Travis County, Texas Prepared by: Leana Mann Travis …. Eleanor Powell Mr. Rico Reyes ... January...

Travis County, Texas

Prepared by: Leana Mann

Travis CAD Finance Department

August 24, 2017

TravisCentral

AppraisalDistrict

FY2018AdoptedBudget

StrategicGoals1. Develop appraisals that

reflect market value and

ensure fairness and

uniformity

2. Be efficient in business

processes and ensure

that mission critical

tasks are completed in a

timely manner with a

high level of accuracy

3. Collect, create and

maintain accurate data

4. Ensure that the district

maintains a highly

educated, motivated and

skilled workforce

5. Provide customer

service that is

courteous, professional

and accurate

Our Mission

The mission of the Travis Central Appraisal District is to provide accurate appraisal of all property in Travis County at one hundred percent market value, equally and uniformly, in a

professional, ethical, economical and courteous manner, working to ensure that each taxpayer pays only their fair share of the

property tax burden.

Our Vision

The Travis Central Appraisal District will act in accordance with the highest principals of professional conduct, ethics,

accountability, efficiency, openness, skill and integrity. We approach our activities with a deep sense of purpose and

responsibility.

Our Values

Appraise- fairly, efficiently, and effectively, balancing the needs ofboth taxpayers and the taxing units by adhering to the TexasProperty Tax Code, USPAP, and generally accepted appraisalstandards.

Educate- taxpayers of their rights, remedies and responsibilities.

Communicate- collaboratively with and encourage communicationamong 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 standardsfrom all staff and strive continuously for excellence and efficiency.

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.

TravisCentralAppraisalD

istrictFY2018AdoptedB

udget

TravisCentralAppraisalDistrictAdoptedBudgetFiscalYear2018

BoardofDirectors

Mr.RichardLavine,Chair Mr.KristofferS.Lands,Vice‐ChairAustinISD CityofAustin/AustinISD

Mr.EdKeller,Secretary Mr.BruceGrubeAustinISD TravisCounty

Mr.JamesValadez Mr.TomBuckleTravisCounty WestTravisCounty

Ms.EleanorPowell Mr.RicoReyesCityofAustin EastTravisCounty

Ms.BlancaZamora‐Garcia Mr.BruceElfantCityofAustin TravisCountyTaxAssessor/Collector

Ms.MaryaCriglerChiefAppraiser

PreparedbytheTCADFinanceDepartment

TABLEOFCONTENTS

INTRODUCTORYSECTION

BudgetTransmittalLetter………………………………………………………..OrganizationalChart…………………………………………………………….….KeyDistrictPersonnel………………………………………………………….…DistinguishedBudgetPresentationAward………………………….…...CertificateofAchievementAward…………………………………….……..CertificateofDistinctionAward………………………………………..……..

BUDGETOVERVIEW………………………………………………………………………….…

DISTRICTBUDGET

BudgetComparisonSchedule……………………………………………….…BudgetbyDepartment……………………………………………………………RevenueBudget……………………………………………………………………..2018EstimatedJurisdictionLiabilities………………………………….…CapitalImprovementPlan………………………………………………………DebtAdministration………………………………………………………….……

DEPARTMENTBUDGETS

ADMINISTRATION&APPEALS

OrganizationalChart&Staffing………………………………….....Mission&KeyResponsibilities……………………………………..KeyTasks&Deadlines…………………………………………………DepartmentGoals………………………………………………………..DepartmentAccomplishments……………………………………..DepartmentBudget……………………………………………………..DepartmentBudgetComparison………………………………….

INFORMATIONTECHNOLOGY

OrganizationalChart&Staffing………………………………….....Mission&KeyResponsibilities……………………………………..KeyTasks&Deadlines…………………………………………………DepartmentGoals………………………………………………………..DepartmentAccomplishments……………………………………..DepartmentBudget……………………………………………………..DepartmentBudgetComparison………………………………….

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(Table of Contents includes active hyperlinks)

TravisCentralAppraisalDistrict

FY2018AdoptedBudget



udget

DEPARTMENTBUDGETS(CONT.)

CUSTOMERSERVICES

OrganizationalChart&Staffing……………………………..Mission&KeyResponsibilities………………….…………..KeyTasks&Deadlines………………………………………….DepartmentGoals…………………………………………………DepartmentAccomplishments………………………………DepartmentBudget………………………………………………DepartmentBudgetComparison……………………………

APPRAISALSUPPORT

OrganizationalChart&Staffing……………………………..Mission&KeyResponsibilities…………………….………..KeyTasks&Deadlines………………………………………….DepartmentGoals…………………………………………………DepartmentAccomplishments………………………………DepartmentBudget………………………………………………DepartmentBudgetComparison……………………………

COMMERCIAL&PERSONALPROPERTYAPPRAISAL

OrganizationalChart&Staffing……………………………..Mission&KeyResponsibilities……………….……………..KeyTasks&Deadlines………………………………………….DepartmentGoals…………………………………………………DepartmentAccomplishments………………………………DepartmentBudget………………………………………………DepartmentBudgetComparison……………………………

RESIDENTIALAPPRAISAL

OrganizationalChart&Staffing……………………………..Mission&KeyResponsibilities………….…………………..KeyTasks&Deadlines………………………………………….DepartmentGoals…………………………………………………DepartmentAccomplishments………………………………DepartmentBudget………………………………………………DepartmentBudgetComparison……………………………

APPRAISALREVIEWBOARD(ARB)

ARBBudget………………………….……………………………..ARBBudgetComparison………………….…………………..

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STATISTICALINFORMATION…………………………………………………………………

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

GLOSSARY………………………………………………………………………………………

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159

TravisCentral

AppraisalDistrict

FY2018AdoptedBudget



udget

IntroductorySection

i


IntroductorySection

TRAVISCENTRALAPPRAISALDISTRICTBOARDOFFICERSRICHARDLAVINECHAIRPERSONKRISTOFFERS.LANDSVICECHAIRPERSONEDKELLERSECRETARY/TREASURER

MARYACRIGLERCHIEFAPPRAISER

BOARDMEMBERSTOM BUCKLE

JAMES VALDEZ BRUCE GRUBE

BRUCE ELFANT ELEANOR POWELL

RICO REYES BLANCA ZAMORA‐GARCIA

August24,2017

TravisCountyTaxpayers,TravisCADBoardofDirectors,PresidingOfficersofallTaxingEntities,andMs.MaryaCrigler,ChiefAppraiser,TravisCentralAppraisalDistrict:

I am pleased to present the annual budget for the Travis Central Appraisal District (theDistrict) for fiscal year 2018. The adopted budget for 2018 totals $18,827,658, whichrepresentsamodest4.0%increaseoverthe2017budget.The2018andfivepreviousyears’budgethistorycompareasfollows:

YearBudgetAmount

PercentageIncrease

2013 13,375,023$ 3.56%2014 14,246,848$ 6.52%2015 17,149,799$ 20.38%2016 17,492,994$ 2.00%2017 18,103,517$ 3.49%2018 18,827,658$ 4.00%

TheAustinregioncontinuestothriveasitentersitseighthstraightyearofpositivetrendsinrealestateandoveralleconomicgrowth.In2016,theAustinareaadded159peopleperdayinnetinmigrationandwasthefastestgrowingcityforfiveoutofthelastsixyears(placing2ndin2015)‐faroutpacingbothTexasandUSpopulationgrowthtrends.Withinthelastfiveyears,populationwithinAustincitylimitshasgrownby122,930people.

FACTORS AFFECTING FINANCIAL CONDITION


istrictIntroductorySection

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0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

4.0%

2011 2012 2013 2014 2015

AnnualPopulationGrowth

Austin MSA

Texas

United States

Parts of downtown, Shoal Creek, North Lamar and Anderson Lane neighborhoods are allpocketsofrapidgrowthbutthemostimpressivegrowthisinthenorthernsuburbanareasofLeanderandCedarPark.

According to city of Austin demographer Ryan Robinson “Austin's enormous populationgrowthcontinuestobedrivenmainlyby in‐migratinghouseholdsdrawnherebysustained,robustjobcreationandahighqualityoflife.Ikeeplookingforthecrestofthishugewaveofgrowthwe're riding and I just don't see it yet, especially in light of these new datawhichstronglysuggestwearestillBoomtown,USA."

Populationinthemetroareaincreasingatarecordpace,isdrivenbystrongjobgrowthandan unemployment rate of 3.5%, which remains one of the lowest in the country. ThetechnologysectorcontinuestobethedrivingforcewithFortune500companiescontinuingtomove to or expand their operations inAustin. This hashad an indirect benefit for smallerbusinessesandtheeconomyasawhole.

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IntroductorySection



iv

Government17%

Mining, Logging & Construction

6%

Manufacturing5%

Trade, Transportation &

Utilities18%

Information3%

Financial Services6%

Professional & Business Services

17%

Educational & Health Services

12%

Leisure & Hospitality

12%

Other4%

Austin MSA Employment by

Industry Composition

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IntroductorySection

Austinhasconsistentlyrankedamongthetop50bestperformingmetroareas.“Intheareaofattracting and retaining companies, the Austin region turned in one of its strongestperformancesonrecord…81localbusinessesannouncedtheywereexpandingworkforces,13percenthigherthanthepreviousmarksetin2004”–AustinChamberofCommerce.

Strong performance across all commercial portfolios is marked by an ever widening gapbetweendecreasingvacancyandincreasingrents. Thisdynamicyieldedstrongcommercialinvestmentgainsandappreciatingmarketvalues.



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Thesupplyofhousingcontinues to lagbehindstrongdemand,which isbeing fueledby theregion’s jobandpopulationgrowth. 2017marksthe fourthconsecutiveyearthathousingsupply remained in the 2.0 month range, well below the six months to be considered astabilizedmarket. Supplyshortageofclose‐inneighborhood iscausinga frenzyofbiddingwarswithfivetonineoffersbeingcommonforsomelistings.

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IntroductorySection



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AustinLuxuryRealEstateMarketSnapshotJanuary2016vsJanuary2017‐AllLuxuryHomeSalesOver$1,000,000

‐$1M+propertiessold,13morethanJanuary2016 , , ‐Medianpricefor$1M+properties,7.2%morethanJanuary2016 , , ‐Averagepricefor$1M+properties,8%morethanJanuary2016 ‐Averagepricepersquarefootfor$1M+properties,13.5%morethanJanuary2016

‐Averagenumberofcumulativedaysthat$1M+propertiesspentonthemarket,55daysmorethanJanuary2016

–Active$1M+propertiesonthemarket,12.9%morethanJanuary2016 . ‐Monthsofinventoryof$1M+properties,4.6monthslessthanJanuary2016 , , ‐Totaldollarvolumeof$1M+propertiessold,72%morethanJanuary2016

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IntroductorySection

ShouldyouhaveanyquestionsabouttheDistrict’s2018adoptedbudgetorthebudgetingprocess,pleasecontactLeanaH.Mann,Finance&FacilitiesDirectorfortheTravisCentralAppraisalDistrictat(512)834‐[email protected].

Respectfullysubmitted,

LeanaH.Mann,C.G.F.O.Finance&FacilitiesDirectorTravisCentralAppraisalDistrict



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TRAVISCENTRALAPPRAISALDISTRICTKeyDistrictPersonnelOrganizationalChart

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IntroductorySection

KeyDistrictPersonnel

ChiefAppraiser MaryaCriglerDeputyChiefofAppraisal PaulSnyderDirectorofResidentialAppraisal MichaelKasperDirectorofCommercialandPersonalPropertyAppraisal LonnieHendryDirectorofAppraisalSupport&CustomerService EileenHylandDirectorofInformationTechnology TawnyaBlaylockHumanResourcesDirector PaulaFugateFinance&FacilitiesDirector LeanaMannLitigationAttorney DustinLowe



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DistinguishedBudgetPresentationAward

The Government Finance Officers Association of the United States and Canada (GFOA)presentedaDistinguishedBudgetPresentationAwardtotheTravisCentralAppraisalDistrict,TexasforitsannualbudgetforfiscalyearbeginningJanuary1,2017.Inordertoreceivethisaward,agovernmentalunitmustpublishabudgetdocumentthatmeetsprogramcriteriaasapolicydocument,asanoperationsguide,asafinancialplan,andasacommunicationsdevice.

Thisawardisvalidforaperiodofoneyearonly.Webelievethatourfiscalyear2018budgetcontinues to conform to program requirements, and we are submitting it to the GFOA todetermineitseligibilityforanotheraward.

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IntroductorySection

CertificateofAchieveforExcellenceinFinancialReporting

The Government Finance Officers Association of the United States and Canada (GFOA)awarded a Certificate of Achievement for Excellence in Financial Reporting to the TravisCentral Appraisal District for its comprehensive annual financial report for the fiscal yearended December 31, 2015. This was the fifth consecutive year that the government hasachieved this prestigious award. In order to be awarded the Certificate of Achievement, agovernmentmustpublishaneasilyreadableandefficientlyorganizedcomprehensiveannualfinancialreport. Thisreportmustsatisfybothgenerallyacceptedaccountingprinciplesandapplicablelegalrequirements. ACertificateofAchievementisvalidforaperiodofoneyearonly.WebelievethatourcurrentcomprehensiveannualfinancialreportforfiscalyearendedDecember31,2016continuestomeettheCertificateofAchievementProgram’srequirementsandwehavesubmittedittotheGFOAtodetermineitseligibilityforanothercertificate.



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CertificateofDistinction

The Government Treasurers’ Organization of Texas (GTOT) awarded a Certificate ofDistinction to theTravisCentralAppraisalDistrict for its investmentpolicy. Inorder tobeawarded the Certificate of Distinction, a government must publish comprehensive writteninvestment policy thatmeets all program requirements set forth by the GTOT. This is thethird consecutive two year period that theDistrict has achieved this prestigious award. ACertificateofDistinctionisvalidforaperiodoftwoyears.

BudgetOverview

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BudgetOverview

TherearethreemainpartstothepropertytaxsysteminTexas:

Anappraisaldistrictineachcountysetsthevalueofpropertyeachyear.Achiefappraiseristhechiefadministratorandoperatestheappraisaloffice.

A citizen board, called the Appraisal Review Board (ARB), hears any disagreementsbetweenapropertyownerandtheappraisaldistrictaboutaproperty’svalue.

Local taxing units—city, county, school and special districts—decide howmuchmoneytheywillspendbyadoptingabudget.Next,thetaxingunitssettaxratesthatwillraisetherevenuenecessary to fund their budgets. The adoptedbudgets and the tax rates set tofundthebudgetsdeterminethetotalamountoftaxesthatapersonwillpay.

The property tax year has four stages: appraising taxable property, protesting the appraisedvalues,adopting the taxratesandcollectingthe taxes.The followingrepresentsasummaryoftheprocess.

1. Alargepartofeachappraisaldistrict'sjobistoestimatewhatyourpropertyisworthonJanuary1.WhatapropertyisusedforonJanuary1,marketconditionsatthattimeandwhoownsthepropertyonthatdatedeterminewhethertheproperty is taxed, itsvalueand who is responsible for paying the tax. The appraisal district also processesapplicationsfortaxexemptions,agriculturalappraisalsandothertaxrelief.

2. Around May 15, the appraisal review board begins hearing protests from propertyowners who believe their property values are incorrect or who did not get correctexemptions or agricultural appraisals. When the ARB finishes its work, the appraisaldistrictgiveseachtaxingunitalistoftaxableproperty.

3. InAugustorSeptember,theelectedofficialsofeachtaxingunitadopttaxratesfortheiroperationsanddebtpayments.Severaltaxingunitstaxeachproperty.Everypropertyistaxedbythecountyandthelocalschooldistrict.Youalsomaypaytaxestoacityandtospecialdistrictssuchashospital,juniorcollege,water,fireandothers.

4. TaxcollectionstartsaroundOctober1astaxbillsgoout.TaxpayershaveuntilJanuary31ofthefollowingyeartopaytheirtaxes.OnFebruary1,penaltyandinterestchargesbeginaccumulating onmost unpaid tax bills. Tax collectors may start legal action to collectunpaidtaxesonFebruary1.

HOW DOES THE PROPERTY TAX SYSTEM WORK?


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TheTravisCentralAppraisalDistrictwascreatedunderthe66thTexasStateLegislaturein1979under the provisions of Senate Bill 621 known as the Property Tax Code. The District isresponsiblefortheappraisalofpropertysubjecttoadvaloremtaxationinTravisCounty,Texas.The District is governed by a board of nine directors serving two year terms, plus a tenthstatutorily designated non‐votingmember who is the County Tax Assessor‐Collector. TravisCountyappoints twoboardmembers,Austin ISDappoints twoboardmembers,CityofAustinappoints two boardmembers, and Austin ISD and City of Austin appoint one boardmembertogether.TheremainingtwoboardmembersareappointedbyavoteoftheeasternandwesterntaxingentitieswithinTravisCounty.

TheDistrictwasformedin1981andformallybeganoperationsin1982,pursuingitsmissiontoprovideaccurateappraisalof allproperty inTravisCountyatonehundredpercentofmarketvalue, equally and uniformly, in a professional, ethical, economical and courteous manner,workingtoensurethateachtaxpayerpaysonlytheirfairshareofthepropertytaxburden.AsstipulatedundertheTexasPropertyTaxCode,theDistrictservesthecitizensandtaxpayersofTravisCountyandthetaxingentitieswhichliewithinTravisCounty.TravisCountyislocatedinsouthcentralTexasastridetheBalconesFault,theboundarybetweentheEdwardsPlateautothewestandtheBlacklandPrairiestotheeast.Itscountyseat,Austin,isthe capital of Texas. Travis County’s population in 2016, according to the City of Austindemographer, is estimated to be 1,209,415. In the last five years, the population of TravisCountyhasgrown15%

EachTexascountyisservedbyanappraisaldistrict that determines the value of all ofthe county’s taxable property. Generally, alocal government that collects propertytaxes, such as a county, city and schooldistrict, is a member of the appraisaldistrict. A board of directors appointedbythemembergovernmentspresidesovertheappraisaldistrict.

TheappraisaldistrictisconsideredapoliticalsubdivisionandmustfollowapplicablelawssuchasOpenMeetingsandPublic InformationActs. Meetingsaregenerallyopento thepublicandinformationgeneratedbytheappraisaldistrictis,inmostcases,alsoavailabletothepublic.

TRAVIS CENTRAL APPRAISAL DISTRICT PROFILE

THE ROLE OF THE APPRAISAL DISTRICT

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BudgetOverview

The appraisal district board of directors hires a chief appraiser, approves contracts and setspolicies. The chief appraiser is the chief administrator of the appraisal district. The chiefappraisermayemployandcompensateprofessional,clericalandotherpersonnelasprovidedbytheappraisaldistrictbudget.Thechiefappraiser’sprimarydutyistodiscover, list,reviewandappraise all taxable property in the appraisal district using generally accepted appraisaltechniques.

January1 Appraisaldistrictsarerequiredtoappraisepropertyatitsvalueonthisdate.Alienattachestoeachtaxablepropertytoensurepropertytaxpayment.

January1–April30 Appraisaldistrictscompleteappraisalsandprocessapplicationsforexemptions.

January31 Taxesduetolocaltaxingunits(orcountytaxassessor,ifactingontheirbehalf).

February1 Localtaxingunitsbeginchargingpenaltyandinterestforunpaidtaxbills.April–May Appraisaldistrictssendnoticesofappraisedvalue.May1 Appraisalreviewboardsbeginhearingprotestsfrompropertyowners.July25 Appraisaldistrictscertifycurrentappraisedvaluestotaxingunits.August–September Localtaxingunitsadopttaxrates.October1 Localtaxingunitsbeginsendingtaxbillstopropertyowners.

THE PROPERTY TAX CALENDAR


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AccountingBasisThe District reports its financial activities as a special‐purpose government. Special‐purposegovernments are governmental entities which engage in a single government program. Likemostgovernments,special‐purposegovernmentspresenttwotypesoffinancialstatements:(1)government‐widefinancialstatementsand(2)fundfinancialstatements.The government‐wide financial statements report information on all of the activities of theDistrict. Governmental activities generally are financed through charges for services andintergovernmentalrevenues. Thestatementofactivitiesreflectstherevenuesandexpensesofthe District. The government‐wide statements are reported using the economic resourcesmeasurementfocusandtheaccrualbasisofaccounting.Theeconomicresourcesmeasurementfocus means all assets and liabilities (whether current or non‐current) are included on thestatement of net position and the operating statements present increases (revenues) anddecreases(expenses)intotalnetposition.Undertheaccrualbasisofaccounting,revenuesarerecognizedwhenearnedandexpensesarerecognizedatthetimetheliabilityisincurred.ThefundfinancialstatementsprovideinformationabouttheDistrict’sgovernmentalfunds.TheemphasisoffundfinancialstatementsisdirectedtospecificactivitiesoftheDistrict.TheDistrictreports the general fund as its only major governmental fund. It is the District’s primaryoperating fund. This fund is used to account for the acquisition and use of the District’sexpendable financial resourcesandtherelated liabilities. Themeasurement focus isbasedonthedeterminationofchangesin financialpositionratherthanuponnet incomedetermination.Governmental fund financial statements are reported using the current financial resourcesmeasurementfocusandareaccountedforusingthemodifiedaccrualbasisofaccounting.Underthemodifiedaccrualbasisofaccounting,revenuesarerecognizedwhensusceptibletoaccrual;i.e.,whentheybecomebothmeasurableandavailableandexpendituresarerecordedwhentherelatedfundliabilityisincurred.InternalControlsToprovidea reasonablebasis formaking its representations, theDistrict’smanagement teamhas established a comprehensive internal control framework. This framework is designed toprovidereasonableassurancethatassetsaresafeguardedagainstlossfromunauthorizeduseordisposition, and that accounting transactions are executed in accordance withmanagement’sauthorization and properly recorded so that the financial statements can be prepared inconformitywithgenerallyacceptedaccountingprinciples(GAAP).Theobjectiveoftheinternalcontrol framework is toprovidereasonable, rather thanabsolute, assurance that the financialstatements are free of any material misstatements. The concept of reasonable assurancerecognizesthat:(1)thecostofacontrolshouldnotexceedthebenefitslikelytobederived;and

ACCOUNTING BASIS AND CONTROLS

5


BudgetOverview

(2)theevaluationofcostsandbenefitsrequiresestimatesandjudgmentsbymanagement.Thedesignandoperationofinternalcontrolsalsoensuresthatallfundsareexpendedincompliancewithapplicablelawsandregulations.Allinternalcontrolevaluationsoccurwithintheaboveframework.DuringthefiscalyearendedDecember 31, 2016, the District reviewed its internal controls. I believe that the District’sinternal controls adequately safeguard assets and provide reasonable assurance of properrecordingoffinancialtransactions.

TheTravisCentralAppraisalDistrict(theDistrict)financialpoliciescompiledbelowencompassthebasicframeworkfortheoverallfinancialmanagementoftheDistrict. Thesepoliciesassistthe Board of Directors and management with decision‐making and provide guidelines forevaluatingboth thecurrentand long‐range financialactivities. Theyarereviewedannually inconjunction with the budgetary process to verify continued applicability and benefit to theDistrict.The primary objectives of the policies are to provide accountability for cost‐effectivestewardshipoftaxpayers’fundsthroughfairlypresentedfinancialstatementssupportedbyfulldisclosures.RevenuePolicy

1. RevenueRecognition‐Revenues shall be recordedon themodified accrual basis ofaccounting. Underthemodifiedaccrualbasisofaccounting,revenuesarerecognizedwhensusceptibletoaccrual;i.e.,whentheybecomebothmeasurableandavailable.

2. Daily Deposits‐ In accordance with this finance policy, the District shall requireweeklydepositsofreceiptsonlywhenthemoneysonhandamounttoatleast$1,000.Any fundsnot immediatelydeposited shallbeappropriately safeguarded ina lockedfilecabinetintheFinanceDirector’soffice.

3. Monitoring Revenue‐ District finance staff shall monitor revenues as billed andcollectedandshallreporttotheBoardofDirectorsnolessthanquarterlyonanypastdueoruncollectibleamounts.

4. Authority‐ The Finance & Facilities Director shall be responsible for designing,implementing, monitoring, and amending as necessary, accounting procedures,including internalcontrols, for thebilling,recording,andreportingofallrevenuesoftheDistrictincompliancewithGenerallyAcceptedAccountingPrinciples(GAAP)and

FINANCIAL POLICIES & PROCEDURES


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applicable state laws. Any changes to revenue procedures shall be reported to theBoardofDirectorsattheirnextregularlyscheduledmeeting.

CashDisbursementPolicy

1. Centralized Purchasing‐ The District will operate under a centralized purchasingconcept.

2. Payments‐Localgovernmentsandstateagenciesarerequired topayallbillsowedwithin30 calendardays. TheDistrict adheres to this requirement. AnydeviationsfromthisrequirementarereportedtotheChiefAppraiser.

3. Monitoring‐DistrictfinancestaffshallmonitorcashdisbursementsandreporttotheBoardofDirectorsateachregularlyscheduledmeetingallcapitalassetpurchasesandanypurchasesover$50,000.Specificpurchasinglimitationsareoutlinedinthecashdisbursementssectionofthisfinancepolicy.

4. Authority‐ The Finance & Facilities Director shall be responsible for designing,implementing, monitoring, and amending as necessary, accounting proceduresincludinginternalcontrols,fortherequisitioning,purchasingandcashdisbursementfunctionsofthedistrictincompliancewithGenerallyAcceptedAccountingPrinciples(GAAP)andapplicablestatelaws.AnychangetocashdisbursementproceduresshallbereportedtotheBoardofDirectorsattheirnextregularlyscheduledmeeting.

OperatingBudgetPolicy

1. Planning:TheDistrictwillprepareafive‐yearoperatingbudgetprojectionannually,whichwillincludeprojectionsofexpendituresforthenextfiveyears.

2. Performance Measures: The District will integrate performance measures and

productivityindicatorsintoitsbudgetaryprocesswheneverfeasible.3. Periodic Reporting: The Finance and Facilities Director shall present budget to

actualfinancialreportstotheBoardofdirectorsmonthly(orateachboardmeeting)andbi‐weeklytotheChiefAppraiser.

4. Balanced Budget: The District shall submit a balanced budget wherein budgeted

expendituresshallequalbudgetedrevenues.

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BudgetOverview

AssetManagementandCapitalImprovementPolicy

1. Planning for Operational and Maintenance Costs: The District shall utilize anequipment replacement schedule to planmajor operational andmaintenance assetacquisitionsonasystematic,comprehensive,andentity‐widebasis.

2. AssetCondition:TheDistrictwillmaintainall assetsata leveladequate tocomply

with all regulatory requirements and to minimize future replacement andmaintenancecosts.

3. Planning:TheDistrictwillannuallyupdateaten‐yearcapitalimprovementprogram,

identifyinganddescribingeachcapitalprojectalongwiththeestimatedcost.4. Capitalization:TheDistrictwillcapitalizeallassetcostwhichare$1,000ormoreand

whoseusefullifeismorethanoneyear.5. Reporting:TheDistrictwillprovidereportsofexpendituresbyprojecttotheBoard

ofDirectorsnolessthanquarterly.

CashManagementandInvestmentPolicy

1. WrittenPolicy:TheDistrict’s investmentpolicymustbewrittenand incompliancewithall applicable stateand local laws. Thepolicymustbe reviewedonanannualbasisbytheBoardofDirector’sandapprovedthrougharesolution.

2. Objectives:Theprimaryobjectivesofinvestmentactivities,inpriorityorder,shallbe

preservationofprincipal,liquidity,andyield.

3. PeriodicReporting: The District shall provide monthly investment reports to theBoardofDirectors.

4. Treasury Services: The District shall prepare a Request for Proposal (RFP) forbankingservicesevery2years,withtheoptiontorenewthecontractforanadditional2years.

AccountingPolicy

1. Authority forAccountingProcedures:TheDistrictwillestablishandmaintaintheaccountingsystemaccordingtoGenerallyAcceptedAccountingPrinciples(GAAP)andallapplicablestateandlocallaws.


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2. Annual Audit: An annual audit will be performed by an independent public

accounting firm, which will issue an official opinion on the annual financialstatements,andamanagementletterindicatinganysuggestionsforimprovementorareasofconcern.

3. Transparency:Fulldisclosurewillbeprovidedinthefinancialstatements.

4. FinancialReport:TheDistrictshallprepareacomprehensiveannualfinancialreport(CAFR) upon completion of the financial audit, which will be submitted to theGovernmentFinanceOfficers’Association(GFOA) for theCertificateofAchievementforExcellenceinFinancialReportingaward.

AccountingReservesPolicy

1. Source ofResources: There shall be deposited, into specific general fund reservefunds, contributions from the general fund in amounts determined by the DistrictBoardofDirectors.

2.Operation of Fund: The budget submission for each year shall include a

recommendationforageneralfundcontributiontoestablishedgeneralfundreservefunds. Prior to theendof each fiscal year, theDistrictwillpreparea reportof anyestimated surplus funds. If the Board of Director’s decides to do so, a budgetamendmentwillbepreparedandapprovedby theBoardofDirectors. Thisbudgetamendment may allocate any general fund surplus funds to specific general fundreservefunds.

3. FundManager:TheFinanceandFacilitiesDirectorshalladministerallgeneralfund

reservefundswithinthefinancialmanagementsystem,andshallserveasthereservefundmanager.

4.Reporting: A report of available reserve fund balances shall be presented to the

boardofdirectorsquarterlyataregularlyscheduledboardmeeting.PerGASBNo.54,all establishedreserves for theDistrictwillbe treatedasa committed fundbalanceandwillbetransfertothedesignatedfundthroughapprovalbytheDistrict’sBoardofDirectors

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BudgetOverview

TheDistrict isprovidedvery strict guidelineson thebudgetingprocess in theTexasPropertyTaxCode.ThisinformationcanbefoundinChapter6.06oftheTexasPropertyTaxCodeandintheappendixofthisreport.Abriefoverviewofthebudgetingprocessisprovidedbelow.

TheDistrictbeginsitsannualbudgetingprocessinFebruary.DiscussionsareheldwiththeChiefAppraiser,theFinanceDirectorandthedepartmentdirectorstodiscusswhatthedepartment’sbudgetneedsare for theupcoming fiscalyear. Once this information isgathered, theFinanceDirectorprepares theproposedbudgetbasedon theChiefAppraiser’sdirectives. InMay, theDistrict holds a budget workshop with the Board of Directors, the Chief Appraiser and theFinanceDirectorwherethebudgetis lookedatin‐depth. TheDistrictmustsendtheproposedbudgettothepresidingofficerofeachtaxingunitnolaterthanJune15th.

During thisbudgetworkshop, theboardofdirectorsmakessuggestionsalongwithany taxingunits that come to the meeting to discuss the proposed budget. The District then takes thebudget and revises it to include the changesmade at themeeting. The Districtmust hold apublichearing toadopt theproposedbudgetno later thanSeptember15th. TheDistrictmustsendanoticeofthepublichearingtothepresidingofficerofeachtaxingunitnolaterthan10daysbeforetheboardofdirector’smeetingwherethebudgetwillbeadopted.Thesecretaryoftheboardmustalsopostthenoticeofthepublichearinginthecountynewspaper.TheDistrictpoststhisinformationintheAustinAmericanStatesman.ThebudgetmustbeadoptednolaterthanSeptember15th.

Oncethebudgetisadopted,thetaxingunitshave30daystofilearesolutionwiththeboardofdirector’ssecretarytodisapprove thebudget, if theydeemnecessary. Ifgoverningbodiesofamajority of the taxing units entitled to vote on the appointment of board members adoptresolutionsdisapprovingthebudgetandfilethemwiththesecretaryoftheboardwithin30daysafteritsadoption,thebudgetdoesnottakeeffect,andtheboardshalladoptanewbudgetwithin30daysofthedisapproval.

All budget amendments must be presented to the taxing units 30 days prior to the meetingwhere the board is set to approve the amendment. A budget amendment changes the finalamountduefromthetaxingunit.TheDistrictcanmakelineitemtransferswithoutnotifyingthetaxing units. The Chief Appraiser has the authority to approve or disapprove any line itemtransfers.Alllineitemtransfersarethenpresentedtotheboardforapproval.Budgetlineitemtransfersdonotchangethefinalamountof thebudget,butsimplymovebudgetedfundsfromone functionorprogramtoanother. Budget line itemtransfersdonot requireanyadditionalfunds fromthe taxingunitsandtheydonotchangetheamountofanysurpluscreditedto thejurisdictionsatyearend.

BUDGET PROCESS & PROCEDURES


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DATE SUBJECTS M T W T F S 1/1/2017 Beginningof2017fiscalyear1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 2 0 2 1

2 2 2 3 2 4 2 5 2 6 2 7 2 8

2 9 3 0 3 1

JANUARY 2017

DATE SUBJECT2/13/2017 BudgetdiscussionwithChiefAppraiseron S M T W T F S

2017budget 1 2 3 4

2/20/2017 Meetwithdivisiondirectors 5 6 7 8 9 10 11

12 13 14 15 16 17 18

19 2 0 2 1 2 2 2 3 2 4 2 5

2 6 2 7 2 8

FEBRUARY 2017

DATE SUBJECTS M T W T F S 3/1/2017 Mail2ndquarterinvoicestotaxingentities

1 2 3 4 3/13/2017 Budgetrequestsduefromdepartmentdirectors5 6 7 8 9 10 11 3/31/2017 FirstbudgetdraftduetoChiefAppraiser12 13 14 15 16 17 18

19 2 0 2 1 2 2 2 3 2 4 2 5

2 6 2 7 2 8 2 9 3 0 3 1

MARCH 2017

DATE SUBJECT4/14/2017 SecondbudgetdraftduetoChiefAppraiser S M T W T F S

4/28/2017 FinalbudgetdraftduetoChiefAppraiser 1

2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 2 0 2 1 2 2

2 3 2 4 2 5 2 6 2 7 2 8 2 9

3 0

APRIL 2017

DATE SUBJECTS M T W T F S 5/9/2017 Budgetworkshopwithboardofdirectors

1 2 3 4 5 6 5/26/2017 Mailproposedbudgettotaxingentities7 8 9 10 11 12 13

14 15 16 17 18 19 2 0

2 1 2 2 2 3 2 4 2 5 2 6 2 7

2 8 2 9 3 0 3 1

MAY 2017

DATE SUBJECT6/1/2017 Mail3rdquarterinvoicestotaxingentities S M T W T F S

6/6/2017 PresentproposedbudgettoBoardofDirectors 1 2 3

6/15/2017 LastdaytopresentproposedbudgettoBoardofDir. 4 5 6 7 8 9 10

11 12 13 14 15 16 17

18 19 2 0 2 1 2 2 2 3 2 4

2 5 2 6 2 7 2 8 2 9 3 0

JUNE 2017

BUDGET CALENDAR

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BudgetOverview

DATE SUBJECTS M T W T F S 7/7/2017 FinalbudgetdrafttoChiefAppraiser

1

2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 2 0 2 1 2 2

2 3 2 4 2 5 2 6 2 7 2 8 2 9

3 0 3 1

JULY 2017

DATE SUBJECT8/21/2017 Requiredbudgetnoticeraninlocalnewspapers S M T W T F S

8/25/2017 Publichearingnoticemailedtoalltaxingentities 1 2 3 4 5

6 7 8 9 10 11 12

13 14 15 16 17 18 19

2 0 2 1 2 2 2 3 2 4 2 5 2 6

2 7 2 8 2 9 3 0 3 1

AUGUST 2017

DATE SUBJECTS M T W T F S 9/1/2017 4thquarterinvoicesmailedtotaxingentities

1 2 9/5/2017 Publicbudgethearing3 4 5 6 7 8 9 BoardofDirectorsadoptsbudget10 11 12 13 14 15 16 9/15/2017 Finaldaytoadopt2018budget17 18 19 2 0 2 1 2 2 2 3 9/29/2017 SubmitbudgettoGFOA2 4 2 5 2 6 2 7 2 8 2 9 3 0 9/30/2017 Taxratesareadoptedbyalltaxingunits

SEPTEMBER 2017

DATE SUBJECT10/16/2017 Mailoutfinalcalculationofbudgetliabilitiestotaxingentit S M T W T F S

10/27/2017 Mailoutbudgetamendmentnotificationtotaxingentities 1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 2 0 2 1

2 2 2 3 2 4 2 5 2 6 2 7 2 8

2 9 3 0 3 1

OCTOBER 2017

DATE SUBJECTS M T W T F S 11/14/2017 BudgetamendmentspresentedtoBoardofDirectors

1 2 3 4 11/14/2017 Endofyearlineitemtransferspresentedat5 6 7 8 9 10 11 BoardofDirectorsmeeting12 13 14 15 16 17 18

19 2 0 2 1 2 2 2 3 2 4 2 5

2 6 2 7 2 8 2 9 3 0

NOVEMBER 2017

DATE SUBJECT12/1/2017 1stquarter2018invoicesmailedtotaxingentities S M T W T F S

12/31/2017 2017fiscalyear‐end 1 2

1/1/2018 2018budgettakeseffect 3 4 5 6 7 8 9

10 11 12 13 14 15 16

17 18 19 2 0 2 1 2 2 2 3

2 4 2 5 2 6 2 7 2 8 2 9 3 0

3 1

2017DECEMBER


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TheTravisCentralAppraisalDistrict(TCAD)establishedaStrategicPlan,referredtoasaThreeYearPlan,tooutlinetheactivitiesandoperationsoftheTCADfromyeartoyearinanticipationoffutureprojects,fundsandresources,technology,legislativechanges,andcapitalimprovements.ThisStrategicPlanwillbereviewedeachyeartomonitorthecompletionofthetasksoutlinedandtoaddanotheryeartotheongoingplan. ThiswillhelptheTCADtoprepareforthefutureinanefforttoanticipate changes within the appraisal environment. Management staff personnel will beresponsibleforthedevelopmentofthisplanandwillensureitsviabilityinthetasksthattheDistrictischarged.TheStrategicPlanwilladdressfivemajorissues:

1) FutureProjects2) FundsandResources3) Technology4) LegislativeChanges5) CapitalImprovements

TheStrategicPlanwillbecomeatoolforthefinaldevelopmentoftheTCADAnnualManagementPlan.This strategic plan addresses the following key strengths, weaknesses, threats andopportunities for the Travis Central Appraisal District. The SWOT analysis began byconducting an inventory of internal strengths andweaknesseswithin the appraisal district.The strategic team noted the external opportunities and threats that may affect theorganization, based on the economic market and the overall environment. The primarypurpose of theSWOT analysis is to identify and assign each significant factor, positive andnegative, to one of thefourcategories,allowingthestrategicteamto takeanobjectivelookat theappraisaldistrictoperations.The SWOT analysisisa usefultoolindevelopingandconfirming goals,objectives,strategy.Strengths: Strongmanagementteam Strongsupportfromsixty‐onetaxingentitiesservedbytheTCAD Strongbaseforrecruitmentofqualifiedstaff Veryfocusedmanagement/staff ExperiencedandprovenmanagementandsupportiveBoardofDirectors

Weaknesses: Uncertaineconomicconditionsaffectingpropertyvaluations Economicclimateofthecities,schooldistricts,county,andspecialdistricts RetentionofqualifiedstaffpersonnelOpportunities:

STRATEGIC PLANNING

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BudgetOverview

Technologyadvancementcanstreamlinebusinessoperations Increasedefficiencieswillresultinstrongercredibilityandsupport

Threats:

Newtechnologyadvancementsmaybecometoocostly Economicslowdowncouldreduceproperfunding Economicsituationcouldupturnandresourcescouldbelimited


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15


BudgetOverview


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17


BudgetOverview

Therevenuebudgetforfiscalyear2018is$18,972,658.SincetheDistrictusesabalancebudgetpolicy,budgetedassessmentstothetaxingunitsmustequalbudgetedexpenditures. Budgetedassessments to the taxing units and budgeted expenditures both total $18,827,658. Theadditional$145,000intherevenuebudgetisformiscellaneousincome.ThisisincomethattheDistrict is allowed tokeep fromyear toyear for charges for services, investment income, andothermiscellaneousincomeitems.IftheDistricthasasurplusofrevenuesoverexpendituresfromtheprecedingyear’sbudget,theDistrictmust reduce the current budget allocation to each taxingunit proportionately for theyearthatthesurplusisfrom.Thisisshownasarefundofappraisalassessmentsandisacontrarevenueaccount,whichconsequentlyreducesbudgetedrevenuesrequiredby the taxingunitsforthatfiscalyear.Forfiscalyear2018,theDistrictdoesnotexpecttohaveanysurplusfundscreditedbacktothetaxingunits.Thetableandgraphbelowshowthetotalbudgetedrevenuesbysourceforthefiscalyear2018budgetandthepreviousfiveyearsbudgethistory.

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2013 2014 2015 2016 2017 2018

Budgetedrevenues:Appraisalassessments 13,375,023$ 14,246,848$ 17,149,799$ 17,492,994$ 18,103,517$ 18,827,658$Otherrevenue ‐ 86,500 83,000 83,000 110,000 145,000

Totalbudgetedrevenues 13,375,023$ 14,333,348$ 17,232,799$ 17,575,994$ 18,213,517$ 18,972,658$

IncreaseinBudgetedReven 3.56% 7.17% 20.23% 2.00% 3.63% 4.17%

RevenueBudgetHistoryFY2013‐2018

Expenditures are broken down by function. The District has 17 different functions that itbudgetsforannually.Acomparisonofthe2018and2017budgetbyfunctionisprovidedonthefollowingpage.

$‐$2,000,000$4,000,000$6,000,000$8,000,000$10,000,000$12,000,000$14,000,000$16,000,000$18,000,000$20,000,000

BudgetedRevenuesbyYear

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BudgetOverview

2018Budget 2017Budget $Change %Change 2016Budget 2016Actuals

ExpendituresbyFunction:1 PersonnelCost 7,947,826 8,299,674 (351,849) ‐4.24% 7,707,169 7,396,7142 BenefitCost 3,812,072 3,914,726 (102,654) ‐2.62% 2,462,799 2,399,990

3Printing&MailingServices 460,470 440,778 19,692 4.47% 409,985 400,523

4 OperatingSupplies 205,010 251,150 (46,140) ‐18.37% 600,050 595,276

5Subscriptions&DataPurchases 151,513 134,938 16,575 12.28% 129,285 115,710

6Training&Education 165,340 197,155 (31,815) ‐16.14% 119,320 126,130

7 TravelExpenditures 46,350 42,990 3,360 7.82% 22,830 22,3518 Utilities 214,260 214,260 ‐ 0.00% 198,224 199,3029 LegalServices 949,250 1,762,375 (813,125) ‐46.14% 1,859,625 460,770

10 ProfessionalServices 1,153,635 687,003 466,632 67.92% 799,004 795,749

11 Insurance 88,000 104,500 (16,500) ‐15.79% 101,999 71,58512 AerialPhotography 460,000 215,226 244,774 113.73% 878,226 833,12013 Rentals 314,250 61,310 252,940 412.56% 60,530 64,227

14

Building&EquipmentMaintenance 368,636 216,461 152,175 70.30% 194,141 192,146

15SoftwareMaintenance 913,284 904,306 8,978 0.99% 1,191,934 1,332,497

16 OtherServices 250,815 261,765 (10,950) ‐4.18% 264,000 233,42917 CapitalEquipment 1,326,947 394,900 932,047 236.02% 993,872 941,885

TotalExpenditures 18,827,658$ 18,103,517$ 724,141$ 4.00% 17,992,994$ 16,181,404$

ExpendituresbyFunctionFY2013‐2018

42%

20%

2%

1%1%

1%0%1%

5%

6%

0%2%

2% 2%

5% 1%7%

ExpendituresbyFunctionPersonnelCostBenefitCostPrinting&MailingServicesOperatingSuppliesSubscriptions&DataPurchasesTraining&EducationTravelExpendituresUtilitiesLegalServicesProfessionalServicesInsuranceAerialPhotographyRentalsBuilding&EquipmentMaintenanceSoftwareMaintenanceOtherServicesCapitalEquipment


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Three general ledger accounts combine tomake the capital expenditures function: (1) capitalequipment,(2)debtservice‐principal,and(3)debtservice‐interest. Capitalequipmentisanyfixedassetwhosecostisoverthecapitalizationthresholdandhasausefullifegreaterthanoneyear. The District has established a capitalization threshold of $1,000 or more. Under themodifiedaccrualbasisofaccounting,capitalequipmentisexpensedintheperiodinwhichitispurchased.Whenpreparinggovernment‐widefinancialstatements,adjustingentriesaremadetoaccountforthedepreciationofcapitalequipment,sincethegovernment‐widestatementsusethefullaccrualbasisofaccounting.

Debtserviceprincipalandinterestaretreatedsimilarlytothecapitalequipmentaccount.Underthemodifiedaccrualbasisofaccounting,alldebtsshouldbeexpensedintheperiodthattheyareincurred.However,debtistypicallyalong‐termliabilityandmustbeadjustedwhenconvertingtothegovernment‐widestatements,whichusethefull‐accrualbasisofaccounting.

The tableandgraphbelowoutline thecapitalexpenditures&debt function for the fiscalyear2018andthepreviousfivefiscalyearsbudgethistories.

2013 2014 2015 2016 2017 2018

CapitalEquipment $182,163 $327,047 $606,000 $493,872 394,900 1,326,947DebtService‐Principal ‐ 34,012 ‐ ‐ ‐ ‐

DebtService‐Interest ‐ 10,240 ‐ ‐ ‐ ‐

182,163$ 371,299$ 606,000$ 493,872$ 394,900$ 1,326,947$

CapitalExpenditures:

TotalCapitalExpenditures

CapitalExpendituresFY2013‐2018

Thefollowingtableprovidesacomparisonofthemajorrevenuesourcesandmajorexpenditurefunctionsforfiscalyear2018and2017.

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

2013 2014 2015 2016 2017 2018

CapitalExpendituresFunction

CapitalEquipment DebtService‐Principal DebtService‐Interest

21


BudgetOverview

2018Budget 2017Budget $Change %Change 2016Budget 2016Actuals

Budgetedrevenues:Appraisalassessments 18,827,658$ 18,103,517$ 724,141$ 4.0% 17,492,994$ 17,492,994$Otherrevenue 145,000 110,000 35,000 31.8% 83,000 121,404

Totalbudgetedrevenues 18,972,658$ 18,213,517$ 759,141$ 4.2% 17,575,994$ 17,614,398$

ExpendituresbyFunction:1 PersonnelCost 7,947,826 8,299,674 (351,849) ‐4.2% 7,707,169 7,396,7142 BenefitCost 3,812,072 3,914,726 (102,654) ‐2.6% 2,462,799 2,399,990

3Printing&MailingServices 460,470 440,778 19,692 4.5% 409,985 400,523

4 OperatingSupplies 205,010 251,150 (46,140) ‐18.4% 600,050 595,276

5Subscriptions&DataPurchases 151,513 134,938 16,575 12.3% 129,285 115,710

6 Training&Education 165,340 197,155 (31,815) ‐16.1% 119,320 126,1307 TravelExpenditures 46,350 42,990 3,360 7.8% 22,830 22,3518 Utilities 214,260 214,260 ‐ 0.0% 198,224 199,3029 LegalServices 949,250 1,762,375 (813,125) ‐46.1% 1,859,625 460,77010 ProfessionalServices 1,153,635 687,003 466,632 67.9% 799,004 795,74911 Insurance 88,000 104,500 (16,500) ‐15.8% 101,999 71,585

12 AerialPhotography 460,000 215,226 244,774 113.7% 878,226 833,12013 Rentals 314,250 61,310 252,940 412.6% 60,530 64,227

14

Building&EquipmentMaintenance 368,636 216,461 152,175 70.3% 194,141 192,146

15SoftwareMaintenance 913,284 904,306 8,978 1.0% 1,191,934 1,332,497

16 OtherServices 250,815 261,765 (10,950) ‐4.2% 264,000 233,42917 CapitalEquipment 1,326,947 394,900 932,047 236.0% 993,872 941,885

TotalExpenditures 18,827,658$ 18,103,517$ 724,141$ 4.0% 17,992,994$ 16,181,404$

BudgetComparison


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The fiscal year 2018 adoptedbudget for theDistrict’s one andonly fund, the general fund, is$18,827,658,amodest4.0%increasefromthefiscalyear2017budget.

FY2018AdoptedBudget

FY2017AdoptedBudget

$Change %Change

GeneralFund 18,827,658$ 18,103,517$ 724,141$ 4.00%

Informationonsignificantbudgetaryincreasesareprovidedbelow.

(TheARBexpenditureshavebeenremovedfromthetotalsandshownasadepartmenttotaltocomparefiscalyear2017withfiscalyear2018.)

GLAccountTitle 2018Budget 2017Budget $Change %Change 2016Budget 2016ActualSeason&Temporary 300,000 145,000 155,000 106.90% 290,000 290,220DentalInsurance 61,729 46,014 15,716 34.15% 44,124 32,291DisabilityInsurance 66,343 39,352 26,991 68.59% 50,675 50,065Printing 151,420 117,735 33,685 28.61% 125,185 123,179ArbitrationRefunds 50,000 28,125 21,875 77.78% 28,125 18,900ProfessionalServices 641,100 174,893 466,207 266.57% 243,459 238,518

Rental‐ARBProtestSeason 250,000 ‐ 250,000 100.00% ‐ ‐Repair&Maintenance‐Equipment 263,916 111,341 152,575 137.03% 117,901 110,756AerialPhotography 460,000 215,226 244,774 113.73% 878,226 833,120CapitalEquipment 1,326,947 394,900 932,047 236.02% 993,872 941,885

SeasonalandTemporary:Since2015,theDistricthasusedtemporarystaffingservicestostaffclericalpositions. WehavefoundthisallowstheDistrict todetermineifthepersonnelcandothejobwithoutsubjectingtheDistricttopotentialunemploymentcosts. Duetotheamountofturnover inourclericalpositions, theDistrict increasedthisbudget itemtobeconsistentwith2016actualexpendituresfortemporarystaffing.

Dental Insurance: In 2017, the District received a 15% increase in premiums, and we areanticipatingasimilarincreasefor2018.TheDistrictalsoimplementedadentalHRAplanwhereemployeescansubmiteligibleout‐of‐pocketdentalexpensesforreimbursementin2017.

DisabilityInsurance:TheDistrictincreasedthedisabilitypercentageforallemployeesto75%oftheirbasesalaryfromtheprevious60%ofbasesalary. TheDistrictestimatesthatthiscostwillincreaseourexpendituresbyapproximately$25,000.

DETAILED BUDGETARY ITEMS

23


BudgetOverview

Printing:Thisincreaseisduetothenumberofappraisedvaluenoticesthataresent.Thecostofprinting has increased slightly and there are more property owners, which requires morenoticestobesent.

Arbitration Expenditures: In 2017 the District saw a significant increase in the number ofpropertyownerschoosingtoarbitratetheirpropertyvalue.Weanticipatethistrendtocontinueinto2018andhaveincreasedourArbitrationbudgettoreflectthatexpectation.

ProfessionalServices:TheDistrictplanstocontractwithITdeveloperstoenhancethevarioussoftwarethatweuseinourappraisalpractices.Wearecurrentlylimitedinourcurrentbuildingtoaddadditionalstaff.Takingadvantageofinformationtechnologywillincreasetheefficiencyofourappraisersallowingustocompletemoreworkwithlessemployees.

Rental‐ARBProtestSeason:In2017,theDistrictreceivedover125,000protests.Ifthistrendcontinues,theDistrictwillneedtolookatalternativeoptionsduringtheARBprotestseasoninordertohearalltaxpayerproteststimely.

EquipmentRepair&Maintenance:TheDistrictrevampedtheircurrentCiscoITEquipmentin2017. The associated maintenance cost for our Cisco Equipment increased because of theadditionalequipment.TheDistricthasalsobeengraduallymovingphysicalservicestoavirtualserver setup. The VMWare support and maintenance has increased substantially by this;however,thecostofreplacingphysicalserverswilldecreaseovertimeasserversarenotneededtobereplacedasoften. ThecostassociatedwithITstaff’stimetoworkonthevirtualserversversustheoldphysicalserverswilldecreasealso.

AerialPhotography: During 2016, theDistrict increased the aerial photography to a 3 inchresolution. Thisallowstheappraisers tocompleteabetterdesktopreviewofpropertieswithmoredetailedimages.

CapitalEquipment:TheCapitalEquipmentbudgetlineitemisexpectedtoincrease$932,000.Averydetailed reportof capital expenditures for fiscalyear2018canbe found in theCapitalImprovementPlan(CIP)sectionofthebudget.

Informationonsignificantbudgetarydecreasesareprovidedbelow.

(TheARBexpenditureshavebeenremovedfromthetotalsandshownasadepartmenttotaltocomparefiscalyear2017withfiscalyear2018.)

GLAccountTitle 2018Budget 2017Budget $Change %Change 2016Budget 2016ActualUnemploymentInsurance 20,000 30,000 (10,000) ‐33.33% 29,999 6,134LTC 25,000 49,565 (24,565) ‐49.56% 49,566 24,615OperatingSupplies‐Equipment 109,500 155,150 (45,650) ‐29.42% 290,500 392,187Legal&Attorney 629,250 1,449,250 (820,000) ‐56.58% 1,546,500 232,334Legal&Attorney‐Personnel 20,000 35,000 (15,000) ‐42.86% 35,000 6,905


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Unemployment Expenditures: The District has always budgeted very conservatively forunemployment expenditures. However, after five years of steady expenditures, the Districtdecidedtodecreasetheunemploymentcosttobeconsistentwith2016expenditures.

Long‐termCareInsurance:Long‐termcarepremiumsforeachemployeearedifficulttobudgetforbecauseofthevariousdifferenthealth,age,anddemographicinformationthattheinsurancecompanyusestocalculatepremiums. Forthe2018budget,theDistrictreducedthelong‐termcarebudgetlineitemtobeconsistentwith2016actualexpenditures.

Operating Supplies‐ Equipment: In 2017 the District budgeted to replace all monitors atemployeeworkstations.TheDistrictalsobudgetedtoreplace1/3ofthescannersatemployeework stations. For the 2018 budget, these items were removed from the line item. The ITbudget focuses on projects with more capital expenditure related purchases rather thanoperatingsupplypurchases.

Training&Education:TheDistrictissendingmanyemployeestothe2017IAAOlegalseminar.Wewillnotbesendingasmanypeoplein2018,andreducedthebudgetfortheIAAOnationalconferenceby$8,000. Wealsodecreased the IAAOcoursesheld inhouse from6classes to5classes in2018, fora reductionof$5,000. TheDistrictalso reducedmanagement trainingby$5,000tobeconsistentwithwhatwasactuallyspentin2015and2016.

Legal&Attorney: The District has spent the previous three years building up the litigationreserveaccount. For the2018budget, theDistrictdecreasedthebudgetamount for litigationreservesfrom$1,000,000in2017to$250,000in2018.

Legal&Attorney‐Personnel:TheDistrictreducedthepersonnellegalexpendituresbudgettobe consistentwith 2016 actual expenditures. TheDistrict’s liability insurance policy throughTexasMunicipalLeague(TML)paysmostpersonnelrelatedlegalfeesafterthedeductibleismet.

Ingovernmentalaccounting,anexpenditureisconsideredtobeacapitalexpenditurewhentheassetisanewlypurchasedcapitalassetoranassetimprovementthatextendstheusefullifeofanexistingcapitalasset. TheGovernmentalAccountingStandardsBoard(GASB)provides thefollowingauthoritativedefinitionofacapitalassetforstateandlocalgovernments:

The term capital asset includes land, improvements to land, easements, buildings,building improvements, vehicles, machinery, equipment, works of art and historicaltreasures, infrastructure, and all other tangible or intangible assets that are used inoperationsandthathaveinitialusefullivesextendingbeyondasinglereportingperiod.

PertheDistrict’scapitalizationpolicy,ifanasset’scostis$1,000orgreaterandtheusefullifeofthe asset is more than one year, the asset is a capital asset and should be capitalized; this

CAPITAL EXPENDITURES BUDGET

25


BudgetOverview

requires theDistrict to spread the costof theexpenditureover theuseful lifeof theasset. If,however, the expenditure is one thatmaintains the asset at its current condition, the cost isexpensedfullyintheyearofthepurchase.

Thetablebelowoutlinesthecapitalexpendituresinthe2018adoptedbudget.ThetotaldollaramountofthebudgetedcapitalexpendituresforFY2018is$1,326,947.MoreindepthinformationonmajorcapitalprojectscanbefoundintheCapitalImprovementProgramsectionofthisdocumentonpages41‐52.

CapitalAssettobePurchased BudgetedCostAdministration

A/CReplacement 15,000TransfertoReserves‐BuildingRepair/Replacement 750,000

InformationTechnologyServers(VM&VMHosts) 64,000PhoneSystemReplacement 65,000APC‐UPSRevitalization 21,000EqualLogics‐AdditionalStorage 35,000CiscoFirepowerw/Licensing(Security/Montioring) 13,255Inserter 50,000DigitalMicrofiche 6,000CiscoFirepowerw/Licensing(Security/Montioring) 7,692Transfertoreserves‐ComputerEquipmentReplacement 150,000Transfertoreserves‐NetworkEquipmentReplacement 150,000Total 1,326,947

During fiscal year 2016, the District focused on hiring and maintaining qualified, skilledemployees.Due to thehigh turnover rate that theDistrictwas facing in clericalpositions, theDistrict implemented a policy of hiring temporary employees for a 4.5month period prior tothose individuals being hired as an employee of the District. The graph below shows thebudgetednumberofemployeesversustheactualnumberofemployees.Thevarianceforfiscalyear2016and2017isduetothetemporaryemployeeswithintheir4.5monthtrialperiodarenotincludedintheheadcountofactualemployees.

Year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018#ofBudgetedPersonnel 113 119 128 129 130 128 127.5 132 131 132 123

ActualPersonnel 111 119 120 123 117 116 114 107 108 102 N/A

Variance 2 0 8 6 13 12 13.5 25 23 30 N/A

STAFFING


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Budgetedemployeesbyfunction/program:

Function/Program 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Appraisal 65 69 78 78 79 80 81 89 89 89 82

Information Systems 37 38 37 36 35 33 32 29 29 29 30

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

Total 113 119 128 129 130 128 127.5 132 131 132 123

0

50

100

150

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

PersonnelComparison

# of Budgeted Personnel Actual Personnel

0

20

40

60

80

100

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

BudgetedPositionsbyFunction/Program

Appraisal

Information Systems

Administration/General Operations

27


BudgetOverview

Positoncountbytitle:

Position Count

AdminTeamLead 1AdministrativeAssistant 4AgAdministrator 1AppraisalLiaison 1AppraisalSupportClerk 13AppraisalSupportClerk/ARBCoordinator 1AppraisalSupportTeamLead 1AssistantDirectorResidentialAppraisal 1CAMAOperationsManager 1ChiefAppraiser 1CommercialAppraisalSupportSpecialist 1CommercialAppraiser 6CommercialManager 1CustomerServiceAppraiser 1CustomerServiceRepresentative 13CustomerServiceTeamLead 1DatabaseProgrammerAnalyst 1DeputyChiefofAppraisal 1DirectorCommercial&PersonalPropertyAppraisal 1DirectorofCustomerService&AppraisalSupport 1DirectorResidentialAppraisal 1ExemptionsSpecialist 1Finance&FacilitiesDirector 1GISManager 1GIS/PACSTechnician 3HelpDeskApplicationSupport 1HelpDeskTechnician 2HumanResourcesDirector 1InformationTechnologyDirector 1LitigationAttorney 1MailClerk/Messenger 1Maintenance/Janitor 1NetworkEngineer 1PersonalPropertyAppraiser 6QCSpecialist 1Receptionist 1RecordsCoordinator 1ResearchSpecialist 1


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ResidentialAppraiser 30ResidentialManager 3ResidentialSpecialist 1ResidentialSupportSpecialist 1ResidentialTeamLead 4SpecialValuationManager 1SQLReportWriter 1Sr.LitigationAttorney 1Sr.PersonalPropertyAppraiser 2Sr.ResidentialAppraiser 1TotalPositionCount 123

TheGovernmentFinanceOfficersAssociation(GFOA)describes fundbalanceas thedifferencebetween assets, liabilities, deferred outflows of resources, and deferred inflows of resources.There are five different components of fund balance (nonspendable, restricted, committed,assigned,andunassigned)designedtoindicateboth:

Constraintsonhowresourcesofthefundcanbespent,and Thesourcesofthoseconstraints.

For fiscal yearendingDecember31,2016, theDistricthada total fundbalanceof $7,574,689with$893,474beingnonspendablefundbalanceforprepaiditems,$3,164,814beingcommittedfund balance for reserves for future expenditures, and $3,516,401 being unassigned. TheDistrict’sfundbalanceisincreasedbymiscellaneousrevenuethatappraisaldistrictsareallowedto exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenueincludes revenue from the sale of data produced by the District aswell as any late paymentrenditionrevenuethat issplitbetweentheDistrictandthecountytaxassessor‐collector. TheDistrict expects for the FY ending December 31, 2017 to have approximately $110,000 inmiscellaneousrevenuethatwillincreasetheunassignedfundbalanceaccordingly.

FundBalance,December31,2016 $7,574,689EstimatedIncreasesinFundbalance:ExcessofRevenuesoverExpendituresforFY2017 $0Miscellaneousrevenuefromfiscalyear2017 $110,000

EstimatedFundBalance,December31,2017 $8,184,689

PROJECTED CHANGES IN FUND BALANCE

29


BudgetOverview

TheDistrictcurrentlyhasfivereservefundsthatareheldascommittedfundbalances.

CurrentBalanceReserveforComputerEquipment $100,000.00ReserveforNetworkInfrastructure $300,000.00ReserveforTechnologyEnhancements $250,000.00ReserveforLitigation $3,169,849.33ReserveforBuildingRepair&Replacement $344,965.13

$4,164,814.46

TheDistrictiscurrentlyfocusingontwomajorlong‐termfinancialplans:ITreplacementsthatneedtobedoneevery5to7yearsandtheneedforadditionalspaceinordertotimelycompletetaxpayerspropertyvalueprotests.Every fivetosevenyears theDistrict’sneedstopurchasenewcomputerequipmentaswellasnewnetworkingequipmentthatcouldcostupwardsof$800,000.Thisalargeexpensetoincludeinthebudgetforoneyear.Thecostincreasesthebudgetsignificantlyandincreasestheamountduefromthetaxingunitssignificantly.ThismakestheexpendituresoftheDistrictunpredictablefor the taxing units and difficult for them to budget for. During 2014, an attorney generalopinion was issued that allowed appraisal districts to set up reserve accounts. The Districtbeganimplementingthispracticein2015.TheDistricthassetupreserveaccountsandbudgetsforaportionofthetotalcosttobeputinthereserveaccounteachyear.ForFY2018,theDistrictallocated $750,000 in the administration budget for reserves for capital expenditures and$300,000 in the information technology budget for reserves for computer and networkexpenditures.TheDistrict continues togrowata rapidly increasingrate. In thenext three to fiveyears, theDistrictexpects thatwewilloutgrowthebuilding thatwearecurrently in.TheDistrictbeganmakingaplanonhowtosolvethisproblem(i.e.whethertopurchaseanewbuilding,setupasatellite office, etc.), but no conclusion has been reached. In the interim, the District isbrainstorming ideas for futureARBprotest seasons to hold hearings at an off‐site location inordertohearalltaxpayerprotestsinatimelymanner.

LONG-TERM FINANCIAL PLANS


istrictBudgetO

verview

30

CONTACTINFORMATIONShould youhave anyquestions about theDistrict’s FY2018budget or thebudgetingprocess,please contact Leana H. Mann, Finance & Facilities Director for the Travis Central AppraisalDistrictat(512)834‐9317Ext.405orbye‐[email protected].

DistrictBudget

31


DistrictBudget

GLAccountTitle

2018

Budget

2017

Budget $Change %Change

2016

Budget 2016Actual

REVENUE:AppraisalRevenue 18,827,658 18,103,517 (18,827,658) 96.15% 17,492,994 17,492,994

‐Investmentearnings 40,000 5,000 (40,000) 12.50% 3,000 15,572

ChargesforServices 30,000 30,000 (30,000) 100.00% 20,000 28,886Miscellaneousrevenue 75,000 75,000 (75,000) 100.00% 60,000 76,946

18,972,658 18,213,517 759,141 17,575,994 17,614,398

EXPENDITURES:Salaries 7,091,426 7,560,332 (468,906) ‐6.20% 6,909,225 6,655,620Overtime 155,600 159,342 (3,742) ‐2.35% 81,342 71,745Season&Temporary 300,000 145,000 155,000 106.90% 290,000 290,220MedicareContributions 111,631 115,885 (4,254) ‐3.67% 111,268 94,716

RetirementContributions 1,385,764 1,438,556 (52,792) ‐3.67% 1,181,260 1,232,634HealthInsurance 1,517,893 1,622,679 (104,786) ‐6.46% 1,000,445 943,252DentalInsurance 61,729 46,014 15,716 34.15% 44,124 32,291LifeInsurance 24,427 26,231 (1,804) ‐6.88% 22,071 19,027DisabilityInsurance 66,343 39,352 26,991 68.59% 50,675 50,065EmployeePrograms 3,390 3,390 ‐ 0.00% 3,390 3,390Workers'Compensation 35,000 35,000 ‐ 0.00% 32,500 30,947UnemploymentInsurance 20,000 30,000 (10,000) ‐33.33% 29,999 6,134AutoAllowance 400,800 435,000 (34,200) ‐7.86% 426,602 379,129LTC 25,000 49,565 (24,565) ‐49.56% 49,566 24,615DeferredComp 615,895 573,054 42,841 7.48% ‐ ‐Printing 151,420 117,735 33,685 28.61% 125,185 123,179Paper 15,000 14,700 300 2.04% 13,300 15,090Postage&Freight 119,050 146,343 (27,293) ‐18.65% 123,200 121,524Postage&Freight 170,000 162,000 8,000 4.94% 148,300 140,730ShippingCosts 5,000 ‐ 5,000 100.00% ‐ ‐OperatingSupplies 80,900 76,000 4,900 6.45% 74,550 68,705OperatingSupplies‐Allocation ‐ ‐ ‐ 0.00% ‐ ‐OperatingSupplies‐Equipment 109,500 155,150 (45,650) ‐29.42% 290,500 392,187OperatingSupplies‐Software 12,110 15,000 (2,890) ‐19.27% 215,000 124,389Furniture&Equipment 2,500 5,000 (2,500) ‐50.00% 20,000 9,995Books,Publications,Subscriptions 151,513 134,938 16,575 12.28% 129,285 115,710RecordsManagement 7,000 7,000 ‐ 0.00% 5,000 2,867Dues&Membership 12,415 16,365 (3,950) ‐24.14% 14,800 11,955Travel,Meals&Lodging 46,350 42,990 3,360 7.82% 22,830 22,351

TravisCentralAppraisalDistrictBudgetComparison


istrictDistrictB

udget

32

GLAccountTitle

2018

Budget

2017

Budget $Change %Change

2016

Budget 2016Actual

EmployeeAppreciation 30,000 25,000 5,000 20.00% 22,500 23,951BOD 37,500 43,500 (6,000) ‐13.79% 57,040 30,965Utilities 94,060 94,060 ‐ 0.00% 88,040 85,530Telephone 45,000 45,000 ‐ 0.00% 42,184 43,573WirelessInternet 42,900 42,900 ‐ 0.00% 38,100 40,292Internet 32,300 32,300 ‐ 0.00% 29,900 29,907Legal&Attorney 629,250 1,449,250 (820,000) ‐56.58% 1,546,500 232,334Legal&Attorney‐Personnel 20,000 35,000 (15,000) ‐42.86% 35,000 6,905LegalSettlements ‐ ‐ ‐ 0.00% ‐ ‐ArbitrationRefunds 50,000 28,125 21,875 77.78% 28,125 18,900LegalFees‐ExpertWitness/Reports 250,000 250,000 ‐ 0.00% 250,000 202,631Accounting&Audit 17,715 17,290 425 2.46% 16,725 16,715AppraisalServices 462,820 462,820 ‐ 0.00% 508,820 511,208ProfessionalServices 641,100 174,893 466,207 266.57% 243,459 238,518ProfessionalServices‐Payroll 32,000 32,000 ‐ 0.00% 30,000 29,308Rental‐OfficeMachines 46,050 53,400 (7,350) ‐13.76% 52,200 55,884Rental‐Storage 18,200 7,910 10,290 130.09% 8,330 8,343Rental‐ARBProtestSeason 250,000 ‐ 250,000 100.00% ‐ ‐Repair&Maintenance‐Equipment 263,916 111,341 152,575 137.03% 117,901 110,756BuildingMaintenance 56,600 62,000 (5,400) ‐8.71% 34,120 37,878

BuildingCleaningService 48,120 43,120 5,000 11.60% 42,120 43,511SoftwareMaintenance 913,284 904,306 8,978 0.99% 1,191,934 1,332,497PropertyInsurance 6,000 7,500 (1,500) ‐20.00% 7,500 4,912LiabilityInsurance 27,000 32,000 (5,000) ‐15.63% 32,000 29,592SecurityService 129,000 129,500 (500) ‐0.39% 127,460 128,194AerialPhotography 460,000 215,226 244,774 113.73% 878,226 833,120DeedCopies 2,500 2,500 ‐ 0.00% 2,000 3,000VehicleFuel 1,800 1,800 ‐ 0.00% 1,800 959VehicleMaintenance 600 600 ‐ 0.00% 600 54BankFees 9,000 9,000 ‐ 0.00% 9,800 9,466CreditCardFees 1,000 ‐ 1,000 100.00% ‐ ‐CapitalEquipment 1,326,947 394,900 932,047 236.02% 993,872 941,885AppraisalReviewBoard(ARB) ‐ ‐ ‐ 0.00% ‐ ‐

18,827,658 18,103,517 724,141 4.00% 17,992,994 16,181,404

33


DistrictBudget

BudgetCategory 2018Budget 2017Budget $Change %Change 2016Budget 2016Actual

PersonnelCost 7,947,826 8,299,674 (351,849) ‐4.24% 7,707,169 7,396,714BenefitCost 3,812,072 3,914,726 (102,654) ‐2.62% 2,462,799 2,399,990Printing&MailingServices 460,470 440,778 19,692 4.47% 409,985 400,523OperatingSupplies 205,010 251,150 (46,140) ‐18.37% 600,050 595,276Subscriptions&DataPurchases 151,513 134,938 16,575 12.28% 129,285 115,710Training&Education 165,340 197,155 (31,815) ‐16.14% 119,320 126,130

TravelExpenditures 46,350 42,990 3,360 7.82% 22,830 22,351

Utilities 214,260 214,260 ‐ 0.00% 198,224 199,302LegalServices 949,250 1,762,375 (813,125) ‐46.14% 1,859,625 460,770ProfessionalServices 1,153,635 687,003 466,632 67.92% 799,004 795,749Insurance 88,000 104,500 (16,500) ‐15.79% 101,999 71,585AerialPhotography 460,000 215,226 244,774 113.73% 878,226 833,120Rentals 314,250 61,310 252,940 412.56% 60,530 64,227Building&EquipmentMaintenance 368,636 216,461 152,175 70.30% 194,141 192,146SoftwareMaintenance 913,284 904,306 8,978 0.99% 1,191,934 1,332,497OtherServices 250,815 261,765 (10,950) ‐4.18% 264,000 233,429CapitalEquipment 1,326,947 394,900 932,047 236.02% 993,872 941,885Total 18,827,658$ 18,103,517$ 724,141$ 4.00% 17,992,994$ 16,181,404$

TravisCentralAppraisalDistrictBudgetComparisonbyFunction

2017TotalBudget 18,103,517$2018TotalBudget 18,827,658$

$ChangeinTotalBudget 724,141$%ChangeinTotalBudget 4.00%


istrictDistrictB

udget

34

TravisCentralAppraisalDistrictDistrictBudget 35

GLTitleAdmin&Appeals IT

CustomerService

AppraisalSupport

Commercial&BPP Residential ARB TotalBudget

Salaries 1,067,937 762,009 582,582 555,838 1,273,293 2,614,092 235,675 7,091,426Overtime 20,000 10,000 18,667 21,933 5,000 80,000 ‐ 155,600Season&Temporary ‐ ‐ 150,000 150,000 ‐ ‐ ‐ 300,000MedicareContributions 15,816 11,194 11,163 10,308 20,066 43,084 ‐ 111,631RetirementContributions 196,335 138,962 138,574 127,959 249,101 534,833 ‐ 1,385,764HealthInsurance 215,770 140,770 205,290 193,559 222,886 539,619 ‐ 1,517,893DentalInsurance 19,559 4,559 6,648 6,269 7,218 17,476 ‐ 61,729LifeInsurance 3,623 2,606 2,547 2,356 4,355 8,940 ‐ 24,427DisabilityInsurance 9,669 6,921 7,057 7,049 11,081 24,566 ‐ 66,343EmployeePrograms 3,390 ‐ ‐ ‐ ‐ ‐ ‐ 3,390Workers'Compensation 35,000 ‐ ‐ ‐ ‐ ‐ ‐ 35,000UnemploymentInsurance 20,000 ‐ ‐ ‐ ‐ ‐ ‐ 20,000AutoAllowance 11,400 ‐ 6,600 ‐ 105,600 277,200 ‐ 400,800LTC 2,439 2,439 3,557 3,354 3,862 9,350 ‐ 25,000DeferredComp 87,260 61,761 61,589 56,871 110,711 237,703 ‐ 615,895Printing 2,650 143,620 125 125 3,700 1,200 ‐ 151,420Paper 15,000 ‐ ‐ ‐ ‐ ‐ ‐ 15,000Postage&Freight 119,050 ‐ ‐ ‐ ‐ ‐ ‐ 119,050Postage&Freight ‐ 170,000 ‐ ‐ ‐ ‐ ‐ 170,000ShippingCosts 5,000 ‐ ‐ ‐ ‐ ‐ ‐ 5,000OperatingSupplies 21,400 45,000 3,000 2,500 2,000 6,500 500 80,900OperatingSupplies‐Equipment ‐ 109,500 ‐ ‐ ‐ ‐ ‐ 109,500OperatingSupplies‐Software ‐ 12,110 ‐ ‐ ‐ ‐ ‐ 12,110Furniture&Equipment 2,500 ‐ ‐ ‐ ‐ ‐ ‐ 2,500Books,Publications,Subscriptions 28,358 910 16,670 190 100,490 4,895 ‐ 151,513RecordsManagement 7,000 ‐ ‐ ‐ ‐ ‐ ‐ 7,000Dues&Membership 8,145 135 ‐ 135 1,500 2,500 ‐ 12,415Travel,Meals&Lodging 46,350 ‐ ‐ ‐ ‐ ‐ ‐ 46,350Education&Training 101,340 32,000 500 1,000 8,000 15,000 7,500 165,340Advertising&LegalNotices 20,000 ‐ ‐ ‐ ‐ ‐ ‐ 20,000EmployeeAppreciation 30,000 ‐ ‐ ‐ ‐ ‐ ‐ 30,000BOD 37,500 ‐ ‐ ‐ ‐ ‐ ‐ 37,500Utilities 94,060 ‐ ‐ ‐ ‐ ‐ ‐ 94,060Telephone 45,000 ‐ ‐ ‐ ‐ ‐ ‐ 45,000

TravisCentralAppraisalDistrictBudgetbyDepartment

36 36 TravisCentralAppraisalDistrictDistrictBudget

GLTitleAdmin&Appeals IT

CustomerService

AppraisalSupport

Commercial&BPP Residential ARB TotalBudget

WirelessInternet 42,900 ‐ ‐ ‐ ‐ ‐ ‐ 42,900Internet ‐ 32,300 ‐ ‐ ‐ ‐ ‐ 32,300Legal&Attorney 616,500 ‐ ‐ ‐ ‐ ‐ 12,750 629,250Legal&Attorney‐Personnel 20,000 ‐ ‐ ‐ ‐ ‐ ‐ 20,000ArbitrationRefunds 50,000 ‐ ‐ ‐ ‐ ‐ ‐ 50,000LegalFees‐ExpertWitness/Reports 250,000 ‐ ‐ ‐ ‐ ‐ ‐ 250,000Accounting&Audit 17,715 ‐ ‐ ‐ ‐ ‐ ‐ 17,715AppraisalServices 462,820 ‐ ‐ ‐ ‐ ‐ ‐ 462,820ProfessionalServices 216,100 290,000 135,000 ‐ ‐ ‐ ‐ 641,100ProfessionalServices‐Payroll 32,000 ‐ ‐ ‐ ‐ ‐ ‐ 32,000Rental‐OfficeMachines 46,050 ‐ ‐ ‐ ‐ ‐ ‐ 46,050Rental‐Storage 7,400 10,800 ‐ ‐ ‐ ‐ ‐ 18,200Rental‐ARBProtestSeason 250,000 ‐ ‐ ‐ ‐ ‐ ‐ 250,000Repair&Maintenance‐Equipment 5,900 256,500 1,516 ‐ ‐ ‐ ‐ 263,916BuildingMaintenance 56,600 ‐ ‐ ‐ ‐ ‐ ‐ 56,600BuildingCleaningService 48,120 ‐ ‐ ‐ ‐ ‐ ‐ 48,120SoftwareMaintenance ‐ 913,284 ‐ ‐ ‐ ‐ ‐ 913,284PropertyInsurance 6,000 ‐ ‐ ‐ ‐ ‐ ‐ 6,000LiabilityInsurance 27,000 ‐ ‐ ‐ ‐ ‐ ‐ 27,000SecurityService 129,000 ‐ ‐ ‐ ‐ ‐ ‐ 129,000AerialPhotography ‐ 460,000 ‐ ‐ ‐ ‐ ‐ 460,000DeedCopies ‐ ‐ 2,500 ‐ ‐ ‐ ‐ 2,500VehicleFuel 1,800 ‐ ‐ ‐ ‐ ‐ ‐ 1,800VehicleMaintenance 600 ‐ ‐ ‐ ‐ ‐ ‐ 600BankFees 9,000 ‐ ‐ ‐ ‐ ‐ ‐ 9,000CreditCardFees 1,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,000CapitalEquipment 765,000 561,947 ‐ ‐ ‐ ‐ ‐ 1,326,947

5,353,056 4,179,326 1,353,585 1,139,445 2,128,863 4,416,957 256,425 18,827,658

37


DistrictBudget

TravisCentralAppraisalDistrictBudgetbyDepartment

DepartmentNumberofEmployees 2018Budget

%ofTCADBudget

Administration&Appeals 12 $5,353,056 28.43%

InformationTechnology 12 $4,179,326 22.20%

CustomerService 18 $1,353,585 7.19%

AppraisalSupport 17 $1,139,445 6.05%

Commercial&PersonalPropertyAppraisal 19 $2,128,863 11.31%

ResidentialAppraisal 46 $4,416,957 23.46%

AppraisalReviewBoard(ARB)* $256,425 1.36%

TotalAppraisalDistrict 123 18,827,658 100.00%


istrictDistrictB

udget

38

Administration&Appeals28.43%

InformationTechnology22.20%

CustomerService7.19%

AppraisalSupport6.05%

Commercial&PersonalProperty

Appraisal11.31%

ResidentialAppraisal23.46%

ARB*1.36%

%ofTotalBudgetbyDepartment

$

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

TotalExpendituresbyDepartment

RevenueBudget

39


RevenueBudget

TRAVISCENTRALAPPRAISALDISTRICTRevenueBudget

The revenue budget for fiscal year 2018 is $18,972,658. Since the District uses a balancedbudget policy, budgeted assessments to the taxing units must equal budgeted expenditures.Budgeted assessments to the taxing units and budgeted expenditures both total $18,827,658.Theadditional$145,000intherevenuebudgetisformiscellaneousincome.ThisisincomethattheDistrictisallowedtokeepfromyeartoyearforchargesforservices,investmentincomeandothermiscellaneousincomeitems.

Assessmentstothetaxingentities:ThevastmajorityoftheDistrict’srevenuecomesfromthetaxingentitiesofTravisCounty(99.24%).TheDistrictservesthe119localgovernmentagenciesincluding21cities,14emergencydistricts,thecounty,thehospitaldistrict,thejuniorcollege,48municipal utility districts, 1 road districts, 15 school districts, and 17 water controlimprovement districts. Each taxing entity is allocated a portion of the budget equal to theproportionthatthetotaldollaramountofpropertytaxesimposedbytheunitforthetaxyearinwhich the budget proposal is prepared bears the sum of the total dollar amount of propertytaxesimposedintheDistrictbyeachparticipatingunitforthatyear.Thebudgetliabilityisthendivided into four equal installments paid at the beginning of each quarter. If a taxing unitdecidesnottoimposetaxesforanytaxyear,theunitisnotliableforanycostsofoperatingtheDistrictforthatyear,andthosecostsarethenallocatedamongsttheothertaxingentities. Therevenuebudget forassessments fromthetaxingentitiestotals$18,827,658forthe2018fiscalyear.AchartshowinganestimateofeachtaxingunitandtheirproportionatesharealongwiththeinformationusedtocalculatetheirbudgetliabilitytotheDistrictisprovidedonpages38‐39.Once theDistrictcertifies the taxablevalues foreach taxingunitand taxratesaresetbyeachunit,theDistrictwillsendafinalnoticeofliabilitytoeachtaxingunit.

Assessments99.24%

Investmentearnings0.21%

Chargesforservices0.16%

MiscellaneousRevenue0.40%

Other0.76%

WheretheMoneyComesFrom...


istrictRevenueB

udget

40

IftheDistricthasasurplusofrevenuesoverexpendituresfromtheprecedingyear’sbudget,theDistrictmust reduce the current budget allocation to each taxingunit proportionately for theyearthatthesurplusisfrom.Thisisshownasarefundofappraisalassessmentsandisacontrarevenueaccount,whichconsequently reducesbudgetedrevenues requiredby the taxingunitsforthatfiscalyear.Atthistime,theDistrictisunabletodetermineifanysurplusfundsfromthefiscalyear2017budgetwillbecreditedbacktothetaxingunits.

OtherIncome:Otherincome,totaling0.77%oftheDistrict’srevenuebudget,iscomprisedof(1)chargesforservices,(2)investmentincomeand(3)miscellaneousrevenue.

InvestmentIncome 40,000$ 27.59%ChargesforServices 30,000$ 20.69%MiscellaneousRevenue 75,000$ 51.72%

145,000$ 100.00%

InvestmentIncome:Thebudgetedinvestmentincomeforfiscalyear2018wasincreasedduetothe anticipated increase in the federal funds rate. The total investment income of $40,000 is0.21%ofthetotalrevenuebudget.

Charges for Services: The District collects fees from taxpayers and other agencies for dataprovided. ExamplesofdataprovidedbytheDistrict forafeearemapsofthecountyanddataexports from the Districts appraisal software. The total budget for charges for services is$30,000or0.16%ofthetotalrevenuebudget.

MiscellaneousRevenue:Alargeportionofmiscellaneousrevenueisfromtherenditionpenaltycollected forrenditionsnot filed timely. Thesepenaltiesarecollectedby thecounty taxofficeandsplitbetween the taxofficeand theappraisaldistrict. The totalbudget formiscellaneousrevenueis$75,000or0.40%ofthetotalrevenuebudget.

TheDistrictmakestheassumptioneachyearwhenestimatingrevenuesforthebudgetthatalltaxingentitieswillpaytheirliabilityinfull.TheDistrict’samountofuncollectedfundsrangesfrom99.96%to100.00%oftotalbudgetliabilitycollected.

‐

5,000,000

10,000,000

15,000,000

20,000,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

BudgetedRevenuesLastTenFiscalYears

41


RevenueBudget

FiscalYearEndedDec.31

TotalAssessmentstoTaxingEntities

AmountCollected

SurplusCredit/Refu

nd‐ReductionofLiability

AmountNot

Collected

PercentofAssessme

nt2006 8,325,763 8,325,763 ‐ 100.0000%2007 9,829,300 8,927,273 902,018 9 99.9999%2008 10,674,750 10,674,750 ‐ 100.0000%2009 11,856,540 11,856,540 ‐ 100.0000%2010 12,595,720 11,801,483 789,802 4,435 99.9648%2011 12,689,610 12,076,873 612,738 (1) 100.0000%2012 12,914,797 11,655,130 1,259,667 ‐ 100.0000%2013 13,375,023 13,375,023 ‐ ‐ 100.0000%2014 14,246,848 14,157,414 89,434 ‐ 100.0000%2015 17,149,799 17,122,872 26,927 ‐ 100.0000%2016 17,492,994 17,492,994 ‐ ‐ 100.0000%

‐

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

BudgetedRevenuevs.CollectedRevenue

Total Assessments to Taxing Entities Amount Collected


istrictRevenueB

udget

42

EntityCd Name TaxRate LevyAmountPercentofBudgetLiability

BudgetLiabilityQuarterlyPayments

01 AUSTINISD $1.192000 $1,308,984,590.83 32.4637% $6,112,154.85 $1,528,038.7102 CITYOFAUSTIN $0.441800 $583,400,237.03 14.4687% $2,724,121.13 $681,030.2803 TRAVISCOUNTY $0.383800 $658,652,582.90 16.3350% $3,075,503.41 $768,875.8505 CITYOFMANOR $0.773800 $4,704,347.47 0.1167% $21,966.41 $5,491.6006 DELVALLEISD $1.520000 $77,923,289.52 1.9326% $363,853.94 $90,963.4907 LAKETRAVISISD $1.407500 $149,877,631.77 3.7171% $699,836.57 $174,959.1408 EANESISD $1.212500 $174,761,698.85 4.3342% $816,029.90 $204,007.4809 CITYOFWESTLAKEHILLS $0.057200 $1,144,539.17 0.0284% $5,344.30 $1,336.081A HAYSCONSOLIDATEDISD $1.537700 $147,285.59 0.0037% $687.73 $171.931C TRAVISCOESDNO3 $0.100000 $3,108,439.54 0.0771% $14,514.51 $3,628.631D TRAVISCOMUDNO5 $0.697500 $1,777,030.72 0.0441% $8,297.64 $2,074.41

1FTANGLEWDFORESTLTDDIST $0.175400 $653,115.28 0.0162% $3,049.65 $762.41

1HCOTTONWDCREEKMUDNO1 $0.917000 $1,083,116.70 0.0269% $5,057.49 $1,264.37

1J CYPRESSRANCHWCIDNO1 $0.900000 $1,313,418.66 0.0326% $6,132.86 $1,533.2210 TRAVISCOWCIDNO10 $0.066700 $2,666,677.90 0.0661% $12,451.75 $3,112.9411 CITYOFROLLINGWOOD $0.200200 $1,779,780.73 0.0441% $8,310.48 $2,077.6212 VILLAGEOFSANLEANNA $0.249800 $143,753.09 0.0036% $671.24 $167.8116 LAGOVISTAISD $1.320000 $18,987,992.46 0.4709% $88,662.27 $22,165.5717 TRAVISCOWCIDNO17 $0.059900 $3,641,628.46 0.0903% $17,004.17 $4,251.0418 TRAVISCOWCIDNO18 $0.093900 $641,229.19 0.0159% $2,994.15 $748.5419 PFLUGERVILLEISD $1.540000 $189,341,491.71 4.6958% $884,108.59 $221,027.152A ELGINISD $1.540000 $3,863,713.10 0.0958% $18,041.17 $4,510.292D TRAVISCOMUDNO6 $0.460000 $719,864.39 0.0179% $3,361.32 $840.332F CITYOFROUNDROCK $0.425000 $1,733,999.21 0.0430% $8,096.71 $2,024.182G WMSNCOWSIDDIST3 $0.723000 $502,725.06 0.0125% $2,347.42 $586.862H NETRAVISCOUTILITYDIST $0.780000 $2,219,164.44 0.0550% $10,362.14 $2,590.54

2JTRAVISCOUNTYHEALTHCAREDISTRICT $0.110541 $189,748,630.30 4.7059% $886,009.67 $221,502.42

20 CITYOFPFLUGERVILLE $0.539900 $26,667,924.87 0.6614% $124,522.85 $31,130.7121 CITYOFLAKEWAY $0.161200 $6,912,737.08 0.1714% $32,278.24 $8,069.5622 COUPLANDISD $1.040050 $45,936.39 0.0011% $214.49 $53.62

23TRAVISCOWCIDPOINTVENTURE $0.625300 $1,247,820.47 0.0309% $5,826.56 $1,456.64

25 HURSTCREEKMUD $0.342100 $1,670,938.16 0.0414% $7,802.26 $1,950.5726 LAKEWAYMUD $0.136000 $1,702,510.04 0.0422% $7,949.68 $1,987.423A MARBLEFALLSISD $1.280000 $6,527,737.08 0.1619% $30,480.53 $7,620.13

3CTRAVISCOWCID17STEINERRANCH(DA) $0.300000 $7,031,681.75 0.1744% $32,833.64 $8,208.41

3D TRAVISCOMUDNO7 $0.908900 $14,890.07 0.0004% $69.53 $17.383F CITYOFCEDARPARK $0.470000 $4,761,086.99 0.1181% $22,231.35 $5,557.843G TRAVISCOMUDNO14 $0.905000 $926,582.00 0.0230% $4,326.57 $1,081.6432 WELLSBRANCHMUD $0.387300 $4,513,650.22 0.1119% $21,075.98 $5,269.0033 SHADYHOLLOWMUD $0.038000 $134,408.25 0.0033% $627.60 $156.9034 MANORISD $1.515000 $74,103,382.65 1.8378% $346,017.33 $86,504.3335 TRAVISCOWCIDNO19 $0.225000 $502,641.69 0.0125% $2,347.03 $586.76

TravisCentralAppraisalDistrictEstimatedJurisdictionLiabilities

43


RevenueBudget



37 TRAVISCOWCIDNO20 $0.205500 $915,677.22 0.0227% $4,275.65 $1,068.9138 DRIPPINGSPRINGSISD $1.520000 $166,714.62 0.0041% $778.45 $194.6139 TRAVISCOESDNO9 $0.072990 $5,262,056.40 0.1305% $24,570.57 $6,142.644A JOHNSONCITYISD $1.140900 $115,552.65 0.0029% $539.56 $134.894D TRAVISCOMUDNO8 $0.714500 $768,900.93 0.0191% $3,590.30 $897.584F TRAVISCOMUDNO10 $0.750000 $799,737.83 0.0198% $3,734.28 $933.57

4HTRAVISCOWCID17FLINTROCK(DA) $0.432000 $1,315,864.76 0.0326% $6,144.28 $1,536.07

40 CITYOFCREEDMOOR $0.380000 $198,414.61 0.0049% $926.47 $231.6241 TRAVISCOESDNO1 $0.100000 $2,571,850.79 0.0638% $12,008.97 $3,002.2449 CITYOFLAGOVISTA $0.650000 $5,263,861.01 0.1305% $24,579.00 $6,144.755A ROUNDROCKISD $1.332500 $107,418,137.97 2.6640% $501,576.79 $125,394.205D TRAVISCOMUDNO9 $0.843500 $31,231.30 0.0008% $145.83 $36.465E SENNAHILLSMUD $0.541100 $1,639,252.77 0.0407% $7,654.30 $1,913.585F CITYOFELGIN $0.656916 $539,655.73 0.0134% $2,519.86 $629.975G VILLAGEOFVOLENTE $0.106500 $207,788.60 0.0052% $970.25 $242.565H VILLAGEOFWEBBERVILLE $0.340200 $71,689.51 0.0018% $334.75 $83.6950 CITYOFJONESTOWN $0.565600 $2,502,163.90 0.0621% $11,683.57 $2,920.8951 TRAVISCOESDNO11 $0.100000 $1,095,986.78 0.0272% $5,117.59 $1,279.4052 TRAVISCOESDNO6 $0.100000 $14,959,268.59 0.3710% $69,850.61 $17,462.6555 VILLAGEOFBRIARCLIFF $0.160500 $455,416.85 0.0113% $2,126.52 $531.6356 TRAVISCOESDNO5 $0.100000 $1,272,256.00 0.0316% $5,940.65 $1,485.1657 TRAVISCOESDNO4 $0.100000 $2,042,101.59 0.0506% $9,535.36 $2,383.8458 TRAVISCOESDNO10 $0.100000 $1,911,745.73 0.0474% $8,926.68 $2,231.6759 RIVERPLACEMUD $0.207000 $1,261,289.91 0.0313% $5,889.45 $1,472.366E WESTTRAVISCOMUDNO3 $0.282000 $675,425.39 0.0168% $3,153.82 $788.466F CITYOFLEANDER $0.599000 $5,400,688.08 0.1339% $25,217.90 $6,304.486G TRAVISCOMUDNO15 $0.332500 $1,589,223.46 0.0394% $7,420.70 $1,855.186H WESTTRAVISCOMUDNO6 $0.450000 $2,353,721.79 0.0584% $10,990.44 $2,747.616J WESTTRAVISCOMUDNO8 $0.551000 $1,086,986.63 0.0270% $5,075.56 $1,268.8961 CITYOFMUSTANGRIDGE $0.479200 $295,629.34 0.0073% $1,380.41 $345.1068 AUSTINCOMMCOLLDIST $0.102000 $155,498,911.94 3.8565% $726,084.51 $181,521.1369 LEANDERISD $1.511870 $137,484,192.22 3.4097% $641,966.82 $160,491.717A MOORESCROSSINGMUD $0.907000 $1,298,302.89 0.0322% $6,062.28 $1,515.577D WESTTRAVISCOMUDNO5 $0.260000 $666,436.90 0.0165% $3,111.85 $777.967E VILLAGEOFTHEHILLS $0.060000 $263,770.38 0.0065% $1,231.65 $307.91

7F VILLAGEOFPOINTVENTURE $0.113100 $217,276.72 0.0054% $1,014.55 $253.647G WILBARGERCRKMUDNO1 $0.889500 $298,115.89 0.0074% $1,392.02 $348.017H WILBARGERCRKMUDNO2 $0.950000 $71,448.70 0.0018% $333.62 $83.4170 TRAVISCOMUDNO2 $0.930000 $1,731,433.26 0.0429% $8,084.73 $2,021.1871 TRAVISCOESDNO14 $0.100000 $511,996.14 0.0127% $2,390.71 $597.6872 TRAVISCOESDNO12 $0.100000 $1,805,041.22 0.0448% $8,428.43 $2,107.1177 TRAVISCOESDNO8 $0.099800 $2,007,881.07 0.0498% $9,375.57 $2,343.898C TRAVISCOMUDNO3 $0.481500 $3,253,381.74 0.0807% $15,191.30 $3,797.83

8ERNCH@CYPRSSCRKMUD1 $0.356500 $349,246.45 0.0087% $1,630.77 $407.69

83 CITYOFBEECAVE $0.020000 $385,759.07 0.0096% $1,801.26 $450.3284 NORTHTOWNMUD $0.707500 $4,992,062.08 0.1238% $23,309.87 $5,827.479B TRAVISCOESDNO2 $0.100000 $10,530,550.57 0.2612% $49,171.21 $12,292.80


istrictRevenueB

udget

44



9C TRAVISCOMUDNO4 $0.729600 $902,412.69 0.0224% $4,213.71 $1,053.439D LAKESIDEWCIDNO1 $0.750000 $1,158,662.10 0.0287% $5,410.24 $1,352.569G LAKESIDEWCIDNO2A $0.970000 $252,082.44 0.0063% $1,177.07 $294.279H LAKESIDEWCIDNO2B $0.970000 $1,268,305.76 0.0315% $5,922.21 $1,480.559I LAKESIDEWCIDNO2C $0.970000 $1,678,242.44 0.0416% $7,836.36 $1,959.099J LAKESIDEWCIDNO2D $0.970000 $1,672,488.68 0.0415% $7,809.50 $1,952.384J TRAVISCOMUDNO11 $0.692500 $1,973,538.10 0.0489% $9,215.21 $2,303.804K TRAVISCOMUDNO12 $0.772500 $948,949.52 0.0235% $4,431.01 $1,107.754L TRAVISCOMUDNO13 $0.772500 $1,031,277.47 0.0256% $4,815.43 $1,203.865J KELLYLANEWCIDNO1 $0.950000 $1,583,975.76 0.0393% $7,396.19 $1,849.055K KELLYLANEWCIDNO2 $0.950000 $909,486.21 0.0226% $4,246.74 $1,061.691K BELVEDEREMUD $0.389500 $763,698.52 0.0189% $3,566.00 $891.502K PRESIDENTIALGLENMUD $0.300000 $301,887.99 0.0075% $1,409.63 $352.417J LAKESIDEMUDNO3 $0.840000 $1,514,348.65 0.0376% $7,071.08 $1,767.778K TRAVISCOESDNO13 $0.100000 $63,837.46 0.0016% $298.08 $74.52

1LBASTROP‐TRAVISCOUNTIESESDNO1 $0.094700 $167,392.79 0.0042% $781.62 $195.41

7K SUNFIELDMUDNO1 $0.900000 $995.98 0.0000% $4.65 $1.16

8LTRAVISCOBEECAVEROADDISTNO1 $0.259900 $1,148,681.74 0.0285% $5,363.64 $1,340.91

2N NORTHAUSTINMUDNO1 $0.289000 $304,772.28 0.0076% $1,423.10 $355.782L TRAVISCOMUDNO16 $0.950000 $1,759,638.76 0.0436% $8,216.43 $2,054.115M LAZYNINEMUDNO1B $1.010000 $2,344,634.66 0.0581% $10,948.01 $2,737.00

3MWILLIAMSON/TRAVISMUDNO1 $0.466200 $579,586.99 0.0144% $2,706.32 $676.58

8NANDERSONMILLLIMITEDDISTRICT $0.123360 $15,140.70 0.0004% $70.70 $17.68

9LTRAVISCOWCID17SERENEHILLS(DA) $0.625000 $951,496.73 0.0236% $4,442.91 $1,110.73

9MSOUTHEASTTRAVISCOUNTYMUDNO1 $0.980000 $230.30 0.0000% $1.08 $0.27

6M TRAVISCOMUDNO21 $0.312500 $453,936.63 0.0113% $2,119.61 $529.906L TRAVISCOMUDNO17 $0.950000 $595,442.32 0.0148% $2,780.35 $695.093N TRAVISCOMUDNO18 $0.750000 $915,997.42 0.0227% $4,277.15 $1,069.294M PILOTKNOBMUDNO3 $0.950000 $509,913.16 0.0126% $2,380.98 $595.25

73ONIONCREEKMETROPARKDIST $0.200000 $10,699.13 0.0003% $49.96 $12.49

6PLOSTCREEKLIMITEDDISTRICT $0.052500 $526,381.88 0.0131% $2,457.88 $614.47

$4,032,148,135.02 100% $18,827,657.68 $4,706,914.42

CapitalImprovementPlan

45



TRAVISCENTRALAPPRAISALDISTRICTCapitalImprovementPlan

CapitalImprovementPlanOverviewTheCapitalImprovementPlan(CIP)isamulti‐yearplantoaddresscapitalprojectsnecessarytomaintaininfrastructureandreplaceagingequipment.Theplanisupdatedannuallytoreflectthelatestpriorities,updatedcostestimates,andavailablefundinginformation.Acapitalasset,bydefinition,includesland,improvementstoland,easements,buildings,buildingimprovements, vehicles, machinery, equipment, works of art and historical treasures,infrastructure, andall other tangible or intangible assets that areused in operations and thathaveinitialusefullivesextendingbeyondasinglereportingperiod.TheDistrict’scapitalizationthresholdis$1,000andausefullifeofmorethanoneyear.TheDistrict’sfinancedepartmentisresponsible for the establishment, maintenance and safeguarding of all fixed assets. TheDistrict’s capital assets are depreciated using the straight‐line method over their estimatedusefullivesoutlinedbelowbasedonthefollowingassetclasses:

AssetClass UsefulLifeLand InexhaustibleBuilding 50yearsBuildingImprovements 5‐10years

ComputerEquipment 3‐5yearsFurniture&Equipment 5‐10yearsVehicles 5‐10years


istrictCapitalIm

provementPlan

46

2018CapitalImprovementPlan

For fiscal year 2018, the District has budgeted for a total of $1,326,947 for capital assetexpenditures.Thechartbelowshowsthebreakdownbydepartment.

Department CapitalAssettobePurchased BudgetedCost

Administration(10) A/CReplacements $15,000TransfertoReserves‐BuildingRepairorReplacement 750,000

IT(20) Servers‐VM&VMHosts 64,000PhoneSystemReplacement 65,000APC‐UPSRevitalization 21,000EqualLogics‐Storage 35,000CiscoFirepowerwithLicensing(Security/Monitoring) 20,947MailInserter 50,000DigitalMicrofiche 6,000TransfertoReserves‐ComputerEquipmentReplacement 150,000TransfertoReserves‐NetworkEquipmentReplacement 150,000

TotalCapitalExpenditures $1,326,947

Ofthe$1,326,947inbudgetedcapitalexpendituresforfiscalyear2018,$1,050,000isbudgetedtobetransferredtoreserveaccounts.TheDistrictrealizesthatmanyofthetaxingunitswhopayourbudgetneed stability in ourbudget to avoid large spikes innecessary expenditures. TheDistrict established a reserve policy in 2015 to help maintain the stability of the District’s

Administration57.65%

IT42.35%

CapitalExpendituresbyDepartment

47



budget.ManyITrelatedequipmenthasareplacementlifeoffiveyears.TheDistrictbudgetsanannualamounttoboththeReserveforComputerEquipmentReplacementandtheReserveforNetworkEquipmentReplacementtohelpcovernecessaryprojectsinourcapital improvementplan.ThisDistrictalsobudgeted$750,000fortheReserveforBuildingRepairorReplacement.AsTravisCountyandtheAustinareacontinuetogrowexponentially,itwillbenecessaryfortheDistrict tohireadditionalstaff tocompleteourmissioncritical tasks. TheDistricthasbeeninthe samebuilding since creation in1981. Weanticipate in thenext five to tenyears,wewilloutgrowourcurrentbuildingandwillneedtolookatexpansionintoanewbuilding.

BudgetedReserves BudgetAmountTransfertoReserves‐BuildingRepairorReplacement 750,000TransfertoReserves‐ComputerEquipmentReplacement 150,000TransfertoReserves‐NetworkEquipmentReplacement 150,000TotalBudgetedReserves 1,050,000

BuildingRepairorReplacement

72%

ComputerEquipmentReplacement

14%

NetworkEquipmentReplacement

14%

BudgetforReserves


istrictCapitalIm

provementPlan

48

CapitalAssettobePurchased TotalCost RoutineNon‐Routine

A/CReplacements 15,000$ 15,000$TransfertoReserves‐BuildingRepairorReplacement 750,000$ 750,000$

Servers‐VM&VMHosts 64,000$ 64,000$PhoneSystemReplacement 65,000$ 65,000$APC‐UPSRevitalization 21,000$ 21,000$EqualLogics‐Storage 35,000$ 35,000$CiscoFirepowerwithLicensing(Security/Monitoring) 20,947$ 20,947$

MailInserter 50,000$ 50,000$DigitalMicrofiche 6,000$ 6,000$TransfertoReserves‐ComputerEquipmentReplacement 150,000$ 150,000$

TransfertoReserves‐NetworkEquipmentReplacement 150,000$ 150,000$

2018RoutineCapitalProjectsACReplacementsTheDistrictbudgets$15,000peryearforA/Cunitreplacements.TheDistricthasapproximately30rooftopunitsatvariousstagesintheirusefullife.Approximatelytwounitsarereplacedeachyear,asneeded.

TransfertoReserves‐BuildingRepairorReplacementTheDistrictisbudgetingfor$750,000tobeputintothereservefundforthebuildingrepairorreplacementeachyear.TheDistrictestimatesthatinthenextfivetotenyears,wewilloutgrowthecurrentbuilding.

TransfertoReserves‐ComputerEquipmentReplacementTheDistrictisbudgetingfor$150,000tobetransferredtothereservefundforcomputerequipmentreplacementin2018.TheDistrictestimatesthatcomputerequipmentwillneedtobereplacedevery5years.

TransfertoReserves‐NetworkEquipmentReplacementTheDistrictisbudgetingfor$150,000tobetransferredtothereservefundfornetworkequipmentreplacementin2018.TheDistrictestimatesthatcriticalnetworkequipmentwillneedtobereplacedevery5years.

2018 Significant and Non‐routine Capital Expenditures Thefollowingpagesoutlineeachnon‐routineprojectincludedinthecapitalimprovementplanforfiscalyear2018.

49




istrictCapitalIm

provementPlan

50

51




istrictCapitalIm

provementPlan

52

53




istrictCapitalIm

provementPlan

54

55




istrictCapitalIm

provementPlan

56

DebtAdministration

57


DebtAdm

inistration

TRAVISCENTRALAPPRAISALDISTRICTDebtAdministration

All financing of capital projectsmust be included in the current year’s proposed budget andapprovedby theboardofdirectors. AppraisalDistrictsarenotauthorizedto levyadvaloremtaxes or issue bonded indebtedness or other debt instruments. Therefore, any capital assetacquisitionrequiringtheuseoffinancingmustbedonethroughthebudgetprocess.

For fiscal year 2018, the District does not anticipate the need to enter into any financingagreementsforthepurchaseofcapitalequipment.


istrictDebtA

dministration

58

DepartmentBudgets

59


DepartmentBudgets

EmployeePosition

Numberof

PositionsPositionGrade HourlyRange

AutoAllowance TotalEmployeeBenefit

ChiefAppraiser 1 Exempt $‐ ‐ $96.07 $‐ $‐ ‐ $65,728.55DeputyChiefofAppraisal 1 20 $49.91 ‐ $69.88 $6,600 $40,456.56 ‐ $51,607.75HumanResourcesDirector 1 20 $49.91 ‐ $69.88 $‐ $40,456.56 ‐ $51,607.75Finance&FacilitiesDirector 1 20 $49.91 ‐ $69.88 $‐ $40,456.56 ‐ $51,607.75Sr.LitigationAttorney 1 19 $47.37 ‐ $66.33 $2,400 $39,038.23 ‐ $49,625.44LitigationAttorney 1 19 $47.37 ‐ $66.33 $2,400 $39,038.23 ‐ $49,625.44AdminTeamLead 1 8 $26.34 ‐ $36.87 $‐ $27,295.15 ‐ $33,175.07RecordsCoordinator 1 6 $23.40 ‐ $32.79 $‐ $25,653.46 ‐ $30,896.81AdminAssistant 2 4 $19.52 $27.34 $‐ $23,486.88 $27,853.55MailClerk/Messenger 1 3 $17.87 $25.03 $‐ $22,565.53 $26,563.65Maintenance/Janitor 1 2 $14.88 $20.83 $‐ $20,895.92 $24,218.38

Totalemployeebenefitincludeshealth,dental,life,disabilityandlong‐termcareinsurance,retirement,andtheemployeeassistanceprogramthatareallprovidedbytheDistrictastermsofemployment.


istrictDepartm

entBudgets

60

AdministrationDepartment

MissionStatement

The mission of the Administration department, which includes human resources, finance,facilities’ maintenance, records management and the offices of the Chief Appraiser and theDeputyChiefofAppraisal is toprovide timely,useful, andaccurate information toall internaland external customers including but not limited to staff, division directors, the Board ofDirectors, the taxing jurisdictionsofTravisCounty, andall taxpayersofTravisCounty, and toassure prudent control of the District’s cash and investments. It is also the mission of theAdministrationdepartmenttooverseeallmissioncriticaltasksoftheappraisaldistricttoensurecompletionandtomeetalllegislativerequirements.TheAppealsdepartmentseekstoprovidelegalanalysisandpropertyvaluations for theDistrictduring informationandformalhearings,settlement conferences, mediations, arbitrations, SOAH hearings, and lawsuits filed in TravisCountywith theTexasPropertyTaxCodeandappraisalpracticesandstandards,and tocarryoutthedutiesinaprofessional,friendly,courteousandethicalmanner.

KeyResponsibilities

TheAdministrationDepartment’s function is toplan,organize,directandcontrol thebusinesssupport functions related to human resources, budget, finance, purchasing, payroll, facilitiesmaintenance, records management and mail services. Key responsibilities of the legal staffinclude,butarenotlimitedto:managinglawsuits,arbitrations,SOAHhearings,mediationsandsettlement conferences (internally and those of outside counsel); preparation and review ofexpertreports;filingandansweringlawsuits;preparingandansweringdiscovery,motions,andjudgments; andproviding legal adviceonday‐to‐day issues arisingoutof issues involving theTexas Property Tax Code, exemption application, contracts, open meetings, and publicinformation requests. Additional responsibilities include conducting staff training/CLE,legislativebilltrackingandanalysis,aswellasnotarizingandtranslatingformsanddocuments.The litigationappraisershandleall thearbitrationsandcoordinatevaluationefforts foruse inSOAHhearings,mediationsandsettlementconferencesinvolvingrealproperty.

61


DepartmentBudgets

KeyTasks&Deadlines

Tasks Deadline KeyPlayers

PerformanceReviews/MeritIncreases January15 HR,DivisionsDirectors&ManagersYearEndProcessing&W2’s January1 HR,FinanceBudgetPlanningMeetings March1 Finance,ChiefAppraiser,DivisionDirectorsCertifiedEstimates April30 ChiefAppraiserFinancialAudit June15 FinancePresentationPreliminaryBudget June15 ChiefAppraiser,FinanceAppraisalRollCertification July25 ChiefAppraiserReappraisalPlan September15 ChiefAppraiserBudgetAdoption September15 ChiefAppraiser,Finance

StrategicPlan October15 ChiefAppraiser,DivisionDirectors&Managers

AnnualReport November1 ChiefAppraiserOpenEnrollment November1 HRArbitrations YearRound ArbitrationAppraiserMediations YearRound AttorneySettlementConference YearRound AttorneyLawsuitPreparation YearRound Attorney

DepartmentGoals

Dept. 2018Goals OutputMeasure EfficiencyMeasure

Administration&

Appeals

ContinuetobecomeindustryleaderandenhanceTravisCAD'sreputationandnetworkingcapabilities(DeputyChief)

CompletefinalcomprehensiveexamtoachieveIAAOdesignationofCertifiedAssessmentEvaluation(CAE).

InspireotherCADemployeestoseekadditionaltrainingandeducation

Improveplanning,procedures,appraisalaccuracyanddefenseofvalues

Producemeasurableresultswithrespecttocurrentoverstratificationofrealpropertyaccounts(DeputyChief)

Reducetotalnumberofresidentialneighborhoodsfrom2,080to1,900

Enhanceabilitytoprofilegreaterpercentageofpropertieswithincreasedaccuracyandefficiency

Largerneighborhoodshavemoresalestoanalyzeandcalibrateappraisalmodels

EnhancetaxpayerunderstandingofthePropertyTaxSystemandeducatethepublicaboutTruthinTaxationissuesandtheAppraisalDistrictsrollinthePropertyTaxSystem(DeputyChief)

Conduct20TownhallmeetingswithNeighborhoodAssociationsthroughoutTravisCounty

Reducenumberofprotestsandbemoreefficientwithtaxpayerswhentheyareinthebuilding


istrictDepartm

entBudgets

62


Administration&Appeals

ImprovetransparencyandaccountabilityofAppraisalDepartments(DeputyChief)

DirectandassistCommercial,BusinessPersonalPropertyandResidentialDepartmentstocompleteupdatedAppraisalmanualsandhavethemaccessiblefromPublic/ProcedureManuals/2018

ReducetimespentcollectingdocumentsforPublicInformationrequests,reducenumberofprotests,andtimespentexplainingourprocedurestocustomers.

PrepareandadministertheDistrict'sannualoperatingbudgetbymaximizingtheaccuracyofbudgetedrevenueandexpenditureestimates,andeffectivelymeetingtheshortandlong‐termneedsoftheDistrict(Finance)

Adoptionofthe2018budgetbythestatutorydeadlineofSeptember15,2017.

AwardbyGFOAforDistinguishedBudgetPresentation

Numberofbudgetvariancereportswithavarianceoflessthan10%

Departmentbudgetvariancepercentageoflessthan5%

ManagetheannualfinancialauditandpreparetheComprehensiveannualfinancialreportinwhichthereportisuserfriendlyandunderstandabletothetaxpayersandjurisdictionsofTravisCounty(Finance)

CreateaPAFR(PopularAnnualFinancialReport)thatmeetstheGFOArequirements

AwardbyGFOAforExcellenceinFinancialReporting

NumberandtypeoffinancialinformationavailableontheTCADwebsite

AwardforPopularAnnualFinancialReport(PAFR)byGFOA

CAFR&BudgetdocumentsavailableonTCADwebsite

Training‐NewAppraisalStafftrainingwithemphasisoncompletingthe5yearRPALevelIVin3years(HR)

NumberofappraiserscompletingRPALevelIVearly Improvedqualityandefficiency

CompleteandImplementEmailPolicyforRetention(HR) CompletionofPolicy

Reducedstoragespace.ImprovedcapacityforAbilitytorecoupcostsforhighvolumerequestors.

Continuetoworkwithclericalsupervisorstoestablishproductivity/accuracygoals(HR)

Qualityofproduct,meetingtimeconstrainedgoals.

Increasedaccuracyandproductivityandultimatelycustomersatisfaction.

Upgradepayrollsoftware(HR) Greateremployeeaccesstopersonalpayrollinformation Increasedemployeesatisfaction

Resolvelitigationasquicklyandefficientlyaspossibletostabilizetheappraisalrollandpreventmulti‐yearlawsuitswhicharemoredifficulttoprocess(Appeals)

Resolve90%oflitigationfiledagainst2017valuespriorto2018noticesofappraisedvaluesbeingmailedtotaxpayers.

Fewermulti‐yearlawsuitsallowstaxingentitiestostabilizetheirbudgeswithoutanticipatinglargefunds.ItalsoallowsTCADtoreducestaffing

UtilizenewlitigationpolicyandprocedurestogainefficiencieswithrespecttosettlementconferencepursuanttoSection42.227inlieuofmediation,pretrialmotions,courtorderedmediationandtrial(Appeals)

Standardandmetricistohavezeromisseddeadlinesormiscommunications.

Bymanaginglitigationinaformattedregimentedway,TCADachievesareputationofbeingontime,followingthroughwillpromises,andbeingefficient.Opposingattorneysknowthatthereisnothingtogainbynotbeingpreparedandreadytonegotiatewhentheyhavetheiropportunity.

63


DepartmentBudgets


Administration&

Appeals

Leverageoutsidecounseltoremainefficient.Sendinglitigationtooutsidecounseloncesettlementoptionhasbeenexhaustedallowsforefficientuseofin‐housecounselinthemanagementofthehighvolumeofcases(Appeals.)

Resolve90%oflitigationfiledagainst2017valuespriorto2018noticesofappraisedvaluesbeingmailedtotaxpayers.Referremainingcasestooutsidecounsel.

Numberoflawsuitssenttooutsidecounsel.

DepartmentAccomplishments

1 DeputyChiefassistedwithrewritingproceduresforresolutionofLitigation. TheLitigationDepartment,Commercial and Residential with assistance from Administration personnel were able to bring toresolution565lawsuitsfrom10/1/2016through3/29/2017comparedwith276inthesametimeframeayearago.

2 Assisted the Comptroller in conducting the bi‐annual Methods and Assistance Program (MAP) review.TCAD passes all four mandatory questions and all but one of the additional questions on preliminaryreview.TCADexpectstohaveaperfectscoreultimatelyuponfinalreview.

3 ReceivedtheExcellenceinFinancialReportingAwardfromtheGFOA4 ReceivedtheDistinguishedBudgetPresentationAwardfromtheGFOA5 ReceivedtheCertificateofDistinctionfortheDistrict'sInvestmentPolicy6 Implemented401(a)and457(b)planstoimproveemployeerecruitmentandretention7 Improvedefficiencyofoff‐sitecallcenterwithexpandedFAQs8 Improvedpaperanddigitaldocumentmanagement9 Resolvedover600prioryearlawsuitswithavaluelossoflessthan7%.

10 Developed procedurewith the Travis CountyDistrict clerk to expedite delivery and processing of highvolumeofAgreedJudgementsefficiently.


istrictDepartm

entBudgets

64

Description LineItemAmount AccountTotal

PersonnelCosts Salaries 1,067,937Overtime 20,000AutoAllowance 11,400FunctionTotal 1,099,337


Printing&MailingServices Printing 2,650

BusinessCards,IDbadges&Nameplates 150 MiscellaneousPrintjobs 2,500

Paper 15,000Postage&Freight‐Inhouse 119,050

Generalmailpostage 117,350 POboxrentals 1,700

Shippingcharges 5,000



BusinessCards,IDbadges&Nameplates 150 MiscellaneousPrintjobs 2,500

Paper 15,000Postage&Freight‐Inhouse 119,050

Generalmailpostage 117,350 POboxrentals 1,700

Shippingcharges 5,000FunctionTotal 141,700


OperatingSupplies OperatingSupplies 21,400

Officesupplies 8,500 Firstaidsupplies 4,750 Postagemetersupplies 500 Endofyeartaxforms 150 TCADshirtorder 7,500

Furniture&Equipment‐under$1000 2,500FunctionTotal 23,900

65


DepartmentBudgets


Subscription&DataPurchases Books,Publications,Subscriptions&Databases 28,358

MetroStudy 19,188 LegislativeTrackingSubscription 2,745 WestPaymentCenterInformationCharges 2,500 Miscellaneouspublications 1,500 AustinAmericanStatesman 525 HRSubscriptions‐Onlinetesting&Surveys 600 AppealsPublications 540 AngelouEconomicsMonthlyUpdates 300 TexasPropertytaxcode 180 FinanceSubscriptions&Publications 175 AustinBusinessJournal 105

FunctionTotal 28,358


Training&Education Training&Education 101,340

AppraisalInstituteCourses 30,000 IAAOIn‐houseTrainingClasses 25,000 IAAOConference 7,150 ManagementTraining 5,000 AnnualLegalSeminar 4,000 IAAOLegalSeminar 3,600 ESRIUserConference 3,000 TuitionReimbursementforTCADEmployees 3,000 GIS/CAMAConference 2,550 PropertyTaxInstitute 2,500 TAADConference 1,875 AngelouEconomicForecastForum 1,500 TAAOConference 1,140 LitigationAttorneysandAppraisers 1,000 IREMEconomicForecastForum 750 TCDRSConference 705 TAConference 675 OpenGovernmentConference 645 ChiefAppraiser 500 DeputyChiefofAppraisal 500 Finance&FacilitiesOfficer 500 HRDirector 250 RecordsCoordinator 250 TAADCourses 250 MiscellaneousTraining 5,000



istrictDepartm

entBudgets

66


TravelCosts Travel/Meals/Lodging 46,350

IAAOLegalSeminar 13,500 IAAOConference 12,500 GIS/CAMAConference 5,000 ESRIUserConference 3,500 Other‐LegislativeUpdate,ParkingFees,etc. 3,500 TAADConference 3,000 AdValoremTaxationSeminar 3,000 TAConference 1,600 TAAOConference 750



Utilities Utilities 94,060

Electricity 68,000 Water&Wastewater 17,000 TrashPickup 4,200 Recycling 1,020 Cable 3,840

Telephone 45,000WirelessInternet 42,900FunctionTotal 181,960


LegalServices Attorney&CourtCosts 616,500

OutsideLegalCouncil 350,000 MediationFees 5,000 OtherLegalCosts 10,000 TransfertoReserveforLitigation 250,000 SOAH 1,500

Legal&Attorney‐Personnel 20,000ExpertWitnessCosts 250,000ArbitrationRefunds 50,000FunctionTotal 936,500

67


DepartmentBudgets


ProfessionalServices AppraisalServices 462,820

BPPAppraisalServices‐CapitolAppraisalGroup 101,820 CircuitoftheAmericaAppraisal‐CapitolAppraisalGroup 11,000 FeeAppraisalsforCommercial&HighEndResidentialProperties 350,000

ProfessionalServices 216,100Aerialphotographyproject 90,000 PR/MarketingforLegislativeChanges 100,000 Miscellaneous 10,000 DirectPayAdministrativeFee 7,600 FlexSystemAdministrativeFee 4,000 LaminatingServices 3,500 Interpreter 1,000

Accounting&Audit 17,715AnnualAuditCost 17,000 CAFR,PAFR&BudgetSubmissiontoGFOA 715

Payroll 32,000FunctionTotal 728,635


Insurance PropertyInsurance 6,000LiabilityInsurance 27,000UnemploymentInsurance 20,000WorkersCompensation 35,000FunctionTotal 88,000


Rentals Rental‐ARBSeason 250,000RentalOfficeMachines 46,050

CopierLeases 45,250 PostageMeterRental 800

RentalStorageSpace 7,400ParkingLotLease 3,900 Off‐sitewarehouse&storage 3,500



istrictDepartm

entBudgets

68


Building&EquipmentMaintenance BuildingRepair/Maintenance 56,600

BuildingMaintenance 36,000 GroundsMaintenance 18,000 QuarterlyFilterChanges 1,200 LeibertMaintenance 800 QuarterlyPestControl 600

BuildingCleaningService 48,120JanitorialServices 28,000 JanitorialSupplies 12,000 CarpetCleaning 5,120 Tilescrubbing 1,500 MiscellaneousCleaning 1,500

Repair&Maintenance‐Equipment 5,900PitneyBowesMailEquipment 4,000 ElevatorMaintenance 500 FireAlarmTest&Inspect 400 OtherEquipment 1,000


69


DepartmentBudgets


OtherServices Dues&Memberships 8,145

WalnutCreekImprovementAssociation 3,540 TexasAssociationofAppraisalDistricts(TAAD) 2,500 StateBarDues 600 GovernmentFinanceOfficersAssociation(GFOA) 400 InternationalAssociationofAssessingOfficers(IAAO) 350 SHRM 190 MetroCADAssociation 100 TXSoc.Sec.Program(ERS) 100 Comptroller'sCoopPurchasingMembership 100 TexasAssociationofAssessingOfficers(TAAO) 100 TDLRRegistration&Renewals 90 GovernmentTreasurersOrganizationofTexas(GTOT) 75

RecordsManagement 7,000Biweeklyshredding 3,500 Microfilm‐appraisalroll&permanentrecords 3,500

Advertising&LegalNotices 20,000RequiredPublicNotice‐PropertyTaxBenefits 5,100 RequiredPublicNotice‐PropertyTaxProtest&AppealProcedures 3,600 RequiredPublicNotice‐NoticeofBudget 4,300 ARBNoticeAcceptingApplication 3,000 AppealsE‐fileCharges 2,000 RFP/RFQPostings 1,000 EmploymentAds 1,000

EmployeeAppreciation 30,000Employeerecognition 15,000 IAAODesignationReward 10,000 FeeAppraiserLicenseReward 5,000

BoardofDirectors 37,500TaxpayerLiaisonOfficer 20,000 BODGeneralCounsel 15,000 OthercostsassociatedwiththeBOD 2,500

SecurityServices 129,000Armedsecurityofficer 124,800 NightlyBuildingPatrol 1,800

VehicleFuel 4,200VehicleMaintenance 600BankFees 9,000CreditCardFees 1,000FunctionTotal 246,445


istrictDepartm

entBudgets

70


CapitalEquipment CapitalExpenditures 765,000

A/CReplacement 15,000 TransfertoReserves‐BuildingRepair/Replacement 750,000


Total2018DepartmentBudget 5,353,056$

20.54%

10.35%

2.65%

0.45%

0.53%

1.89%

0.87%

3.40%

17.49%

13.61%1.64%

5.67%

2.07%

4.56%

14.29%26.59%

2018BudgetbyFunctionPersonnelCost

BenefitCost

Printing&MailingServices

OperatingSupplies

Subscriptions&DataPurchases

Training&Education

TravelExpenditures

Utilities

LegalServices

ProfessionalServices

Insurance

AerialPhotography

Rentals

Building&EquipmentMaintenanceSoftwareMaintenance

OtherServices

71


DepartmentBudgets

BudgetCategory 2018Budget 2017Budget $Change %Change%ofTotalBudget

PersonnelCost 1,099,337 1,241,096 (141,759) ‐11.42% 20.54%BenefitCost 553,861 583,411 (29,550) ‐5.07% 10.35%Printing&MailingServices 141,700 158,928 (17,228) ‐10.84% 2.65%OperatingSupplies 23,900 24,980 (1,080) ‐4.32% 0.45%

Subscriptions&DataPurcha 28,358 39,720 (11,362) ‐28.61% 0.53%Training&Education 101,340 113,215 (11,875) ‐10.49% 1.89%TravelExpenditures 46,350 42,990 3,360 7.82% 0.87%Utilities 181,960 181,960 ‐ 0.00% 3.40%LegalServices 936,500 1,749,625 (813,125) ‐46.47% 17.49%ProfessionalServices 728,635 616,003 112,632 18.28% 13.61%Insurance 88,000 104,500 (16,500) ‐15.79% 1.64%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals 303,450 51,710 251,740 486.83% 5.67%Building&EquipmentMaintenance 110,620 111,720 (1,100) ‐0.98% 2.07%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices 244,045 255,935 (11,890) ‐4.65% 4.56%CapitalEquipment 765,000 115,000 650,000 565.22% 14.29%

5,353,056 5,390,793 (37,737) ‐0.70% 100%

BudgetCategory2016Actual

2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 1,085,871 1,092,025 1,094,040 1,094,811 1,104,120BenefitCost 373,481 1,379,796 1,400,743 1,663,735 392,817Printing&MailingServices 136,651 154,633 112,799 9,936 12,480OperatingSupplies 32,285 82,995 50,366 22,658 31,788Subscriptions&DataPurchases 18,380 29,867 29,836 27,601 21,132Training&Education 74,380 57,629 92,403 38,188 33,191TravelExpenditures 22,351 9,339 17,468 8,021 12,464Utilities 169,395 159,427 148,682 121,616 120,742LegalServices 450,298 435,112 540,142 104,022 416,818ProfessionalServices 615,815 485,879 269,295 167,214 132,748Insurance 67,933 60,540 62,571 73,394 65,759AerialPhotography ‐ ‐ ‐ ‐ 30,000Rentals 54,150 50,235 47,496 34,410 28,684Building&EquipmentMaintenance 85,724 87,725 54,873 73,327 99,754SoftwareMaintenance ‐ ‐ ‐ 6,579 3,035OtherServices 226,457 197,437 104,896 86,398 68,556CapitalEquipment 282,243 120,009 173,025 97,076 124,648

3,695,415 4,402,649 4,198,637 3,628,987 2,698,736

*Increaseinbenefitexpendituresduringfiscalyears2013through2015wasduetolumpsumpaymentsmadetotheDistrict’sretirementplan.


istrictDepartm

entBudgets

72

Position2018Budget

2017Budget

NetChange

ChiefAppraiser 1 1 ‐DeputyChiefofAppraisal 1 1 ‐HumanResourcesDirector 1 1 ‐Finance&FacilitiesDirector 1 1 ‐CommunicationsSpecialist 0 1 (1)Sr.LitigationAttorney 1 1 ‐Sr.LitigationAppraiser 0 1 (1)LitigationAttorney 1 1 ‐AdminTeamLead 1 0 1ExecutiveAssistant 0 1 (1)Paralegal 0 1 (1)RecordsCoordinator 1 1 ‐AdminAssistant 2 1 1MailClerk/Messenger 1 1 ‐Maintenance/Janitor 1 1 ‐TotalNetChange (2)

1,085,871

373,481

1,092,025

1,379,796

1,094,040

1,400,743

1,094,811

1,663,735

1,104,120

392,817

PERSONNELCOST

BENEFITCOST

Personnel&BenefitsHistoricalActuals

2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

73


DepartmentBudgets

450,298

615,815

435,112

485,879

540,142

269,295

104,022

167,214

416,818

132,748

LEGALSERVICES

PROFESSIONALSERVICES

Legal&ProfessionalServicesHistoricalActuals

2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

282,243

120,009

173,025

97,076

124,648

2016ACTUAL

2015ACTUAL

2014ACTUAL

2013ACTUAL

2012ACTUAL

CapitalEquipmentHistoricalActuals

CapitalEquipment


istrictDepartm

entBudgets

74

SenateBill622RequiredPublicNoticeComparisons:

RequiredPublicNotice2018Budget 2017Budget 2016Actual

PropertyTaxBenefits

5,100

8,750

5,346

PropertyTaxProtest&AppealsProcedures

3,600

4,000

4,327

NoticeofPublicBudgetHearing

4,300

4,500

8,572

*During2016,theDistricthadtoposttheNoticeofPublicBudgetHearingtwicebecausewewereunabletoobtainaquorumfortheoriginallyscheduledpublicbudgethearing.

75


DepartmentBudgets

Numberof



InformationTechnologyDirector 1 19 $47.37 ‐ $66.33 $‐ $39,038 ‐ $49,625GISManager 1 12 $33.04 ‐ $46.25 $‐ $31,036 ‐ $38,413DatabaseProgrammerAnalyst 1 12 $33.04 ‐ $46.25 $‐ $31,036 ‐ $38,413CAMAOperationsManager 1 11 $31.31 ‐ $43.84 $‐ $30,070 ‐ $37,067NetworkEngineer 1 10 $29.55 ‐ $41.37 $‐ $29,088 ‐ $35,688HelpDeskApplicationSupport 1 6 $23.40 ‐ $32.79 $‐ $25,653 ‐ $30,897SQLReportWriter 1 6 $23.40 ‐ $32.79 $‐ $25,653 ‐ $30,897HelpDeskTechnician 2 4 $19.52 ‐ $27.34 $‐ $23,487 ‐ $27,854GIS/PACSTechnician 3 4 $19.52 ‐ $27.34 $‐ $23,487 $27,854


SQL Report Writer(1)

Help Desk(2)

CAMA Operations Manager

(1)

Help Desk Applications Support

(1)

Database Programmer Analyst

(1)Network Engineer

(1)

GIS/PACS Tech(3)

GIS Manager(1)

DirectorInformation Technology

(1)


istrictDepartm

entBudgets

76

InformationTechnologyDepartment

MissionStatement

Themissionof the InformationTechnologydepartment is toprovide,develop,andmaintainahighly effective, reliable, secure and innovative technology infrastructure which supports allfacets of the district staff, division directors, Board of Directors, taxing jurisdictions of TravisCounty,andalltaxpayersofTravisCountyinthemostcosteffectivemanner.

KeyResponsibilities

TheInformationTechnologydepartment’sfunctionistomanagetheactivitiesoftheinformationtechnology environment including the network, security, database, and CAMA softwareadministration.Thisdepartmentishighlytechnicalinallareasfortroubleshooting,evaluating,andrecommendingchangestocurrentandfuturenetworkrequirementstomeettheDistrict’sneeds.TheITdepartmentworkscloselywithmanagementandtheDistrict’ssoftwarevendortohelpdesignandimplementnewsoftwarefeaturesandprogrammingchanges,includingchangesrequired by legislative mandate. This department coordinates supplement processing withentitiesanddistrict staff,workswithvariousdepartmentsof the taxingunits toelectronicallyexchange information and provide data/information for all taxing units as requested. The ITdepartmentalsoprocessesrecordrequestsrequiringcomputergeneratedinformation.

KeyTasks/Deadlines


AnnualDevelopmentSchedule January6 ITDirectorPTADSalesSubmission January31 ITDirector,OperationsManagerApplicationMailing February1 OperationsManagerEquipmentreplacement&upgrades March31 ITDirector,NetworkManagerNoticeofAppraisedValueMailing April16 OperationsManagerCertificationProcessing July19 ITDirector,OperationManagerPTADEARSSubmission September1 ITDirector,OperationsMangerDivisionPriorityPlanning September15 ITDirectorNCOA/CASSUpdates Quarterly OperationsManagerSupplementProcessing Monthly OperationsManagerSubdivisionsPlats March31 GISTechniciansCondominiumsDeclarations March31 GISTechniciansAnnexations,De‐annexations March31 GISTechniciansEntityRecords July10 GISDirectorDivisionPriorityPlanning September15 GISDirectorSplits/Merges YearRound GISTechniciansFutureYearLayerUpdates YearRound GISTechnicians

77


DepartmentBudgets

Department Goals

Dept. 2018Goals OutputMeasure EfficiencyMeasureInform

ationTechnology

PBXReplacement Successfuldeploymentofequipment

Betterconnectivity;Morefeaturesandreportingcapability:Compliancewithendoflifesupportschedules

FieldDevice(iPad)Replacement

Successfuldeploymentofequipmentandconfigurationofsystem

Additionalprocessingpower;Increasedusabilitytoreducedowntime;Boostproductivity

Endofsupporthardwarereplacements

Successfuldeploymentofequipmentandconfiguration

Lesstimesupportingissuesrelatedtoolderhardware;Increasedspeedandperformance;Betterbusinesscontinuity

CiscoFirepowerNetworkSecurity/FirewallAppliance


Improvedmonitoringandsecurityfeatures;Consolidatemultiplesecuritylayersintosingleplatform;Greatervisibilityintonetworkbottlenecks

AdditionalVMHostandEqualLogicStorage


Additionalprocessingpower;Additionalstoragecapabilities;Increaseflexibilityminimizeddowntime

Department Accomplishments

1 ReplacedendoflifeVMhosts,upgradedmanagementtools

2IncludedanadditionalCisco2500WirelessControllertoprovideredundancyonourwirelessnetwork

3 UpgradedSQLServersoftwareonsystemsusingolderendoflifeversions

4Furtherautomated,streamlined,andsimplifiedmanyoftheinternalcustomapplications.

5Recreatedagentcheck‐inappwithQR‐codereadingfromthealreadydeployediPad


istrictDepartm

entBudgets

78


PersonnelCosts Salaries 762,009Overtime 10,000FunctionTotal 772,009


BenefitCosts Retirement(TCDRS) 138,961DeferredCompensation(401(a)and457(b)match) 61,761HealthInsurance 140,770DentalInsurance 4,559LifeInsurance 2,606DisabilityInsurance 6,921LongTermCareInsurance 2,439Medicare 11,194FunctionTotal 369,211



NoticeofAppraisedValuePrinting 100,000 TCADEnvelopes 16,000 Renditions 11,000 Protestseasonprinting 7,500 HomesteadAuditPrinting 6,000 ARBInsertsforTaxBills 3,000 BusinessCards/IDBadges 120

Postage&Freight‐SpecialServices 170,000NoticeofAppraisedValuesPostage 150,000 RenditionsPostage 15,000 HomesteadApplicationsPostage 5,000


79


DepartmentBudgets



PrintingSupplies 35,000 Office&PCSupplies 10,000

OperatingSupplies‐Equipment 109,500EmergencyHardDrives(20@$150each) 3,000 MiscellaneousParts&Supplies(Approx.$1,500permonth) 15,000 BackupTapes/otherequipment 15,000 UPSBatteryReplacements(1/3Replacementannually) 7,000 MicrophoneRepairsinPanelRooms 2,500 Scanners(5@$900each) 4,500 iPad(60@$800each) 48,000 iPadCases&Supplies 12,000 Printers(10@$250each) 2,500

OperatingSupplies‐Software 12,110iPadSoftware/Applications 5,000 CiscoFirepowerSoftware&Licensing 1,750 AdobeCapitvate 360 MiscellaneousSoftwarePurchases 5,000

FunctionTotal 166,610 Description LineItemAmount AccountTotal

Subscription&DataPurchases Books,Publications,Subscriptions&Databases 910

NCOA/CASS‐VariVerge 500 TrainingManuals 290 TexasPropertyTaxCode 120

FunctionTotal 910 Description LineItemAmount AccountTotal

Training&Education Training&Education 32,000

ITTraining 30,000 GISTraining 1,500 TAADCourses 500


Utilities Internet 32,300

Co‐LocationServices 7,200 FiberOpticISPServices 24,000 DomainRegistration/Certificates 1,100



istrictDepartm

entBudgets

80


ProfessionalServices ProfessionalServices 290,000

SoftwareDevelopmentContractServices 200,000 ServicesprovidedbySubvenion 65,000 SQL/ReportWritingContractServices 20,000 MiscellaneousContractServices 3,000 VoiceWorkforPhoneSystem 2,000


AerialPhotography AerialPhotography 460,000FunctionTotal 460,000


Rentals RentalStorageSpace 10,800FunctionTotal 10,800


Building&EquipmentMaintenance Repair&Maintenance‐Equipment 256,500

CISCOMaintenanceContract 40,000 APCMaintenance 4,300 PrinterMaintenance(Approx$500/mo) 2,700 OtherEquipment&PCMaintenance 7,500 PitneyBowesInserter 2,000 DellGoldSupportforServers 45,000 VmwareSupport/Maintenance 155,000


SoftwareMaintenance SoftwareMaintenance 913,284

PACSAppraisalMaintenance 262,319 PacsFieldDevice‐DeviceMaint. 28,048 PacsFieldDevice‐ServerMaint. 5,843 CloudHostingFee 15,392 PACSCo‐DevelopmentProgramming 510,000 Commvault 33,000 ESRI 32,182 Barracuda 3,500 AntivirusSoftware 3,500 SageFundAccountingAnnualMaintenance 10,000 PhoneSystemSoftware/SupportMaintenance 3,500 AirWatchLLC 6,000


81


DepartmentBudgets


OtherServices Dues&Memberships 135

TDLRRegistrations&Renewals 135 FunctionTotal 135


CapitalEquipment CapitalExpenditures 561,947

Servers(VM&VMHosts) 64,000 PhoneSystemReplacement 65,000 APC‐UPSRevitalization 21,000 EqualLogics‐AdditionalStorage 35,000 CiscoFirepowerw/Licensing(Security/Montioring) 13,255 Inserter 50,000 DigitalMicrofiche 6,000 CiscoFirepowerw/Licensing(Security/Montioring) 7,692 Transfertoreserves‐ComputerEquipmentReplacement 150,000 Transfertoreserves‐NetworkEquipmentReplacement 150,000




istrictDepartm

entBudgets

82


PersonnelCost 772,009 788,702 (16,693) ‐2.12% 18.47%BenefitCost 369,211 370,070 (859) ‐0.23% 8.83%Printing&MailingServices 313,620 279,800 33,820 12.09% 7.50%OperatingSupplies 166,610 212,650 (46,040) ‐21.65% 3.99%Subscriptions&DataPurchases 910 790 120 15.19% 0.02%Training&Education 32,000 50,000 (18,000) ‐36.00% 0.77%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities 32,300 32,300 ‐ 0.00% 0.77%LegalServices ‐ ‐ ‐ 0.00% 0.00%ProfessionalServices 290,000 71,000 219,000 308.45% 6.94%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography 460,000 215,226 244,774 113.73% 11.01%Rentals 10,800 9,600 1,200 12.50% 0.26%Building&EquipmentMaintenance 256,500 103,225 153,275 148.49% 6.14%SoftwareMaintenance 913,284 904,306 8,978 0.99% 21.85%OtherServices 135 90 45 50.00% 0.00%CapitalEquipment 561,947 279,900 282,047 100.77% 13.45%

4,179,326 3,317,658 861,668 25.97% 100%

18.47%8.83%

7.50%

3.99%

0.77%

0.77%

6.94%11.01%

6.14%

21.85%

13.45%

41.70%

2018BudgetbyFunction

PersonnelCost

BenefitCost


OperatingSupplies

Subscriptions&DataPurchases

Training&Education

Utilities


AerialPhotography

Rentals

Building&EquipmentMaintenance

SoftwareMaintenance

83


DepartmentBudgets


2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 669,068 699,839 403,380 319,936 334,303BenefitCost 237,013 234,935 129,846 92,807 102,610Printing&MailingServices 262,524 263,969 265,874 342,002 322,605OperatingSupplies 554,287 159,020 65,603 152,185 314,639Subscriptions&DataPurchases ‐ 386 300 2 8,147Training&Education 31,320 6,704 3,489 7,100 1,675TravelExpenditures ‐ ‐ ‐ 136 825Utilities 29,907 29,554 29,481 52,522 22,999LegalServices ‐ ‐ ‐ ‐ ‐ProfessionalServices 91,234 51,004 71,101 77,444 163,008Insurance ‐ 2,926 ‐ ‐ ‐AerialPhotography 833,120 185,837 75,740 75,740 41,000Rentals 10,077 9,437 9,664 9,516 9,448Building&EquipmentMaintenance 105,075 63,414 63,181 23,211 22,441SoftwareMaintenance 1,332,497 617,689 552,623 346,100 437,556OtherServices 135 90 158 55 110CapitalEquipment 659,642 449,711 201,163 256,816 97,555

4,815,898 2,774,514 1,871,605 1,755,573 1,878,920

Position2018Budget

2017Budget

NetChange

InformationTechnologyDirector 1 1 ‐GISManager 1 1 ‐NetworkSupportManager 0 1 (1)DatabaseProgrammerAnalyst 1 1 ‐CAMAOperationsManager 1 0 1NetworkEngineer 1 1 ‐HelpDeskApplicationSupport 1 1 ‐SQLReportWriter 1 0 1HelpDeskTechnician 2 2 ‐GIS/PACSTechnician 3 3 ‐SoftwareAnalyst 0 1 (1)TotalNetChange ‐


istrictDepartm

entBudgets

84

669,068

237,013

699,839

234,935

403,380

129,846

319,936

92,807

334,303

102,610

PERSONNELCOST

BENEFITCOST


2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

659,642

449,711

201,163

256,816

97,555

2016ACTUAL

2015ACTUAL

2014ACTUAL

2013ACTUAL

2012ACTUAL

CapitalEquipmentHistoricalActuals

CapitalEquipment

85


DepartmentBudgets

EmployeePosition

Numberof



DirectorofCustomerService&AppraisalSupport 0.5 15 $37.39 ‐ $52.35 $‐ $33,465 ‐ $41,819CustomerServiceTeamLead 1 8 $26.34 ‐ $36.87 $‐ $27,295 ‐ $33,175AppraisalRelationsSpecialist 1 5 $20.70 ‐ $29.03 $6,600 $24,146 ‐ $28,797ExemptionsSpecialist 1 5 $20.70 ‐ $29.03 $‐ $24,146 ‐ $28,797Receptionist 1 2 $14.88 ‐ $20.83 $‐ $20,896 ‐ $24,218CustomerServiceRepresentative 13 2 $14.88 ‐ $20.83 $‐ $20,896 ‐ $24,218


Customer Service Team Leader

(1)

Receptionist(1)

Customer Service Rep.(13)

Exemptions Specialist(1)

Director Customer Service & Appraisal Support

(1/2)

Appraisal Relations Specialist

(1)


istrictDepartm

entBudgets

86

CustomerServiceDepartment

MissionStatement

Themissionofthecustomerservicedepartmentistoprovideassistancetothepublicinaprofessionalandcourteousmannerinadditiontoensuringthatexemptionsarefairlyandconsistentlygranted.

KeyResponsibilities

ThecustomerservicedepartmentisresponsibleforrepresentingtheDistrictinfrequentcontactwiththepublic.Thisdepartmentassistspropertyowners,propertytaxprofessionals,attorneysand the general public with any request. The customer service department administershomestead, disable veteran and over‐65 exemptions, as well as answering general questionsreceived primarily fromwalk‐in and telephone inquiries. This department is responsible forensuringthatexemptionsarefairlyandconsistentlygrantedpertheTexasPropertyTaxCode.

KeyTasks&Deadlines

Tasks Deadline KeyPlayersHomesteadReset January31 CustomerServiceDirector,ITDirectorHomesteadProcessing February‐April CustomerServiceRepresentativesExemptionAudits December–February CustomerServiceRepresentativesDivisionPriorityPlanning September15 CustomerServiceDirectorDeedProcessing YearRound DeedClerksMailingAddressCorrections YearRound DeedClerks

CustomerContact(phonecalls,walk‐ins) YearRound CustomerServiceRepresentatives

87


DepartmentBudgets

DepartmentGoals

Department 2018Goals OutputMeasure EfficiencyMeasureCustom

erService

Crosstrainstaffonphonesandcounter

CSRsassignedtoeitherthephoneorcounter

Reducedwaittimes/holdtimes.

Enhancedmanagementofworkflow

Scanand"propcode"allapplications

Reductioninlostapplications

TrainCSRsonallcategoriesofpartialexemptionapplications

Cutleadtimeonapplicationprocessing

Acceptcompleteapplications,changeofaddressand

ReducethenumberofTaxpayerssigninginforassistanceattheCScounter.

BPPrenditionsatthefrontdesk Reduceprocessingleadtime

ReducethenumberofTaxpayerssigninginforassistanceattheCScounter.

Auditapplications Sendreapplicationsforallaccountsmissingimages(olderaccounts)

Accuratelyappliedexemptions

ReviewDMAReport(differentmailaddress)andsendreapplicationasappropriate

Createaplantoreviewandre‐appaccountswithaDPand/orDV


1Answered18,000phonescalls.

2 Assisted8160walk‐insattheCScounter.3 Improvedefficiencyofdepartmentbyonlydatestampingitemswhichmay

beconsideredlate;noneedtostampiftimely.4 CrosstrainingstaffinbothCustomerServicewithAppraisalSupportto

improveefficiencies5 Improvedstatisticalmetricstrackingdutiesanderrorrateofstaffonroutine

tasksallowingformorefairendofyearreviews.6 Conductedtrainingandteambuildingeventstoempowerstaffandenable

stafftoexcel.7 Introducedmonthlyone‐to‐onewithstafftoreviewproductivity.


istrictDepartm

entBudgets

88


PersonnelCosts Salaries 582,582Overtime 18,667AutoAllowance 6,600Seasonal&Temporary 150,000FunctionTotal 757,849




Printing&MailingServices Printing 125

Businesscards&IDbadges 125 FunctionTotal 125



OfficeSupplies 3,000 FunctionTotal 3,000



CLEARInvestigatorSubscription 16,000 DeathDataFile 500 TexasProp.TaxCodes(evenyearsonly) 170


89


DepartmentBudgets


Training&Education Training&Education 500FunctionTotal 500


ProfessionalServices ProfessionalServices 135,000

OutsourcedCustomerServiceCallCenter 135,000 FunctionTotal 135,000


Building&EquipmentMaintenance Repair&Maintenance‐Equipment 1,516

KIP7100PrinterMaintenance FunctionTotal 1,516


OtherServices DeedCopies 2,500FunctionTotal 2,500



istrictDepartm

entBudgets

90


PersonnelCost 757,849 715,825 42,025 5.87% 55.99%BenefitCost 436,425 404,721 31,704 7.83% 32.24%Printing&MailingServices 125 50 75 150.00% 0.01%OperatingSupplies 3,000 3,000 ‐ 0.00% 0.22%

Subscriptions&DataPurchases 16,670 15,948 722 4.53% 1.23%Training&Education 500 250 250 100.00% 0.04%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities ‐ ‐ ‐ 0.00% 0.00%LegalServices ‐ ‐ ‐ 0.00% 0.00%ProfessionalServices 135,000 ‐ 135,000 100.00% 9.97%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals ‐ ‐ ‐ 0.00% 0.00%

Building&EquipmentMaintenance 1,516 1,516 ‐ 0.00% 0.11%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices 2,500 2,500 ‐ 0.00% 0.18%CapitalEquipment ‐ ‐ ‐ 0.00% 0.00%

1,353,585 1,143,809 209,776 18.34% 100%

55.99%

32.24%

0.01%

0.22%

1.23%

0.04%9.97%

0.11%

0.18%

10.27%


PersonnelCost

BenefitCost


OperatingSupplies

Subscriptions&DataPurchasesTraining&Education


Building&EquipmentMaintenanceOtherServices

91


DepartmentBudgets


2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 603,851 702,025 634,781 410,130 432,237BenefitCost 194,141 232,148 239,114 180,982 188,867Printing&MailingServices 115 39 653 103 61OperatingSupplies 605 2,622 2,189 866 885

Subscriptions&DataPurchases 15,151 16,072 7,497 1,727 600Training&Education 300 ‐ ‐ 160 165TravelExpenditures ‐ ‐ 99 ‐ ‐Utilities ‐ ‐ ‐ ‐ ‐LegalServices ‐ ‐ ‐ ‐ ‐ProfessionalServices 88,700 ‐ ‐ ‐ 8,385Insurance ‐ 5,102 3,056 (4) 154AerialPhotography ‐ ‐ ‐ ‐ ‐Rentals ‐ ‐ ‐ ‐ ‐Building&EquipmentMaintenance 1,346 1,176 1,444 ‐ ‐SoftwareMaintenance ‐ ‐ ‐ ‐ ‐OtherServices 3,000 ‐ 274 ‐ ‐CapitalEquipment ‐ ‐ 3,162 ‐ 25,823

907,209 959,184 892,268 593,964 657,176

Position2018Budget

2017Budget

NetChange

DirectorofCustomerService&AppraisalSupport 0.5 1 (0.5)CustomerServiceTeamLead 1 1 ‐AppraisalRelationsSpecialist 1 0 1ExemptionsSpecialist 1 0 1Receptionist 1 1 ‐CustomerServiceRepresentative 13 14 (1)TotalNetChange 0.5


istrictDepartm

entBudgets

92

603,851

194,141

702,025

232,148

634,781

239,114

410,130

180,982

432,237

188,867

PERSONNELCOST

BENEFITCOST


2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

93


DepartmentBudgets

EmployeePosition

Numberof



DirectorofCustomerService&AppraisalSupport 0.5 15 $37.39 ‐ $52.35 $‐ $33,465 ‐ $41,819AppraisalSupportTeamLead 1 8 $26.34 ‐ $36.87 $‐ $27,295 ‐ $33,175ARBSupportClerk 1 3 $17.87 ‐ $25.03 $‐ $22,566 ‐ $26,564QCSpecialist 1 3 $17.87 ‐ $25.03 $‐ $22,566 ‐ $26,564AppraisalSupportClerk 13 2 $14.88 ‐ $20.83 $‐ $20,896 ‐ $24,218


Appraisal Support Team Leader

(1)

Appraisal Support Clerk(13)

ARB Support Clerk(1)

Q.C. Specialist(1)

Director Customer Service & Appraisal Support

(1/2)


istrictDepartm

entBudgets

94

AppraisalSupportDepartment

MissionStatement

TheAppraisalSupportDivisionendeavorstoensuredatagatheredsupportingappraisedvaluesareenteredaccuratelyintodistrictrecordsandfacilitatecommunicationwithcustomersduringtheprotestseason.

KeyResponsibilities

TheAppraisalSupportDivisionisresponsibleforenteringdataaccurately,ensuringprotestsareenteredtimely,andverifyingallrequiredformsareexecutedappropriately,schedulingprotesthearingsandensuringthatcustomersreceivepromptattentionandaccurateinformation.

KeyTasks&Deadlines

Tasks Deadline KeyPlayersDrawingandenteringplans Allyearlong AppraisalSupportAppointmentofAgent Allyearlong AppraisalSupportFieldworkInspectionDataEntryforallAppraisalDivisions March2 AppraisalSupport

RenditionDataEntry June15 AppraisalSupportProtest–Entry July17 AppraisalSupportPenaltyWaivers July17 AppraisalSupportProtest–Hearings October2 AppraisalSupportProtest‐ARBRecords October3 AppraisalSupportSketchVerification October5 AppraisalSupportEnteringMechanicLiensandPermits November15 AppraisalSupport

95


DepartmentBudgets

DepartmentGoals

Dept. 2018Goals OutputMeasure EfficiencyMeasureAppraisalSupport

DrawallplansonsystembeforeAppraisersgotothefield

1/hr.New Errorratebelow1.5%tomeet

3/hr.Remodel standards6/hr.Copy

Researchandenterbuildingpermitsandmechanicliens

28/hr.BuildingPermits Errorratebelow1.5%tomeet

13/hr.MechanicLiens standards

CompleteBPPfieldwork 8/hr.New Errorratebelow1.5%tomeet

31/hr.Changes standards CompleteBPPRenditions 8/hr.Entry Errorratebelow1.5%to

meet 33/hr.Scan standards 50/hr.ExtensionRequest 15/hr.WaiverRequest EnterAppointmentofAgentforms

40/hr.Individual40/hr.Revocations

Errorratebelow1.5%tomeetstandards

CompleteAppealsSeason 22/hr.Manualprotestentry

400/hr.MassprotestentryErrorratebelow1.5%tomeetstandards

15/hr.Affidavitprocessing 8/hr.ARBhearingdataentry 45/hr.Landinformals 12/hr.reschedules


1 Completed5200plans,4120copyplansand279masterplans.

2 Researchedandentered8345buildingpermitsandmechanicliens.

3 Updatesto5290newsubdivisions.

4 Entered215BPPnewsetupsand39,700BPPchanges.

5Completedentryon14,000BPPRenditions,scanned24,825renditions,entered3900extensionrequestsand1335penaltywaiverrequests.

6 Entered54,770AppointmentofAgentforms.

7Entered,scheduledandprocessedhearingdatafor114,000protests.Rescheduled3200hearings.


istrictDepartm

entBudgets

96


PersonnelCosts Salaries 555,838Overtime 21,933Seasonal&Temporary 150,000FunctionTotal 727,771




Printing&MailingServices Printing 125

Businesscards&IDbadges 125 FunctionTotal 125





Subscription&DataPurchases Books,Publications,Subscriptions&Databases 190

TexasProp.TaxCodes(evenyearsonly) 190 FunctionTotal 190

97


DepartmentBudgets


Training&Education Training&Education 1,000FunctionTotal 1,000


OtherServices Dues&Memberships 135FunctionTotal 135



istrictDepartm

entBudgets

98


PersonnelCost 727,771 799,826 (72,055) ‐9.01% 63.87%BenefitCost 407,724 459,786 (52,062) ‐11.32% 35.78%Printing&MailingServices 125 50 75 150.00% 0.01%OperatingSupplies 2,500 2,500 ‐ 0.00% 0.22%Subscriptions&DataPurchases 190 ‐ 190 100.00% 0.02%Training&Education 1,000 2,500 (1,500) ‐60.00% 0.09%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities ‐ ‐ ‐ 0.00% 0.00%LegalServices ‐ ‐ ‐ 0.00% 0.00%ProfessionalServices ‐ ‐ ‐ 0.00% 0.00%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals ‐ ‐ ‐ 0.00% 0.00%Building&EquipmentMaintenance ‐ ‐ ‐ 0.00% 0.00%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices 135 90 45 50.00% 0.01%CapitalEquipment ‐ ‐ ‐ 0.00% 0.00%

1,139,445 1,264,752 (125,307) ‐9.91% 100%

63.87%

35.78%0.01%

0.22%

0.02%

0.09%0.01%0.12%


PersonnelCost

BenefitCost


OperatingSupplies


OtherServices

99


DepartmentBudgets


2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 705,013 712,181 665,448 ‐ ‐BenefitCost 240,846 223,466 261,942 ‐ ‐Printing&MailingServices 68 38 91 ‐ ‐OperatingSupplies 669 1,108 2,383 ‐ ‐Subscriptions&DataPurchases ‐ 60 ‐ ‐ ‐Training&Education 596 1,610 1,790 ‐ ‐TravelExpenditures ‐ 333 ‐ ‐ ‐Utilities ‐ ‐ ‐ ‐ ‐LegalServices ‐ ‐ ‐ ‐ ‐ProfessionalServices ‐ ‐ ‐ ‐ ‐Insurance ‐ ‐ 8,756 ‐ ‐AerialPhotography ‐ ‐ ‐ ‐ ‐Rentals ‐ ‐ ‐ ‐ ‐Building&EquipmentMaintenance ‐ ‐ ‐ ‐ ‐SoftwareMaintenance ‐ ‐ ‐ ‐ ‐OtherServices 158 90 190 ‐ ‐CapitalEquipment ‐ ‐ ‐ ‐ ‐

947,351 938,886 940,599 ‐ ‐

*Priorto2014,theAppraisalSupportfunctionwasintegratedintoeachappraisaldepartment.In2014,theDistrictreorganizedsothatallappraisalsupportfunctionswereinonedepartmenttohelpwithconsistency,efficienciesandworkloadallocation.

Position2018Budget

2017Budget

NetChange

DirectorofCustomerService&AppraisalSupport 0.5 1 (0.5)AppraisalSupportTeamLead 1 1 ‐ARBSupportClerk 1 1 ‐QCSpecialist 1 1 ‐AppraisalSupportClerk 13 15 (2)TotalNetChange (2.5)


istrictDepartm

entBudgets

100

705,013

240,846

712,181

223,466

665,448

261,942

‐

‐

‐

‐

PERSONNELCOST

BENEFITCOST


2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

101


DepartmentBudgets

EmployeePosition

Numberof



DirectorCommercial&PersonalPropertyAppraisal 1 20 $49.91 ‐ $69.88 $6,600 $33,465 ‐ $41,819CommercialManager 1 12 $33.04 ‐ $46.25 $6,600 $31,036 ‐ $38,413ResearchSpecialist 1 11 $31.31 ‐ $43.84 $6,600 $30,070 ‐ $37,067CommercialAppraiser 6 8 $26.34 ‐ $36.87 $6,600 $27,295 ‐ $33,175Sr.PersonalPropertyAppraiser 1 7 $25.19 ‐ $35.25 $6,600 $26,653 ‐ $32,270Sr.PersonalPropertyAppraiser 1 7 $25.19 ‐ $35.25 $‐ $26,653 ‐ $32,270CommercialAppraisalSupportSpecialist 1 6 $23.40 ‐ $32.79 $‐ $25,653 ‐ $30,897PersonalPropertyAppraiser 6 5 $20.70 ‐ $29.03 $6,600 $24,146 ‐ $28,797AdministrativeAssistant 1 2 $14.88 ‐ $20.83 $‐ $20,896 ‐ $24,218

Commercial Appraisal Support Specialist

(1)

Commercial Appraiser(6)

Business Personal Property Appraiser

(6)

DirectorCommercial Appraisal

(1)

Commercial Manager (1)

Commercial Research Specialist

(1)

Administrative Assist(1)

Sr. Business Personal Property Appraiser

(2)



istrictDepartm

entBudgets

102

CommercialandPersonalPropertyAppraisalDepartment

MissionStatement

ThemissionoftheCommercialAppraisaldepartmentoftheTravisCentralAppraisalDistrictisto provide accurate appraisals of all commercial properties in Travis County at one hundredpercentofmarketvalue,equallyanduniformly,inaprofessionalandethicalmanner,accordingto the Texas Property Tax Code, USPAP, and generally adhered to IAAO standards but forjurisdictionalexceptions.ThemissionoftheBusinessPersonalPropertyAppraisaldepartmentistodiscover,valueandresolvedisputesofallbusinesspersonalpropertywithinTravisCountyfollowing Uniform Standards of Professional Appraisal Practice (USPAP) Standard 6 formassappraisal;Totreatallbusinessesfairlyanduniformlyastheyrelatetoothersintheirindustry;To comply with the Texas Comptrollers’ guidelines and work in unison with all otherdepartmentstoconveyanaccurateandfairrepresentationofmarketvalueforthelocaltaxingjurisdictions.

KeyResponsibilities

TheCommercialAppraisaldepartment is responsible forappraisingall commercialpropertieswithinTravisCounty,includingallmulti‐familypropertiesoffiveunitsandlarger,retail,office,industrial and lodging properties. This department must gather data pertaining to quality,classificationandvalueofcomplexcommercialproperties.Theyareresponsibleforschedulingthat allows for the systematicprocessingof commercial protests in a timelymanner thatwillallowtheDistrict tocertify timelyaswellasperformappraisals,datacollection,salesanalysisandestimates for constructioncosts forvarious typesof commercialproperties.TheBusinessand Personal Property (BPP) Appraisal department is responsible for the fair and equitableappraisalofallbusinessandpersonalpropertyinTravisCounty.Thisdepartment is responsible for valuing all personal property accounts, including equipment,inventory, furniture, fixtures and vehicles; they are also responsible for administeringabatements, special inventory and Freeport exemptions. Additionally, they oversee contractappraisalsforutilities,transportationandminerals.

103


DepartmentBudgets

KeyTasks&Deadlines


FieldworkInspections February1 CommercialAppraisersSalesVerification March1 CommercialAppraisers

Valuation–Schedulebuilding April11 CommercialDirector&Managers

Valuation–Calibration April11 CommercialAppraisersPropertyValueStudyPrep April1 CommercialDirectorProtest–EvidencePreparation May15 CommercialAppraisersProtest–Hearings July19 CommercialAppraisersDivisionPriorityPlanning September15 CommercialDirectorDealerInventory&Aircraft February1 VITAppraiserFieldInspections March15 BPPAppraisersDepreciation&ScheduleBuilding March15 BPPDirectorRenditionProcessing June1 BPPAppraisersPropertyValueStudyPrep April1 BPPDirectorProtest–EvidencePreparation May15 BPPAppraisersProtest–Hearings July19 BPPAppraisersDivisionPriorityPlanning September15 BPPDirector

DepartmentGoals


Commercial&Personal

PropertyAppraisal

Automatecommercialsalesandequitygridcreationanddistribution.

Createaprogram/platformthatallowsformasscreationofsalesandequitygrids.

Thiswilleliminatetheneedforstaffmemberstocreatethesegridsonaoneoffbasiseachyear.

Createauniformdepartmentalequitygridformatandlayouttoallowforeasierapplicationandintegration.

Enhancingthecurrentapartmentandofficeequitygridstoaccommodatetheindustrialandretailportfolios.

Thiswillallowforastreamlinedintegrationofourdataforourstakeholders.Theywillbeabletounderstandourequitysupportdocumentswithouthavingtounderstandequitygridsforeachindividualportfolio.

HavethestaffcontinuetoworktowardstheIAAOCAEdesignation.

SuccessfullycompletingtherequirementstoobtaintheIAAOdesignation(s).

ThedesignationswillassistinpromotingTCADasaleaderinourindustryofmakingacommitmenttoexcellenceintrainingandeducation.


istrictDepartm

entBudgets

104

Commercial&PersonalPropertyAppraisal

2018Goals OutputMeasure EfficiencyMeasureReviewmobilehomeandseniorhousingvaluationtechniques.Ifdatasuggeststheincomeapproachwouldmoreaccuratelyreflectmarketvalueforthesepropertytypesthenwewillcreateincomemodelsin2018.

Validationthatourcurrent(cost)methodisreflectiveofmarket,oritwillshowtheneedforustoincorporatetheincomeapproachwhenvaluingthosepropertytypes.

Creationofanincomemodelthatcanbecalibratedeachyearbasedonmarketdatatoallowforrepresentativevaluations.

CompletethecommercialprotestseasonbyJune22,2018.

Allimprovedcommercialpropertyprotestscompleted

Thiswillallowforanearlierstarttothe2018litigationandarbitrationseasons.

Worktostreamlinethearbitrationandlitigationcalendarssoallaccountsarereviewedand/orsettledbefore2018valuationnoticesaremailed.

Howmanylawsuitsand/orarbitrationsareactiveattheendofMarch.

Workinglitigationintheyearitwasfiledwillallowforthetaxingunitstolowertheirexposuretorefundsandinterestpaymentstopropertyownersthatlitigate.Italsoreducesthenumberoflawsuitsthatare"multipleyears."

ContinuetofostercrosstrainingoftheCommercialandBPPstaffs.

Numberofappraisersqualifiedtoperformgross‐departmentalfunctions.

Reducestheorganizationalexposureifsomepersonnelleavethedistrictbyhavingqualifiedemployeesreadytotakeontheadditionalworkresponsibilities.

StartfieldworkinlateAugustorearlySeptember.

Fieldworkstartdate. Earlierstartdatewillallowformorepropertiestobeinspectedandmoredatatobecollectedforuseduringvaluation.

Continuetoscanandimageallofthe"paperfile"documentsinelectronicformatforeasierretrievalanduseduringvaluationandappeals.

Numberoffilesscanned. Reducethenumberoffilingcabinetsrequiredtostorethedataanditwillmakeretrievingthedatamuchmoreefficientandproductive.

105


DepartmentBudgets


1 ContinuedrefinementoftheCommercialEvidenceBook.TheCommercialEvidenceBookproducedbythecommercialstaffatTCADsetsthebarstatewide.Thedataandpresentationoftheevidenceinthisformatissuperiorinscaleandquality.

2 SettledarecordnumberoflawsuitsfromAugust2016‐March2017.Thevolumeofsettledlawsuitswasinexcessof$20Billionwithanaveragevaluechangeof6.40%

3 Helpedcertifytheappraisalrollwithlessthan5%ofthevalueunderprotestbycompletingallimprovedcommercialprotestsbyJuly1st,2016.

4 MailedallcommercialnoticesofappraisedvalueonApril1st,2017.5 RecognizedbytheTravisCountyCommissioners'Courtwitharesolutionfor

ourincreasedefficiencies,hardworkandprofessionalism.6 Continuedtocross trainBPPstafftoassistwithCommercialinformal

meetingsforthesecondyearinarow.7 Spokeorpresentedatseveralindustryrelatedeventsin2016orearly2017

inanefforttoeducateourstakeholdersonournewproceduresandourroleinthepropertytaxequation.


istrictDepartm

entBudgets

106







CommercialEvidencePacketPrinting 3,500 Businesscards&IDbadges 200

FunctionTotal 3,700




107


DepartmentBudgets



CoStarSalesSubscription 32,000 RealCapitalAnalyticsSubscription 13,000 TreppDataSubscription 15,000 TaxGuide‐Infonation,Inc. 8,500 AxiometricsApartment&StudentHousingSubscription 8,350 M&SCommercialCostEstimator 3,600 AustinInvestorsInterest 2,500 SmithTravelResearchPublication 1,200 PersonalPropertyGuides 1,000 ReisServicesSubscription 550 AustinAreaApartmentSurvey 500 AustinOfficeMarketSurvey 500 AustinAreaMulti‐tenantRetailSurvey 500 AustinAreaRetailSurvey 500 RealEstateResearchCorp. 500 ApartmentAssociationIncome/ExpenseSurvey 500 VehicleInquiries 500 ValuationServicesBook 450 VREFOnlineSubscription 250 RobertG.Watts‐Realtyrates.com 225 TexasPropertyTaxCodes(evenyearsonly) 190 AustinBusinessJournal 175 AdditionalMarketPublications 10,000





OtherServices Dues&Memberships 1,500FunctionTotal 1,500



istrictDepartm

entBudgets

108


PersonnelCost 1,383,893 1,556,760 (172,867) ‐11.10% 65.01%BenefitCost 629,280 715,633 (86,353) ‐12.07% 29.56%Printing&MailingServices 3,700 750 2,950 393.33% 0.17%OperatingSupplies 2,000 2,000 ‐ 0.00% 0.09%Subscriptions&DataPurchases 100,490 76,755 23,735 30.92% 4.72%Training&Education 8,000 8,000 ‐ 0.00% 0.38%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities ‐ ‐ ‐ 0.00% 0.00%LegalServices ‐ ‐ ‐ 0.00% 0.00%ProfessionalServices ‐ ‐ ‐ 0.00% 0.00%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals ‐ ‐ ‐ 0.00% 0.00%

Building&EquipmentMaintenance ‐ ‐ ‐ 0.00% 0.00%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices 1,500 1,035 465 44.93% 0.07%CapitalEquipment ‐ ‐ ‐ 0.00% 0.00%

2,128,863 2,360,934 (232,070) ‐9.83% 100%

65.01%

29.56% 0.17%

0.09%

4.72%

0.38%

0.07%

5.17%


PersonnelCost

BenefitCost


OperatingSupplies


109


DepartmentBudgets


2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 1,308,760 1,299,772 1,291,083 1,603,595 1,572,130BenefitCost 434,418 434,659 458,593 574,040 549,026Printing&MailingServices 195 701 415 478 347OperatingSupplies 1,221 1,487 1,788 1,191 2,348Subscriptions&DataPurchases 80,963 58,600 53,627 12,962 27,225Training&Education 4,776 7,654 4,762 10,690 8,312TravelExpenditures ‐ ‐ ‐ ‐ 1,717Utilities ‐ ‐ ‐ ‐ ‐LegalServices ‐ ‐ ‐ ‐ ‐ProfessionalServices ‐ ‐ ‐ ‐ ‐Insurance 3,353 ‐ ‐ ‐ ‐AerialPhotography ‐ ‐ ‐ ‐ ‐Rentals ‐ ‐ ‐ ‐ ‐Building&EquipmentMaintenance ‐ ‐ ‐ ‐ ‐SoftwareMaintenance ‐ ‐ ‐ ‐ ‐OtherServices 1,322 935 998 1,174 1,230CapitalEquipment ‐ ‐ ‐ ‐ ‐

1,835,007 1,803,809 1,811,265 2,204,131 2,162,335

Position2018Budget

2017Budget

NetChange

DirectorCommercial&PersonalPropertyAppraisal 1 1 ‐CommercialManager 1 1 ‐PersonalPropertyManager 0 1 (1)ResearchSpecialist 1 2 (1)CommercialAppraiser 6 7 (1)Sr.PersonalPropertyAppraiser 1 1 ‐Sr.PersonalPropertyAppraiser 1 1 ‐CommercialAppraisalSupportSpecialist 1 1 ‐PersonalPropertyAppraiser 6 7 (1)AdministrativeAssistant 1 1 ‐TotalNetChange (4.0)


istrictDepartm

entBudgets

110

1,308,760

434,418

1,299,772

434,659

1,291,083

458,593

1,603,595

574,040

1,572,130

549,026

PERSONNELCOST

BENEFITCOST


2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

80,963

58,600

53,627

12,962

27,225

SUBSCRIPTIONS&DATAPURCHASES

Subscription&DataHistoricalActuals

2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

111


DepartmentBudgets

EmployeePositionNumberofPositions

PositionGrade HourlyRange


DirectorResidentialAppraisal 1 20 $49.91 ‐ $69.88 $6,600 $33,465 ‐ $41,819AssistantDirectorResidentialAppraisal 1 14 $36.51 ‐ $51.12 $6,600 $32,974 ‐ $41,132ResidentialManager 3 12 $33.04 ‐ $46.25 $6,600 $31,036 ‐ $38,413ResidentialSpecialist 1 10 $29.55 ‐ $41.37 $6,600 $29,088 ‐ $35,688SpecialValuationManager 1 10 $29.55 ‐ $41.37 $6,600 $29,088 ‐ $35,688AppraisalLiaison 1 8 $26.34 ‐ $36.87 $‐ $27,295 ‐ $33,175ResidentialTeamLead 4 8 $26.34 ‐ $36.87 $6,600 $27,295 ‐ $33,175Sr.ResidentialAppraiser 1 7 $25.19 ‐ $35.25 $6,600 $26,653 ‐ $32,270ResidentialAppraiser 30 5 $20.70 ‐ $29.03 $6,600 $24,146 ‐ $28,797AdministrativeAssistant 1 4 $19.52 ‐ $27.34 $‐ $23,487 ‐ $27,854AgAdministrator 1 3 $17.87 ‐ $25.03 $‐ $22,566 ‐ $26,564SupportSpecialist 1 2 $14.88 ‐ $20.83 $‐ $20,896 ‐ $24,218


Director Residential Appraisal(1)

Sr. Appraiser(1)

Appraiser(30)

Team Leader(4)

Ag Administrator(1)

Special Valuation Manager

(1)

Admin. Asst.(1)

Support Specialist I(1)

Residential Specialist(1)

Asst. Director Residential Appraisal

(1)

Residential Mgr.(3)

Appraisal Liaison(1)


istrictDepartm

entBudgets

112

ResidentialAppraisalDepartment

MissionStatement

ThemissionoftheResidentialAppraisaldepartmentoftheTravisCentralAppraisalDistrictistoincorporatebestpracticestoprovideaccurateappraisalsofallresidentialproperties inTravisCountyatmarketvalue,equallyanduniformlyinaprofessionalandethicalmannerwithintheframeworkoftheTexasPropertyTaxCodeandUSPAP,subjecttojurisdictionalexceptions,andwithintheguidelinesandstandardsofIAAO.Theresidentialdepartmentisalsoresponsiblefortheappraisalsofall taxable landparcelsanddetermining if theproperty isqualified foropenspacevaluationinTravisCounty.

KeyResponsibilities

TheResidentialAppraisaldepartment is responsible for the fair andequitableappraisalof allresidential property in Travis County, including houses, mobile homes, duplexes, triplexes,fourplexes and residential condominiums. This department is responsible for applying thegenerallyacceptedappraisalmethodstoestimatethevalueofallresidentialpropertyinTravisCountyandproducinganaccurateresidentialappraisalroll.Thisdepartmentisalsoresponsiblefor the scheduling thatallows for the systematicprocessingof residentialprotests ina timelymannerthatwillallowtheDistricttocertifytimely. Thisdepartmentvaluesall land,builder’sinventoryandplacesproductivity(usuallycallAg)valuesonproperties.

KeyTasksandDeadlines

Tasks Deadline KeyPlayersFieldworkInspections February1 ResidentialAppraisers

AgriculturalApplications February1 Land‐ResidentialManager,AgAdministrator

SalesVerification March1 ResidentialAppraisersFieldworkInspections‐Agricultural March31 ResidentialAppraisers

Valuation–Schedulebuilding April11 ResidentialDirector&Managers

Valuation–Calibration April11 ResidentialAppraisersValuation‐ScheduleBuilding April11 ResidentialAppraisersPropertyValueStudyPrep April1 ResidentialDirectorProtest–EvidencePreparation May15 ResidentialAppraisersProtest–Hearings July19 ResidentialAppraisersDivisionPriorityPlanning September15 ResidentialDirector

113


DepartmentBudgets

DepartmentGoals

Dept. 2018Goals OutputMeasure EfficiencyMeasureResidentialAppraisal

AcquireandprocessaerialphotosfromthelakesideofallwaterfrontpropertiesonLakeTravispriortovaluationfor2018

CollectionofphotosfromvendoroflakefrontpropertiesuploadedintoPACS

Anyamenitiesand/orimprovementcharacteristicsnotvisiblefromthestreetsidewillbedocumented,correctedorverifiedforwaterfrontpropertieswherethereislimitedgroundaccess.Valuationofwaterfrontpropertieswillbemoreaccurate.

Updatecosttablesandforall483sand21’sandchangetosecondaryimprovementstobetterreflectthecurrentcontributoryvalueoftheseimprovementspriortovaluationfor2018.

Spreadsheetcontainingall483’sand21’swillbecompiledtodemonstratecompliance.Additionallyawrite‐upasevidenceforthechangestothecosttableswillbeprovided

Valuationofever‐increasingpopulationofAustinhomeswithsecondaryimprovementswillbemoreaccurate

VerifyorcorrecttheclassofallpropertiesinAlpha“Y”usingtheClassCalculatorthroughstored“Feature”levelcharacteristicsinPACSpriortovaluationfor2018.

Homeswithidenticalrelevantcharacteristics(#ofcorners,uniqueness,roofpitch,etc.…)willbeclassedidentically,regardlessofappraiser

Uniformandequitableclassingofhomeswillresultinmoreaccuratecontributoryvaluesandmassmarketadjustments

CompletedevelopmentofDisto‐MobilePACSsketchintegrationapplicationandhaveallappraisersusingapplicationduringfieldworkbytheendoffieldseason2018.

AspreadsheetcontainingPIDSfromeachappraiserwillbecompiledtodemonstratecompliance.

Propertiesmeasuredinthefieldwillhavemoreaccuratesketches,timeperfieldcheckwillbereduced,processingtimeforsketchesfromthefieldwillbereduced,andoverallvaluationwillbemoreaccurate

PartnerwithDataCloudSolutionstoadapttheclasscalculatortoincludevalueaddedfeaturesandconstructionstylescommonintheAustinmarketpriortofieldseason2018.

The updated“Austin”classcalculatorcanbeprovided

PropertiesthataremoreappealingtoAustinareawillbemoreaccuratelyvalued

Developcomprehensiveinformativeandproceduralwrite‐upforTinyHomes;utilizingMarshall&Swiftandothercostresourcestoanalyzeandadjustcosttables.

Uniformandequitableidentificationoftinyhomeswillresultinmoreaccuratemarketvaluesandmassmarketadjustments

Inclusionofanyrealproperty"TinyHomes"ontheappraisalroll


istrictDepartm

entBudgets

114

Dept. 2018Goals OutputMeasure EfficiencyMeasureResidentialAppraisal Implementautomated5year

CDUreviewinPACSbylockoutday2018.

ConfirmationofPACSupdatethatstatesthatenhancementhasbeeninstalled.

Updated/remodeledpropertieswilldepreciateautomaticallyandequitablyafterchangestocondition.

Completeananalysisofcontemporary,value‐addedfeaturesincludingthecontributoryvaluesofsuchamenitiesas2ndkitchensandconstructionstylesincluding“green”constructionand“tinyhouses”priortovaluationfor2018.

Ananalysis(pairedsaleandratiostudies)andwriteupdetailingtheanalysiswillbeprovided

ValuationofAustinhomeswithcontemporaryamenitieswillbemoreaccurate.

Consolidateurbancondoneighborhoodsaccordingtolocalmarketfactors;reducequantityofcondoneighborhoodsinD,E,F,MandZby50%byendofvaluationfor2018.

AcomparativelistofcondoneighborhoodsinalphasD,E,F,M,Zin2017and2018canbeprovidedtodemonstratecompletion

Moreuniformurbancondovalueincreasesonceconsolidatedintolargercontributingmarketsegments


1 Implementedenhancedstandardizedclassroomtrainingmodules,andprocessworkflowswithinteractiveappraisercurriculumforall3phasesofpropertytaxcalendar:field,valuation,appeals.

2 Completedvaluationand"dropped"NoticesofAppraisedValuesbyMarch25,20173 ReducedHomeownerinformalaveragewaittimeto9minutes.4 ReviewedcondoneighborhoodsinK,L,X,Yforconsolidation,eliminatingXXXXnbhds5 Completedinformalappealhearings(agentsandowners)byJuly28,20176 IdentifiedandadjustedpropertieswithinnewFEMA100yearfloodmap7 PartneredwithHarrisGovernandinternalI.T.foruniformResidentialevidence

packets8 ReviewedcondoneighborhoodsinK,L,X,Yforconsolidation,eliminatingXXXXnbhds9 Analyzedcosttablesfor"8‐,8,8+"subclassedhomesforgreaterappraisalaccuracy

115


DepartmentBudgets




BenefitCosts Retirement(TCDRS) 534,834DeferredCompensation(401(a)and457(b)match) 237,703HealthInsurance 539,619DentalInsurance 17,476LifeInsurance 8,940DisabilityInsurance 24,566LongTermCareInsurance 9,350Medicare 43,084FunctionTotal 1,415,572



Businesscards&IDbadges 1,200 FunctionTotal 1,200






IAAOPropertyAssessmentValuation 2,250 ManufacturedHousingGuide 750 AustinBusinessJournalSubscription 585 TexasPropertyTaxCode(evenyearsonly) 460 ResidentialCostHandbook 350 MiscellaneousPublications 500

FunctionTotal 4,895


istrictDepartm

entBudgets

116




OtherServices Dues&Memberships 2,500FunctionTotal 2,500


117


DepartmentBudgets


PersonnelCost 2,971,292 2,884,769 86,523 3.00% 67.27%BenefitCost 1,415,570 1,381,105 34,465 2.50% 32.05%Printing&MailingServices 1,200 1,200 ‐ 0.00% 0.03%OperatingSupplies 6,500 5,000 1,500 30.00% 0.15%Subscriptions&DataPurchases 4,895 1,725 3,170 183.77% 0.11%Training&Education 15,000 10,000 5,000 50.00% 0.34%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities ‐ ‐ ‐ 0.00% 0.00%LegalServices ‐ ‐ ‐ 0.00% 0.00%ProfessionalServices ‐ ‐ ‐ 0.00% 0.00%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals ‐ ‐ ‐ 0.00% 0.00%Building&EquipmentMaintenance ‐ ‐ ‐ 0.00% 0.00%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices 2,500 2,115 385 18.20% 0.06%CapitalEquipment ‐ ‐ ‐ 0.00% 0.00%

4,416,957 4,285,914 131,043 3.06% 100%

67.27%

32.05%0.03%

0.15%

0.11%

0.34%

0.06%

0.51%


PersonnelCost

BenefitCost


OperatingSupplies



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2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 2,617,256 2,414,204 2,041,421 2,468,162 2,380,016BenefitCost 920,090 813,661 725,763 890,935 811,053Printing&MailingServices 970 1,123 1,120 159 2,274OperatingSupplies 4,956 3,628 4,369 4,717 8,615Subscriptions&DataPurchases 1,217 2,148 1,518 2,645 803Training&Education 13,533 9,415 9,393 19,254 16,114TravelExpenditures ‐ ‐ ‐ 1,229 354Utilities ‐ ‐ ‐ ‐ ‐LegalServices ‐ ‐ ‐ ‐ ‐ProfessionalServices ‐ ‐ ‐ ‐ ‐Insurance 299 299 ‐ ‐ 5,538AerialPhotography ‐ ‐ ‐ ‐ ‐Rentals ‐ ‐ ‐ ‐ ‐

Building&EquipmentMaintenance ‐ ‐ ‐ ‐ ‐SoftwareMaintenance ‐ ‐ ‐ ‐ ‐OtherServices 2,358 2,360 2,650 2,415 2,140CapitalEquipment ‐ ‐ ‐ ‐ 4,793

3,560,679 3,246,838 2,786,234 3,389,515 3,231,701

Position2018Budget

2017Budget

NetChange

DirectorResidentialAppraisal 1 1 ‐AssistantDirectorResidentialAppraisal 1 0 1ResidentialManager 3 2 1ResidentialSpecialist 1 1 ‐SpecialValuationManager 1 1 ‐AppraisalLiaison 1 0 1ResidentialTeamLead 4 5 (1)Sr.ResidentialAppraiser 1 1 ‐ResidentialAppraiser 30 33 (3)AdministrativeAssistant 1 1 ‐AgAdministrator 1 1 ‐SupportSpecialist 1 1 ‐TotalNetChange (1.0)

119


DepartmentBudgets

2,617,256

920,090

2,414,204

813,661

2,041,421

725,763

2,468,162

890,935

2,380,016

811,053

PERSONNELCOST

BENEFITCOST


2012Actual

2013Actual

2014Actual

2015Actual

2016Actual


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120

121


DepartmentBudgets


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122

Description LineItemAmount AccountTotalPersonnelCosts Salaries 235,675

HearingCost 211,725 SpecialPanelHearings 11,250 CommitteeWork 1,200 Payduringtraining 11,500


Description LineItemAmount AccountTotalOperatingSupplies OperatingSupplies 500

OfficeSupplies 500 FunctionTotal 500

Description LineItemAmount AccountTotalTraining&Education Training&Education 7,500FunctionTotal 7,500

Description LineItemAmount AccountTotalLegalServices Attorney&CourtCosts 12,750FunctionTotal 12,750

Total2018ARBBudget 256,425$

123


DepartmentBudgets


PersonnelCost 235,675 312,700 (77,025) ‐24.63% 91.91%BenefitCost ‐ ‐ ‐ 0.00% 0.00%Printing&MailingServices ‐ ‐ ‐ 0.00% 0.00%OperatingSupplies 500 1,020 (520) ‐50.98% 0.19%Subscriptions&DataPurchases ‐ ‐ ‐ 0.00% 0.00%Training&Education 7,500 13,190 (5,690) ‐43.14% 2.92%TravelExpenditures ‐ ‐ ‐ 0.00% 0.00%Utilities ‐ ‐ ‐ 0.00% 0.00%LegalServices 12,750 12,750 ‐ 0.00% 4.97%ProfessionalServices ‐ ‐ ‐ 0.00% 0.00%Insurance ‐ ‐ ‐ 0.00% 0.00%AerialPhotography ‐ ‐ ‐ 0.00% 0.00%Rentals ‐ ‐ ‐ 0.00% 0.00%Building&EquipmentMaintenance ‐ ‐ ‐ 0.00% 0.00%SoftwareMaintenance ‐ ‐ ‐ 0.00% 0.00%OtherServices ‐ ‐ ‐ 0.00% 0.00%CapitalEquipment ‐ ‐ ‐ 0.00% 0.00%

256,425 339,660 (83,235) ‐24.51% 100%

91.91%

0.19%

2.92%

4.97%

7.90%

2018BudgetbyFunction PersonnelCost

OperatingSupplies

Training&Education

LegalServices


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124


2015Actual

2014Actual

2013Actual

2012Actual

PersonnelCost 406,896 458,101 558,832 485,359 463,157BenefitCost ‐ ‐ ‐ ‐ ‐Printing&MailingServices ‐ ‐ 100 ‐ 133OperatingSupplies 1,252 1,375 772 789 929Subscriptions&DataPurchases ‐ ‐ ‐ ‐ ‐Training&Education 1,225 2,295 8,670 2,430 10,770TravelExpenditures ‐ 1,360 ‐ ‐ 2,105Utilities ‐ ‐ ‐ ‐ ‐LegalServices 10,472 12,765 14,210 10,845 8,105ProfessionalServices ‐ ‐ ‐ ‐ 1,293Insurance ‐ ‐ ‐ ‐ ‐AerialPhotography ‐ ‐ ‐ ‐ ‐Rentals ‐ ‐ ‐ 797 1,159

Building&EquipmentMaintenance ‐ ‐ ‐ ‐ ‐SoftwareMaintenance ‐ ‐ ‐ ‐ ‐OtherServices ‐ ‐ 144 ‐ 154CapitalEquipment ‐ ‐ ‐ ‐ ‐

419,845 475,896 582,727 500,221 487,806

406,896

458,101

558,832

485,359

463,157

PERSONNELCOST

TotalARBContractPaymentHistoricalActuals

2012Actual

2013Actual

2014Actual

2015Actual

2016Actual

StatisticalInformation

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Demographic&EconomicStatistics FY2007‐2016

FiscalYear

TravisCounty

Population(1)

TravisCountyPersonalIncome(In

Thousands)(2)

TravisCountyPerCapitaPersonalIncome

SingleFamily

HomeSalesintheAustinArea(3)

AverageHomePriceintheAustinArea(3)

TravisCountyUn‐employmentRate(4)

2007 948,160 41,055,361 43,300 28,764 242,644 3.7%

2008 978,976 45,059,999 46,028 23,573 244,664 4.5%

2009 1,008,345 42,805,346 42,451 19,193 236,653 7.2%

2010 1,024,266 45,266,615 44,194 20,494 243,698 6.6%

2011 1,049,873 50,703,812 48,295 20,482 251,907 6.7%

2012 1,076,119 57,635,989 53,559 23,975 260,791 5.2%

2013 1,108,403 59,341,297 53,538 29,420 283,722 5.0%

2014 1,141,655 64,588,249 56,574 29,707 302,920 4.0%

2015 1,173,051 68,666,432 58,537 31,424 323,751 3.3%

2016 1,209,415 INA INA 32,464 344,914 3.4%SOURCES: (1)CityOfAustinDemographer (2)BureauofEconomicAnalysis,DepartmentofCommerce (3)TexasA&MUniversity,RealEstateResearchCenter (4)TexasWorkforceCommissionNOTES: INA=InformationNotAvailable Prioryearsmayhavebeenupdatedbythesource


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TopTenTravisCountyAdValoremTaxpayersFY2016

Taxpayer TypeofBusiness TaxableValueSamsungAustinSemiconductor Electronics $2,477,907,165CSHVProperties PropertyManagement 848,440,953Columbia/St.David'sHealthcareSystemLP HealthCare 517,132,592ParkwayProperties PropertyManagement 307,829,941Apple,Inc. Electronics 264,264,140HEBGroceryCo. Retail 262,852,325IMTCapitalIIRiataLP RealEstateInvestments 256,260,021IBM,Corp. Electronics 253,816,041FinleyCompany RealEstateInvestments 239,301,917FreescaleSemiconductor,Inc. Electronics 237,472,439

TopTenTravisCountyEmployersFY2016

Employer ProductorService EmployeesStateofTexas Government 58,122TheUniversityofTexas/Austin Education,Research 26,391CityofAustin Government 15,400Dell,Inc. Electronics 13,000AustinIndependentSchoolDistrict Education 12,227HEBGroceryCo. Retail 12,198FederalGovernment Government 11,752SetonFamilyofHospitals HealthServices 10,270St.David'sHealthcare HealthServices 8,598SamsungAustinSemiconductorLLC Electronics 6,074

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TravisCountyPrincipalEmployers

State of Texas33%

The University of Texas/Austin

15%City of Austin9%

Dell, Inc.7%

Austin Independent School District

7%

HEB Grocery Co.7%

Federal Government7%

Seton Family of Hospitals

6%

St. David's Healthcare

5%

Samsung Austin Semiconductor LLC

4%


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TravisCountyDemographics

TravisCountyislocatedinsouthcentralTexasastridetheBalconesFault,theboundarybetweentheEdwardsPlateautothewestandtheBlacklandPrairiestotheeast.ItsCountyseat,Austin,isalsothecapitalofTexas.

EntityID

EntityCd

EntityName M&OTaxRate

I&STaxRate

TotalTaxRate

1003 03 TRAVISCOUNTY 0.3222 0.0616 0.3838

Travis County Demographics Established: January 25, 1840 County Seat: Austin 2011 Population: 1,063,130 Square Miles: 1,023 Jurisdictions: 15 Schools

22 Cities 80 Special Districts

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TravisCountySchoolDistricts

TravisCountyhas6schooldistrictswhollycontainedwithinitsboundariesand9schooldistrictswhicharesharedacrosscountylines.AustinISDisthelargestschooldistrictinTravisCountyandthethirdlargestschooldistrictintheState.

EntityID

EntityCd EntityName

M&OTaxRate

I&STaxRate

TotalTaxRate

1001 01 AUSTINISD 1.07900 0.11300 1.192001005 06 DELVALLEISD 1.04000 0.48000 1.520001006 07 LAKETRAVISISD 1.04000 0.36750 1.407501007 08 EANESISD 1.04000 0.17250 1.212501009 1A HAYSCONSOLIDATEDISD* 1.04000 0.49770 1.537701023 16 LAGOVISTAISD 1.06000 0.26000 1.320001026 19 PFLUGERVILLEISD* 1.04000 0.50000 1.540001027 2A ELGINISD* 1.17000 0.37000 1.540001037 22 COUPLANDISD* 1.04005 0.00000 1.040051042 3A MARBLEFALLSISD* 1.05330 0.22670 1.280001053 34 MANORISD 1.04000 0.47500 1.515001057 38 DRIPPINGSPRINGSISD* 1.17000 0.35000 1.520001059 4A JOHNSONCITYISD* 1.04000 0.10090 1.140901072 5A ROUNDROCKISD* 1.04000 0.29250 1.332501098 69 LEANDERISD* 1.04000 0.47187 1.51187

*Splitboundarydistricts


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131


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TravisCountyCities

TravisCountyhas22citieswithinitsboundariesincludingtheStatecapitalAustin.Austinisthefourthlargestcityinthestateandthe34thlargestmetropolitanstatisticalareaintheUnitedStates.Residentsofthearearepresentadiversemixtureofgovernmentemployees,collegestudentsandstaff,musicians,high‐techworkersandbusinesspeople.

EntityID

EntityCd EntityName

M&OTaxRate

I&STaxRate

TotalTaxRate

1002 02 CITYOFAUSTIN 0.33990 0.10190 0.441801004 05 CITYOFMANOR 0.43810 0.33570 0.773801008 09 CITYOFWESTLAKEHILLS 0.05720 0.00000 0.057201018 11 CITYOFROLLINGWOOD 0.11050 0.08970 0.200201019 12 VILLAGEOFSANLEANNA 0.24980 0.00000 0.249801020 13 CITYOFSUNSETVALLEY 0.00000 0.00000 0.000001031 2F CITYOFROUNDROCK 0.27187 0.15313 0.425001035 20 CITYOFPFLUGERVILLE 0.35260 0.18730 0.539901036 21 CITYOFLAKEWAY 0.13450 0.02670 0.161201046 3F CITYOFCEDARPARK 0.23125 0.23875 0.470001065 40 CITYOFCREEDMOOR 0.38000 0.00000 0.380001071 49 CITYOFLAGOVISTA 0.38500 0.26500 0.650001075 5F CITYOFELGIN 0.38845 0.26846 0.656921076 5G VILLAGEOFVOLENTE 0.10650 0.00000 0.106501077 5H VILLAGEOFWEBBERVILLE 0.25190 0.08830 0.340201078 50 CITYOFJONESTOWN 0.52390 0.04170 0.565601083 55 VILLAGEOFBRIARCLIFF 0.05050 0.11000 0.160501090 6F CITYOFLEANDER 0.38560 0.21340 0.599001096 61 CITYOFMUSTANGRIDGE 0.43740 0.04180 0.479201102 7E VILLAGEOFTHEHILLS 0.06000 0.00000 0.06000

1103 7FVILLAGEOFPOINTVENTURE 0.11310 0.00000 0.11310

1122 83 CITYOFBEECAVE 0.00000 0.02000 0.02000


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133


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PropertyTaxesatWork

Propertytaxesarelocaltaxesthatareassessedlocally,collectedlocally,andusedlocally.Youpayyourpropertytaxestothelocaltaxcollector.Thetaxcollectordistributesthefundstoschools,citiesandotherlocalgovernments.Localgovernmentsspendthefundsonschools,roads,hospitals,policedepartments,firedepartmentsandotherprograms.

InTravisCountypropertytaxessupport119localgovernmentagenciesincluding21cities,14emergencydistricts,thecounty,thehospitaldistrict,thejuniorcollege,48municipalutilitydistricts,1roaddistricts,15schooldistricts,and17watercontrolimprovementdistricts.For2015theprojectedtaxlevyforalltaxingunitsinTravisCountyis$3,300,883,208.

DISTRIBUTIONOFPROPERTYTAXES

City16.00%

Emergency District1.19%

County16.32%

Hospital District4.70%

Junior College3.85%Municipal Utility

1.30%

Road District0.03%

School District55.89%

Water Control Improvement

0.71%

Budgetby TaxingUnit


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20YearHistoryofAppraisalRollValues

2016 was the sixth consecutive year of appraisal roll growth. All sectors experienced growth.

Year Total Appraisal Roll Appraisal Roll in

Billions Change from Prior Year Percent Change

1995 $ 31,846,455,059 $ 32 $ 3,361,500,060 11.80%

1996 $ 40,692,869,477 $ 41 $ 8,846,414,418 27.78%

1997 $ 43,211,060,270 $ 43 $ 2,518,190,793 6.19%

1998 $ 48,341,533,020 $ 48 $ 5,130,472,750 11.87%

1999 $ 53,722,788,436 $ 54 $ 5,381,255,416 11.13%

2000 $ 64,972,928,004 $ 65 $ 11,250,139,568 20.94%

2001 $ 76,239,439,255 $ 76 $ 11,266,511,251 17.34%

2002 $ 79,727,936,116 $ 80 $ 3,488,496,861 4.58%

2003 $ 76,468,542,471 $ 76 $ (3,259,393,645) ‐4.09%

2004 $ 77,780,870,139 $ 78 $ 1,312,327,668 1.72%

2005 $ 82,376,430,398 $ 82 $ 4,595,560,259 5.91%

2006 $ 95,938,465,835 $ 96 $ 13,562,035,437 16.46%

2007 $ 108,849,655,706 $ 109 $ 12,911,189,871 13.46%

2008 $ 121,877,115,518 $ 122 $ 13,027,459,812 11.97%

2009 $ 125,939,173,485 $ 126 $ 4,062,057,967 3.33%

2010 $ 120,269,486,442 $ 120 $ (5,669,687,043) ‐4.50%

2011 $ 123,211,529,948 $ 123 $ 2,942,043,506 2.45%

2012 $ 128,194,573,384 $ 128 $ 4,983,043,436 4.04%

2013 $ 136,642,751,279 $ 137 $ 8,448,177,895 6.59%

2014 $ 154,577,361,784 $ 155 $ 17,934,610,505 13.13%

2015 $ 180,146,219,926 $ 180 $ 25,568,858,142 16.54%

2016 $ 205,125,997,484 $ 205 $ 24,979,777,558 13.87%

$‐

$50

$100

$150

$200

$250

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016Value in

Billions

135


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ValueDistributions

GeneralPropertyType Count MarketResidential 307,197 $115,980,137,868Commercial 15,739 $60,197,849,061Land 57,904 $16,083,639,203BusinessPersonalProperty 43,127 $12,864,371,352

TotalAppraisalRoll 423,967 $205,125,997,484

72%

4%

14%

10%

57%29%

8%6%

Distribution by General Property Type

Residential Commercial Land Business Personal Property

Outer Ring = Distribution by Market Value

Inner Ring = Distribution by Number of Parcels

25%

25%22%

23%

5%

42%

11%

27%

16%

4%

Commercial Distribution by Property Type

Apartments Industrial Office Retail Other Commercial

Outer Ring =Distribution by Market Value

Inner Ring =Distribution by Number of Parcels


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2016StatePropertyCategories

StateCode Description Count Market

A SINGLEFAMILYRESIDENCE 288,377 $101,879,228,853B MULTIFAMILYRESIDENCE 13,404 $22,574,892,405C VACANTLOT 30,339 $2,653,729,953D1 QUALIFIEDAGLAND 5,164 $3,046,757,492D2 NON‐QUALIFIEDLAND 431 $36,885,839E FARMORRANCHIMPROVEMENT 5,850 $1,109,104,253F1 COMMERCIALREALPROPERTY 14,018 $38,869,118,913F2 INDUSTRIALREALPROPERTY 45 $642,289,296G1 OILANDGAS J1 WATERSYSTEMS 31 $22,274,720J2 GASDISTRIBUTIONSYSTEM 10 $126,449,472J3 ELECTRICCOMPANY(INCLUDINGCO‐OP) 37 $167,740,926J4 TELEPHONECOMPANY(INCLUDINGCO‐OP) 1,335 $374,341,834J5 RAILROAD 12 $26,720,977J6 PIPELINECOMPANY 124 $30,378,252J7 CABLETELEVISIONCOMPANY 45 $180,138,982J8 OTHERTYPEOFUTILITY 2 $42,000,000L1 COMMERCIALPERSONALPROPERTY 37,365 $6,705,478,078L2 INDUSTRIALPERSONALPROPERTY 950 $4,833,880,953M1 TANGIBLEOTHERPERSONAL,MOBILEHOMES 9,088 $188,882,946

NINTANGIBLEPROPERTYAND/ORUNCERTIFIEDPROPERTY 3 $3,728,559

O RESIDENTIALINVENTORY 8,398 $677,614,565S SPECIALINVENTORYTAX 523 $307,026,166X TOTALLYEXEMPTPROPERTY 12,191 $20,626,903,977 427,742 $205,125,567,411

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$‐

$40,000,000,000

$80,000,000,000

$120,000,000,000

SINGLEFAMILYRESIDENCE

MULTIFAMILYRESIDENCE

VACANTLOT

QUALIFIEDAGLAND

NON‐QUALIFIEDLAND

FARMORRANCHIMPROVEMENT

COMMERCIALREALPROPERTY

INDUSTRIALREALPROPERTY

OILANDGAS

WATERSYSTEMS

GASDISTRIBUTIONSYSTEM

ELECTRICCOMPANY(INCLUDINGCO‐OP)

TELEPHONECOMPANY(INCLUDINGCO‐OP)

RAILROAD

PIPELINECOMPANY

CABLETELEVISIONCOMPANY

OTHERTYPEOFUTILITY

COMMERCIALPERSONALPROPERTY

INDUSTRIALPERSONALPROPERTY

TANGIBLEOTHERPERSONAL,MOBILEHOMES

INTANGIBLEPROPERTYAND/OR…

RESIDENTIALINVENTORY

SPECIALINVENTORYTAX

TOTALLYEXEMPTPROPERTY

$101,879,228,853

$22,574,892,405

$2,653,729,953

$3,046,757,492

$36,885,839

$1,109,104,253

$38,869,118,913

$642,289,296

$22,274,720

$126,449,472

$167,740,926

$374,341,834

$26,720,977

$30,378,252

$180,138,982

$42,000,000

$6,705,478,078

$4,833,880,953

$188,882,946

$3,728,559

$677,614,565

$307,026,166

$20,626,903,977

ValueDistributionbyPropertyCategory


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2016AppraisalWorkload

2014 2015 2016

Permits

23,985

24,274 23,615

NewSubdivision

273

306 282

NewLots

4,297

6,470 6,283

NewCondos

444

603 544

NewUnits

980

2,664 2,382

NewConstruction

6,110

7,503 8,628

FieldInspections

89,905

100,980 124,909

DeedTransactions

30,885

32,125 31,545

SalesTransactions

16,082

16,575 17,470

ExemptionsProcessed

19,611

19,548 20,659

PhoneCalls

95,499

58,619 65,457

WalkInVisitors

14,999

9,427 10,465

RenditionsProcessed

25,651

26,889 26,722

NoticesofAppraisedValueMailed

395,956

404,922 412,268

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Exemptions

Thegeneralhomesteadexemptionisforowneroccupiedresidentialproperties.Theexemptionremovesaportionofyourvaluefromtaxationprovidingalowertaxamountforthehomesteadproperty.IfyouqualifyfortheOver65exemptionthereisapropertytax“Ceiling”thatautomaticallylimitsSchooltaxestotheamountyoupaidintheyearthatyoufirstqualifiedfortheOver65exemption.100%Disabledveteransareeligiblefor100%exemptionsfortheirresidencehomestead.DocumentationfromtheDepartmentofVeteransAffairsmustbesubmittedindicating1)100percentdisabilitycompensationduetoaserviceconnecteddisability;and2)aratingof100percentdisabledoradeterminationofindividualunemployabilityfromtheVA.

EntityName

StateMandatedHomestead

LocalOption

Homestead

StateMandatedOver65

LocalOptionOver65

StateMandatedDisability

LocalOptionDisability

ACCDIST‐WMSNCO 1.00 $75,000 $75,000ANDERSONMILLLIMITEDDISTRICT 20.00 $10,000 $10,000AUSTINCOMMCOLLDIST 1.00 $145,000 $145,000AUSTINISD $25,000 $10,000 $25,000 $10,000 $15,000CITYOFAUSTIN 8.00 $82,500 $80,000CITYOFAUSTIN 8.00 $82,500 $82,500CITYOFAUSTIN/HAYSCO $51,000 $51,000CITYOFAUSTIN/WMSNCO $51,000 $51,000CITYOFBEECAVE 20.00 $65,000 $65,000CITYOFCEDARPARK $30,000 $20,000CITYOFELGIN $15,000 $15,000CITYOFJONESTOWN 10.00 $8,000 $8,000CITYOFLAGOVISTA 20.00 CITYOFLAKEWAY $5,000 CITYOFLEANDER $10,000 $10,000CITYOFMANOR $10,000 CITYOFMUSTANGRIDGE $5,000 CITYOFPFLUGERVILLE $35,000 $35,000CITYOFROLLINGWOOD $3,000 CITYOFROUNDROCK $22,000 $3,000CITYOFSUNSETVALLEY 10.00 $3,000 $3,000CITYOFWESTLAKEHILLS $4,000 COTTONWDCREEKMUDNO1 $5,000 $5,000COUPLANDISD $25,000 $10,000 $10,000 DELVALLEISD $25,000 $10,000 $10,000 DOWNTOWNPUBIMPDIST $70,000 $70,000DRIPPINGSPRINGSISD $25,000 $10,000 $10,000 ESIXTHSTPUBIMPDIST $70,000 $70,000EANESISD $25,000 $10,000 $20,000 $10,000 $20,000ELGINISD $25,000 $10,000 $10,000 HAYSCONSOLIDATEDISD $25,000 $10,000 $10,000 HURSTCREEKMUD 20.00 $10,000 $10,000


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EntityName

StateMandatedHomestead

LocalOption

Homestead

StateMandatedOver65

LocalOptionOver65

StateMandatedDisability

LocalOptionDisability

HUTTOISD $25,000 $10,000 $10,000 JOHNSONCITYISD $25,000 $10,000 $10,000 LAGOVISTAISD $25,000 20.00 $10,000 $10,000 LAKETRAVISISD $25,000 20.00 $10,000 $10,000 LAKEWAYMUD $5,000 LEANDERISD $25,000 $10,000 $10,000 LOSTCREEKLIMITEDDISTRICT $4,000 LOSTCREEKMUD $4,000 MANORISD $25,000 $10,000 $25,000 $10,000 $15,000MARBLEFALLSISD $25,000 $10,000 $3,000 $10,000 NORTHAUSTINMUDNO1 $10,000 $10,000PFLUGERVILLEISD $25,000 $10,000 $9,100 $10,000 RIVERPLACEMUD 10.00 $25,000 RNCH@CYPRSSCRKMUD1 $15,000 $15,000ROUNDROCKISD $25,000 $10,000 $10,000 $3,000SOUTHEASTTRAVISCOUNTYMUDNO1 SOUTHEASTTRAVISCOUNTYMUDNO2 TANGLEWDFORESTLTDDIST 10.00 $50,000 $15,000TRAVISCOBCCP 20.00 $65,000 $65,000TRAVISCOESDNO9 $4,000 TRAVISCOMUDNO10 10.00 $10,000 $10,000TRAVISCOMUDNO15 $10,000 $10,000TRAVISCOMUDNO2 $5,000 $5,000TRAVISCORFPDISTNO6 $3,000 $3,000TRAVISCOWCIDNO10 $4,000 TRAVISCOWCIDNO15 30.00 $15,000 TRAVISCOWCIDNO17 10.00 $15,000 $15,000TRAVISCOWCIDNO18 $30,000 TRAVISCOUNTY 20.00 $80,000 $80,000TRAVISCOUNTYHEALTHCAREDISTRICT 20.00 $80,000 $80,000VILLAGEOFSANLEANNA $25,000 VILLAGEOFTHEHILLS 20.00 $10,000 $10,000VILLAGEOFVOLENTE $45,000 $45,000VILLAGEOFWEBBERVILLE 5.00 WELLSBRANCHMUD 20.00 WMSN‐TRCOWCIDNO1F $15,000 $15,000WMSN‐TRCOWCIDNO1G $15,000 $15,000

Non‐profitorganizationsthatareeligibleforpropertytaxexemptionsincludebutarenotlimitedto:certaincharitableorganizations,youthdevelopmentorganizations,religiousorganizations,non‐profitprivateschools,charitablehospitals,cemeteriesandveterans’organizations.

Propertyownerswithmineralpropertyorbusinesspersonalpropertyworthlessthan$500areexemptfrompropertytaxes.Noexemptionapplicationisrequired.

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AppraisalDistrictAppeals

Taxpayershavetherighttoappealtheirproperty’svaluation.TheAppraisalReviewBoardconsidersallevidencepresentedbythepropertyownerandtheAppraisalDistrictOfficeatformalhearings.Theythenruleonthevalueofthepropertyinquestion.

‐ 20,000 40,000 60,000 80,000

100,000 120,000 140,000

10YearHistoryofPropertyAppeals

3%

55%

3%

39%

Distributionof2016Appeals

byMarketValue

Business PersonalProperty

Commercial

Land

Residential

8%18%

3%71%

Distributionof2016Appeals

ByNumberofAppealsFiled

Business PersonalProperty

Commercial

Land

Residential


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Taxpayersthatfileanappealarefirstgivenanopportunitytomeet“Informally”withanappraiser.Themajorityofprotestsfiledareresolvedataninformallevel.IfthepropertyownerisunabletoreachavalueagreementwiththeappraisertheyarethenabletocarrytheirprotesttotheAppraisalReviewBoardfora“Formal”hearing.

TaxpayersdissatisfiedwiththeAppraisalReviewBoard“Formal”hearingdeterminationmayappealthedecisionto:Arbitration,SOAH,orDistrictCourt.

64%11%

9%

14%

2%

Informal

Withdrawn

No Show/Dismissed

Formal

Other

0

200

400

600

800

1000

1200

10 Year History of Property Lawsuits

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ComptrollerPTADStudies

AnnuallytheComptroller’sPropertyTaxAssistanceDivisionperformseitheraPropertyValueStudy(PVS)orMethodsandAssistanceProgram(MAP)reviewofeachappraisaldistrict.

TravisCADreceiveditsmostrecentPVSreviewin2016.ThepurposeofthePVSistodeterminethemedianlevelofappraisalfortheappraisaldistrict;and,determinethetaxablevalueforeachISDforschoolfundingpurposes.

2016PropertyValueStudy

CategoryNumberofRatios

**

2016CADReptAppraisedValue

MedianLevelofAppr

CoefficientofDispersion

%Ratiosw/in(+/‐)10%ofMedian

%Ratiosw/in(+/‐)25%ofMedian

Price‐RelatedDifferential

A.Single‐Family

Residences7,890 102,068,515,688 .99 6.66 79.51 97.32 1.01

B.Multi‐Family

Residences142 22,749,430,521 1.00 4.05 90.84 97.18 .98

C1.VacantLots 271 2,692,654,927 * * * * *C2.Colonia

lots0 0 * * * * *

D2.Farm/Ranch

Imp0 33,803,207 * * * * *

E.Ruralnon‐qualified

25 1,129,073,377 * * * * *

F1.Commercial

Real237 39,426,387,483 1.00 4.68 88.60 97.46 .98

F2.IndustrialReal

0 647,671,883 * * * * *

G.Oil,Gas,Minerals

0 0 * * * * *

J.Utilities 7 901,914,471 * * * * *L1.

CommercialPersonal

178 6,784,434,547 1.00 8.34 74.71 92.69 1.05

L2.IndustrialPersonal

0 4,868,325,021 * * * * *

M.OtherPersonal

0 186,844,417 * * * * *

O.ResidentialInventory

0 671,185,461 * * * * *

S.SpecialInventory

0 307,163,152 * * * * *

Overall 8,750 182,467,404,155 .99 7.20 78.48 95.96 .98

TravisCADreceiveditsmostrecentMAPreviewin2015.Thereviewisdesignedtodeterminewhetherappraisaldistrictsaremeetingminimumrequirementsforappraisaldutiesandreviewsspecificallyfor


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governance,taxpayerassistance,operatingprocedures,andappraisalstandardsandmethodology.TravisCADpassedallmandatoryrequirementsandreceivedexceedsratinginallareasofreview.

2015MethodsandAssistanceProgramReview

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AppraisalDistrictComparison

AusefulstatisticiscomparingtheCADbudgettothetotaltaxesleviedbythetaxingentities.Itreflectshowmuchitcoststogenerateadollarofpropertytaxrevenuewhich,inturn,indicatesappraisalandoperatingefficiencies.

CAD 2015TaxLevy 2016Budget %ofLevyDallasCAD $5,274,564,192 $24,471,932 0.46%BexarCAD $3,194,991,963 $16,058,740 0.50%TravisCAD $3,300,883,208 $17,492,994 0.53%TarrantCAD $3,704,266,973 $21,232,727 0.57%HarrisCAD $10,266,590,424 $77,706,380 0.76%ElPasoCAD $1,026,944,258 $13,336,134 1.30%


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TRAVISCENTRALAPPRAISALDISTRICT NetPositionbyComponent

LastTenFiscalYears(AccrualBasisofAccounting‐Unaudited)

2007 2008 2009 2010

GovernmentalActivitiesNetinvestmentincapital

assets $2,646,972 $3,164,662 $3,688,647 $3,749,926Unrestricted 755,021 889,886 1,611,684 1,895,825

TotalGovernmentalActivitiesNetPosition 3,401,993 4,054,548 5,300,331 5,645,751

TotalPrimaryGovernmentNetPosition $3,401,993 $4,054,548 $5,300,331 $5,645,751

SOURCE: AuditedFinancialStatements2007‐2010 ComprehensiveAnnualFinancialReport(CAFR)2011‐2016

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TRAVISCENTRALAPPRAISALDISTRICT TABLE1

NetPositionbyComponentLastTenFiscalYears

(AccrualBasisofAccounting‐Unaudited)

2011 2012 2013 2014 2015 2016

$4,423,085 $4,094,873 $5,290,153 $3,863,065 $3,890,995 $4,198,5861,640,950 1,431,888 2,005,592 5,685,923 6,940,385 8,505,792

6,064,035 5,526,761 7,295,745 9,548,988 10,831,380 12,704,378

$6,064,035 $5,526,761 $7,295,745 $9,548,988 $10,831,380 $12,704,378


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TRAVISCENTRALAPPRAISALDISTRICT ChangeinNetPositionLastTenFiscalYears


2007 2008 2009 2010ExpensesGovernmentalActivitiesAppraisalservices $9,237,366 $10,136,925 $10,688,920 $11,527,480Interestonlong‐termdebt 12,687 4,064 ‐ ‐

TotalGovernmentalActivitiesExpenses 9,250,053 10,140,989 10,688,920 11,527,480

TotalPrimaryGovernmentExpenses 9,250,053 10,140,989 10,688,920 11,527,480

ProgramRevenuesGovernmentalActivitiesFees,fines,andchargesforservices 9,008,393 10,744,086 11,932,726 11,872,153

TotalGovernmentalActivitiesProgramRevenues 9,008,393 10,744,086 11,932,726 11,872,153

TotalPrimaryGovernmentProgramRevenues 9,008,393 10,744,086 11,932,726 11,872,153

NetRevenue(Expense) (241,660) 603,097 1,243,806 344,673Interestincome 96,472 49,458 1,977 747

Changeinnetposition (145,188) 652,555 1,245,783 345,420

Netposition‐beginningofyear 3,547,181 3,401,993 4,054,548 5,300,331

Netpositionrestatement ‐ ‐ ‐ ‐

Adjustednetposition,beginningofyear 3,547,181 3,401,993 4,054,548

Netposition‐endofyear $3,401,993 $4,054,548 $5,300,331 $5,645,751


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ChangeinNetPositionLastTenFiscalYears


2011 2012 2013 2014 2015 2016

$11,702,337 $12,278,520 $11,693,736 $12,032,932 $13,048,016 $15,741,40035,233 ‐ 11,116 ‐ ‐ ‐

11,737,570 12,278,520 11,704,852 12,032,932 13,048,016 15,741,400

11,737,570 12,278,520 11,704,852 12,032,932 13,048,016 15,741,400

12,151,322 11,735,080 13,468,605 14,283,508 17,245,865 17,598,826

12,151,322 11,735,080 13,468,605 14,283,508 17,245,865 17,598,826

12,151,322 11,735,080 13,468,605 14,283,508 17,245,865 17,598,826

413,752 (543,440) 1,763,753 2,250,576 4,197,849 1,857,4264,532 6,166 5,231 2,667 4,993 15,572

418,284 (537,274) 1,768,984 2,253,243 4,202,842 1,872,998

5,645,751 6,064,035 5,526,761 7,295,745 9,548,988 10,831,380

‐ ‐ ‐ ‐ (2,920,450) ‐

5,645,751 6,064,035 5,526,761 7,295,745 6,628,538 10,831,380

$6,064,035 $5,526,761 $7,295,745 $9,548,988 $10,831,380 $12,704,378


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TRAVISCENTRALAPPRAISALDISTRICT FundBalance‐GovernmentalFund

LastTenFiscalYears(ModifiedAccrualBasisofAccounting‐Unaudited)

2007 2008 2009 2010GeneralFund

Reserved $186,390 $120,040 $145,062 $82,376Unreserved 601,017 1,197,759 1,971,252 2,340,265Nonspendable ‐ ‐ ‐ ‐ Restricted ‐ ‐ ‐ ‐ Committed ‐ ‐ ‐ ‐ Assigned ‐ ‐ ‐ ‐ Unassigned ‐ ‐ ‐ ‐

TotalGeneralFund $787,407 $1,317,799 $2,116,314 $2,422,641


NOTE: TheDistrictimplementedGASBStatementNo.54duringthefiscalyearendedDecember31,2011.Thisstatementeliminatedthepreviousfundbalancecategories(reservedandunreserved),andreplacedthemwiththefivenewcategories(nonspendable,restricted,committed,assignedandunassigned).FundbalanceamountsforfiscalyearendedDecember31,2011andthereafterreflectthenewcategories;however,allpreviousfiscalyearsarepresentedusingtheoldcategories.

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ChangeinNetPositionLastTenFiscalYears


2011 2012 2013 2014 2015 2016

$‐ $‐ $‐ $‐ $‐ $‐ ‐ ‐ ‐ ‐ ‐ ‐ 101,849 174,147 377,866 311,360 1,243,778 893,474‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,250,000 3,419,849 3,164,814‐ ‐ ‐ ‐ ‐ ‐

2,135,141 1,933,761 2,302,068 1,935,393 1,478,066 3,516,402

$2,236,990 $2,107,908 $2,679,934 $3,496,753 $6,141,693 $7,574,690


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TRAVISCENTRALAPPRAISALDISTRICT ChangeinFundBalance‐GovernmentalFund

LastTenFiscalYears(ModifiedAccrualBasisofAccounting‐Unaudited)

2007 2008 2009 2010RevenuesAssessments $9,829,291 $10,674,750 $11,856,540 $12,591,285Less:Refunds (902,018) ‐ ‐ (789,802)

8,927,273 10,674,750 11,856,540 11,801,483

Investmentearnings 96,472 49,458 1,977 747Chargesforservices 23,436 21,325 17,998 19,171Miscellaneousincome 57,684 48,011 58,188 51,499

TotalRevenue 9,104,865 10,793,544 11,934,703 11,872,900

ExpendituresAppraisalServicesPayrollandrelatedexpenses 7,390,215 7,918,880 8,182,739 9,148,307Dataprocessing 126,682 137,141 165,309 187,233Transportation 8,640 10,641 13,872 12,663Operatingsupplies ‐ ‐ ‐ ‐ Rentals 43,804 47,536 46,032 40,234Legal&professional 377,307 558,867 568,315 406,230Utilitiesandtelephone 121,473 133,819 143,229 150,150Buildingandequipmentmaintenance 119,560 197,766 286,939 211,398

Otherservices 646,216 668,060 771,590 916,974DebtServicePrincipal 278,409 263,134 ‐ ‐ Interest 12,687 4,064 ‐ ‐

Capitaloutlay 61,242 323,244 958,163 1,236,996

TotalExpenditures 9,186,235 10,263,152 11,136,188 12,310,185

Excess(Deficiency)ofRevenuesOver(Under)Expenditures (81,370) 530,392 798,515 (437,285)

OtherFinancingSources(Uses) ‐ ‐ NetChangeinFundBalance $(81,370) $530,392 $798,515 $(437,285)

RatioofDebtServiceExpenditurestototalnoncapitalexpenditures 3.19% 2.69% 0.00% 0.00%


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TABLE4

ChangeinNetPositioncalYears(Accruaed)

2011 2012 2013 2014 2015 2016

$12,689,611 $12,914,797 $13,375,023 $14,246,848 $17,149,799 $17,492,994(612,738) (1,259,667) ‐ (89,434) (26,908) ‐ 12,076,873 11,655,130 13,375,023 14,157,414 17,122,891 17,492,994

4,532 6,166 5,231 2,667 4,993 15,57219,474 20,424 23,673 24,444 31,707 28,88654,975 59,526 69,909 101,650 89,267 76,946

12,155,854 11,741,246 13,473,836 14,286,175 17,248,858 17,614,398

9,120,313 9,053,018 10,553,042 10,283,671 10,735,612 9,833,785106,912 440,591 354,679 552,623 617,689 1,332,4977,296 20,074 11,843 17,566 11,031 22,351‐ 371,123 180,563 90,473 189,457 585,28134,433 39,291 44,724 57,161 59,672 64,227684,615 759,231 363,566 895,228 988,761 1,256,519138,279 143,741 174,140 178,163 188,981 199,302

117,758 127,552 98,024 159,497 152,316 192,145916,028 658,387 716,010 857,625 1,092,679 1,753,409

743,612 ‐ 23,588 ‐ ‐ ‐ 35,233 ‐ 11,116 ‐ ‐ ‐ 437,026 257,319 370,516 377,349 569,720 941,885

12,341,505 11,870,327 12,901,811 13,469,356 14,605,918 16,181,401

(185,651) (129,081) 572,025 816,819 2,642,940 1,432,997‐ ‐ ‐ ‐ 2,000 ‐

$(185,651) $(129,081) $572,025 $816,819 $2,644,940 $1,432,997

6.54% 0.00% 0.28% 0.00% 0.00% 0.00%


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VisitorContactUs

OfficeLocation:TravisCentralAppraisalDistrict8314CrossParkDriveAustin,TX78754MailingAddress:P.0.Box149012Austin,TX78714‐9012CustomerInquiriesandAssistance:Phone:(512)834‐9138Fax:(512)835‐5371Email:[email protected]:www.traviscad.orgBusinessHours:M,Tu,W,F7:45am‐4:45pmTh9:00am–4:45pm

Directions:

FromNorthAustin:FromnorthAustingosouthonIH35andtakethe183Lockhart/Lampasasexitwhichwillbeexitnumber240A‐239.Turnleftatthelightontohighway183Southstayingonfrontageroadapproximately3/4miles.TurnleftontoCameronRd.ContinueforapproximatelyonemileandturnrightatthesecondstoplightontoCrossParkDrive.Proceed3/4mileandourofficeat8314CrossParkwillbeontheright.Ifyouhavereachedthepostofficeontheleftyouhavegonetoofar.FromSouthAustin:FromsouthAustingonorthonIH35takethe183Lockhart/Lampasasexitwhichwillbeexitnumber240A‐239.AtthesecondstoplightturnrightonHwy183stayingonfrontageroadapproximately3/4miles.TurnleftontoCameronRd.ContinueforapproximatelyonemileandturnrightatthesecondstoplightontoCrossParkDrive.Proceed3/4mileandourofficeat8314CrossParkwillbeontheright.Ifyouhavereachedthepostofficeontheleftyouhavegonetoofar.FromEastAustin:FromeastAustin,headingwestonHwy183taketheCameronRoadExit,turnrightontoCameronRd.ContinueforapproximatelyonemileandturnrightatthesecondstoplightontoCrossParkDrive.Proceed3/4mileandourofficeat8314CrossParkwillbeontheright.Ifyouhavereachedthepostofficeontheleftyouhavegonetoofar.FromWestAustin:FromwestAustin,headingeastonHwy183taketheCameronRoadexit.TurnleftontoCameronRd.ContinueforapproximatelyonemileandturnrightatthesecondstoplightontoCrossParkDrive.Proceed3/4mileandourofficeat8314CrossParkwillbeontheright.Ifyouhavereachedthepostofficeontheleftyouhavegonetoofar.

Appendix

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Appendix

SECTION6.06PROPERTYTAXCODE,APPRAISALDISTRICTBUDGETANDFINANCING

(a)EachyeartheChiefAppraisershallprepareaproposedbudgetfortheoperationsofthedistrictforthefollowingtaxyearandshallsubmitcopiestoeachofthetaxingunitsparticipatinginthedistrictandtothedistrictboardofdirectorsbeforeJune15th.Heshallincludeinthebudgetalistshowingeachproposedposition,theproposedsalaryfortheposition,allbenefitsproposedfortheposition,eachproposedcapitalexpenditure,andanestimateoftheamountofthebudgetthatwillbeallocatedtoeachtaxingunit.Eachtaxingunitentitledtovoteontheappointmentofboardmembersshallmaintainacopyoftheproposedbudgetforpublicinspectionatitsprincipaladministrativeoffice.

(b)Theboardofdirectorsshallholdapublichearingtoconsiderthebudget.Thesecretaryoftheboardshalldelivertothepresidingofficerofthegoverningbodyofeachtaxingunitparticipatinginthedistrictnotlaterthanthe10thdaybeforethehearing.Theboardshallcompleteitshearings,makeanyamendmentstotheproposedbudgetitdesires,andfinallyapproveabudgetbeforeSeptember15.Ifgoverningbodiesofamajorityofthetaxingunitsentitledtovoteontheappointmentofboardmembersadoptresolutionsdisapprovingabudgetandfilethemwiththesecretaryoftheboardwithin30daysafteritsadoption,thebudgetdoesnottakeeffect,andtheboardshalladoptanewbudgetwithin30daysofthedisapproval.

(c)Theboardmayamendtheapprovedbudgetatanytime,butthesecretaryoftheboardmustdeliverawrittencopyof theproposedamendment to thepresidingofficerof thegoverningbodyofeach taxingunitparticipatinginthedistrictnotlaterthanthe30thdaybeforethedatetheboardactsonit.

(d)Eachtaxingunitparticipatinginthedistrictisallocatedaportionoftheamountofthebudgetequaltotheproportionthatthetotaldollaramountofpropertytaxesimposedinthedistrictbytheunitforthetaxyearinwhichthebudgetproposalispreparedbearstothesumofthetotaldollaramountofpropertytaxesimposedinthedistrictbyeachparticipatingunitforthatyear.Ifataxingunitparticipatesintwoormoredistricts,onlythetaxesimposedinadistrictareusedtocalculatetheunit’scostallocationsinthedistrict.Ifthenumberofrealpropertyparcelsinthedistrictandthetaxingunitimposesinexcessof25percentofthetotalamountofthepropertytaxesimposedinthedistrictbyalloftheparticipatingtaxingunitsforayear,theunit’sallocationmaynotexceedapercentageoftheappraisaldistrict’sbudgetequaltothreetimestheunit’spercentageofthetotalnumberofrealpropertyparcelsappraisedbythedistrict.

(e)Unlessthegoverningbodyofaunitandthechiefappraiseragreetoadifferentmethodofpayment,eachtaxingunitshallpay itsallocation in fourequalpayments tobemadeat theendofeachcalendarquarter,andthefirstpaymentshallbemadebeforeJanuary1oftheyearinwhichthebudgettakeseffect.Apayment isdelinquent if notpaidon thedate it isdue. Adelinquentpayment incursapenaltyof5percentoftheamountofthepaymentandaccruesinterestatanannualrateof10percent.Ifthebudgetis amended, any change in the amount of a unit’s allocation is apportioned among the paymentsremaining.

(f) Payments shall bemade to a depository designed by the district board of directors. The district’sfundsmaybedisbursedonlybyawrittencheck,draft,orordersignedbythechairmanandsecretaryoftheboardor,ifauthorizedbyresolutionoftheboard,bythechiefappraiser.


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(g)Ifataxingunitdecidesnottoimposetaxesforanytaxyear,theunitisnotliableforanyofthecostsofoperatingthedistrict inthatyear,andthosecostsareallocatedamongtheother taxingunitsas if thatunithadnotimposedtaxesintheyearusedtocalculateallocation. However,ifthatunithasmadeanypayments,itisnotentitledtoarefund.

(h)Ifanewlyformedtaxingunitorataxingunitthatdidnotimposetaxesintheprecedingyearimposestaxesinanytaxyear,thatunitisallocatedaportionoftheamountbudgetedtooperatethedistrictasifithadimposedtaxesintheprecedingyear,exceptthattheamountoftaxestheunitimposesinthecurrentyearisusedtocalculateitsallocation.Beforetheamountoftaxestobeimposedforthecurrentyearisknown, the allocation may be based on an estimate to which the district board of directors and thegoverningbodyoftheunitagree,andthepaymentsmadeafterthatamountisknowshallbeadjustedtoreflecttheamountimposed.Thepaymentsofanewlyformedtaxingunitthathasnosourceoffundsarepostponeduntiltheunithasreceivedadequatetaxorotherrevenues.

(i)Thefiscalyearofanappraisaldistrictisthecalendaryearunlessthegoverningbodiesofthree‐fourthsofthetaxingunitsentitledtovoteontheappointmentofboardmembersadoptresolutionsproposingadifferentfiscalyearandfilethemwiththesecretaryoftheboardnotmorethan12andnotlessthaneightmonthsbeforethefirstdayofthefiscalyearproposedbytheresolutions.Ifthefiscalyearofanappraisaldistrict is changed under this subsection, the chief appraiser shall prepare a proposed budget for thefiscal year as provided by Subsection (a) of this section before the 15th day of the seventh monthprecedingthefirstdayofthefiscalyearestablishedbythechange,andtheboardofdirectorsshalladoptabudgetforthefiscalyearasprovidedbySubsection(b)ofthissectionbeforethe15thdayofthefourthmonthprecedingthefirstdayofthefiscalyearestablishedbythechange. UnlesstheappraisaldistrictadoptsadifferentmethodofallocationunderSection6.061ofthiscode,theallocationofthebudgettoeach taxing unit shall be calculated as provided by Subsection (d) of this section using the amount ofpropertytaxesimposedbyeachparticipatingtaxingunitinthemostrecenttaxyearprecedingthefiscalyearestablishedbythechangeforwhichthenecessary information isavailable. EachtaxingunitshallpayitsallocationasprovidedbySubsection(e)ofthesection,exceptthatthefirstpaymentshallbemadebeforethefirstdayofthefiscalyearestablishedbythechangeandsubsequentpaymentsshallbemadequarterly.Intheyearinwhichachangeinthefiscalyearoccurs,thebudgetthattakeseffectonJanuary1of that year may be amended as necessary as provided by Subsection (c) of this section in order toaccomplishthechangeinfiscalyears.

(j) If the totalamountof thepaymentsmadeordue tobemadeby the taxingunitsparticipating inanappraisaldistrict exceeds theamountactually spentorobligated tobe spentduring the fiscalyear forwhich thepaymentsweremade, thechiefappraisershall credit theexcessamountagainsteach taxingunit’s allocation payments for the following year in proportion to the amount of each unit’s budgetallocationforthefiscalyear forwhichthepaymentsweremade. Ifataxingunitthatpaiditsallocatedamountisnotallocatedaportionofthedistrict’sbudgetforthefollowingfiscalyear,thechiefappraisershall refund to the taxingunit itsproportionate shareof the excess fundsnot later than the150thdayaftertheendofthefiscalyearforwhichthepaymentsweremade.

SECTION6.062PROPERTYTAXCODE,PUBLICATIONOFBUDGET

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Appendix

(a) Not later than the 10th day before the date of the public hearing at which the board of directorsconsiders the appraisal district budget, the chief appraiser shall give notice of the public hearing bypublishing the notice in a newspaper having general circulation in the county forwhich the appraisaldistrictisestablished.Thenoticemaynotbesmallerthanone‐quarterpageofastandard‐sizeortabloid‐sizenewspaperandmaynotbepublishedinthepartof thepaper inwhich legalnoticesandclassifiedadvertisementsappear.

(b)Thenoticemustsetoutthetime,date,andplaceofthepublichearingandmustsetoutasummaryoftheproposedbudget.Thesummarymustsetoutasseparateitems:

(1) Thetotalamountoftheproposedbudget;(2) Theamountofincreasesproposedfromthebudgetadoptedforthecurrentyear;and(3) Thenumberof employees tobe compensatedunder the currentbudgetand thenumberof

employeestobecompensatedundertheproposedbudget.

(c)Thenoticemuststatethattheappraisaldistrictissupportedsolelybypaymentsformthelocaltaxingunitsservedbytheappraisaldistrict.Thenoticemustalsocontainthefollowingstatement:“Ifapprovedby theappraisaldistrictboardofdirectors at thepublichearing, thisproposedbudgetwill takeeffectautomatically unless disapproved by the governing bodies of the county, school districts, cities, andtownsservedbytheappraisaldistrict.Acopyoftheproposedbudgetisavailableforpublicinspectionintheofficeofeachofthosegoverningbodies.”


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Glossary

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Glossary

GLOSSARYAccrualBasisofAccounting‐Methodofaccountingthatrecognizesthefinancialeffectortransactions,events,andinterfundactivitywhentheyoccur,regardlessofthetimingofrelatedcashflows.AdValorem‐AccordingtovalueAdValoremTaxation‐Atax levied inproportion to thevalueof the ting(s)being taxed. Exclusiveofexemptions,use‐valueassessmentprovisions,andthelike,thepropertytaxisanadvaloremtax.Ad‐hocReports‐Areportgenerateddynamicallyattheinformationconsumer’srequest.Thesereportsarecreatedduetounplannedinformationrequests inwhich information isgatheredtosupportanon‐routinedecision.Appropriation‐asumofmoneyortotalofassetsdevotedtoaspecialpurpose.Arbitration‐theuseofanunbiasedthird‐partyarbitratortosettleadispute.ArcGIS‐ A geographic information system (GIS) by ESRI for working with maps and geographicinformation. It is used for: creating and using maps; compiling geographic data; analyzing mappedinformation;sharinganddiscoveringgeographicinformation;usingmapsandgeographicinformationinarangeofapplications;andmanaginggeographicinformationinadatabase.AssignedFundBalance‐Theportionofthenetpositionofagovernmentfundthatrepresentsresourcessetaside(“earmarked”)bythegovernmentforaparticularpurpose.BalancedBudgetPolicy‐TheDistrict’spolicy thatrequires the totalsumofmoneyagovernmentwillcollectinafiscalyearequaltheamountitspendsongoods,services,andcapitalexpenditures.BasicFinancialStatements‐MinimumcombinationoffinancialstatementsandnotdisclosurerequiredforfairpresentationinconformitywithGenerallyAcceptedAccountingPrinciples(GAAP).Basis of Accounting‐ Timing of recognition for financial reporting purposes (when the effects oftransactionoreventsshouldberecognizedinfinancialstatements)Basis ofBudgeting‐Method used to determine when revenues and expenditures are recognized forbudgetarypurposes.BudgetAmendment‐ A proposal to change the dollar amount of an activity or project or to add anactivity of project after the budget has alreadybeen adopted. A budget amendment changes the finaldollaramountofthebudget,requiringthejurisdictionstocontributemoremoneytotheDistrict.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


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intangibleassetsthatareusedinoperationsandthathaveinitialusefullivesextendingbeyondasinglereportingperiod.CapitalEquipment‐Equipmentthatyouusetomanufactureaproduct,provideaserviceorusetosell,storeanddelivermerchandise.Suchequipmentwillnotbesoldinthenormalcourseofbusiness,butwillbeusedandwornoutorconsumedinthenormalcourseofbusiness.CapitalEquipmentPolicy(CapitalizationThreshold) ‐Dollarvalueatwhichagovernmentelects tocapitalize tangible or intangible assets that are used in operations and that have initial useful livesextendingbeyondasinglereportingperiod.Generally,capitalizationthresholdsareappliedtoindividualitemsratherthangroupsofitemsunlesstheresultwouldbetoexcludeitemsthatintheaggregatewouldclearlybematerialtothefinancialstatements.CapitalExpenditure‐Fundsusedbyacompanytoacquireorupgradephysicalassetssuchasproperty,building,orequipment. Thistypeofoutlayismadebycompaniestomaintainor increasethescopeoftheir operations and falls within their capitalization threshold. These expenditures can includeeverythingfromrepairingarooftobuildingabrandnewbuilding.CashManagementControls‐Controlswhichpromotepositivecashmanagement.Cashmanagementisthefinancialmanagementtechniqueusedbytreasurerstoacceleratethecollectionofreceivables,controlpaymentstovendors/creditors,andefficientlymanagecash.CertificationofAchievementforExcellenceinFinancialReporting‐ProgramsponsoredbytheGFOAtoencourageandassist state and local governments topreparehigh‐qualityCAFRs. Theprogramhasbeen in continuous operation since 1946. The program originally was known as the certificate ofConformanceProgram.Committed Fund Balance‐ The portion of the net position of a governmental fund that representsresourceswhoseuseissubjecttoalegallybindingconstraintthatisimposedbythegovernmentitselfatits highest level of decision‐making authority and that remains legally binding unless removed in thesamemanner.ComprehensiveAnnualFinancialReport(CAFR)‐Financialreportthatcontains,ataminimum,threesections:1)introductory,2)financial,and3)statistical,andwhosefinancialsectionsprovideinformationoneachindividualfundandcomponentunit.ContraRevenueAccount‐A revenue account that is expected to carry a debit balance instead of theusualcreditbalance. Acontrarevenueaccountreduces theamountsreported inacompany’srevenueaccounts.Current Financial ResourcesMeasurement Focus‐Measurement focus where the aim of a set offinancial statements is toreport thenear‐term(current) inflows,outflows,andbalancesofexpendablefinancial resources. The current financial resources measurement focus is unique to accounting andfinancialreportingforstateandlocalgovernmentsandisusedsolelyforreportingthefinancialpositionandresultsofoperationsofgovernmentalfunds.

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DebtService‐Thecashthatisrequiredforaparticulartimeperiodtocovertherepaymentofinterestandprincipalonadebt.Deposition‐Averbalorwrittentestimonyofapartyorwitnessinacivilorcriminalproceedingtakenbeforetrial,usuallyinanattorney’soffice.Depreciate‐Areductioninthevalueofanassetwiththepassageoftime,dueinparticulartowearandtear.Discovery‐Acategoryofproceduraldevicesemployedbyaparty toacivilorcriminalaction,prior totrial, to require the adverse party to disclose information that is essential for the preparation of therequestingparty’scaseandthattheotherpartyaloneknowsorpossesses.EconomicDevelopmentAbatement‐Ataxabatement isa localagreementbetweena taxpayerandataxingunitthatexemptsallorpartoftheincreaseinvalueoftherealpropertyand/ortangiblepersonalproperty from taxation for a period not to exceed 10 years. These tax abatements are an economicdevelopment tool available to cities, counties and special districts to attract new industries and toencourage the retention and development of existing businesses through property tax exemptions orreductions.Economic ResourcesMeasurement Focus‐ Measurement focus where the aim of a set of financialstatementsistoreportallinflows,outflows,andbalancesaffectingorreflectinganentity’snetposition.The economic resources measurement focus is used for proprietary and trust funds, as well as forgovernment‐widefinancialreporting.Italsoisusedbybusinessenterpriseandnonprofitorganizationsintheprivatesector.ElectedContributionRate‐Theboardofdirectorsmaytakeavotetoincreasethepercentageofgrosspayrollpaid to theTexasCountiesandDistrictRetirementSystem(TCDRS)above thatof therequiredrate.EmployerContributions‐Atermused in thecontextofpensionbenefitsandOPEBtodescribeactualpayments made by the employer as compared to the employer’s annual required contribution. Onlyamountspaidtotrusteesandoutsidepartiesqualifyascontributions.Exemption‐ The District grants exemptions to certain organizations, persons, or property that mayprovidecompleterelieffromtax,taxatareducedrateortaxononlyaportionoftheitemssubjecttotax.Examplesincludethehomesteadexemptionandtheover65exemption.Expenditure‐ Under the current financial resources measurement focus, decreases in net financialresourcesnotproperlyclassifiedasotherfinancinguses.FormalHearing‐Whenataxpayerproteststheirpropertyvalue,aformalhearingbeforetheAppraisalReviewBoard(ARB)isthefinalstepbeforetheappealsprocess.TheformalhearingisconductedwithapanelofthreeARBmembers(unlessspecialcircumstancesexist).


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Fund‐ Fiscal and accounting entity with a self‐balancing set of accounts recording cash and otherfinancial resources, togetherwith all related liabilities and residual equities or balances, and changestherein, that are segregated for the purpose of carrying on specific activities or attaining certainobjectivesinaccordancewithspecialregulations,restrictions,orlimitations.Fund Balance‐ Net position of a governmental fund (difference between assets, liabilities, deferredoutflowsofresources,anddeferredinflowsofresources).FundFinancialStatements‐Basicfinancialstatementspresentedforfunds,incontrasttogovernment‐widefinancialstatements.General Fund‐Main operating account for a nonprofit entity, such as a government or governmentagency.GovernmentalFund‐ a broad category of funds used by state and local governments. Governmentalfunds include the general fund, special revenue funds, capital projects funds, debt service funds andpermanentfunds.GovernmentalFinancialReportingModel‐Minimumcombinationof financial statements,notes,andrequiredsupplementaryinformationprescribedforstateandlocalgovernmentsbytheGASB.Government‐wideFinancialStatements‐Financial statements that incorporate allof a government’sgovernmentalandbusiness‐typeactivities,aswellas itsnonfiduciarycomponentunits. Thereare twobasicgovernment‐widefinancialstatements:thestatementofnetpositionandthestatementofactivities.Homestead‐Abuildingoccupiedby theownerof the freeholdandhisorher family,with theprimaryintention of making it their home, together with the parcel of land on which it stands and the otherimprovementsattachedtoit.Improvement‐Building,otherstructures,andattachmentsorannexationsto landthatareintendedtoremainsoattachedorannexed,suchassidewalks,trees,drives,tunnels,drains,andsewers.InternalControlFramework‐Integratedsetofpoliciesandproceduresdesignedtoassistmanagementto achieve its goals and objectives. To be truly comprehensive, a government’s internal controlframeworkmust1)provideafavorablecontrolenvironment,2)provideforthecontinuingassessmentofrisk,3)provideforthedesign,implementation,andmaintenanceofeffectivecontrol‐relatedpoliciesandprocedures,4)provide for theeffectivecommunicationof information,and5)provide for theongoingmonitoringoftheeffectivenessofcontrol‐relatedpolicies.Jurisdiction(TaxingEntity)‐Therightandpowertointerpretandapplythelaw;also,thepowertotaxandthepowertogovern.Theterritorialrangeofauthorityofcontrol.LineItemTransfer‐Aproposaltochangethedollaramountofanactivityorprojectortoaddanactivityofprojectafter thebudgethasalreadybeenadopted. Abudget line itemtransferdoesnotchange the

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finaldollaramountofthebudget,anddoesnotrequirethejurisdictionstocontributemoremoneytotheDistrict.MajorFund‐fundswhoserevenues,expenditures/expenses,assetsorliabilitiesareatleast10percentofthe total of their fund category (governmental or enterprise) and 5 percent of the aggregate of allgovernmentalandenterprisefundsintotal.Mediation‐Anegotiationtoresolvedifferencesthatisconductedbysomeimpartialthirdparty.Modified Accrual Basis of Accounting‐ Basis of accounting used in conjunction with the currentfinancial resourcesmeasurement focus thatmodifies the accrual basis of accounting in two importantways:1)revenuesarenotrecognizeduntil theyaremeasurableandavailableand2)expendituresarerecognizedintheperiodinwhichgovernmentsingeneralnormallyliquidatetherelatedliabilityratherthanwhenthatliabilityisfirstincurred(ifearlier)..NetPosition‐Theresidualofallotherfinancialstatementelementspresentedinastatementoffinancialposition.NonspendableFundBalance‐Theportionof thenetpositionof a governmental fund that cannotbespenteitherbecausetheunderlyingresourcesarenotinspendableformorbecausethegovernmentislegallyorcontractuallyrequiredtomaintaintheresourcesintact.ObliquePhotography‐Aphotographacquiredwiththecameraaxisintentionallydirectedbetweenthehorizontalandverticalorientations.OpenMeetingsAct‐Rulesthatguaranteeaccesstodataheldbythestateorlocalgovernment.Thisactestablishes a “right‐to‐know” legal process by which requests may be made for government‐heldinformation,tobereceivedfreelyoratminimalcost,barringstandardexceptions.Orthophotography‐AnaerialphotographinwhichthedisplacementofimageshavebeenremovedandmayalsoformthebasemapformanyGISprograms.Parcel‐Acontiguousareaoflanddescribedinasinglelegaldescriptionorasoneofanumberoflotsonaplat;separatelyowned,eitherpubliclyorprivately;andcapableofbeingseparatelyconveyed.PersonalProperty‐Moveableproperty;belongingsexclusiveoflandandbuildings.Real Property‐ Consists of the interests, benefits, and rights inherent in the ownership of land plusanythingpermanentlyattachedtothelandorlegallydefinedasimmovable;alsocalled“realty”.Rendition‐Aformthatprovidesinformationaboutpropertythatoneowns.Theappraisaldistrictusestheinformationthetaxpayerprovidestoappraisethatpropertyfortaxation.Request forProposal‐Referred to as an RFP, is an early state in a procurement process, issuing aninvitationforsuppliers,oftenthroughthebiddingprocess,tosubmitaproposalonaspecificcommodity


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orservice.TheRFPprocessbringsstructuretotheprocurementdecisionandismeanttoallowtherisksandbenefitstobeidentifiedclearlyupfront.RequestforQualification‐Adocumentdistributedbyacustomerseekingdelineationofcredentialsforsuppliersofspecifictypesofservices.AlsoknownasanRFQ.RequiredContributionRate‐Theamount(typicallyexpressasapercentageofthecontributionbase)thatisrequiredtobepaidintothepensionfund.Restricted Fund Balance‐ The portion of the net position of a governmental fund that representsresourcessubjecttoexternallyenforceableconstraints.Retention Policy‐ A set of guidelines that a company follows to determine how long it should keepcertain records. Thepolicy is important formany reasons, including legal requirements that apply tosomedocuments.Shapefile‐Apopulargeospatialvectordata format forgeographic informationsystemssoftware. It isdevelopedandregulatedbyESRIasa(mostly)openspecificationfordatainteroperabilityamongESRIandothersoftwareproducts.SOAH‐StateOfficeofAdministrativeHearingsSpecial Purpose Government‐ Governments that are not general‐purpose governments and have amore limited range of purposes. This often includes townships, park districts, sanitation district, andappraisaldistricts.StatementofActivities‐Agovernment‐widefinancialstatementthatreportsthefinancialactivityoftheorganizationbyfunctionoveraperiodoftime. Alsoknownastheincomestatementorprofitand lossstatementinthefor‐profitworld.StatementofNetAssets‐Agovernment‐wide financial statement that reports thedifferencebetweenassetsandliabilitiesasnetassets,notfundbalancesorequity.Assetsarereportedinorderofliquidity,orhowreadilytheyareexpectedtobeconvertedtocashandwhetherrestrictionslimitthegovernment’sabilitytousetheresources.Liabilitiesarereportedbasedontheirmaturity,orwhencashisexpectedtobeusedtoliquidatethem.Netassetsaredisplayedinthreecomponents‐investedincapitalassets,netofrelateddebt;restricted;andunrestricted.TCAD‐TravisCentralAppraisalDistrict(TheDistrict)TCDRS‐TexasCountiesandDistrictsRetirementSystem;TCAD’sretirementplan.UnassignedFundBalance‐Thedifferencebetweenthetotalfundbalanceinagovernmental fundanditsnonspendable,restricted,committed,andassignedcomponents.

Travis County, Texas Prepared by: Leana Mann Travis …. Eleanor Powell Mr. Rico Reyes ... January...

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