2018 Maps Annual Reportgillespiecad.org/data/_uploaded/file/taxinfo/2018 GCAD... · 2019-02-07 ·...

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2018 Annual Report

Gillespie Central Appraisal District 1159 South Milam Street

Fredericksburg, TX 78624 (830) 997-9807

www.gillespiecad.org

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December, 2018

Welcome from the Chief Appraiser:

It is my pleasure to present the 2018 Gillespie Central Appraisal District Annual Report. The purpose of this report is to provide a summarized year to year comparison and analysis of appraisal activity as well as to provide transparency in reporting of imperative data.

The Gillespie Central Appraisal District strives to provide fair and uniform market value appraisals while operating in an efficient and accurate manner. It is our hope that this Annual Report will allow greater insight into the operations of the Gillespie Central Appraisal District. With our staff experience, knowledge, and professionalism, our office looks forward to continuing to serve and assist the entities and property owners of Gillespie County.

Sincerely,

Scott Fair Chief Appraiser

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General Information: The Gillespie Central Appraisal District (GCAD) is a political subdivision of the State of Texas created effective January 1, 1980. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirements of the appraisal district. The local property tax system follows the principle of checks and balances. An appraisal district board of directors hires the chief appraiser, sets the budget and appoints the appraisal review board members. The directors have no authority to set values or appraisal methods. The chief appraiser carries out the appraisal district's legal duties, hires the staff, makes the appraisals and operates the appraisal office. The Gillespie Central Appraisal District Board of Directors consist of five members. The Directors are appointed or elected by the eligible taxing units of Gillespie County in accordance to Section 6.03 of the Texas Property Tax Code. GCAD Board Members: Tim Dooley (Chairman) Nicole Bartel

Donald Davis Tony Klein Jim McAfee

Purpose of Report: The purpose of this report is to better inform the property owners within the boundaries of the Gillespie Central Appraisal District (GCAD) of year to year data and changes within the state property tax system. Appraisals performed by the GCAD are an estimate of market value on January 1 of each year as defined by the Texas Property Tax Code (Sec. 1.04) on all taxable property within the boundaries of GCAD. The intended use of the appraisals are to establish a tax base upon which a property tax will be levied, and provide the taxing entities of Gillespie County a certified appraisal roll of all taxable property within their jurisdictions for purposes of Ad Valorem Taxation only.

Appraisal Date: January 01,2018 Parcels Appraised: 32,496

Tax Year: 2018 Property Types: Real & Personal

Last Physical Inspection: August, 2017 to March, 2018 Assessment Ratio: 100% of Market Value

Prior Tax Year: 2017 Appraisal Area: Gillespie County

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Market Value Defined as:

The pricing at which property would transfer for cash or its equivalent under prevailing market conditions if:

A. Exposed for sale in the open market with a reasonable time for the seller to find a purchaser;

B. Both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and

C. Both the seller and the purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.

Entities Served:

City of Fredericksburg

Doss Consolidated Common School District

Fredericksburg Independent School District

Gillespie County

Gillespie Water Control & Improvement District

Harper Independent School District

Hill Country Underground Water Conservation District

Stonewall Water Control & Improvement District

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State

CodeDescription

No. of Accts /

Units

New Market

ValueMarket Value % of Total

A,B,M,O Residential Real 7,478 $49,884,160 $1,835,367,481 21%

F1,F2 Commercial/Industrial Real 1,726 $29,515,276 $813,031,117 9%

C,D,E Vacant Land 23,092 $61,899,360 $5,753,746,004 64%

L1,L2, S Business Personal Property 3,164 $2,032,030 $191,145,720 2%

X Total Exempt Properties 1,360 $2,454,650 $277,104,950 3%

G,J Oil and Gas/Utilities 187 $863,220 $78,218,210 1%

$146,648,696 $8,948,613,482 100%

2018 Property Type Breakdown

Totals

21%

9%

64%

2%3% 1%

GCAD Property Type Breakdown

Residential Real Commercial/Industrial Real Vacant Land

Business Personal Property Total Exempt Properties Oil and Gas/Utilities

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Entity 2017 Certified Market 2018 Ceritfied Market Change from 2017

Gillespie County $8,507,913,023 $8,948,613,482 5%

City of Fredericksburg $2,199,693,411 $2,339,248,307 6%

Fredericksburg Independent School District $7,260,762,788 $7,644,340,153 5%

Harper Independent School District $935,729,595 $981,977,607 5%

Doss Common Consolidated School District $311,420,640 $322,295,722 3%

Hill Country Underground Water Conservation District $8,507,913,023 $8,948,613,482 5%

Gillespie WCID $8,507,913,023 $8,948,613,482 5%

Stonewall WCID $42,256,615 $43,866,591 4%

2017‐2018 Market Comparison by Entity

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Category DescriptionNo. of Sample

Accts.Wt. Mean Median COD

A1 Single Family Residential 337 0.9737 0.9789 9.5873

A2 Single Family Residential Mobile Home 14 0.9414 0.9983 17.9784

B2 Multifamily Residential 1 0.7942 0.7942 0.0000

C1 Vacant Lots and Tracts in City 46 0.9613 1.0004 9.6563

C3 Vacant Lots and Tracts out of City 32 0.8764 0.9853 20.8318

D1 Qualified Open‐space Land 204 0.9717 1.0000 17.1913

D2Farm and Ranch Improvements on Qualified Open‐

space Land18 0.8619 0.8848 13.4715

E1Rural Land not Qualified for Open‐space Appraisal

and Residential Improvements122 0.9661 0.9801 15.6600

E2Rural Land not Qualified for Open‐space Appraisal

and Manufactured Home Improvements11 0.9410 0.8580 30.4452

F1 Commercial 57 0.8220 0.8778 40.0235

F2 Industrial 2 1.2226 1.5654 24.5509

M3Mobile Homes and Other Tangible Personal

Property11 0.8756 0.8743 14.9040

O Residential Inventory 2 0.2609 0.6460 69.4242

878 0.9460 0.9841 15.5208

2018 GCAD Ratio Summary

Totals

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Online

Appeals

Settle/

Withdraw

Hearings

HeldNo‐Show

Total

Protests

Residential 23 471 57 73 624

Commercial N/A 163 37 9 209

Business Personal N/A 106 2 3 111

Land N/A 308 40 29 377

Inventory N/A 3 0 0 3

Utilities N/A 39 0 3 42

Totals 23 1,090 136 117 1,366

2018 Protest Breakdown:

Taxpayer Appeal Results: For the 2018 tax year in accordance with Texas Property Tax Code 25.19, the Gillespie Central Appraisal District mailed notices of appraised value for all properties. Notices of appraised value were mailed on May 15, 2018. All property owners and/or authorized tax consultants had until June 15, 2018 to file an appeal with the Appraisal Review Board (ARB) under Texas Property Tax Code 41.44. The Appraisal Review Board (ARB) hearings began June 13, 2018 and concluded by the ARB approving the records and the Chief Appraiser certifying the roll, on July 23, 2018.

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Taxing EntityM&O Rate (per

$100)

Total Tax Rate (per

$100)

Gillespie County (G086) $0.3795 $0.4081

City of Fredericksburg (CFB) $0.18798 $0.22560

Fredericksburg ISD (SFB) $1.0400 $1.1462

Harper ISD (SHP) $1.0400 $1.0400

Doss CCSD (SD) $0.9267 $0.9267

Hill Country UWCD (HUW) $0.0067 $0.0067

Gillespie WCID (WCD) $0.0002 $0.0002

Stonewall WCID (WDS) $0.3767 $0.3767

County, City, Fredericksburg ISD, HUW, WCD $1.7868

2018 Tax Rates

I&S Rate (per $100)

$0.0286

$0.03762

$0.1062

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Combination of Rates

County, Doss CCSD, HUW, WCD $1.3417

County, Fredericksburg ISD, HUW, WCD $1.5612

County, Fredericksburg ISD, HUW, WCD, WDS $1.9379

County, Harper ISD, HUW, WCD $1.4550

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Exemptions: Property owners may qualify for a variety of exemptions, some of the most commonly occurring exemptions are described below. Other less commonly occurring exemptions are available and described in Chapter 11 of the Texas Property Tax Code. Residential Homestead:

The below chart represents the total exemption amounts available to homeowners who qualify for the exemption on home sites with a maximum residential use of 20 acres.

For school tax purposes, the over 65, disability, surviving spouse, and 100% disabled veteran residential homestead exemptions create a tax ceiling prohibiting increased taxes on the homestead of existing structures, (any/all new improvements added to the home site will cause the ceiling to be readjusted factoring in the new improvements market value, and then reset in the subsequent tax year).

Exemptions Exempt Amount/% Provision

Homestead $25,000 Mandated by State Law

Over 65/Disabled Person $10,000 + Tax Ceiling/Freeze Mandated by State Law





Over 65/Disabled Person Tax Ceiling/Freeze Option Granted by Entity

Over 65/Disabled Person Tax Ceiling/Freeze Option Granted by Entity

Freeport (Inventory) Freeport % Option Granted by Entity

Freeport (Inventory) Freeport % Option Granted by Entity

Percentage Disability Exemption Amount Provision

10‐29% $5,000 Mandated by State Law




100% Disabled Total Residence Exempt (All Taxing Units) Mandated by State Law

Disabled Veteran Exemptions for all Taxing Units

Fredericksburg ISD

Gillespie WCID

Harper ISD

Doss CCSD

Gillespie County


Hill Country Underground Water Consevation District

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All homeowners who qualify for the residential homestead exemption are subject to the placement of a homestead cap on their qualifying property which limits the increase of taxable value on the homestead property to ten (10%) percent a year. However, the market value will be reflective of the local real estate market. Disabled Veterans: In addition to the residential homestead exemption allowable to disabled veterans with a 100% service-connected disability (as described above), disabled veterans without a 100% service-connected disability are allowed a homestead exemption for their residence, or a general exemption on any property they own based upon the percentage rating as determined by the Department of Veteran’s Affairs. Current exemption amounts, as based upon these ratings are shown in the chart below:

Percentage Disability Exemption Amount

10‐29% $5,000

30‐49% $7,500

50‐69% $10,000

70‐100% $12,000

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Entity ExemptionNumber of

Exemptions

Total Exempted

Assessed ValueEntity Exemption

Number of

Exemptions

Total Exempted

Assessed Value

DV2 1 $12,000 DV1 106 $1,116,500

DV4 2 $24,000 DV1S 10 $50,000

HS 86 $2,137,500 DV2 62 $690,000

OV65 55 $548,054 DV2S 4 $30,000

OV65S 1 $10,000 DV3 49 $546,120

DP 104 $995,850 DV3S 5 $50,000

DV1 90 $945,500 DV4 70 $776,320

DV1S 8 $35,000 DV4S 4 $48,000

DV2 50 $558,640 DV1 34 $378,500

DV2S 4 $30,000 DV1S 5 $25,000

DV3 36 $390,750 DV2 21 $229,500

DV3S 4 $40,000 DV2S 2 $15,000

DV4 54 $608,010 DV3 17 $192,000

DV4S 3 $36,000 DV3S 2 $20,000

HS 6,323 $155,670,524 DV4 16 $184,000

OV65 3,518 $34,516,918 DV4S 1 $12,000

OV65S 70 $700,000 DV1 106 $1,116,500

DP 18 $170,000 DV1S 10 $50,000

DV1 16 $170,367 DV2 62 $690,000

DV1S 2 $10,000 DV2S 4 $30,000

DV2 11 $114,000 DV3 49 $546,120

DV3 13 $145,820 DV3S 5 $50,000

DV3S 1 $10,000 DV4 70 $776,320

DV4 14 $144,310 DV4S 4 $48,000

DV4S 1 $12,000 DV1 106 $1,116,500

HS 977 $24,067,320 DV1S 10 $50,000

OV65 564 $5,436,721 DV2 62 $690,000

DV1 2 $24,000 DV2S 4 $30,000

DV2 1 $12,000 DV3 49 $546,120

DV2 2 $24,000 DV3S 5 $50,000

DV3 2 $24,000 DV4 70 $776,320

DV4S 4 $48,000

DP: Disabled Person DV3S: Disabled Veteran 3 Surviving Spouse (Disablity Rating of 50% to 69%)

DV1: Disabled Veteran 1 (Disablity Rating of 10% to 29%) DV4: Disabled Veteran 4 (Disablity Rating of 70% to 100%)

DV1S: Disabled Veteran 1 Surviving Spouse (Disablity Rating of 10% to 29%) DV4S: Disabled Veteran 4 Surviving Spouse (Disablity Rating of 70% to 100%)

DV2: Disabled Veteran 2 (Disablity Rating of 30% to 49%) HS: Homestead Exemption

DV2S: Disabled Veteran 2 Surviving Spouse (Disablity Rating of 30% to 49%) OV65: Age 65 or Older Exemption

DV3: Disabled Veteran 3 (Disablity Rating of 50% to 69%) OV65S: Age 65 or Older Exemption Surviving Spouse

Gillespie Central Appraisal DistrictNumber of Partial Exemption by Taxing Entity for 2018

Stonewall WCID

Gillespie County


Hill Country UWCD

Gillespie WCID

Doss CCSD

Fredericksburg ISD

Harper ISD

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State Comptroller PTAD Studies According to Section 5.10 and 5.102 of the Texas Property Tax Code, the State Comptroller’s Property Tax Assistance Division (PTAD) shall conduct two reviews/studies of appraisal districts. These PTAD reviews/studies have an alternating cycle in which one year the PTAD conducts a Property Value Study (PVS) and the following year a Methods & Assistance Program (MAP) review. The PVS determines the degree of uniformity and median level of appraised value ratios within certain state categories, for each appraisal district. It also determines the taxable value of property for each school district in regards to school funding. In conducting the study, the comptroller applies appropriate standard statistical analysis techniques to data collected as required by Section 403.302, of the Government Code. A PVS was conducted for the 2017 appraisal year, please see the results listed below.

The MAP reviews the governance of the appraisal district, taxpayer assistance, and the appraisal standards, operating procedures, and methodology used by each appraisal district. The areas of study remain the same year to year, but the specific questions, number of questions, documentation requested, and scoring system do change. Pre-2014, the highest score possible was ‘Exceeds’, determined by a score exceeding 89 in each MAP review category. From 2014 to present a score between 90-100 was considered a ‘Meets’ and a ‘Meets All’ determination was reserved for a 100 score. A MAP review was conducted for the 2018 appraisal year, please see the results listed below.

2013 2015 2017Median Level of Appraisal 0.99 0.99 0.99Coefficient of Dispersion 10.53 12.70 12.97

2014 2016 2018Governance Meets All Meets All Meets AllTaxpayer Assistance Meets Meets All Meets AllOperating Procedures Meets All Meets Meets AllAppraisal Standards, Procedures, and Methodology Meets All Meets All Meets All

Property Value Study (PVS) Results

Methods & Assistance Program (MAP) Results

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The Texas Legislature meets in odd-numbered years. There were significant Texas Property Tax Law changes made during the 2017 session. The changes are explained in the booklet “Texas Property Tax Law Changes 2017” https://comptroller.texas.gov/taxes/property-tax/docs/96-669.pdf published by the Property Tax Assistance Division of the Texas Comptroller of Public Accounts.

85th Texas Legislative Session 2017 Legislative Action

The following is a summary including some significant legislative changes made to the Texas

Property Tax Code which may affect Gillespie County, as well as other areas of the state:

HB 150 & HJR 21 - Relating to an exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead. (Property Tax Code Section

11.132) HB 217 - Provides that a person who receives a disabled veteran’s homestead exemption

may defer collection of taxes as the elderly or disabled are currently allowed to do. (Property

Tax Code Section 33.06) HB 455 - Allows a person to appear at an ARB hearing by telephone and to offer evidence

by affidavit. (Property Tax Code Section 33.06)

HB 626 - Extends the deadline for a late homestead application to two years after the delinquency date from one year. (Property Tax Code Section 11.431) - Extends the deadline for late disabled veteran exemption application to five years after the delinquency date from one year after. (Property Tax Code Section 11.439)

HB 777 - Provides that a property owner deployed outside the state as a member of the armed services does not lose ag-use if the property is not used for ag- use during the owner’s absence. (Property Tax Code Section 23.523)

HB 804 - Provides that a lessee responsible for paying taxes must receive a copy of the notice of appraised value from the owner. The lessee may request the notice be sent to the lessee - A person leasing property may designate an agent for any purpose. (Property Tax Code

Section 41.413) HB 1101 - Chief appraiser may not require a person with a permanent total disability

exemption to file a new homestead exemption. (Property Tax Code Section 11.43)

HB 1346 - Changes the dealer’s heavy equipment inventory report date from the 10th day of the month to the 20th. (Property Tax Code Section 23.142)

HB 2228 - Changes the late application deadline for freeport exemption to June 15 from prior to approval of appraisal records. (Property Tax Code Section 11.4391) - Changes the interstate allocation application deadline to April 1 from May 1; changes the interstate allocation

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deadline for a property not on the roll in the previous year to 30 days rather than 45 days after receipt of notice of appraised value; changes the good cause application extension to 30 days from 60 days. (Property Tax Code Section 21.09) - Changes the rendition deadline in an appraisal district in which one or more taxing units grant the freeport exemption from April 15 to April 1; allows on written request an extension to May 1 rather than the general May 15 deadline. (Property Tax Code Section 22.23) - Changes the protest deadline to May 15 (rather than June 1) or 30 days after delivery of ARB notice. (Property Tax Code Section 41.44)

HB 3198 - Ag-use does not terminate as a result of a lessee conducting oil and gas operations on a portion of the land. (Property Tax Code Section 23.524)

SB 15 & SJR 1 - Provides a residence homestead exemption for surviving spouse of a first responder killed in line of duty. (Property Tax Code Section 11.134)

SB 457 - Provides that the appraisal record of a spouse or surviving spouse or adult child of a police officer is confidential. (Property Tax Code Section 25.025)

SB 510 - Provides that the appraisal records of a current or former employee of a federal judge or state judge is confidential. (Property Tax Code Section 25.025)

SB 731 - Changes the limit on property eligible for binding arbitration from $3M to $5M and imposes a $1550 arbitration fee. (Property Tax Code Section 41A.01 & 41A.03)

SB 945 - Chief appraiser may correct the erroneous denial of a homestead exemption for elderly or disabled, their surviving spouse or a totally disable veteran. (Property Tax Code

Section 25.25) SB 1286 - Parties to an ARB hearing must exchange any written material. Comptroller

may prescribe by rule the manner and form of the material. (Property Tax Code Section 41.45) -

Comptroller for good cause may remove a person from the arbitrator’s registry. (Property

Tax Code Section 41A.061) - Creates new eligibility requirements for an arbitrator. The arbitrator must reside in the county of the property or if not in the state. A person is not eligible if during the last five years the person represented another for compensation in a tax matter in the county in which the property is located, served as an employee of the appraisal district or as a member of the ARB. (Property Tax Code Section 41A.07)

SB 1459 - Provides that if agricultural use ceases because of the need to manage the spread of pests that a rollback is not triggered. (Property Tax Code Section 23.524)

SB 1767 - A property owner may present evidence at an ARB hearing before, after or between cases presented by the chief appraiser. (Property Tax Code Section 41.66)

The Gillespie Central Appraisal District strives to keep the citizens of Gillespie County and the surrounding areas informed about the Texas Property Tax System, either by news releases, publications, legislative changes and website updates. If you have any questions regarding your property, feel free to contact our office and we’ll be glad to assist you in any way we can.

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