
$24,483 - $28,478
$20,892 - $23,456
$20,892 - $23,456
$19,822 - $21,954
89
employment.
Technical Support Department
Mission Statement
The Appraisal Support Division endeavors to ensure data gathered supporting appraised values are entered
accurately into district records and facilitate communication with customers during the protest season.
The Appraisal Support Division is responsible for entering data accurately, ensuring protests are entered
timely, and verifying all required forms are executed appropriately, scheduling protest hearings and ensuring
that customers receive prompt attention and accurate information.
Department Budgets
90
Tasks
Drawing and entering plans
Appointment of Agent
Fieldwork Inspection Data Entry for all
Appraisal Divisions
Rendition Data Entry
Protest – Entry
Penalty Waivers
Protest – Hearings
Protest - ARB Records
Sketch Verification
Entering Mechanic Liens and Permits
Deadline
All year long
All year long
March 2, 2016
Key Players
Appraisal Support
Appraisal Support
Appraisal Support
June 15, 2016
July 17, 2016
July 17, 2016
October 2, 2016
October 3, 2016
October 5, 2016
November 15, 2016
Appraisal Support
Appraisal Support
Appraisal Support
Appraisal Support
Appraisal Support
Appraisal Support
Appraisal Support
Department Goals
2016 Goals
Draw all plans on system before
Appraisers go to field
Complete BPP Field work and
Renditions
Output Measure
1/hr New
2/hr Remodel
8/hr New
25/hr Changes
Efficiency Measure
Error rate below 1.5% is meeting
standards
standards
30/hr Rendition Scanning
Complete Protest season
11/hr Rendition Processing
43/hr incoming mail
57/hr coding
336/hr mass protest entry
16/hr individual protest entry
7/hr ARB Hearing entry
55/hr Certified letters
standards
Research and enter Building Permits
and Mechanic Liens
27/hr Building Permits
9/hr Mechanic Liens
standards
Enter Appointment of Agents
40/hr Individual
120/hr Mass
standards
 Researched and entered 10,301 building permits and 597 mechanics liens
 Completed 2,142 plans, 3,247 new personal property accounts, and 32,220
personal property changes
 Scanned 24,554 personal property renditions
 Entered, scheduled and entered formal hearing data for 93,974 protests.
 Entered 74,529 Appointment of Agents
 Completed 1,787 new mobile homes, and researched and entered 6,706
mobile home changes
Department Budgets
Appraisal Support
Department
91
Appraisal Support
2016
Detail Description
Department Budgets
Budget
Salaries
677,794
Overtime
26,842
Temporary/Contract
50,000
Medicare Tax
10,919
Retirement
135,544
Health Insurance
258,132
Employer paid health insurance at $1,132.16 per employee per
month
Dental Insurance
6,400
Life Insurance
3,201
3,795
Employer paid long-term disability insurance at $.504% of base
salary
7,189
month
4,351
Total Payroll Costs
Printing
Operating Supplies
Books/Publications/Subscriptions/Databases
Total Supplies
92
1,184,167
100
2,850
420
3,370
Office Supplies
Texas Property Tax Codes
Appraisal Support
2016
Detail Description
Budget
Training
Total Services
90
2,750
TDLR (2 @ $45 each)
1,950
800
App. Support Manager TAAD Courses
App. Support Director Level IV Exam Fee & CEs
2,840
1,190,377
Department Budgets
Dues & Memberships
93
Technical Support
2015
2014
2014
$
%
Budget
Budget
Budget
Actual
Inc (Dec)
Inc (Dec)
Salaries
Overtime
677,794
26,842
834,112
25,000
722,543
22,857
586,052
22,380
(156,318)
1,842
-18.74%
7.37%
Temporary/Contract
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
50,000
10,919
135,544
258,132
6,400
3,201
3,795
27,000
12,554
155,840
285,305
5,289
3,538
4,364
62,000
12,590
148,588
271,719
5,278
3,529
3,963
57,036
8,294
118,167
123,158
3,312
1,842
2,576
23,000
(1,635)
(20,296)
(27,173)
1,110
(337)
(568)
85.19%
-13.02%
-13.02%
-9.52%
20.99%
-9.51%
-13.02%
7,189
4,351
7,946
4,846
8,324
5,077
4,593
8,756
(757)
(495)
-9.52%
-10.21%
1,184,167
1,365,794
1,266,468
936,166
(181,627)
-13.30%
100
2,850
100
3,024
100
2,828
91
2,383
(174)
0.00%
-5.75%
420
-
-
-
420
420.00%
Total Supplies
3,370
3,124
2,928
2,474
346
7.87%
Dues & Memberships
Training
90
2,750
90
2,750
150
1,800
190
1,790
-
0.00%
0.00%
Total Services
2,840
2,840
1,950
1,980
-
0.00%
1,190,377
1,371,758
1,271,346
940,619
(181,381)
-13.22%
(181,381)
-13.22%
Total Payroll Costs
Department Budgets
2016
Printing
Operating Supplies
Books/Pubs/Subs/Databases
Total Operating
Expenditures
Appraisal Support Department Net Change 15-16
Increase (Decrease)
94
$
2016 Budget
2015 Budget
21
1,184,167
3,370
2,840
-
21
1,365,794
3,124
2,840
-
# of Personnel
Total Expenditures
$
1,190,377
$
1,371,758
$ Inc (Dec)
% Inc (Dec)
2014 Budget
2014 Actual
(181,627)
246
-
0.00%
-13.30%
7.87%
0.00%
0.00%
-
1,266,468
-
$ (181,381)
-13.22%
$
-
$ 1,266,468
2015 Technical Support Expenditures
0.25%
0.24%
Department Budgets
99.51%
Technical Support Expenditures
1,400,000
1,200,000
1,000,000
800,000
2016 Budget
2015 Budget
600,000
2014 Budget
400,000
200,000
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
95
96
Department Budgets
Employee Position
Sr. Litigation Attorney
Sr. Litigation Appraiser
Litigation Attorney
Litigation Appraiser
Paralegal
Position
Grade
19
14
13
9
5
$
$
$
$
$
Hourly Range
46.67
- $ 65.35
35.97
- $ 50.36
34.25
- $ 47.97
27.75
- $ 38.87
19.90
- $ 27.91
Auto
Allowance
$ 2,400
$ 4,800
$ 2,400
$ 4,800
$
-
Department Budgets
Number
of
Positions
1
1
1
1
2
$
$
$
$
$
32,458
$ 39,647
28,340
$ 33,878
27,678
$ 32,958
25,176
$ 29,456
22,155
$ 25,238
employment.
97
Appeals Department
Mission Statement
In furtherance of the mission of the Travis Central Appraisal District, the Appeals division through its
attorneys, paralegals and litigation appraisers, seek to provide legal analysis and property valuations for the
District during informal and formal hearings, settlement conferences, mediations, arbitrations, SOAH
hearings, and lawsuits filed in Travis County in accordance with the Texas Property Tax Code and appraisal
practices and standards, and to carry out the duties in a professional, friendly, courteous and ethical
manner.
Department Budgets
98
Key responsibilities of the legal staff include, but are not limited to: managing lawsuits, arbitrations, SOAH
hearings, mediations and settlement conferences (internally and those of outside counsel); preparation and
review of expert reports; filing and answering lawsuits; preparing and answering discovery, motions, and
judgments; and providing legal advice on day-to-day issues arising out of issues involving the Texas
Property Tax Code, exemption application, contracts, open meetings, and public information requests.
Additional responsibilities include conducting staff training/CLE, legislative bill tracking and analysis, as well
as notarizing and translating forms and documents. The litigation appraisers handle all the arbitrations and
coordinate valuation efforts for use in SOAH hearings, mediations and settlement conferences involving real
property.
Tasks
Case Transfers
Arbitrations
Mediations
Settlement Conference
Lawsuit Preparation
Deadline
Year Round
Year Round
Year Round
Year Round
Year Round
Key Players
Paralegal
Arbitration Appraiser
Attorney, Division Appraiser
Department Goals
2016 Goals
Lawsuits management and
resolution utilizing settlement
conferences, mediation, and trial,
through effective input from the
chief appraiser, directors, and
managers, as well as involvement
by the entities.
Resolution of lawsuits, date range
2010-2011 through the utilization of
motion to dismiss, plea to the
jurisdiction, and negotiation.
Output Measure
Standard and Metrics measured
by closure of lawsuits by property
type, method of resolution, cost of
litigation, percent loss.
Efficiency Measure
Q.C. The accuracy, efficiency and
number of lawsuits, arbitrations
and SOAH hearings resolved in
the time frame measured.
Standard and Metrics the
elimination of lawsuits involving
three tax years or greater in suit.
(Exception, complex litigation and
inactive lawsuit handling by
Plaintiff)
Standard and Metrics examining
cost to defend lawsuits handled
by in-house counsel and outside
counsel firms, and budget
expenditure for outside appraisals
and expert witnesses fees.
Q.C. Decreased backlog of dated
and voluminous lawsuits filed
against the district, thereby
decreasing cost to defend.
Develop effective management of
market and equity arbitration,
utilizing skills and expertise of mass
appraisers.
Standard and Metrics train and
assign Arbitrations, by portfolio,
as directed by the Senior
Litigation Appraiser and
department directors.
Q.C. Work with the directors of
each department to enlist the skills
and resources of the residential,
BPP, and commercial divisions to
prepare reports and attend
Arbitration. Review all reports prior
to submission and provide training
as needed.
Implement 84th Legislative
Changes to the Property Tax Code,
anticipating and preparing for future
changes impacting CADS.
Standard and Metrics measured
by implementation of legislative
changes impacting the District.
Implementation of legislative
changes impacting ad valorem tax
law through review of policy and
staff training.
Manage Appeals budget involving
lawsuit expenses, outside counsel
and expert witnesses and reports
through effective file management
and oversight.
Initial assessment of cause of
action filed by property owner,
potential for negotiations, and
unresolved issues, directing the
resources needed to defend the
lawsuit at its inception.
Department Budgets
Appeals
Department
 Legislative bill analysis for 2015 legislative session
 Jury trial and win Inland American Lodging Austin Arboretum LP
(Renaissance Hotel)
 Resolution of all 2006 lawsuits through motions and dismissals
 Resolution of all but twenty-five 2007-2009 lawsuits through motions and
dismissals
99
Appeals
2016
Budget
Salaries
Department Budgets
Auto Allowances
514,321
14,400
Overtime
2,000
Medicare Tax
7,631
Retirement
94,735
Health Insurance
81,516
Dental Insurance
2,021
Life Insurance
1,011
2,653
2,270
month
1,374
Total Payroll Costs
Printing
723,931
50
Business cards, Name Plates and ID Badges
Operating Supplies
1,080
$15 per employee per month - office supplies
5,355
Total Supplies
100
Detail Description
6,485
3,300
405
110
125
200
460
500
135
120
West Payment Center Information Charges
Texas Rules of Civil Trials
Texas Pretrial Deadline Calculator
Texas Civil Forms
Texas Rules of Evidence Handbook
Texas Practice Handbook on Discovery
Other Miscellaneous Publications
Texas Practice V21
Texas Property Tax Code
Appeals
Dues & Memberships
2,640
1,000
1,500
1,500
Attorney & Court Costs
SOAH
Arbitration Refunds
Expert Witness Costs
Total Services
1,535,000
Detail Description
1,330
90
150
470
600
Appraisal Institute
TDLR License Renewal
Paralegal Division Annual Membership
State Bar Dues
TX Brokers License Renewal
For use in conjunction with appraisal courses & meetings
Online E-filing Charges
1,120,000
250,000
5,000
10,000
150,000
Outside Legal Council
Transfer to Reserve for Litigation
Mediation Fees
Other Legal Costs
Legal Settlements
1,500
Estimated 1 per year at $1500 each
28,125
Estimated 125 per year at $225 each
250,000
Department Budgets
2016
Budget
1,821,265
2,551,681
101
Appeals
Department Budgets
2016
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
Salaries
Auto Allowances
Overtime
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
514,321
14,400
2,000
7,631
94,735
81,516
2,021
1,011
2,653
2,270
1,374
507,057
13,500
2,000
7,530
93,470
81,516
1,511
1,011
2,617
2,270
1,385
487,197
13,200
2,000
7,233
89,793
74,105
1,439
963
2,394
2,270
1,385
476,960
12,678
2,070
6,998
89,729
47,381
1,460
1,423
2,164
2,210
-
7,265
900
102
1,264
(0)
510
0
35
(11)
1.43%
6.67%
0.00%
1.35%
1.35%
0.00%
33.72%
0.01%
1.35%
0.00%
-0.79%
Total Payroll Costs
723,931
713,867
681,979
643,072
10,065
1.41%
Printing
Operating Supplies
Bases
50
1,080
50
1,440
100
1,440
472
(360)
0.00%
-25.00%
5,355
5,735
7,215
3,764
(380)
-6.63%
Total Supplies
6,485
7,225
8,755
4,236
(740)
-10.24%
2,640
1,000
1,500
1,500
1,535,000
1,500
28,125
250,000
3,030
1,500
2,000
2,500
1,285,000
1,500
28,125
250,000
3,030
1,500
2,000
2,500
1,041,318
3,000
28,125
135,000
2,550
1,007
1,177
345,000
4,050
158,492
(390)
(500)
(500)
(1,000)
250,000
-
-12.87%
-33.33%
-25.00%
-40.00%
19.46%
0.00%
0.00%
0.00%
1,821,265
1,573,655
1,216,473
512,275
247,610
15.73%
2,551,681
2,294,747
1,907,207
1,159,583
256,935
11.20%
Appeals Department Net Change 15-16
Increase (Decrease)
256,935
11.20%
Dues & Memberships
Attorney & Court Costs
SOAH
Arbitration Refunds
Total Services
Total Operating
Expenditures
102
2015
Budget
# of Personnel
Total Expenditures
2016 Budget
6
723,931
6,485
1,821,265
$ 2,551,687
2015 Budget
6
713,867
7,225
1,573,655
$ 2,294,753
$ Inc (Dec)
10,065
(740)
247,610
$ 256,935
% Inc (Dec)
0.00%
1.41%
-10.24%
15.73%
0.00%
11.20%
2014 Budget
6
681,979
8,755
1,216,473
$ 1,907,213
2014 Actual
643,072
4,236
512,275
$ 1,159,583
2016 Appeals Expenditures
28.37%
0.25%
Department Budgets
71.38%
Appeals Expenditures
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
2016 Budget
1,000,000
2015 Budget
800,000
2014 Budget
600,000
400,000
200,000
103
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
104
Department Budgets
Department Budgets
Employee Position
Director Commercial & BPP Appraisal
Commercial Manager
Personal Property Manager
Commercial Appraisal Support Spec.
Sr. Personal Property Appraiser
Personal Property Appraiser
Commercial Appraiser
Personal Property Appraiser
Administrative Assistant
Number
of
Positions
1
2
1
1
1
1
7
7
1
Position
Grade
18
10
10
6
6
6
6
5
3
Hourly Range
$36.64 - $51.58
$28.97 - $40.76
$28.97 - $40.76
$21.83 - $31.53
$21.83
$31.53
$21.83
$31.53
$21.83
$31.53
$20.46
$27.91
$15.34
$23.28
Auto
Allowance
$ 6,600
$ 6,600
$ 6,600
$
$ 6,600
$ 6,600
$ 6,600
$ 6,600
$
-
$28,675
$34,348
$25,699
$30,183
$25,699
$30,183
$23,155
$26,631
$23,155
$26,631
$23,155
$26,631
$23,155
$26,631
$22,155
$25,238
$20,892
$23,456
employment.
105
Commercial Appraisal Department
Mission Statement
The mission of the Commercial Appraisal department of the Travis Central Appraisal District is to provide
accurate appraisals of all commercial properties in Travis County at one hundred percent of market value,
equally and uniformly, in a professional and ethical manner, according to the Texas Property Tax Code,
USPAP, and generally adhered to IAAO standards but for jurisdictional exceptions. The mission of the
Business Personal Property Appraisal department is to discover, value and resolve disputes of all business
personal property within Travis County following Uniform Standards of Professional Appraisal Practice
(USPAP) Standard 6 for mass appraisal; To treat all businesses fairly and uniformly as they relate to others
in their industry; To comply with the Texas Comptrollers’ guidelines and work in unison with all other
departments to convey an accurate and fair representation of market value for the local taxing jurisdictions.
Department Budgets
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.
106
Tasks
Fieldwork Inspections
Sales Verification
Valuation – Schedule building
Deadline
February 1, 2016
March 1, 2016
April 11, 2016
Valuation – Calibration
Property Value Study Prep
Protest – Evidence Preparation
Dealer Inventory & Aircraft
Field Inspections
Depreciation & Schedule Building
Rendition Processing
April 11, 2016
April 31, 2016
May 15, 2016
July 19, 2016
September 15, 2016
February 1, 2016
March 15, 2016
March 15, 2016
June 1, 2016
April 31, 2016
May 15, 2016
July 19, 2016
September 15, 2016
Key Players
Commercial Appraisers
Commercial Director &
Managers
Commercial Director
Commercial Director
VIT Appraiser
BPP Appraisers
BPP Director
BPP Appraisers
BPP Director
BPP Appraisers
BPP Appraisers
BPP Director
Department Goals
2016 Goals
Create a digital income and expense
storage database to assist with commercial
model creation.
Develop an automated process to create
equity grids.
Output Measure
Ability to use multiple years' data to
track property performance.
Integrate the iPad field devices into our
daily workflows during the 2016 field cycle.
Having the ability to track and query
commercial field work data.
Develop a research centric valuation team.
Foster continued cross training of
Commercial and BPP staffs.
Number of appraisers qualified to
conduct micro-level research i.e.,
“data mining"
perform cross-departmental functions.
Get an early start on 2016 field work.
Field work start date
Learn and support the commercial
department with informal and other
appraisal tasks
perform cross-departmental functions.
Reduces the organizational
exposure if some personnel leave
the district by having qualified
employees to step in and
immediately produce.
Build on taxpayer outreach video to expand
into other areas, i.e. Freeport , Spanish
videos
New outreach videos in English and
Spanish
Educating the public about their
statutory requirements will improve
taxpayer participation and increase
efficiencies
Create an online rendition portal for use in
2016.
Online rendition access portal
Online renditions will streamline
the rendition process
Improve TCAD rendition form for easier
use, entry, and processing.
New rendition form
Revamped rendition forms will
expedite the rendition entry
process.
Conduct personal interior site visits on each
account that hasn't been rendered in the
last three years.
Performing site visits
Will give a more accurate valuation
of properties that have failed to
render their Business Personal
Property.
System generated equity grids.
Efficiency Measure
Produce better commercial models
in a tighter timeframe with less
manual intervention.
Significantly reduce the man hours
spent manually creating equity
grids.
More expedient field cycle allowing
more time for the valuation phase
of the appraisal calendar.
Continual progress towards an
accurate reflection of market value
based on data driven results.
Reduces the organizational
exposure if some personnel leave
the district by having qualified
employees to step in and
immediately produce.
Earlier field work start date will
allow for more time dedicated to
valuation and review.
Department Budgets
Commercial & Personal Property Appraisal
Department
107
Department Budgets
 Modernized presentation style and created a more comprehensive ARB
evidence packet for the commercial department.
 Completed 2015 valuation cycle in less time than prior years allowing for the
department to better prepare their defense of commercial values.
 Implemented data mining techniques to acquire more market data and create
a more accurate appraisal roll.
 Created a positive departmental culture that promotes collaboration while
concurrently achieving organizational results.
 Created an information video showing taxpayers how to properly complete a
BPP rendition form.
 Hosted multiple face-to-face seminars with taxpayers related to the information
rendition video.
 Changed the process for handling freeport exemptions and mixed-use vehicle
valuations so that each appraiser handles their own valuations.
 Current personal property appraisers completed all field work and associated
responsibilities with one open appraiser position.
108
2016
Budget
Auto Allowances
Medicare Tax
1,328,900
125,402
21,049
Retirement
261,302
Health Insurance
298,890
Dental Insurance
7,410
Life Insurance
3,707
7,316
8,324
Employer paid long-term care coverage at $31.53 per employee per month
5,038
Total Payroll Costs
Printing
Operating Supplies
2,067,339
450
1,970
Department Budgets
Salaries
Detail Description
$5 per employee per month
109
2016
Budget
62,252
Department Budgets
500
500
500
240
32,000
2,500
130
2,500
700
6,489
1,230
650
1,000
200
400
1,200
500
150
375
190
1,100
12
60
100
105
75
8,006
600
240
Austin Area Apartment Survey
Austin Office Market Survey
Austin Area Multi-tenant Retail Survey
Texas Property Tax Codes 2013
CoStar
Austin Investors Interest
Other miscellaneous subscriptions
Annual Trends PKF Consulting
Reis Services Subscription
M&S Commercial Cost Estimator 7 (1 seat)
Valuation Services Book
Loopnet Commercial Sales Subscription
Robert G. Watts- Realtyrates.com
Real Estate Research Corp.
Smith Travel Research Publication
Apartment Association Income/Expense Survey
Aircraft Bluebook
BUC Used Boat Guide
Truck blue books & other publications
Guide for Construction Equipment
American Hospital Association
Texas Parks and Wildlife
Used Car Guide
Older Used Car Guide
Tax Guide- Infonation, Inc.
Vehicle Inquiries
Texas Property Tax Codes
Total Supplies
64,672
Dues & Memberships
1,035
TDLR Registration Appraisal Licenses @ $45 each
6,000
Total Services
7,035
110
Detail Description
2,139,046
Salaries
Overtime
Auto Allowances
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
Total Payroll Costs
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
1,328,900
125,402
21,049
1,303,248
2,500
123,600
20,671
1,235,646
250
121,800
19,682
1,181,679
181
109,223
17,003
25,652
(2,500)
1,802
378
1.97%
0.00%
1.46%
1.83%
261,302
298,890
7,410
3,707
7,316
8,324
5,038
256,604
298,891
5,541
3,706
7,185
8,324
5,077
246,319
259,367
5,037
3,369
6,515
7,945
4,846
242,821
180,055
4,819
3,336
4,681
5,898
-
4,698
(1)
1,869
0
132
(39)
1.83%
0.00%
33.72%
0.01%
1.83%
0.00%
-0.76%
2,067,339
2,035,347
1,910,776
1,749,696
31,992
1.57%
Printing
Operating Supplies
Bases
450
1,970
350
1,392
523
2,100
415
1,788
100
578
28.57%
41.52%
62,252
57,532
54,311
53,627
4,720
8.20%
Total Supplies
64,672
59,274
56,934
55,830
5,398
9.11%
1,035
6,000
-
1,195
11,000
-
1,360
8,200
400
1,038
4,762
-
(160)
(5,000)
-
-13.39%
-45.45%
0.00%
7,035
12,195
9,960
5,800
(5,160)
-42.31%
2,139,046
2,106,816
1,977,670
1,811,325
32,230
1.53%
Dues & Memberships
Travel Meals & Lodging
Total Services
Total Operating
Expenditures
Commercial Appraisal Department Net Change 15-16
Increase (Decrease)
$
32,230
Department Budgets
2016
Budget
1.53%
111
# of Personnel
2016 Budget
10
2,067,339
64,672
7,035
-
2015 Budget
13
2,035,347
59,274
12,195
-
$ Inc (Dec)
-3
31,992
5,398
(5,160)
-
Total Expenditures
$ 2,139,046
$ 2,106,816
$
32,230
% Inc (Dec)
-23.08%
1.57%
9.11%
-42.31%
0.00%
2014 Budget
13
1,910,776
56,934
9,960
-
2014 Actual
1.53%
$ 1,977,670
$ 1,811,325
1,749,696
55,830
5,800
-
2016 Commercial Appraisal Expenditures
3.02%
0.33%
Department Budgets
96.65%
Commercial Appraisal Expenditures
2,500,000
2,000,000
1,500,000
2016 Budget
2015 Budget
1,000,000
112
2014 Budget
500,000
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
Director Residential Appraisal
(1)
Appraisal Research
Specialist
(1)
Admin. Asst
(1)
Support Specialist
(1)
Manager
Manager (3)
(1)
Manager
(1)
Land/Ag – Residential
Appraisal Manager
(1)
Residential Apprsiser
(10)
(31)
(10)
(10)
Land Analyst
(1)
Ag Administrator
(1)
Department Budgets
Manager
(1)
(6)
Employee Position
Number
of
Positions
Position
Grade
Hourly Range
Auto
Allowance
Total Employee
Benefit
Director Residential Appraisal
Land/Ag- Residential Appraisal
Mgr.
Residential Appraisal Manager
Appraisal Research Specialist
Land Analyst
Residential Appraisal Team Lead
Residential Appraiser
Administrative Assistant
Ag Administrator
1
18
$36.64
-
$51.58
$
4,800
$28,675
-
$34,348
1
3
1
1
4
32
1
1
10
10
9
6
6
5
4
3
$28.97
$28.97
$27.27
$21.83
$21.83
$20.46
$17.89
$15.34
-
$40.76
$40.76
$38.87
$31.53
$31.53
$27.91
$25.43
$23.28
$
$
$
$
$
$
$
$
4,800
6,600
6,600
6,600
6,600
6,600
6,600
$25,699
$25,699
$25,176
$23,155
$23,155
$22,155
$21,485
$20,892
-
$30,183
$30,183
$29,456
$26,631
$26,631
$25,238
$24,283
$23,456
Support Specialist
1
2
$13.84
-
$19.38
$
6,600
$19,822
-
$21,954
employment.
113
Residential Appraisal Department
Mission Statement
The mission of the Residential Appraisal department of the Travis Central Appraisal District is to incorporate
best practices to provide accurate appraisals of all residential properties in Travis County at market value,
equally and uniformly in a professional and ethical manner within the framework of the Texas Property Tax
Code and USPAP, subject to jurisdictional exceptions, and within the guidelines and standards of IAAO. The
residential department is also responsible for the appraisals of all taxable land parcels and determining if the
property is qualified for open space valuation in Travis County.
Department Budgets
The Residential Appraisal department is responsible for the fair and equitable appraisal of all residential
property in Travis County, including houses, mobile homes, duplexes, triplexes, fourplexes and residential
condominiums. This department is responsible for applying the generally accepted appraisal methods to
estimate the value of all residential property in Travis County and producing an accurate residential
appraisal roll. This department is also responsible for the scheduling that allows for the systematic
processing of residential protests in a timely manner that will allow the District to certify timely. This
department values all land, builder’s inventory and places productivity (usually call Ag) values on properties.
114
Key Tasks and Deadlines
Tasks
Fieldwork Inspections
Agricultural Applications
Deadline
February 1, 2016
February 1, 2016
Sales Verification
Fieldwork Inspections- Agricultural
Valuation – Schedule building
Valuation – Calibration
Valuation- Schedule Building
March 1, 2016
March 31, 2016
April 11, 2016
April 11, 2016
April 11, 2016
April 31, 2016
May 15, 2016
July 19, 2016
September 15, 2016
Key Players
Residential Appraisers
Land-Residential Manager, Ag
Administrator
Residential Director & Managers
Residential Director
Residential Director
Department Goals
2016 Goals
Use Marshall & Swift to use a blended
cost for 1-1/2, 2, & 3 story houses.
Output Measure
Sales and Equity grids will be
cleaner and Unit Class
Adjustments will be minimal.
Utilize new 'Class Calculator' for Field
Work.
Appraisers will be less subjective
when classing a house.
Develop a Training Program for Field
Work, Valuation, and Appeals.
To get all Appraisers on the same
page in all aspects of our job.
Urban Land Study continuation.
Develop land schedules for the
remaining Urban Core.
Get the Dissociative Sketch's out of
the system and add the Sketch to the
respective properties - @ 23,000
accounts
Rework the Cost Tables for property
types 02, 15, 16, & 18's.
Better values based on square
footage of the land, rather than 'lot
values' with varied adjustments.
Sales and Equity grids will be
easier to read and explain.
Look at the Strata within the Strata in
dealing with smaller square foot
properties with low sale ratios.
Set-up the High Rise Condo's (99C's)
with Marshall & Swift cost tables for
High Rise Apartment Buildings.
Will bring cost numbers up to
Industry Standards (Marshall &
Swift) and will make it easier to
adjust land schedules.
Will help with the PVS study and
help deal with low ratios.
High Rise Condos have flat values
with View and Floor adjustments we need the cost data for them to
work in the grids
Efficiency Measure
Multi-level properties will more
closely match Marshall & Swift
and make our data more
uniform.
Classes of homes will be more
uniform and easier to defend
during the Appeals cycle.
More uniform task, and fewer
questions regarding our different
cycles.
Would simplify raising land
value, when needed, and fewer
individual adjustments for land.
Will remove all the segments
with -0- value from the system
and the grids.
Will reduce the Mass Market
Adjustment used for these
properties dramatically.
Will smooth out the varied
differences with low ratios and
high ratios in the same
Neighborhood.
Will be easier to value these
units when a Cost basis is
established and easier to explain
how we arrived at our number.
 Utilized the iPad field device to complete over 33,000 field checks. This
provided the District with cost savings from not printing field cards and maps,
and saved processing time for the appraisal support department.
 Reworked land adjustments so that land values are equal and uniform between
SFR and duplex/condo properties.
 Adjusted the cost tables for duplexes and condos so that the values do not
have large mass market adjustments.
 Ceased taking percent complete properties to cost value so that values are
more accurately reflected and a “false” homestead cap is not created.
 Worked with the tax agents to begin information hearings sooner which will
allow the residential appraisers to begin fieldwork sooner, which subsequently
leaves more time for valuation resulting in more accurate values.
Department Budgets
Department
115
2016
Budget
Salaries
Auto Allowances
Overtime
Medicare Tax
280,200
6,000
39,440
489,601
Health Insurance
624,952
Dental Insurance
15,494
Department Budgets
2,439,134
Retirement
Life Insurance
116
Detail Description
Total Payroll Costs
7,750
13,709
17,405
month
10,534
3,944,219
1,000
400
Residential Forms
Printing
1,400
Operating Supplies
5,000
Operating Supplies
3,120
100
500
750
325
525
920
Austin Business Journal Subscription
Miscellaneous Publications
Manufactured Housing Guide
Residential Cost Handbook
Loopnet Sales Subscription
2015 Texas Property Tax Code
Total Supplies
9,520
Dues & Memberships
2,070
TDLR Registration Appraisal Licenses @ $45 each
5,000
TAAD Courses
Total Services
7,070
3,960,809
Salaries
Auto Allowances
Overtime
Temporary/Seasonal Work
Medicare Tax
Retirement
Health Insurance
Dental Insurance
Life Insurance
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
2,439,134
280,200
6,000
39,440
489,601
624,952
15,494
7,750
13,709
17,405
10,534
2,415,409
273,600
5,000
38,972
483,793
624,955
11,586
7,749
13,546
17,405
10,616
1,906,585
229,200
5,507
29,836
384,113
469,332
9,115
6,097
10,216
14,379
8,769
1,827,245
213,531
2,664
28,282
383,993
284,972
8,388
5,370
7,867
10,890
-
23,725
6,600
1,000
468
5,808
(2)
3,907
1
163
(82)
0.98%
2.41%
20.00%
0.00%
1.20%
1.20%
0.00%
33.72%
0.01%
1.20%
0.00%
-0.77%
Total Payroll Costs
3,944,219
3,902,630
3,073,149
2,773,204
41,588
1.07%
Printing
Operating Supplies
Operating SuppliesEquipment
Bases
1,400
5,000
750
5,100
2,987
6,300
1,120
4,369
650
(100)
86.67%
-1.96%
-
-
750
-
-
#DIV/0!
3,120
4,565
7,645
1,518
(1,445)
-31.65%
9,520
10,415
17,682
7,007
(895)
-8.59%
2,070
5,000
-
1,665
19,500
-
2,465
15,665
-
2,650
9,393
-
405
(14,500)
-
24.32%
-74.36%
0.00%
7,070
21,165
18,130
12,043
(14,095)
-66.60%
Capital Equipment
-
-
-
-
-
0.00%
-
-
-
-
-
0.00%
3,960,809
3,934,210
3,108,961
2,792,254
26,598
0.68%
26,598
0.68%
Total Supplies
Dues & Memberships
Travel Meals & Lodging
Total Services
Total Operating
Expenditures
Residential Appraisal Department Net Change 15-16
Increase (Decrease)
$
Department Budgets
2016
Budget
117
# of Personnel
2016 Budget
46
3,944,219
9,520
7,070
-
2015 Budget
44
3,902,630
10,415
21,165
-
Total Expenditures
$ 3,960,809
$ 3,934,210
$ Inc (Dec)
2
41,588
(895)
(14,095)
$
26,598
% Inc (Dec)
4.55%
1.07%
-8.59%
-66.60%
0.00%
2014 Budget
42
3,073,149
17,682
18,130
-
2014 Budget
0.68%
$ 3,108,961
$ 2,792,254
2,773,204
7,007
12,043
-
2015 Residential Appraisal Expenditures
0.24%
0.18%
Department Budgets
99.58%
Residential Appraisal Expenditures
4,000,000
3,500,000
3,000,000
2,500,000
2016 Budget
2,000,000
2015 Budget
1,500,000
2014 Budget
1,000,000
500,000
118
Payroll
Expenditures
Supplies
Expenditures
Service
Expenditures
Capital & Debt
Expenditures
119
Department Budgets
2016
Budget
Department Budgets
Personnel
120
309,920
Detail Description
300,000
5,000
4,920
Hearing Cost
Committee Work
Pay during training
Operating Supplies
1,020
Office Supplies- $85 per month
Training/Education
1,755
Comptroller Training
Attorney/Legal Costs
10,000
Total ARB Budget
322,695
Outside attorneys' fees, court costs, arbitrations & legal
settlements
Personnel
2015
Budget
2014
Budget
2014
Actual
$
Inc (Dec)
%
Inc (Dec)
309,920
309,920
606,670
558,832
-
0.00%
-
-
183
100
-
0.00%
Operating Supplies
1,020
1,020
2,000
772
-
0.00%
Training/Education
1,755
1,755
14,135
8,670
-
0.00%
Travel/Meal/Lodging
-
-
2,000
-
-
0.00%
Employee/Member Appreciation
-
-
350
144
-
0.00%
10,000
10,000
8,500
14,210
-
0.00%
-
-
1,200
-
-
0.00%
322,695
322,695
635,038
582,727
-
0.00%
Printing
Attorney/Legal Costs
Total ARB Budget
Department Budgets
2016
Budget
121
# of Personnel
Total Expenditures
2016 Budget
2015 Budget
$ Inc (Dec)
% Inc (Dec)
2014 Budget
2014 Actual
36
309,920
1,020
11,755
$ 322,695
36
309,920
1,020
11,755
$
322,695
-
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
36
606,670
2,183
26,185
$ 635,038
558,832
872
23,024
$ 582,727
$
-
2016 Appraisal Review Board Expenditures
0.32%
3.64%
Department Budgets
96.04%
Appraisal Review Board Expenditures
700,000
600,000
500,000
400,000
2016 Budget
300,000
2015 Budget
200,000
2014 Budget
100,000
122
Payroll
Supplies
Service
Expenditures Expenditures Expenditures
Capital &
Debt
Expenditures
Statistical Information
Travis
County
Population
Travis County
Personal
Income (In
Thousands)
(1)
(2)
Travis
County Per
Capita
Personal
Income
2005
893,295
34,415,782
2006
920,544
2007
FY 2005-2014
Single
Family
Home Sales
in the
Austin Area
(3)
Average
Home
Price in
the Austin
Area (3)
Travis County
Unemployment
Rate (4)
38,527
26,010
206,290
4.5%
37,880,184
41,150
29,806
226,614
3.9%
948,160
39,180,771
41,323
29,263
243,112
3.8%
2008
978,976
42,812,224
43,732
23,973
245,068
4.6%
2009
1,008,345
41,293,461
40,952
19,511
237,314
7.0%
2010
1,024,266
43,168,341
42,146
20,837
244,131
6.6%
2011
1,049,873
48,070,206
45,787
20,644
252,575
7.3%
2012
1,076,119
52,959,491
49,213
24,295
260,583
5.3%
2013
1,108,403
54,435,509
49,112
29,788
283,473
5.3%
2014
1,138,884
INA
INA
30,414
301,048
4.1%
Fiscal
Year
SOURCES:
(1) City Of Austin demographer
(2) Bureau of Economic Analysis, Department of Commerce
(3) Texas A&M University, Real Estate Research Center
(4) Texas Workforce Commission
NOTES:
INA= Information Not Available
Prior years may have been updated by the source
Demographic & Economic Statistics
123
Top Ten Travis County Ad Valorem Taxpayers
Top Ten 2014 Ad Valorem Taxpayers in Travis County
1
2
3
4
5
6
7
8
9
10
Taxpayer Name*
Samsung Austin Semiconductor
PKY-San Jacinto Center LLC
Columbia/St David’s Healthcare
Circuit of the Americas
I B M Corporation
HEB Grocery Company
IMT Capital II Riata LP
Freescale
Shopping Center at Gateway LP
Dell Inc.
Taxable Value
$ 2,482,713,748
$ 747,257,757
$ 485,651,306
$ 289,231,896
$ 240,508,129
$ 238,360,328
$ 236,598,167
$ 230,449,512
$ 219,840,252
$ 208,476,560
% of Total County Taxable Value
1.60%
0.48%
0.31%
0.19%
0.15%
0.15%
0.15%
0.15%
0.14%
0.13%
Total
$ 5,379,087,655
3.46%
* Sum of all properties/accounts for the principal taxpayer
124
Employer
Employees
Percentage of Total
County Employment
57,596
25,358
14,722
14,000
12,770
11,554
11,312
11,277
8,100
6,000
8.81%
3.88%
2.25%
2.14%
1.95%
1.77%
1.73%
1.73%
1.24%
0.92%
State of Texas
The University of Texas/Austin
City of Austin
Dell, Inc.
Seton Family of Hospitals
Austin Independent School District
Federal Government
HEB Grocery Co.
St. David’s Healthcare
IBM Corporation
Travis County Principal Employers
St. David’s Healthcare IBM Corporation
5%
3%
HEB Grocery Co.
7%
Federal Government
7%
State of Texas
33%
Top Ten Travis County Employers
Austin Independent
School District
7%
Seton Family of
Hospitals
7%
Dell, Inc.
8%
City of Austin
8%
The University of
Texas/Austin
15%
125
Travis County Demographics
Travis County is located in south central Texas astride the Balcones Fault, the boundary between the Edwards
Plateau to the west and the Blackland Prairies to the east. Its County seat, Austin, is also the capital of Texas.
Entity
Cd
03
Entity Name
TRAVIS COUNTY
M&O Tax
Rate
0.3850
I&S Tax
Rate
0.0713
Total Tax
Rate
0.4563
Entity ID
1003
126
Travis County Demographics
Established:
January 25, 1840
County Seat:
Austin
2011 Population: 1,063,130
Square Miles:
1,023
Jurisdictions:
15 Schools
22 Cities
80 Special Districts
Travis County School Districts
Entity
ID
1001
1005
1006
1007
1009
1023
1026
1027
1037
1042
1053
1057
1059
1072
1098
Entity
Cd
01
06
07
08
1A
16
19
2A
22
3A
34
38
4A
5A
69
*Split boundary districts
Entity Name
AUSTIN ISD
DEL VALLE ISD
LAKE TRAVIS ISD
EANES ISD
HAYS CONSOLIDATED ISD*
LAGO VISTA ISD
PFLUGERVILLE ISD*
ELGIN ISD*
COUPLAND ISD*
MARBLE FALLS ISD*
MANOR ISD
DRIPPING SPRINGS ISD*
JOHNSON CITY ISD*
ROUND ROCK ISD*
LEANDER ISD*
M&O Tax
Rate
1.07900
1.04000
1.04000
1.04000
1.04000
1.04000
1.04000
1.17000
1.04005
1.05330
1.04000
1.04000
1.04000
1.04000
1.04000
I&S Tax
Rate
0.16300
0.43000
0.36750
0.17250
0.42130
0.28000
0.50000
0.37000
0.00000
0.22670
0.47500
0.45000
0.12000
0.32740
0.47187
Total Tax
Rate
1.24200
1.47000
1.40750
1.21250
1.46130
1.32000
1.54000
1.54000
1.04005
1.28000
1.51500
1.49000
1.16000
1.36740
1.51187
Travis County has 6 school districts wholly contained within its boundaries and 9 school districts which are
shared across county lines. Austin ISD is the largest school district in Travis County and the third largest
school district in the State.
127
128
Travis County Cities
Entity ID
1002
1004
1008
1018
1019
1020
1031
1035
1036
1046
1065
1069
1071
1075
1076
1077
1078
1083
1090
1096
1102
1103
1122
Entity
Cd
02
05
09
11
12
13
2F
20
21
3F
40
44
49
5F
5G
5H
50
55
6F
61
7E
7F
83
Entity Name
CITY OF AUSTIN
CITY OF MANOR
CITY OF ROLLINGWOOD
CITY OF SUNSET VALLEY
CITY OF ROUND ROCK
CITY OF LAKEWAY
CITY OF CEDAR PARK
CITY OF CREEDMOOR
CITY OF AUSTIN/WMSN CO
CITY OF LAGO VISTA
CITY OF ELGIN
VILLAGE OF VOLENTE
CITY OF JONESTOWN
VILLAGE OF BRIARCLIFF
CITY OF LEANDER
VILLAGE OF POINT VENTURE
CITY OF BEE CAVE
M&O Tax
Rate
0.36910
0.38010
0.05340
0.12540
0.24980
0.00000
0.26283
0.37000
0.14460
0.24225
0.38730
0.00000
0.34900
0.39973
0.13000
0.21960
0.52140
0.05050
0.41864
0.43860
0.02485
0.10950
0.00000
I&S Tax
Rate
0.11180
0.33170
0.00000
0.08120
0.00000
0.00000
0.15182
0.16360
0.02540
0.24275
0.00000
0.00000
0.30100
0.35038
0.00000
0.05780
0.04420
0.11000
0.23428
0.06120
0.00000
0.00000
0.02000
Total Tax
Rate
0.48090
0.71180
0.05340
0.20660
0.24980
0.00000
0.41465
0.53360
0.17000
0.48500
0.38730
0.00000
0.65000
0.75011
0.13000
0.27740
0.56560
0.16050
0.65292
0.49980
0.02485
0.10950
0.02000
Travis County has 22 cities within its boundaries including the State capital Austin. Austin is the fourth largest
city in the state and the 34th largest metropolitan statistical area in the United States. Residents of the area
represent a diverse mixture of government employees, college students and staff, musicians, high-tech workers
and business people.
129
130
Property Taxes at Work
In Travis County property taxes support 121 local government agencies including 21 cities, 14 emergency districts, the
county, the hospital district, the junior college, 47 municipal utility districts, 1 road districts, 15 school districts, and 20 water
control improvement districts. For 2014 the projected tax levy for all taxing units in Travis County is $3,015,093,033.
DISTRIBUTION OF PROPERTY TAXES
Budget by Taxing Unit Type
Water Control
Improvement
0.75%
School District
54.02%
City
16.32%
Property taxes are local taxes that are assessed locally, collected locally, and used locally. You pay your property taxes to
the local tax collector. The tax collector distributes the funds to schools, cities and other local governments. Local
governments spend the funds on schools, roads, hospitals, police departments, fire departments and other programs.
Emergency District
1.17%
County
18.11%
Hospital District
Junior5.02%
Road District
Municipal Utility College
0.04%
3.30%
1.25%
131
20 Year History of Appraisal Roll Values
Year
Total Appraisal Roll
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Value in Billions
2014 was the fourth consecutive year of appraisal roll growth. All sectors experienced growth.
132
28,484,954,999
31,846,455,059
40,692,869,477
43,211,067,501
48,341,540,251
53,722,795,667
64,972,946,484
76,239,448,756
79,728,448,866
76,466,909,816
77,779,458,818
82,375,530,292
95,949,097,912
108,868,939,367
121,895,257,927
125,945,551,672
120,277,119,794
123,212,234,179
128,249,714,460
136,740,562,872
155,250,088,638
Change from Prior Year
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$180
$160
$140
$120
$100
$80
$60
$40
$20
$-
Roll Years
3,856,589,566
3,361,500,060
8,846,414,418
2,518,198,024
5,130,472,750
5,381,255,416
11,250,150,817
11,266,502,272
3,489,000,110
(3,261,539,050)
1,312,549,002
4,596,071,474
13,573,567,620
12,919,841,455
13,026,318,560
4,050,293,745
(5,668,431,878)
2,935,114,385
5,037,480,281
8,490,848,412
18,509,525,766
Percent Change
15.66%
11.80%
27.78%
6.19%
11.87%
11.13%
20.94%
17.34%
4.58%
-4.09%
1.72%
5.91%
16.48%
13.47%
11.97%
3.32%
-4.50%
2.44%
4.09%
6.62%
13.54%
Tax Year
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Average Appraised Value
City of Austin
Average Sales Price
Austin MSA
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
92,333
98,271
103,217
115,924
122,790
122,164
138,674
158,193
175,000
175,100
182,111
191,217
218,473
237,835
264,537
275,595
261,542
256,989
254,366
266,460
302,949
114,800
120,400
125,700
132,800
141,700
149,800
163,400
191,200
193,400
197,500
197,000
198,900
210,400
229,900
246,400
243,800
237,300
246,900
251,600
286,600
305,500
Generally, all property is taxable at its market value. The appraisal assessment date is January 1 of each tax year and the
appraisal district uses sales data from the previous year to determine the market value of properties as of the assessment
date. The chart below demonstrates the trending of home values in the City of Austin compared to the average sales price
of residential homes in the Austin MSA.
133
Single Family Residential
Average Appraisal and Sales Price Comparison
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
Average Appraised Value City of Austin
134
Average Sales Price Austin MSA
Value Distributions
General Property Type
Count
Market
Residential
Commercial
Land
Business Personal Property
294,114
15,374
56,038
42,324
$
$
$
$
89,490,580,572
41,130,013,935
12,172,822,724
12,456,671,407
Total Appraisal Roll
407,850
$ 155,250,088,638
Distribution by General Property Type
Outer Ring =
Distribution by Market Value
8%
8%
10%
4%
58%
26%
Inner Ring =
Distribution by Number of Parcels
72%
Residential
Commercial
Land
Business Personal Property
14%
Commercial Distribution by Property Type
Outer Ring =
Distribution by Market Value
16%
24%
6%
5%
25%
41%
Inner Ring =
Distribution by Number of Parcels
24%
26% 22%
11%
Apartments
Industrial
Office
Retail
Other Commercial
135
2014 State Property Categories
State
Code
A
B
C
D1
D2
E
F1
F2
G1
J1
J2
J3
J4
J5
J6
J7
J8
L1
L2
M1
N
O
S
X
136
Description
SINGLE FAMILY RESIDENCE
MULTIFAMILY RESIDENCE
VACANT LOT
QUALIFIED AG LAND
NON-QUALIFIED LAND
FARM OR RANCH IMPROVEMENT
COMMERCIAL REAL PROPERTY
INDUSTRIAL REAL PROPERTY
OIL AND GAS
WATER SYSTEMS
GAS DISTRIBUTION SYSTEM
ELECTRIC COMPANY (INCLUDING CO-OP)
TELEPHONE COMPANY (INCLUDING CO-OP)
RAILROAD
PIPELINE COMPANY
CABLE TELEVISION COMPANY
OTHER TYPE OF UTILITY
COMMERCIAL PERSONAL PROPERTY
INDUSTRIAL PERSONAL PROPERTY
TANGIBLE OTHER PERSONAL, MOBILE HOMES
INTANGIBLE PROPERTY AND/OR UNCERTIFIED
PROPERTY
RESIDENTIAL INVENTORY
SPECIAL INVENTORY TAX
TOTALLY EXEMPT PROPERTY
Count
Market
276,822
13,398
31,292
5,123
476
5,848
13,710
45
2
34
12
34
1,483
10
112
35
2
36,452
969
8,436
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
81,260,102,351
15,736,031,037
2,391,141,244
2,286,794,104
49,865,716
914,466,146
26,685,930,694
607,352,306
54,502
24,828,272
118,240,194
161,251,993
412,551,014
21,364,055
26,224,018
142,726,467
71,064,846
6,266,277,718
4,941,409,959
163,709,035
3
4,782
462
11,543
$
$
$
$
2,936,255
350,262,598
257,166,032
12,358,333,348
411,085
$
155,250,083,904
Value Distribution by Property Category
$-
$12,358,333,348
$257,166,032
$350,262,598
$2,936,255
$163,709,035
$4,941,409,959
$6,266,277,718
$71,064,846
$142,726,467
$26,224,018
$21,364,055
$412,551,014
$161,251,993
$118,240,194
$24,828,272
$54,502
$607,352,306
$26,685,930,694
$914,466,146
$49,865,716
$2,286,794,104
$2,391,141,244
$15,736,031,037
TOTALLY EXEMPT PROPERTY
SPECIAL INVENTORY TAX
RESIDENTIAL INVENTORY
INTANGIBLE PROPERTY AND/OR UNCERTIFIED…
TANGIBLE OTHER PERSONAL, MOBILE HOMES
INDUSTRIAL PERSONAL PROPERTY
COMMERCIAL PERSONAL PROPERTY
OTHER TYPE OF UTILITY
CABLE TELEVISION COMPANY
PIPELINE COMPANY
RAILROAD
TELEPHONE COMPANY (INCLUDING CO-OP)
ELECTRIC COMPANY (INCLUDING CO-OP)
GAS DISTRIBUTION SYSTEM
WATER SYSTEMS
OIL AND GAS
INDUSTRIAL REAL PROPERTY
COMMERCIAL REAL PROPERTY
FARM OR RANCH IMPROVEMENT
NON-QUALIFIED LAND
QUALIFIED AG LAND
VACANT LOT
MULTIFAMILY RESIDENCE
SINGLE FAMILY RESIDENCE
$81,260,102,351
$40,000,000,000
$80,000,000,000
137
2014 Appraisal Workload
2012
138
2013
2014
Permits
20,728
21,135
23,985
New Subdivision
204
225
273
New Lots
2,169
2,536
4,297
New Condos
350
424
444
New Units
616
1,198
980
New Construction
4,251
5,197
6,110
Field Inspections
74,252
75,753
89,905
Deed Transactions
23,386
31,833
30,885
Sales Transactions
15,140
15,281
12,159
Exemptions Processed
12,744
14,154
19,611
Phone Calls
62,593
60,036
95,499
Walk In Visitors
10,135
9,995
14,999
Renditions Processed
24,140
26,615
25,651
Notices of Appraised Value Mailed
387,354
391,497
395,956
Exemptions
The general homestead exemption is for owner occupied residential properties. The exemption removes a portion of your
value from taxation providing a lower tax amount for the homestead property.
If you qualify for the Over 65 exemption there is a property tax “Ceiling” that automatically limits School taxes to the amount
you paid in the year that you first qualified for the Over 65 exemption.
100% Disabled veterans are eligible for 100% exemptions for their residence homestead. Documentation from the
Department of Veterans Affairs must be submitted indicating 1) 100 percent disability compensation due to a service
connected disability; and 2) a rating of 100 percent disabled or a determination of individual unemployability from the VA.
Local
Option
Homestead
1.00
State
Mandated
Over 65
20.00
1.00
$
15,000
$
10,000
20.00
10.00
20.00
Local
Option Over
65
$ 75,000
$ 10,000
$ 125,000
$ 25,000
$ 70,000
$ 51,000
$ 51,000
$ 65,000
$ 30,000
$ 15,000
$
8,000
$
$
$
$
$
$
$
$
$
$
10.00
$
$
15,000
15,000
$
$
10,000
10,000
$
15,000
$
10,000
$
$
$
$
15,000
15,000
15,000
$
$
$
10,000
10,000
10,000
20.00
$
$
15,000
15,000
$
$
10,000
10,000
State
Mandated
Disability
$
10,000
5,000
10,000
10,000
5,000
35,000
3,000
22,000
3,000
4,000
5,000
$
$
10,000
10,000
$
10,000
70,000
$
$
70,000
20,000
$
10,000
$
$
$
$
$
10,000
10,000
10,000
10,000
10,000
Local Option
Disability
$ 75,000
$ 10,000
$ 125,000
$ 15,000
$ 70,000
$ 51,000
$ 51,000
$ 65,000
$ 20,000
$ 15,000
$
8,000
$
10,000
$
35,000
$
$
3,000
3,000
$
5,000
$
70,000
$
$
70,000
20,000
$
10,000
Entity Name
ACC DIST - WMSN CO
ANDERSON MILL LIMITED
DISTRICT
AUSTIN COMM COLL DIST
AUSTIN ISD
CITY OF AUSTIN
CITY OF AUSTIN/HAYS CO
CITY OF AUSTIN/WMSN CO
CITY OF BEE CAVE
CITY OF CEDAR PARK
CITY OF ELGIN
CITY OF JONESTOWN
CITY OF LAGO VISTA
CITY OF LAKEWAY
CITY OF LEANDER
CITY OF MANOR
CITY OF ROLLINGWOOD
CITY OF ROUND ROCK
CITY OF SUNSET VALLEY
COTTONWD CREEK MUD NO 1
COUPLAND ISD
DEL VALLE ISD
DOWNTOWN PUB IMP DIST
DRIPPING SPRINGS ISD
E SIXTH ST PUB IMP DIST
EANES ISD
ELGIN ISD
HAYS CONSOLIDATED ISD
HURST CREEK MUD
HUTTO ISD
JOHNSON CITY ISD
State
Mandated
Homestead
139
Entity Name
LAGO VISTA ISD
LAKE TRAVIS ISD
LAKEWAY MUD
LEANDER ISD
LOST CREEK MUD
MANOR ISD
MARBLE FALLS ISD
NORTH AUSTIN MUD NO 1
PFLUGERVILLE ISD
RIVER PLACE MUD
RNCH @ CYPRSS CRK MUD 1
ROUND ROCK ISD
SOUTHEAST TRAVIS COUNTY
MUD NO 1
SOUTHEAST TRAVIS COUNTY
MUD NO 2
TANGLEWD FOREST LTD DIST
TRAVIS CO BCCP
TRAVIS CO ESD NO 9
TRAVIS CO MUD NO 10
TRAVIS CO MUD NO 15
TRAVIS CO MUD NO 2
TRAVIS CO RFP DIST NO 6
TRAVIS COUNTY
TRAVIS COUNTY HEALTHCARE
DISTRICT
VILLAGE OF VOLENTE
WELLS BRANCH MUD
WMSN-TR CO WCID NO 1F
WMSN-TR CO WCID NO 1G
State
Mandated
Homestead
$ 15,000
$ 15,000
$
Local
Option
Homestead
20.00
20.00
15,000
State
Mandated
Over 65
$ 10,000
$ 10,000
$
15,000
15,000
$
$
10,000
10,000
$
15,000
$
10,000
$
10,000
10.00
15,000
10.00
20.00
10.00
30.00
10.00
20.00
20.00
20.00
$
5,000
$
$
$
$
$
$
$
4,000
25,000
3,000
10,000
9,100
25,000
15,000
10,000
$
$
$
Local
Option Over
65
State
Mandated
Disability
$ 10,000
$ 10,000
$
10,000
$
$
10,000
10,000
$
10,000
$
10,000
Local Option
Disability
$
15,000
$
10,000
$
$
15,000
3,000
$
$
$
$
$
$
$
$
$
$
$
$
50,000
65,000
4,000
10,000
10,000
5,000
3,000
4,000
15,000
15,000
30,000
70,000
$
$
15,000
65,000
$
$
$
$
10,000
10,000
5,000
3,000
$
15,000
$
70,000
$
$
$
$
70,000
25,000
10,000
45,000
$
70,000
$
$
10,000
45,000
$
$
15,000
15,000
$
$
15,000
15,000
5.00
20.00
Non-profit organizations that are eligible for property tax exemptions include but are not limited to: certain charitable
organizations, youth development organizations, religious organizations, non-profit private schools, charitable hospitals,
cemeteries and veterans’ organizations.
140
Property owners with mineral property or business personal property worth less than $500 are exempt from property taxes.
No exemption application is required.
Appraisal District Finances
The District’s financial statements are audited annually by a CPA in accordance with generally accepted auditing standards.
The results of the audit are presented to the Board.
The appraisal district budget is prepared and presented to the Board of Directors and all taxing units in preliminary form no
later than June 15th of the preceding budget year. After a public hearing is held, the Board formally adopts the district
budget no later than September 15th. The budget outlines goals, objectives and programs to be accomplished; operating
and maintenance expenditures, personnel breakdown with staffing levels and salary ranges; and capitalized equipment to
purchased.
Below is summary of the major revenue source and major expenditure categories by fiscal years for FY 2014 and the
previous five years budget histories.
141
A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how much it costs to
generate a dollar of property tax revenue which, in turn, indicates appraisal and operating efficiencies.
CAD
Dallas CAD
Travis CAD
Bexar CAD
Tarrant CAD
Harris CAD
El Paso CAD
142
2012 Tax Levy
$4,414,838,726
$2,575,477,017
$2,479,649,249
$3,082,570,207
$7,455,649,376
$923,113,511
$
$
$
$
$
$
2013 Budget
21,516,555
13,375,023
14,581,471
20,404,794
64,496,862
12,426,589
% of Levy
0.49%
0.52%
0.59%
0.66%
0.87%
1.35%
143
Net Position by Component
Last Ten Fiscal Years
(Accrual Basis of Accounting- Unaudited)
Governmental Activities
Net investment in capital
assets
Unrestricted
Total Governmental Activities
Net Position
Total Primary Government
Net Position
144
SOURCE:
2005
2006
2007
2008
$3,132,908
552,905
$3,190,120
357,061
$2,646,972
755,021
$3,164,662
889,886
3,685,813
3,547,181
3,401,993
4,054,548
$3,685,813
$3,547,181
$3,401,993
$4,054,548
Audited Financial Statements 2005-2010
Comprehensive Annual Financial Report (CAFR) 2011-2014
Net Position by Component
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
2009
145
Change in Net Position
Expenses
Appraisal services
Interest on long-term debt
2005
2006
2007
2008
$ 8,080,916
28,947
$ 8,625,489
20,883
$ 9,237,366
12,687
$ 10,136,925
4,064
Total Governmental
Activities Expenses
8,109,863
8,646,372
9,250,053
10,140,989
Total Primary
Government Expenses
8,109,863
8,646,372
9,250,053
10,140,989
Program Revenues
Fees, fines, and charges for services
8,297,105
8,412,252
9,008,393
10,744,086
Total Governmental Activities
Program Revenues
8,297,105
8,412,252
9,008,393
10,744,086
Total Primary Government
Program Revenues
8,297,105
8,412,252
9,008,393
10,744,086
187,242
63,796
(234,120)
95,488
(241,660)
96,472
603,097
49,458
251,038
(138,632)
(145,188)
652,555
3,434,775
3,685,813
3,547,181
3,401,993
$ 3,685,813
$ 3,547,181
$ 3,401,993
$ 4,054,548
Net Revenue (Expense)
Interest income
Change in net position
Net position- beginning of year
Net position- end of year
SOURCE:
146
Change in Net Position
2010
2011
2012
2013
2014
$ 10,688,920
-
$ 11,527,480
-
$ 11,702,337
35,233
$ 12,278,520
-
$ 11,693,736
11,116
$ 12,391,054
-
10,688,920
11,527,480
11,737,570
12,278,520
11,704,852
12,391,054
10,688,920
11,527,480
11,737,570
12,278,520
11,704,852
12,391,054
11,932,726
11,872,153
12,151,322
11,735,080
13,468,605
14,283,508
11,932,726
11,872,153
12,151,322
11,735,080
13,468,605
14,283,508
11,932,726
11,872,153
12,151,322
11,735,080
13,468,605
14,283,508
1,243,806
1,977
344,673
747
413,752
4,532
(543,440)
6,166
1,763,753
5,231
1,892,454
2,667
1,245,783
345,420
418,284
(537,274)
1,768,984
1,895,121
4,054,548
5,300,331
5,645,751
6,064,035
5,526,761
7,295,745
$ 5,300,331
$ 5,645,751
$ 6,064,035
$ 5,526,761
$ 7,295,745
$ 9,190,866
2009
147
Fund Balance- Governmental Fund
(Modified Accrual Basis of Accounting- Unaudited)
General Fund
Reserved
Unreserved
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total General Fund
SOURCE:
2005
2006
2007
2008
$ 122,318
929,780
-
$ 68,657
800,120
-
$ 186,390
601,017
-
$ 120,040
1,197,759
-
$ 1,052,098
$ 868,777
$ 787,407
$ 1,317,799
NOTE: The District implemented GASB Statement No. 54 during the fiscal year ended December 31, 2011. This
statement eliminated the previous fund balance categories (reserved and unreserved), and replaced them with the five new
categories (nonspendable, restricted, committed, assigned and unassigned). Fund balance amounts for fiscal year ended
December 31, 2011 and thereafter reflect the new categories; however, all previous fiscal years are presented using the old
categories.
148
Fund Balance- Governmental Fund
2010
$ 145,062
1,971,252
-
$
82,376
2,340,265
-
$ 2,116,314
$ 2,422,641
2011
$
101,849
2,135,141
$ 2,236,990
2012
$
174,147
1,933,761
$ 2,107,908
2013
$
377,866
2,302,068
$ 2,679,934
2014
$
311,360
1,250,000
1,935,393
$ 3,496,753
2009
149
Change in Fund Balance- Governmental Fund
Revenues
Assessments
Less: Refunds
2005
2006
$ 8,122,200
8,122,200
$ 8,325,763
8,325,763
$ 9,829,291
(902,018)
8,927,273
$10,674,750
10,674,750
63,796
37,380
137,525
95,488
29,740
56,749
96,472
23,436
57,684
49,458
21,325
48,011
8,360,901
8,507,740
9,104,865
10,793,544
5,441,943
139,599
169,701
36,522
755,167
136,180
6,220,542
160,035
207,456
55,987
525,704
137,470
7,390,215
126,682
8,640
43,804
377,307
121,473
7,918,880
137,141
10,641
47,536
558,867
133,819
808,732
869,148
119,560
646,216
197,766
668,060
262,476
28,947
265,937
270,540
20,883
223,296
278,409
12,687
61,242
263,134
4,064
323,244
8,045,204
8,691,061
9,186,235
10,263,152
315,697
(183,321)
(81,370)
530,392
315,697
$ (183,321)
(81,370)
$ 530,392
3.75%
3.44%
3.19%
2.69%
Investment earnings
Charges for services
Miscellaneous income
Total Revenue
Expenditures
Appraisal Services
Payroll and related
expenses
Data processing
Transportation
Operating supplies
Rentals
Legal & professional
Utilities and telephone
Building and equipment
maintenance
Other services
Debt Service
Principal
Interest
Capital outlay
Total Expenditures
150
Excess (Deficiency) of
Revenues
Over (Under) Expenditures
Other Financing Sources
(Uses)
Net Change in Fund Balance
Ratio of Debt Service
Expenditures
to total noncapital
expenditures
SOURCE:
$
2007
$
2008
Change in Fund Balance- Governmental Fund
2010
$ 11,856,540
11,856,540
$ 12,591,285
(789,802)
11,801,483
$ 12,689,611
(612,738)
12,076,873
$ 12,914,797
(1,259,667)
11,655,130
$ 13,375,023
13,375,023
$ 14,246,848
(89,434)
14,157,414
1,977
17,998
58,188
747
19,171
51,499
4,532
19,474
54,975
6,166
20,424
59,526
5,231
23,673
69,909
2,667
24,444
101,650
11,934,703
11,872,900
12,155,854
11,741,246
13,473,836
14,286,175
8,182,739
165,309
13,872
46,032
568,315
143,229
9,148,307
187,233
12,663
40,234
406,230
150,150
9,120,313
106,912
7,296
34,433
684,615
138,279
9,053,018
440,591
20,074
371,123
39,291
759,231
143,741
10,553,042
354,679
11,843
180,563
44,724
363,566
174,140
10,283,671
552,623
17,566
90,473
57,161
895,228
178,163
286,939
771,590
211,398
916,974
117,758
916,028
127,552
658,387
98,024
716,010
159,497
857,625
958,163
1,236,996
743,612
35,233
437,026
257,319
23,588
11,116
370,516
377,350
11,136,188
12,310,185
12,341,505
11,870,327
12,901,811
13,469,357
798,515
(437,285)
(185,651)
(129,081)
572,025
816,818
$
798,515
0.00%
$
(437,285)
0.00%
2011
$
(185,651)
6.54%
2012
$
(129,081)
0.00%
2013
$
572,025
0.28%
2014
$
2009
816,818
0.00%
151
Visit or Contact Us
Office Location:
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.
152
Appendix: Texas Property Tax
Code Section 6.06 Appraisal
District Budget & Financing
Appendix: Texas Property Tax Code Section 6.06 Appraisal District Budget & Financing
SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING
(b) The board of directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver
to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10th day
before the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires,
and finally approve a budget before September 15. If governing bodies of a majority of the taxing units entitled to vote
on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the
board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within
30 days of the disapproval.
(c) The board may amend the approved budget at any time, but the secretary of the board must deliver a written copy
of the proposed amendment to the presiding officer of the governing body of each taxing unit participating in the
district not later than the 30th day before the date the board acts on it.
(d) Each taxing unit participating in the district is allocated a portion of the amount of the budget equal to the
proportion that the total dollar amount of property taxes imposed in the district by the unit for the tax year in which the
budget proposal is prepared bears to the sum of the total dollar amount of property taxes imposed in the district by
each participating unit for that year. If a taxing unit participates in two or more districts, only the taxes imposed in a
district are used to calculate the unit’s cost allocations in the district. If the number of real property parcels in the
district and the taxing unit imposes in excess of 25 percent of the total amount of the property taxes imposed in the
district by all of the participating taxing units for a year, the unit’s allocation may not exceed a percentage of the
appraisal district’s budget equal to three times the unit’s percentage of the total number of real property parcels
appraised by the district.
(e) Unless the governing body of a unit and the chief appraiser agree to a different method of payment, each taxing
unit shall pay its allocation in four equal payments to be made at the end of each calendar quarter, and the first
payment shall be made before January 1 of the year in which the budget takes effect. A payment is delinquent if not
paid on the date it is due. A delinquent payment incurs a penalty of 5 percent of the amount of the payment and
accrues interest at an annual rate of 10 percent. If the budget is amended, any change in the amount of a unit’s
allocation is apportioned among the payments remaining.
(a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following
tax year and shall submit copies to each of the taxing units participating in the district and to the district board of
directors before June 15th. He shall include in the budget a list showing each proposed position, the proposed salary
for the position, all benefits proposed for the position, each proposed capital expenditure, and an estimate of the
amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of
board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office.
(f) Payments shall be made to a depository designed by the district board of directors. The district’s funds may be
disbursed only by a written check, draft, or order signed by the chairman and secretary of the board or, if authorized
by resolution of the board, by the chief appraiser.
(g) If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any of the costs of operating
the district in that year, and those costs are allocated among the other taxing units as if that unit had not imposed
taxes in the year used to calculate allocation. However, if that unit has made any payments, it is not entitled to a
refund.
153
(h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any
tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the
preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation.
Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate
to which the district board of directors and the governing body of the unit agree, and the payments made after that
amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has
no source of funds are postponed until the unit has received adequate tax or other revenues.
(i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing
units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file
them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal
year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief
appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the
15th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of
directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15th day of the
fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a
different method of allocation under Section 6.061 of this code, the allocation of the budget to each taxing unit shall be
calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each
participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the
necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the
section, except that the first payment shall be made before the first day of the fiscal year established by the change
and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget
that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this
section in order to accomplish the change in fiscal years.
(j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district
exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made,
the chief appraiser shall credit the excess amount against each taxing unit’s allocation payments for the following year
in proportion to the amount of each unit’s budget allocation for the fiscal year for which the payments were made. If a
taxing unit that paid its allocated amount is not allocated a portion of the district’s budget for the following fiscal year,
the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150 th
day after the end of the fiscal year for which the payments were made.
SECTION 6.062 PROPERTY TAX CODE, PUBLICATION OF BUDGET
(a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the
appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a
newspaper having general circulation in the county for which the appraisal district is established. The notice may not
be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of
the paper in which legal notices and classified advertisements appear.
154
(b) The notice must set out the time, date, and place of the public hearing and must set out a summary of the
proposed budget. The summary must set out as separate items:
(1) The total amount of the proposed budget;
(2) The amount of increases proposed from the budget adopted for the current year; and
(3) The number of employees to be compensated under the current budget and the number of employees to
be compensated under the proposed budget.
(c) The notice must state that the appraisal district is supported solely by payments form the local taxing units served
by the appraisal district. The notice must also contain the following statement: “If approved by the appraisal district
board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the
governing bodies of the county, school districts, cities, and towns served by the appraisal district. A copy of the
proposed budget is available for public inspection in the office of each of those governing bodies.”
155
156
Glossary
Glossary
GLOSSARY
Accrual Basis of Accounting- Method of accounting that recognizes the financial effect or transactions, events, and
interfund activity when they occur, regardless of the timing of related cash flows.
Ad Valorem- According to value
Ad Valorem Taxation- A tax levied in proportion to the value of the ting(s) being taxed. Exclusive of exemptions, usevalue assessment provisions, and the like, the property tax is an ad valorem tax.
Ad-hoc Reports- A report generated dynamically at the information consumer’s request. These reports are created
due to unplanned information requests in which information is gathered to support a non-routine decision.
Appropriation- a sum of money or total of assets devoted to a special purpose.
Arbitration- the use of an unbiased third-party arbitrator to settle a dispute.
Assigned Fund Balance- The portion of the net position of a government fund that represents resources set aside
(“earmarked”) by the government for a particular purpose.
Glossary
ArcGIS- A geographic information system (GIS) by ESRI for working with maps and geographic information. It is used
for: creating and using maps; compiling geographic data; analyzing mapped information; sharing and discovering
geographic information; using maps and geographic information in a range of applications; and managing geographic
information in a database.
Balanced Budget Policy- The District’s policy that requires the total sum of money a government will collect in a
fiscal year equal the amount it spends on goods, services, and capital expenditures.
Basic Financial Statements- Minimum combination of financial statements and not disclosure required for fair
presentation in conformity with Generally Accepted Accounting Principles (GAAP).
Basis of Accounting- Timing of recognition for financial reporting purposes (when the effects of transaction or events
should be recognized in financial statements)
Basis of Budgeting- Method used to determine when revenues and expenditures are recognized for budgetary
purposes.
Budget Amendment- A proposal to change the dollar amount of an activity or project or to add an activity of project
after the budget has already been adopted. A budget amendment changes the final dollar amount of the budget,
requiring the jurisdictions to contribute more money to the District.
Capital Asset- Land, improvement to land, easements, buildings, building improvements, vehicles, machinery,
equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used
in operations and that have initial useful lives extending beyond a single reporting period.
157
Capital Equipment- Equipment that you use to manufacture a product, provide a service or use to sell, store and
deliver merchandise. Such equipment will not be sold in the normal course of business, but will be used and worn out
or consumed in the normal course of business.
Capital Equipment Policy (Capitalization Threshold)- Dollar value at which a government elects to capitalize
tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single
reporting period. Generally, capitalization thresholds are applied to individual items rather than groups of items unless
the result would be to exclude items that in the aggregate would clearly be material to the financial statements.
Capital Expenditure- Funds used by a company to acquire or upgrade physical assets such as property, building, or
equipment. This type of outlay is made by companies to maintain or increase the scope of their operations and falls
within their capitalization threshold. These expenditures can include everything from repairing a roof to building a
brand new building.
Cash Management Controls- Controls which promote positive cash management. Cash management is the
financial management technique used by treasurers to accelerate the collection of receivables, control payments to
vendors/creditors, and efficiently manage cash.
Glossary
Certification of Achievement for Excellence in Financial Reporting- Program sponsored by the GFOA to
encourage and assist state and local governments to prepare high-quality CAFRs. The program has been in
continuous operation since 1946. The program originally was known as the certificate of Conformance Program.
Committed Fund Balance- The portion of the net position of a governmental fund that represents resources whose
use is subject to a legally binding constraint that is imposed by the government itself at its highest level of decisionmaking authority and that remains legally binding unless removed in the same manner.
Comprehensive Annual Financial Report (CAFR) - Financial report that contains, at a minimum, three sections: 1)
introductory, 2) financial, and 3) statistical, and whose financial sections provide information on each individual fund
and component unit.
Contra Revenue Account- A revenue account that is expected to carry a debit balance instead of the usual credit
balance. A contra revenue account reduces the amounts reported in a company’s revenue accounts.
Current Financial Resources Measurement Focus- Measurement focus where the aim of a set of financial
statements is to report the near-term (current) inflows, outflows, and balances of expendable financial resources. The
current financial resources measurement focus is unique to accounting and financial reporting for state and local
governments and is used solely for reporting the financial position and results of operations of governmental funds.
Debt Service- The cash that is required for a particular time period to cover the repayment of interest and principal on
a debt.
158
Deposition- A verbal or written testimony of a party or witness in a civil or criminal proceeding taken before trial,
usually in an attorney’s office.
Depreciate- A reduction in the value of an asset with the passage of time, due in particular to wear and tear.
Discovery- A category of procedural devices employed by a party to a civil or criminal action, prior to trial, to require
the adverse party to disclose information that is essential for the preparation of the requesting party’s case and that
the other party alone knows or possesses.
Economic Development Abatement- A tax abatement is a local agreement between a taxpayer and a taxing unit
that exempts all or part of the increase in value of the real property and/or tangible personal property from taxation for
a period not to exceed 10 years. These tax abatements are an economic development tool available to cities,
counties and special districts to attract new industries and to encourage the retention and development of existing
businesses through property tax exemptions or reductions.
Economic Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to
report all inflows, outflows, and balances affecting or reflecting an entity’s net position. The economic resources
measurement focus is used for proprietary and trust funds, as well as for government-wide financial reporting. It also
is used by business enterprise and nonprofit organizations in the private sector.
Elected Contribution Rate- The board of directors may take a vote to increase the percentage of gross payroll paid
to the Texas Counties and District Retirement System (TCDRS) above that of the required rate.
Exemption- The District grants exemptions to certain organizations, persons, or property that may provide complete
relief from tax, tax at a reduced rate or tax on only a portion of the items subject to tax. Examples include the
homestead exemption and the over 65 exemption.
Glossary
Employer Contributions- A term used in the context of pension benefits and OPEB to describe actual payments
made by the employer as compared to the employer’s annual required contribution. Only amounts paid to trustees
and outside parties qualify as contributions.
Expenditure- Under the current financial resources measurement focus, decreases in net financial resources not
properly classified as other financing uses.
Formal Hearing- When a taxpayer protests their property value, a formal hearing before the Appraisal Review Board
(ARB) is the final step before the appeals process. The formal hearing is conducted with a panel of three ARB
members (unless special circumstances exist).
Fund- Fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,
together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions, or limitations.
Fund Balance- Net position of a governmental fund (difference between assets, liabilities, deferred outflows of
resources, and deferred inflows of resources).
Fund Financial Statements- Basic financial statements presented for funds, in contrast to government-wide financial
statements.
General Fund- Main operating account for a nonprofit entity, such as a government or government agency.
159
Governmental Fund- a broad category of funds used by state and local governments. Governmental funds include
the general fund, special revenue funds, capital projects funds, debt service funds and permanent funds.
Governmental Financial Reporting Model- Minimum combination of financial statements, notes, and required
supplementary information prescribed for state and local governments by the GASB.
Government-wide Financial Statements- Financial statements that incorporate all of a government’s governmental
and business-type activities, as well as its nonfiduciary component units. There are two basic government-wide
financial statements: the statement of net position and the statement of activities.
Homestead- A building occupied by the owner of the freehold and his or her family, with the primary intention of
making it their home, together with the parcel of land on which it stands and the other improvements attached to it.
Glossary
Improvement- Building, other structures, and attachments or annexations to land that are intended to remain so
attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.
Internal Control Framework- Integrated set of policies and procedures designed to assist management to achieve its
goals and objectives. To be truly comprehensive, a government’s internal control framework must 1) provide a
favorable control environment, 2) provide for the continuing assessment of risk, 3) provide for the design,
implementation, and maintenance of effective control-related policies and procedures, 4) provide for the effective
communication of information, and 5) provide for the ongoing monitoring of the effectiveness of control-related
policies.
Jurisdiction (Taxing Entity) - The right and power to interpret and apply the law; also, the power to tax and the
power to govern. The territorial range of authority of control.
Line Item Transfer- A proposal to change the dollar amount of an activity or project or to add an activity of project
after the budget has already been adopted. A budget line item transfer does not change the final dollar amount of the
budget, and does not require the jurisdictions to contribute more money to the District.
Major Fund- funds whose revenues, expenditures/expenses, assets or liabilities are at least 10 percent of the total of
their fund category (governmental or enterprise) and 5 percent of the aggregate of all governmental and enterprise
funds in total.
Mediation- A negotiation to resolve differences that is conducted by some impartial third party.
Modified Accrual Basis of Accounting- Basis of accounting used in conjunction with the current financial resources
measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not
recognized until they are measurable and available and 2) expenditures are recognized in the period in which
governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier)..
Net Position- The residual of all other financial statement elements presented in a statement of financial position.
160
Nonspendable Fund Balance- The portion of the net position of a governmental fund that cannot be spent either
because the underlying resources are not in spendable form or because the government is legally or contractually
required to maintain the resources intact.
Oblique Photography- A photograph acquired with the camera axis intentionally directed between the horizontal and
vertical orientations.
Open Meetings Act- Rules that guarantee access to data held by the state or local government. This act establishes
a “right-to-know” legal process by which requests may be made for government-held information, to be received freely
or at minimal cost, barring standard exceptions.
Orthophotography- An aerial photograph in which the displacement of images have been removed and may also
form the base map for many GIS programs.
Parcel- A contiguous area of land described in a single legal description or as one of a number of lots on a plat;
separately owned, either publicly or privately; and capable of being separately conveyed.
Personal Property- Moveable property; belongings exclusive of land and buildings.
Real Property- Consists of the interests, benefits, and rights inherent in the ownership of land plus anything
permanently attached to the land or legally defined as immovable; also called “realty”.
Request for Proposal- Referred to as an RFP, is an early state in a procurement process, issuing an invitation for
suppliers, often through the bidding process, to submit a proposal on a specific commodity or service. The RFP
process brings structure to the procurement decision and is meant to allow the risks and benefits to be identified
clearly upfront.
Glossary
Rendition- A form that provides information about property that one owns. The appraisal district uses the information
the taxpayer provides to appraise that property for taxation.
Request for Qualification- A document distributed by a customer seeking delineation of credentials for suppliers of
specific types of services. Also known as an RFQ.
Required Contribution Rate- The amount (typically express as a percentage of the contribution base) that is required
to be paid into the pension fund.
Restricted Fund Balance- The portion of the net position of a governmental fund that represents resources subject to
externally enforceable constraints.
Retention Policy- A set of guidelines that a company follows to determine how long it should keep certain records.
The policy is important for many reasons, including legal requirements that apply to some documents.
Shapefile- A popular geospatial vector data format for geographic information systems software. It is developed and
regulated by ESRI as a (mostly) open specification for data interoperability among ESRI and other software products.
SOAH- State Office of Administrative Hearings
Special Purpose Government- Governments that are not general-purpose governments and have a more limited
range of purposes. This often includes townships, park districts, sanitation district, and appraisal districts.
161
Statement of Activities- A government-wide financial statement that reports the financial activity of the organization
by function over a period of time. Also known as the income statement or profit and loss statement in the for-profit
world.
Statement of Net Assets- A government-wide financial statement that reports the difference between assets and
liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are
expected to be converted to cash and whether restrictions limit the government’s ability to use the resources.
Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are
displayed in three components- invested in capital assets, net of related debt; restricted; and unrestricted.
TCDRS- Texas Counties and Districts Retirement System; TCAD’s retirement plan.
Glossary
Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its
nonspendable, restricted, committed, and assigned components.
162

TCAD - Travis Central Appraisal District

Transcription

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