TRAVIS CENTRAL APPRAISAL DISTRICT

2013 Adopted Budget

TRAVIS CENTRAL APPRAISAL DISTRICT

2013 ADOPTED BUDGET

AUGUST 22, 2012

MARYA CRIGLER CHIEF APPRAISER

BOARD OF DIRECTORS:

MR. RICHARD LAVINE, CHAIRPERSON

MR. KRISTOFFER S. LANDS, VICE-CHAIRPERSON

MS. ELEANOR POWELL, DIRECTOR

MR. RICO REYES, DIRECTOR

MS. TINA MORTON, DIRECTOR

MR. ED KELLER, SECRETARY/TREASURER

MR. TOM BUCKLE, DIRECTOR

MS. SHELLDA D. GRANT, DIRECTOR

MR. DENNY HAMILL, DIRECTOR

MS. BLANCA ZAMORA-GARCIA, DIRECTOR

TRAVIS CENTRAL APPRAISAL DISTRICT TABLE OF CONTENTS

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INTRODUCTORY SECTION Mission Statement ………………………………………………………………. Budget Overview from the Chief Appraiser …………………………………... Organizational Chart ……………………………………………………………. List of Principal Officials …………………………………………………………

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DISTRICT BUDGET

Budget Executive Summary ……………………………………………………. Budget Comparison ……………………………………………………………... 25 Jurisdiction Allocations ………………………………………………………….. 28 Budget by Line Item …………………………………………………………….. Department Comparison ……………………………………………………….. Budget Comparison Graphs ……………………………………………………. 38 Personnel Comparison Graphs ………………………………………………...

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33 37

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DEPARTMENT BUDGETS

Administration Department Budget Administration Department Organizational Chart and Detailed Employee Listing ……………………………………………… Administration Department Function and Strategic Goals ………….. Administration Department Budget Details ……………………………

42 43 44

Administration Department Budget Comparison……………………… 50 Appeals Department Budget Appeals Department Organizational Chart and

Detailed Employee Listing ……………………………………………… Appeals Department Function and Strategic Goals ………………… Appeals Department Budget Details ………………………………….. Appeals Department Budget Comparison …………………………….

Commercial Appraisal Department Budget Commercial Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Commercial Appraisal Department Function and Strategic Goals…. Commercial Appraisal Department Budget Details ………………….. Commercial Appraisal Department Budget Comparison ……………. 66 Customer Service Department Customer Service Department Organizational Chart and Detailed Employee Listing ……………………………………………… Customer Service Department Function and Strategic Goals ……… Customer Service Department Budget Details ………………………. Customer Service Department Budget Comparison ………………… Geographic Information Systems (GIS) Department Budget GIS Department Organizational Chart and Detailed Employee Listing ……………………………………………… GIS Department Function and Strategic Goals ……………………… GIS Department Budget Details ……………………………………….. GIS Department Budget Comparison ………………………………….

54 55 56 59 62 63 64

70 71 72 74 78 79 80 82

Information Technology (IT) Department Budget IT Department Organizational Chart and

Detailed Employee Listing………………………………………………. IT Department Function and Strategic Goals ………………………… IT Department Budget Details …………………………………………. IT Department Budget Comparison ……………………………………

Land/Ag Appraisal Department

Land/Ag Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Land/Ag Appraisal Department Function and Strategic Goals …….. Land/Ag Appraisal Department Budget Details ……………………… Land/Ag Appraisal Department Budget Comparison ………………..

Business/Personal Property (BPP) Appraisal Department

BPP Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… BPP Appraisal Department Function and Strategic Goals …………. BPP Appraisal Department Budget Details …………………………... BPP Appraisal Department Budget Comparison ……………………..

Residential Appraisal Department

Residential Appraisal Department Organizational Chart and Detailed Employee Listing ……………………………………………… Residential Appraisal Department Function and Strategic Goals ….. Residential Appraisal Department Budget Details …………………… 116 Residential Appraisal Department Budget Comparison ……………..

86 87 88 94 98 99 100 102 106 107 108 110 114 115

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Appraisal Review Board Budget

Appraisal Review Board Budget Details ……………………………… Appraisal Review Board Budget Comparison ………………………..

122 123

SUPPLEMENTAL DATA AND STATISTICS

Supplemental Data and Statistics Overview …………………………………. Demographic and Economic Statistics for the Last Ten Fiscal Years …….. Travis County Principal Employers for the Last Ten Fiscal Years …………. Travis County Principal Property Taxpayers for Fiscal Years

2002 and 2011 …………………………………………………………… 131 Property Tax Levies by Taxing Entity for the Last Ten Fiscal Years ………. Tax Rates by Taxing Entity for the Last Ten Fiscal Years ………………….. Appraised Value by Taxing Entity for the Last Ten Fiscal Years …………... Assessments to the Taxing Entities for the Last Ten Fiscal Years ………… Assessments Collected from the Taxing Entities for the Last Ten Fiscal Years …………………………………………………… 169 Operating Indicators by Function/Program for the Last Ten Fiscal Years ………………………………………………………… Outstanding Debt by Type for the Last Ten Fiscal Years …………………… 173

127 128 129

133 143 149 161

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APPENDIX

Glossary ………………………………………………………………………….. 174

TRAVIS CENTRAL APPRAISAL DISTRICT INTRODUCTORY SECTION

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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.

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TRAVIS CENTRAL APPRAISAL DISTRICT

BOARD OFFICERS RICHARD LAVINE CHAIRPERSON KRISTOFFER S. LANDS VICE CHAIRPERSON ED KELLER SECRETARY/TREASURER

MARYA CRIGLER

CHIEF APPRAISER

BOARD MEMBERSTOM BUCKLE

SHELLDA D. GRANT DENNY HAMILL

ELEANOR POWELL RICO REYES

NELDA WELLS SPEARS BLANCA ZAMORA-GARCIA

2013 TRAVIS CENTRAL APPRAISAL DISTRICT

BUDGET OVERVIEW The proposed budget for the Travis Central Appraisal District is $13,375,023 which represents a 3.56% increase over the 2012 budget. The proposed and five previous year budget histories compare as follows:

Year Budget Percent Increase

2008 $ 10,774,750 8.5 % 2009 $ 11,856,540 10.4 % 2010 $ 12,595,720 6.23 % 2011 $ 12,689,610 0.75 % 2012 $ 12,914,797 1.77 % 2013 $ 13,375,023 3.56 %

Travis County is growing at a very rapid rate. We have experienced steady job growth and anticipate the addition of 14,000 new jobs in the Austin area in 2013. The positive economic outlook also predicts increased population growth and an increase in the number of new homes and commercial properties. The commercial sector is experiencing a significant increase in hotel, apartment and multi-family development projects which helps makes Austin the number two apartment market in the nation. We realize these are tough times for organizations both in the public and private sectors, and we will continue to try to improve our operations while holding the line on expenditures. While the district substantially limited budget increases in 2011 and 2012 we request the modest 3.56% increase for 2013 in order to address the following issues:

1. Health Insurance. The district anticipates an increase in employee health insurance costs of $289,251. This is due to high claims experience for the 2011/2012 plan year and also due to actuarially increased plan population age. In 2009 the legislature required that appraisal districts make health insurance benefits available to district retirees. Even though the cost of the health insurance premium is paid by the retiree, the retirees tend to be a senior population with additional health costs that negatively affect the districts overall claims experience. In 2011 we had several retirees take advantage of the health insurance option.

2. Litigation Costs. The budget for the appeals division was significantly reduced in 2012 in an effort to contain costs. Unfortunately, several high profile lawsuits resulted in maximum awards of attorney fees and the budgeted amount was insufficient for 2012. Through the use of internal attorneys, the district has been able to cull through a backlog of 402 lawsuits and eliminate a significant number through pleas to the jurisdiction which has saved the district a substantial amount of money. Unfortunately, we have exhausted the number of backlogged cases that can be resolved via pleas to the jurisdiction and are now confronted with cases with value disputes

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that must be litigated which is more costly. We request to increase the litigation budget by $120,225.

3. Retirement. New GASB accounting regulations are scheduled to go into effect in 2014 which will require the district to include on its financial statements all unfunded liability in the TCDRS pension plan. While the TCDRS plan is structured to guarantee a fully funded plan within 20 years, changes to the district retirement plan to keep employee benefit levels competitive resulted in a substantial amount of unfunded liability currently at $5,485,000 for 2013 and projected to be $6,817,000 in 2018. District management recognizes the need for long-term financial planning and the impact that a negative fund balance will have on the district’s ability to secure future loans and the loan terms and rates for large capital expenditures such as building expansion. We recommend that the district begin to accelerate payments to the plan to reduce future unfunded liability.

4. Board Expenses. Several new expenses for the Board of Directors have been included in the 2013 budget to include $10,000 for general counsel, $10,000 for taxpayer liaison, and $5,000 to cover board training, travel and meals.

We remain committed to providing the best possible products and services to the taxpayers and taxing jurisdictions in Travis County at the lowest possible cost. This commitment is illustrated in following budget plans:

1. Software maintenance costs were increased $120,290 to cover increased maintenance fees from our software vendor True Automation and to provide additional funds towards co-development of the CAMA software. The district has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. In addition, the increased software costs will be offset by $106,000 savings in annual photography costs. The district has also been able to negotiate a multi-year contract with orthophotography vendor Pictometry. Historical costs to the district for orthophotography and 300 square miles of oblique photography was $190,000 annually. The district has negotiated to receive 1100 square miles of both ortho and oblique at an annual cost of less than $90,000.

2. It is still less expensive for the district to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff and has budgeted an additional $20,627 for these expenses. The addition of appraisal positions has increased car allowance expenses by $8,400. We have also budgeted for 2.5% merit increases for employees demonstrating above average performance, $10,000 for employee recognition and increased the training and education budget by $34,300. All of these personnel cost increases are offset by $174,228 in salary savings due to the fact that we have eliminated five management positions replacing them with two appraisal positions and one clerical position for a net workforce reduction of 130 to 128. In spite of the staff reduction the District’s performance has improved. We are completing our work on time and the taxpayers and jurisdictions seem generally satisfied with the District’s performance. It is important that the employees be recognized for their efforts and encouraged to continue improving.

Following is the budget by line item and the jurisdiction allocation based on the 2011 tax levies. Also included are charts comparing this budget to prior year budgets, an executive summary with comprehensive review of the district’s budget increases and decreases, as well as departments’ overviews and summaries.

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POLICY STATEMENT The Board of Directors of the Travis Central Appraisal District may transfer funds between line items of the 2013 budget if the action does not obligate the jurisdictions to additional payments. Any budget amendment requiring additional funds from the jurisdiction must be sent to each jurisdiction and a public hearing must be held before the Board of Directors can act on the amendment. Sincerely,

Marya Crigler Chief Appraiser

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TRAVIS CENTRAL APPRAISAL DISTRICT ORGANIZATIONAL CHART

Sr. Litigation Attorney Deputy Chief of AppraisalSr. Litigation AppraiserDirector

Customer Servie

Chief Appraiser

Human Resource DirectorDirector

Information SystemsDirector GIS

Director Residential

Director Commercial

Director Land/Ag

DirectorBusiness Personal Property

Board of Directors Taxpayer Liaison

Finance and FacilitiesOfficer

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TRAVIS CENTRAL APPRAISAL DISTRICT List of Principal Officials As of August 22, 2012 Board of Directors: Chairman Richard Lavine Vice Chairman Kristoffer S. Lands Secretary Ed Keller Director Tom Buckle Director Denny Hamill Director Rico Reyes Director Shellda D. Grant Director Eleanor Powell Director Blanca Zamora-Garcia Director Tina Morton* * Permanent non-voting member Staff:

Chief Appraiser Marya Crigler Deputy Chief of Appraisal Paul Snyder Senior Litigation Appraiser Patrick McCluskey Senior Litigation Attorney Sharon Baxter Director of Information Systems Dianne Carlson Human Resources Director Paula Fugate Director of Customer Service Denise Pierce Director of GIS Jerry Oehler Director of Commercial Appraisal Kay Bisson Director of Land/Ag Appraisal Richard Michalski Director of Business Personal Property Appraisal Jeff Anderson Director of Residential Appraisal James Dunham Finance and Facilities Officer Leana H. Mann Taxpayer Liaison (Interim) Karen Prinz

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TRAVIS CENTRAL APPRAISAL DISTRICT DISTRICT BUDGET

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TRAVIS CENTRAL APPRAISAL DISTRICT 2013 BUDGET

EXECUTIVE SUMMARY TRAVIS CENTRAL APPRAISAL DISTRICT PROFILE The Travis Central Appraisal District was created under the 66th Texas State Legislature in 1979 under the provisions of Senate Bill 621 known as the Property Tax Code. The District is responsible for the appraisal of property subject to ad valorem taxation in Travis County, Texas. The District is governed by a board of nine directors serving two year terms, plus a tenth statutorily designated non-voting member who is the Travis County Tax Assessor-Collector. The directors are appointed by a vote of the taxing entities within Travis County. The District was formed in 1981 and formally began operations in 1982, pursuing its mission to provide accurate appraisal of all property in Travis County at one hundred percent market value, equally and uniformly, in a professional, ethical, economical and courteous manner, working to ensure that each taxpayer pays only their fair share of the property tax burden. As stipulated under the Texas Property Tax Code, the District serves the citizens and taxpayers of Travis County and the 119 taxing entities which lie within Travis County, including 22 cities, 15 school districts, 14 emergency service districts, the county government, the hospital district, the junior college and 65 special districts. APPRAISAL DISTRICTS SCOPE AND FUNCTION Each Texas County is served by an appraisal district that determines the value of all of the county’s taxable property. Generally local governments that collect property taxes, such as the county, cities and school districts, are a member of the appraisal district. A board of directors appointed by the member governments presides over the appraisal district. The appraisal district is considered a political subdivision and must follow applicable laws, such as the Open Meetings and Public Information acts. Meetings are generally open to the public and information generated by the appraisal district is, in most cases, also available to the public. The appraisal district board of directors hires a chief appraiser, approves contracts, sets policy, names members of the appraisal review board and confirms members of the agricultural advisory board. In larger counties, it also names a taxpayer liaison that works directly under the board of directors and fields taxpayer questions. Each year before appraisals begin, the appraisal district compiles a list of taxable property in the county. The listing for each property contains a property description and the owner’s name and address. The appraisal district must repeat its appraisal process for property at least once every three years.

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The Legislature authorizes appraisal districts to use a method called mass appraisal to calculate the value of a large number of properties. In mass appraisal, the appraisal district classifies categories of properties according to a variety of factors. Using data from recent property sales, appraisal districts determine the value of properties in each class. They consider differences such as age, location and use to appraise all the properties in each class. The market value of a residence homestead must be determined solely on the basis of its current use regardless of its “highest and best” use. This means that your homestead must be appraised as such, even if it is located where its best use might be as the site for an office or a parking lot for a mall. In addition, individual characteristics of property must be considered in developing appraisal models and schedules, as well as adjusting values as a result of taxpayer protests. The appraisal district may use three common methods to value property: 1) Market Approach; 2) Income Approach and 3) Cost Approach. The value of property is an estimate of the price for which it would sell on January 1. The appraisal district compares your property to similar properties that have sold recently and determines its value. The Texas Constitution directs the Legislature to require, subject to reasonable exceptions, that a property owner be provided notice of a reevaluation of his or her property and a reasonable estimate of the amount of taxes that would be imposed on the property if the total amount of property taxes for the subdivision were not increased. This is done using a form called Notice of Appraised Value. If the increase in your appraised value is $1,000 or less, the chief appraiser, with the approval of the appraisal district’s board of directors, may dispense with the notice. Taxpayers may present objections about the property value, exemptions and special appraisal in a hearing to an appraisal review board. The appraisal review board is an impartial panel of fellow citizens authorized to resolve disputes between the taxpayer and the appraisal district. After listening to the taxpayer and the appraisal district’s representative, the appraisal review board will make a determination regarding your property value. The board’s decisions are binding only for the years in question. Travis County is located in Central Texas and includes the rapidly growing Austin area. Travis County’s population, as of the 2010 census was 1,033,553 and continues to grow rapidly every year. Since the previous census in 2000, the population of Travis County has grown 26.1%. STRATEGIC GOALS AND THE ANNUAL PLANNING PROCESS On July 26, 2012, the director’s of the District held their annual director’s retreat for fiscal year 2013. During the annual director’s retreat, planning items for the next fiscal year were discussed. A few of the items discussed for fiscal year 2013 were the district’s strategic plan, department strategies and goals, IAAO review, procedure manuals, 2013 reappraisal plan, PVS Ratio Study and the MAPS review. The Chief Appraiser has the ultimate decision making authority, but considers input from the department directors when making her decisions.

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For the first time in the District’s history, a strategic plan was developed. All staff was invited to participate in the Strategic Planning process and to provide input on how the agency can continue to improve. The district used the following questions as a guide:

1. What worked very well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved?

2. What did not work well this past year? a. What surprised you? b. What frustrated you? c. How can this be improved?

3. Where do you think we are most efficient? a. Can the processes be applied to other areas? b. How can this be improved?

4. Where do you think we are most inefficient? a. What was the major obstacle to efficiency? b. How can this be improved?

5. How can we improve the accuracy and uniformity of the appraisals produced? 6. Are customers satisfied with the services they receive from the appraisal

district? a. Are the staff seen as educated, skilled, trustworthy and their services as

valuable? 7. Is the appraisal staff receiving pre-certification education sufficient to their

responsibilities? a. Are the continuing education opportunities adequate to remain qualified? b. To improve skill set? c. How can this be improved?

8. Is the District making good use of available technology to deliver its services? a. How can this be improved?

9. Is the District operating at a high level of transparency and accountability? a. How can this be improved?

10. Are there any additional services that the District should be providing to its customers?

11. Are there any additional services that the District should be providing to its staff?

12. If you could change any one policy or procedure, what would it be? 13. What would you consider to be the top three priorities for your department

next year? During this process, the District was able to establish a list of strategic goals for fiscal year 2013. They are as follows:

1. We will develop appraisals that reflect market value and ensure fairness and uniformity.

2. We will be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy.

3. We will collect, create and maintain accurate data. 4. We will ensure that the District maintains a highly educated, motivated and

skilled workforce. 5. We will provide customer service that is courteous, professional and accurate.

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OBJECTIVES/STRATEGIES Statements of Intent

Goal 1: Develop appraisals that reflect market value and ensure fairness and uniformity.

Objective Analyze ratio study statistics by neighborhood and school

district weekly during valuation and equalization phases in 2013 and guarantee that sales ratio median levels and weighted mean are between 97 and 102 and COD are between 5 and 15.

Outcome Measure Median Sales Ratio Weighted Mean Sales Ratio COD

Strategy Maintain an ongoing program of audit and verification activities in support of improved appraisal levels.

Output Measure Number of sales qualified Number of neighborhood profiles created Number of school districts reviews

Efficiency Measure Number of property protests, Number of value reductions Explanatory Measure

Goal 2: Be efficient in business processes and ensure that mission critical tasks are completed in a timely manner with a high level of accuracy.

Objective Ensure that mission critical tasks of notices, certification and PTAD studies are

completed two to three weeks prior to statutory deadline.

Outcome Measure Percent of accounts noticed at each run date Certification level of 95% as of July 25 Local Value Findings or Exceeds Standard finding

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

Output Measure Number of notices mailed at each run date Number of protests completed

Efficiency Measure Explanatory Measure

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Goal 3: Collect, create and maintain accurate data.

Objective Ensure that consistent procedures are followed by all staff and that careful

review and consideration is given to each tax parcel appraised.

Outcome Measure Percent of field cards returned for corrections Percent of accounts requesting 25.25(c) or (d) corrections Accuracy of sales ratio studies

Strategy Improve quality of data collection by updating procedure manuals' and training staff in procedures, performing quality assurance checks on returned field work, using GIS and other tools for data validation and holding staff accountable for errors discovered.

Output Measure Number of field cards processed Number of errors identified

Efficiency Measure Average time to process field work Explanatory Measure

Goal 4: Ensure that the District maintains a highly educated, motivated and skilled workforce.

Objective Ensure that district staff receives sufficient training in their mission critical duty

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

Outcome Measure Increased number of appraisal staff with RPA, IAAO and AI certifications.

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

Output Measure Number of classes attended Number of internal training sessions offered

Efficiency Measure Explanatory Measure

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Goal 5: Provide customer service that is courteous, professional and accurate.

Objective Attain highest rating possible from those we serve as evidence by feedback

provided through interviews, surveys, cards, letters or any other measuring device used in the agency.

Outcome Measure Percentage of surveyed customers expressing overall satisfaction with services received.

Strategy Improve services delivered to our internal and external clients through employee training, review and customer satisfaction surveys.

Output Measure Number of customers surveyed Number of customers served

Efficiency Measure Explanatory Measure

ACCOUNTING BASIS AND CONTROLS ACCOUNTING BASIS The District reports its financial activities as a special-purpose government. Special-purpose governments are governmental entities which engage in a single government program. The financial statements of special-purpose governments combine two types of financial statements into one statement. These two types of financial statements are the government-wide financial statements and the fund financial statements. The fund financial statements are presented with a column for adjustments to convert to the government-wide financial statements. The government-wide financial statements report information on all of the activities of the District. Governmental activities generally are financed through charges for services and intergovernmental revenues. The Statement of Activities reflects all revenues and all expenses of the District. The Statement of Net Position reports all assets and all liabilities of the District. The government-wide statements are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the Statement of Net Position and the operating statements present increases (revenues) and decreases (expenses) in net total assets. Under the accrual basis of accounting, revenues are recognized when earned. Expenses are recognized at the time the liability is incurred. The fund financial statements provide information about the District’s governmental funds. The emphasis of fund financial statements is directed to specific activities of the District. The District reports the general fund as a major governmental fund. It is the District’s primary operating fund and currently the District’s only fund. This fund is used to account for the acquisition and use of the District’s expendable financial resources and the related liabilities. The measurement focus is based on the determination of changes in financial position rather than upon net income determination. Governmental fund financial statements are reported using the current financial resources measurement focus and use the modified accrual basis of accounting. The current financial resources measurement focus means that the aim of the financial statements is to report near-term (current) inflows, outflows, and balances of expendable financial

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resources. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Expenditures are recorded when the related fund liability is incurred. The annual budget is prepared using the fund financial statement format- current financial resources measurement focus and the use of the modified accrual basis of accounting. FINANCIAL POLICIES AND PROCEDURES During 2012, the District revised the Finance Policy as well as the Investment Policy. The District has spent 2012 focusing on improving internal controls and preventing fraud in the workplace. We recently performed an internal control/fraud analysis to see where we were lacking in internal controls. This significantly helped to see that we were weaker in some areas and possibly too strong in others. The benefit of the internal control put in place has to outweigh the cost. Through this process, the District enacted stronger controls in the following areas: (1) cash management, (2) fixed asset management, (3) vendor/accounts payable fraud and (4) employee reimbursement fraud. The District has an unusual hardship with the fact that there are very few people in the finance department. Where larger organizations have the ability to segregate certain functions, the District does not have that luxury. Stronger controls must be put in place to ensure that the opportunity for fraud does not arise. The Finance Policy was updated to include the internal controls listed above. The District also implemented a new MIP accounting software program. This program helps with internal controls by limiting the authorization that different users have. The District also lacked in written procedures for the accounting functions. Since there are so few people in the finance department, it is imperative that we have written procedures. The finance department now has written procedures with screen shots of the new accounting software so that someone else could step in and perform the accounting functions if needed. The Investment Policy was rewritten to make necessary changes due to the new provisions set forth by the 2009 legislation. The District also enacted more internal controls on the investment functions. The Board of Directors is now getting a monthly report of the investments held by the District as well as a quarterly report with more details on the state of the District’s investments as well as the future projections. The District has a Balanced Budget Policy. The District requires that its operating budget be balanced such that budgeted revenues equal budgeted expenditures. The District requires each department to follow the Balanced Budget Policy. Planned deficits for a function or program will be allowed if they are approved by the Chief Appraiser and the Finance Officer, provided that the fund budget is in balance for the organizational entity. BUDGET PROCESS AND PROCEDURES The District is provided very strict guidelines on the budgeting process in the Property Tax Code. This information is presented on the following page and the District follows all guidelines established by Section 6.06 and 6.062 of the Property Tax Code. A brief overview of the budgeting process is provided below.

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The District begins its annual budgeting process in March. Discussions are held with the Chief Appraiser, the Finance Officer, and the department directors to discuss what the departments budget needs are for the next fiscal year. Once this information is gathered, the Finance Officer prepares the proposed budget based on the Chief Appraisers directives. The proposed budget is finalized no later than 10 days before the board of directors meeting where the proposed budget is to be presented. The District must send the proposed budget to the presiding officer of each taxing unit no later than 10 days before the board of director’s meeting where the proposed budget will be presented. This allows any taxing unit to dispute all or part of the budget at that meeting. The proposed budget must be presented no later than June 15th. During this meeting, the board of directors makes suggestions along with any taxing units that come to the meeting to discuss the proposed budget. The District then takes the budget and revises it to include the changes made at the meeting and the budget must be finalized no later than 10 days before the board of directors meeting where the annual budget will be adopted. The District must again send a copy of the budget to the presiding officer of each taxing unit. The board of directors must hold a public hearing to adopt the annual budget. The secretary of the board must also post the notice of the public hearing in the county newspaper. The District posts this information in the Austin American Statesman. The budget must be adopted no later than September 15th. Once the budget is adopted, the taxing units have 30 days to file a resolution with the board of director’s secretary to disapprove the budget. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within 30 days of the disapproval. All budget amendments must be presented to the taxing units 30 days prior to the meeting where the board is set to approve the amendment. A budget amendment changes the final amount due from the taxing unit. The District can make line item transfers without notifying the taxing units. The Chief Appraiser has authority to approve or disapprove any line item transfers. All line item transfers are then presented to the board for approval. Budget line item transfers do not change the final amount of the budget, but simply move budgeted funds from one function or program to another. Budget line item transfers do not require any additional funds from the taxing units and they do not change the amount of any surplus credited back to the jurisdictions at year end. Please see the excerpt provided below from the Property Tax Code which details the budget process that the District follows. SECTION 6.06 PROPERTY TAX CODE, APPRAISAL DISTRICT BUDGET AND FINANCING (a) Each year the Chief Appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit copies to each of the taxing units participating in the district and to the district board of directors before June 15th. He shall include in the budget a list showing each proposed position, the proposed salary for the position, all benefits proposed for the position, each proposed capital

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expenditure, and an estimate of the amount of the budget that will be allocated to each taxing unit. Each taxing unit entitled to vote on the appointment of board members shall maintain a copy of the proposed budget for public inspection at its principal administrative office. (b) The board of directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10th day before the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires, and finally approve a budget before September 15. If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the board within 30 days after its adoption, the budget does not take effect, and the board shall adopt a new budget within 30 days of the disapproval. (c) The board may amend the approved budget at any time, but the secretary of the board must deliver a written copy of the proposed amendment to the presiding officer of the governing body of each taxing unit participating in the district not later than the 30th day before the date the board acts on it. (d) Each taxing unit participating in the district is allocated a portion of the amount of the budget equal to the proportion that the total dollar amount of property taxes imposed in the district by the unit for the tax year in which the budget proposal is prepared bears to the sum of the total dollar amount of property taxes imposed in the district by each participating unit for that year. If a taxing unit participates in two or more districts, only the taxes imposed in a district are used to calculate the unit’s cost allocations in the district. If the number of real property parcels in the district and the taxing unit imposes in excess of 25 percent of the total amount of the property taxes imposed in the district by all of the participating taxing units for a year, the unit’s allocation may not exceed a percentage of the appraisal district’s budget equal to three times the unit’s percentage of the total number of real property parcels appraised by the district. (e) Unless the governing body of a unit and the chief appraiser agree to a different method of payment, each taxing unit shall pay its allocation in four equal payments to be made at the end of each calendar quarter, and the first payment shall be made before January 1 of the year in which the budget takes effect. A payment is delinquent if not paid on the date it is due. A delinquent payment incurs a penalty of 5 percent of the amount of the payment and accrues interest at an annual rate of 10 percent. If the budget is amended, any change in the amount of a unit’s allocation is apportioned among the payments remaining. (f) Payments shall be made to a depository designed by the district board of directors. The district’s funds may be disbursed only by a written check, draft, or order signed by the chairman and secretary of the board or, if authorized by resolution of the board, by the chief appraiser. (g) If a taxing unit decides not to impose taxes for any tax year, the unit is not liable for any of the costs of operating the district in that year, and those costs are allocated among the other taxing units as if that unit had not imposed taxes in the year used to calculate allocation. However, if that unit has made any payments, it is not entitled to a refund.

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(h) If a newly formed taxing unit or a taxing unit that did not impose taxes in the preceding year imposes taxes in any tax year, that unit is allocated a portion of the amount budgeted to operate the district as if it had imposed taxes in the preceding year, except that the amount of taxes the unit imposes in the current year is used to calculate its allocation. Before the amount of taxes to be imposed for the current year is known, the allocation may be based on an estimate to which the district board of directors and the governing body of the unit agree, and the payments made after that amount is know shall be adjusted to reflect the amount imposed. The payments of a newly formed taxing unit that has no source of funds are postponed until the unit has received adequate tax or other revenues. (i) The fiscal year of an appraisal district is the calendar year unless the governing bodies of three-fourths of the taxing units entitled to vote on the appointment of board members adopt resolutions proposing a different fiscal year and file them with the secretary of the board not more than 12 and not less than eight months before the first day of the fiscal year proposed by the resolutions. If the fiscal year of an appraisal district is changed under this subsection, the chief appraiser shall prepare a proposed budget for the fiscal year as provided by Subsection (a) of this section before the 15th day of the seventh month preceding the first day of the fiscal year established by the change, and the board of directors shall adopt a budget for the fiscal year as provided by Subsection (b) of this section before the 15th day of the fourth month preceding the first day of the fiscal year established by the change. Unless the appraisal district adopts a different method of allocation under Section 6.061 of this code, the allocation of the budget to each taxing unit shall be calculated as provided by Subsection (d) of this section using the amount of property taxes imposed by each participating taxing unit in the most recent tax year preceding the fiscal year established by the change for which the necessary information is available. Each taxing unit shall pay its allocation as provided by Subsection (e) of the section, except that the first payment shall be made before the first day of the fiscal year established by the change and subsequent payments shall be made quarterly. In the year in which a change in the fiscal year occurs, the budget that takes effect on January 1 of that year may be amended as necessary as provided by Subsection (c) of this section in order to accomplish the change in fiscal years. (j) If the total amount of the payments made or due to be made by the taxing units participating in an appraisal district exceeds the amount actually spent or obligated to be spent during the fiscal year for which the payments were made, the chief appraiser shall credit the excess amount against each taxing unit’s allocation payments for the following year in proportion to the amount of each unit’s budget allocation for the fiscal year for which the payments were made. If a taxing unit that paid its allocated amount is not allocated a portion of the district’s budget for the following fiscal year, the chief appraiser shall refund to the taxing unit its proportionate share of the excess funds not later than the 150th day after the end of the fiscal year for which the payments were made. SECTION 6.062 PROPERTY TAX CODE, PUBLICATION OF BUDGET (a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a newspaper having general circulation in

11

the county for which the appraisal district is established. The notice may not be smaller than one-quarter page of a standard-size or tabloid-size newspaper and may not be published in the part of the paper in which legal notices and classified advertisements appear. (b) The notice must set out the time, date, and place of the public hearing and must set out a summary of the proposed budget. The summary must set out as separate items:

(1) The total amount of the proposed budget; (2) The amount of increases proposed from the budget adopted for the current

year; and (3) The number of employees to be compensated under the current budget and

the number of employees to be compensated under the proposed budget. (c) The notice must state that the appraisal district is supported solely by payments form the local taxing units served by the appraisal district. The notice must also contain the following statement: “If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities, and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies.” OVERVIEW OF SIGNIFICANT BUDGET ITEMS The revenue budget for FY 2013 is $13,375,023. Since the District uses a balanced budget policy, the budgeted revenues equal the budgeted expenditures for the fiscal year for which the budget is prepared. The only source of revenue for the District for FY 2013 is from the taxing units. The taxing units contribute a proportionate share of the District’s budget. The contribution for each taxing unit is calculated proportionately to the property taxes imposed by each taxing unit based on the total taxes imposed for all taxing units. If the District has a surplus of revenues over expenditures from the preceding year’s budget, the District will reduce the current budget allocation to each taxing unit proportionately for the year that the surplus is from. This is shown as a refund of Appraisal Assessment and is a contra revenue account, which consequently reduces budgeted revenue required by the taxing units for that fiscal year. For FY 2013, the District does not have any surplus funds being credit back to the taxing jurisdictions; therefore, the only revenue source is that of appraisal assessments from the taxing jurisdictions. The District in past budget years has included a small amount of miscellaneous revenue as a revenue source. This can be seen for budget FY 2008 in the chart below. Miscellaneous revenue is money that the District makes through the sale of data or through rendition penalty payments. This amount is not required to be credited back to the taxing jurisdictions and is acceptable for the District to keep. The table and graph on the following page show the total budgeted revenue by source for FY 2013 budget and the previous five years budget histories.

2008 2009 2010 2011 2012 2013

Budgeted Revenues:

Appraisal Assessments to Jurisdictions 10,674,750 11,856,540 11,805,918 12,689,610 12,914,797 13,375,023

Refund of Appraisal Assessments - - 789,802 - - -

Other Revenue 100,000 - - - - -

Total Budgeted Revenues 10,774,750 11,856,540 12,595,720 12,689,610 12,914,797 13,375,023

Percentage Increase over previous year's budget 8.50% 10.40% 6.23% 0.75% 1.77% 3.56%

Total Budgeted Revenue by Fiscal Year

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

2008

2010

2012

Percentage Increase in Budget

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

2008 2009 2010 2011 2012 2013

12

13

The District has the assumption when estimating revenues for the budget that all taxing units will pay their liability in full. The District’s amount of uncollected funds ranges from 9.9648% of total budget liability in 2010 to 100.0000% of total budget liability collected in 2003 through 2006, 2008, 2009, and 2011. The graph below details the total assessments to the taxing units, the amount collected, the amount uncollected, and the percentage of the total assessment paid.

Fiscal Year Ended Dec.

31

Total Assessments to Taxing Entities Amount Collected

Amount Uncollected

Percent of Assessment

2002 8,158,720 8,158,690 30 99.9996%2003 8,441,948 8,441,948 - 100.0000%2004 8,164,660 8,164,660 - 100.0000%2005 8,122,200 8,122,200 - 100.0000%2006 8,325,763 8,325,763 - 100.0000%2007 9,829,300 9,829,291 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 12,591,285 4,435 99.9648%2011 12,689,610 12,689,611 (1) 100.0000%

On a high level view, expenditures are broken down by function. The District uses four categories or functions of expenditures for budgeting purposes: (1) payroll expenditures, (2) supplies expenditures, (3) service expenditures, and (4) capital equipment and debt expenditures. On a more detailed view, expenditures are broken down by general ledger code. This helps the District maintain control over the budget and ensure that the balanced budget policy is being followed. The chart and graph below outlines the budgeted expenditures by function for FY 2013 and the previous five year’s budget histories.

2008 2009 2010 2011 2012 2013

Expenditures by Function:

Payroll Expenditures

7,712,317

8,590,020

9,233,320

9,408,750

9,478,244

9,748,017

Supplies Expenditures

551,700

561,000

605,260

630,790

732,163

718,448

Service Expenditures

1,999,596

2,088,520

2,381,780

2,308,620

2,570,477

2,726,395

Capital Equipment & Debt Expenditures

511,137

617,000

375,360

341,450

133,913

182,163

Total Budgeted Expenditures 10,774,750 11,856,540

12,595,720

12,689,610

12,914,797 13,375,023

Total Budgeted Expenditures

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

2008 2009 2010 2011 2012 2013

Three general ledger accounts combine to make the capital expenditures function: (1) capital equipment, (2) debt service- principal, and (3) debt service- interest. Capital equipment is an item that’s cost is over the capitalization threshold and must be depreciated over its useful life. The District has established a capital equipment policy that any one item over $1,000 will be depreciated over its useful life. Under the modified accrual basis of accounting, capital equipment is expensed to the general ledger account in the period in which it is purchased. When converting the fund financial statements to the government-wide financial statements, adjusting entries are calculated to account for the depreciation on capital equipment, since the government-wide statements use the full accrual basis of accounting. Debt service principal and interest are treated similar to the capital equipment. Under the modified accrual basis of accounting, all debts should be expensed in the period that they are incurred. However, debt is typically a long-term and must be adjusted when converted to the government-wide statements using full-accrual basis of accounting. The table and graph below outline the capital expenditures for FY 2013 budget and the previous five years budget histories. 2008 2009 2010 2011 2012 2013 Total Capital Expenditures:

Capital Equipment

244,000

617,000

375,360

246,550

133,913

182,163

Debt Service- Principal

263,134

-

-

61,000

-

-

Debt Service- Interest

4,003

-

-

33,900

-

-

Total Capital Expenditures

511,137

617,000

375,360

341,450

133,913

182,163

14

Total Capital Expenditures

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2008 2009 2010 2011 2012 2013

As you can see from the graph above, capital equipment has decreased over the past five fiscal years budgets as well as debt service principal and interest due to the recession our economy has faced. Debt service principal and interest both were budgeted for in 2011 for the purchase of a SAN unit through Dell; however, the long-term debt was only on the District’s balance sheet for one month. The final table and graph is a summary of the major revenue sources and major expenditure categories by fiscal years for FY 2013 and the previous five years budget histories.

2008 2009 2010 2011 2012 2013 Revenues:

Appraisal Assessments to Jurisdictions

10,674,750

11,856,540

11,805,918

12,689,610

12,914,797

13,375,023

Refund of Appraisal Assessments

-

-

789,802

-

-

-

Other Revenue 100,000

-

-

-

-

-

Total Revenue 10,774,750

11,856,540

12,595,720

12,689,610

12,914,797

13,375,023

Expenditures:

Payroll Expenditures 7,712,317

8,590,020

9,233,320

9,408,750

9,478,244

9,748,017

Supplies Expenditures 551,700

561,000

605,260

630,790

732,163

718,448

Service Expenditures 1,999,596

2,088,520

2,381,780

2,308,620

2,570,477

2,726,395

Capital Equipment & Debt Expenditures

511,137

617,000

375,360

341,450

133,913

182,163

Total Expenditures 10,774,750

11,856,540

12,595,720

12,689,610

12,914,797

13,375,023

Net Change in Fund Balance

-

-

-

-

-

-

15

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DETAIL BUDGETARY ITEMS At the beginning of 2012, the District implemented a new MIP accounting system. This transition included a new account structure among other things. The budget for FY 2013 looks a bit different from previous years. The budget has been developed with the new account structure in mind, as well as providing information to the reader that is more detailed in an effort to improve transparency. The District has added some information to the budget to give the reader a better understanding of the District and its Budget. The FY 2013 proposed budget total for the District’s one and only fund, the general fund, is $13,375,023, a 3.56% increase from the FY 2012 budget. FY 2012

Adopted Budget

FY 2013 Proposed

Budget $ Change % Change General Fund $12,914,797 $13,375,023 $460,226 3.56% PERSONNEL EXPENDITURES- The District has decreased the number of personnel by two (2). This was done by not backfilling management positions. The District has eliminated five management positions replacing them with two appraisal positions and one clerical position. Medicare tax expenditure and employee assistance program expenditure both positively correlate with the number of personnel and the total gross wages of the District. The District is also expecting a decrease of approximately 45.3% in unemployment expenditures. SUPPLIES- The District has put more internal controls in place during FY 2012, and because of that, the purchasing of excess supplies will decrease. We expect to have a total reduction in operating supplies of $73,975. REPAIR & MAINTENANCE OF EQUIPMENT- The District is expecting a cost savings in the repair & maintenance of equipment because of a contract negotiation with our copier maintenance provider. This negotiation decreased the monthly cost of copier maintenance by half. APPRAISAL REVIEW BOARD- The Appraisal Review Board is expecting a decrease for FY 2013. In the FY 2012 budget, the Appraisal Review Board had $100,000 in postage costs for the certified mail that they send out. In FY 2013, the District has decided to move this postage back to the IT budget where it is easier to track the expenditures. ANNUAL PHOTOGRAPHY- The District will be saving $106,000 in 2013 on the annual photography expenditure. The District has been able to negotiate a multi-year contract with an orthophotography vendor Pictometry. Historical costs to the District for orthophotography and 300 square miles of oblique photography was $190,000 annually. The District has negotiated to receive 1,100 square miles of both ortho and oblique photography at an annual cost of less than $90,000. An outline of the District’s budget decreases is shown on the following page.

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Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

# Personnel 128 130 (2) -1.54%

Salaries 6,417,516 6,591,744 (174,228) -2.64%

Medicare Tax 98,446 99,838 (1,392) -1.39%

Employee Assistance Program 3,390 3,970 (580) -14.61%

Unemployment Insurance 24,616 45,000 (20,384) -45.30%

Postage & Freight- In House 182,350

Postage & Freight-Special Services 143,000

340,000 (14,650) -4.31%

Operating Supplies 71,090 121,340 (50,250) -41.41%

Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80%

Operating Supplies- Software 15,000 33,175 (18,175) -54.79%

Microfilm 1,000

Records Management 2,940 4,340 (400) -9.22%

Dues & Memberships 15,500 17,505 (2,005) -11.45%

Travel/Meals/Lodging 26,620 36,040 (9,420) -26.14%

Telephone 25,800

Wireless Internet 5,400

Internet Services 24,860

70,460 (14,400) -20.44%

Repair & Maintenance- Equipment 89,310 106,950 (17,640) -16.49%

Property Insurance 5,250 7,000 (1,750) -25.00%

Liability Insurance 22,700 23,800 (1,100) -4.62%

Aerial Photography 90,000

Deed Copies 4,000 200,000 (106,000) -53.00%

Appraisal Review Board 629,646 728,758 (99,112) -13.60%

OVERTIME AND TEMPORARY/CONTRACT WORKERS- These two accounts, overtime expenditure and temporary/contract workers expenditure will increase a total of $20,627. It is still less expensive for the District to engage temporary employees and permit overtime during peak seasons than it would be to hire additional clerical staff. AUTO ALLOWANCE- The addition of one appraisal position has increased the auto allowance expenditure by $8,400 for FY 2013. HEALTH INSURANCE- The District is expecting an increase in the health insurance expenditure of $289,251. The District has not had a significant increase in health insurance costs in many years. The expected increase for FY 2013 is due to the high claims experience for the 2011/2012 plan year. In 2009, the legislature required that appraisal districts make health insurance benefits available to district retirees. The costs of these benefits are paid for by the retiree. However, retirees tend to be a senior population with additional health costs that negatively affects the District’s overall claims experience. The District also plans to increase the direct pay funding to each employee to $2,500.

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DENTAL INSURANCE- The District will be bidding out the dental insurance at the end of 2012. We are projecting an increased cost because management has decided a more robust dental plan would be a good benefit of employment with the District. RETIREMENT EXPENDITURE- To date, the District’s retirement plan is only 76.7% funded. The Chief Appraiser has decided to make a conscious effort to put the District’s retirement plan in a better financial position. The District has a required contribution rate of 16.04% of gross wages and the District has elected to pay a higher contribution rate of 17.0% of gross wages. Because of the new GASB standard that is expected to take effect in 2014, the unfunded liability of the District’s retirement plan will be shown on the Statement of Net Position. We are making an effort to decrease our unfunded liability so that the District does not look insolvent when the new GASB standard takes effect. This large unfunded liability could negatively affect the District’s ability to secure future loans, good loan terms, and low interest rates. PRINTING & PAPER- For FY 2013, the District will be bringing a few printing and mailing jobs in-house that are currently being outsourced. We budgeted liberally in our printing and paper expenditure accounts because we do not know at this point how much the cost is going to increase or decrease. Obviously the paper expenditure will increase significantly because of the printing in-house; however, we are unsure how much the actual printing cost and the postage cost are going to increase/decrease. The benefits of saving time and having a better control on the printing process significantly outweigh the costs. TRAINING & EDUCATION/SUBSCRIPTIONS- The Chief Appraiser is focusing a lot of her efforts on training and educating the District’s staff. She is allowing more staff to attend training seminars and conferences and allowing the staff to purchase more reading materials. The benefit of having better skilled appraisers outweighs the costs of the training. This is the cause of the increase in the books, publications, subscriptions and databases expenditure as well as the training and education expenditure. BOARD OF DIRECTORS- For FY 2013, the District’s Board of Directors will be hiring their own general counsel. We have increased the budget by $10,000 for the cost of the Board’s general counsel. Currently, the District’s records management officer is serving as the taxpayer liaison. There is a push from the Texas Comptroller of Public Accounts to make the taxpayer liaison a more independent position. For FY 2013, the Board of Directors will be hiring a taxpayer liaison who reports directly to the Board. We have increased the budget by $10,000 for this position. We have also included $5,000 to cover board training and travel expenses for the Board of Directors. UTILITIES- The District has increased the budget for utilities for FY 2013. City of Austin/Austin Energy has stated that they will be making increases in energy rates in the near future. We have increased our budget accordingly. LITIGATION EXPENDITURES- For FY 2013, the District increased the legal budget by $120,225. During FY 2012, we have been faced with threatening litigation that could cost the District a significant amount of money. During FY 2012, we have realized that litigation can cost the entire year’s budget if certain decisions are made. The legal expenditures are significantly hard to determine this far in advance, so the District has budgeted liberally for the legal expenditure accounts.

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ACCOUNTING & AUDIT- The accounting and audit expenditure account will increase $3,000. The contract signed with Weaver & Tidwell during FY 2012 has a contract price of $14,500 for the FY 2012 audit which will be completed in March of 2013. This is a $2,000 increase from the price included in the FY 2012 budget. There is an additional $1,000 increase for the Comprehensive Annual Financial Report (CAFR) award and the Distinguished Budget Presentation Award, both presented by the Government Finance Officers Association (GFOA). APPRAISAL SERVICES- The appraisal services expenditure account will increase $29,200 for FY 2013. The District has decided to sign a contract with Capitol Appraisal Group to appraise the semiconductor personal property accounts in Travis County that the District previously did in-house. SOFTWARE MAINTENANCE- The District’s PACS appraisal software will face an increase of $120,290 in maintenance costs in FY 2013. The District also sees a need to perform a few enhancements on the software that come at an additional cost. The District has obtained agreements with Bexar, Denton, McLennan, Ellis and El Paso appraisal districts to share the cost of software enhancements. This will allow all of the participating districts to better leverage their co-development dollars for more significant enhancements and provide a more functional and robust CAMA system for all. BANK AND CREDIT CARD FEES- The District has increased the bank fees expenditure account by $2,400 for FY 2013. During FY 2012, the District opened two additional accounts at our depository. The payroll account was reopened as the District began processing the Appraisal Review Board contract payments in-house instead of through ADP, Inc. The miscellaneous revenue account was open in FY 2012 to better account for income that the District does not have to credit back to the taxing entities. The fees associated with these two new bank accounts have caused the budget to increase. CAPITAL EQUIPMENT- The capital equipment expenditure will increase in FY 2013. The District is planning on replacing 50 computers throughout the building as well as purchasing a new printer for the Residential Department totaling $12,000 and a new Xerox Copier for the Geographic Information Systems Department totaling $25,000. There will also be some light remodeling of the building totaling $10,000. The District has implemented a replacement program for the update and upgrade of technology items such as desktop computers, monitors, servers, switches, SAN and phone systems. If not spent in the 2013 budget year, the District will request the jurisdictions approve that these excess funds be encumbered for future capital expenditures for this specific designated purpose and eliminate the need for substantial budget increases in future years to cover the cost of keeping pace with technology. BUILDING MAINTENANCE- The District has increased the budget for building repairs and maintenance. The District has 9 total A/C units that are 15 or more years old. We have decided to replace at least four during FY 2013 and the remainder in FY 2014. The total increase is $41,800. An outline of the District’s budget increases is shown on the following page.

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Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Overtime 52,200 34,013 18,187 53.47%

Temporary/Contract/Part Time 17,000 14,560 2,440 16.76%

Retirement 1,154,192 1,068,608 85,584 8.01%

Health Insurance 1,526,378 1,237,127 289,251 23.83%

Dental Insurance 46,080 39,000 7,080 18.15%

Life Insurance 22,947 22,620 327 1.44%

Disability Insurance 34,199 33,050 1,149 3.48%

Printing 106,546

Paper 24,300 70,000 60,846 86.92%

Information Services 4,829

Books/Publications/ Subscriptions/Data Bases 48,068

Appraisal Guides 33,235

71,668 14,464 20.18%

Training & Education 83,800 49,500 34,300 69.29%

Employee Recognition 10,000

Board of Directors 25,000 5,000 30,000 600.00%

Utilities 104,040 87,360 16,680 19.09%

Attorney & Court Costs 535,000

Attorney Costs- Personnel 40,000

SOAH 2,100

Arbitration Refunds 28,125

500,000 105,225 21.05%

Expert Witness Costs 75,000 60,000 15,000 25.00%

Accounting & Audit 15,500 12,500 3,000 24.00%

Appraisal Services 56,700

Appraisal Services- Special -

27,500 29,200 106.18%

Professional Services 96,600

Professional Services- TA 10,000

Professional Services- Payroll 23,000

122,300 7,300 5.97%

Building Repair/Maintenance 81,400

Building Cleaning Services 39,200

78,800 41,800 53.05%

Software Maintenance 452,544 332,254 120,290 36.20%

Security Services 26,900 24,750 2,150 8.69%

Capital Equipment 182,163 133,913 48,250 36.03%

CAPITAL EXPENDITURE BUDGET In governmental accounting, an expenditure is considered to be a capital expenditure when the asset is a newly purchased capital asset or an investment that improves the useful life of an existing capital asset. The Governmental Accounting Standards Board

21

provides the following authoritative definition of a capital asset for state and local governments:

The term capital asset includes land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Per the District’s capitalization policy, if an expense is a capital expenditure and exceeds $1,000 in cost, the asset needs to be capitalized; this requires the District to spread the cost of the expenditure over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is expensed fully in the year of the purchase. The table below outlines the capital expenditures in the FY 2013 budget. The total dollar amount of the budgeted capital expenditures for FY 2013 is $182,163.

Department Capital Asset to be Purchased Budgeted Cost Administration (10) Break Room Renovation $ 10,000.00 Appeals (50) Amicus Software Implementation $ 3,500.00 GIS (40) Xerox Copier $ 25,000.00 Residential (90) Copy Machine $ 12,000.00 IT (20) PC Replacement $ 68,750.00 Laptop Replacement $ 5,913.00 Server Replacement $ 22,500.00 Phone System Upgrade $ 5,000.00 CISCO Switch Expansion Card $ 10,000.00 Online Protest Expansion Storage $ 6,000.00 CommVault Upgrade $ 5,000.00 iPACS Field Module $ 8,500.00

Total Capital Expenditures $ 182,163.00

The server replacement capital expenditure is a yearly expenditure. All other capital expenditures are significant nonrecurring capital expenditures. DEBT OBLIGATIONS Appraisal districts are not allowed to issue any debt instruments. The District fully follows this practice. Appraisal districts are, however, allowed to purchase or lease real property or construct new improvements as necessary to establish and operate the appraisal office. The only limitation on purchasing or leasing real property is that three-fourths of the taxing units must approve the purchase or lease of the real property. Each taxing unit must send in a resolution to the appraisal district stating the approval. If a taxing unit does not send in a resolution, it is assumed that they disapprove of the purchase or lease of the real property. For fiscal year 2013, the District has no debt and has no intention of issuing debt.

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PERSONNEL BUDGET INFORMATION In FY 2011, the District budgeted for a staff of 128. However, the District was never fully staffed and ended FY 2011 with 123 full-time employees. In FY 2012, the District budgeted for a staff of 130. As of today, August 22, 2012, the District’s staff consists of 119 total full-time employees. During the first half of FY 2012, the District eliminated five management positions replacing them with two appraisal positions and one clerical position. This amounts for a decrease in two full-time employees budgeted for FY 2013, bringing the total number of budgeted full-time employees to 128. This information is outlined in the chart below.

2011 Actual Full-Time

Employees

2012 Actual Full-Time

Employees YTD

2013 Budgeted Full-Time

Employees Appraisal 51 49 53 Appraisal Support 25 27 27 Information Systems 31 29 33 Appeals/Litigation 7 7 6

Administration/General Operations 9 8 9 123 119 128 PROJECTED CHANGES IN FUND BALANCE The Government Finance Officers Association describes fund balance as “The net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources.” There are five different components of fund balance (nonspendable, restricted, committed, assigned, and unassigned) designed to indicate both:

Constraints on how resources of the fund can be spent, and The sources of those constraints.

For FY ending December 31, 2011, the District had a total fund balance of $2,236,990 with $101,849 being nonspendable fund balance for prepaid expenses and $2,135,141 being unassigned. The District anticipates having an excess of revenues over expenditures for fiscal year ending December 31, 2012 of approximately $300,000. The District will be implementing a new policy this year where approval letters will be mailed out to the taxing units to approve that the excess funds be made available to satisfy District obligations and/or maintaining funds for future long-term purchases such as new IT equipment or a future purchase of a new building. This new policy will increase the assigned fund balance by approximately $300,000. This District’s fund balance is also increased by miscellaneous revenue that appraisal district’s are allowed to exempt from the credit of surplus funds back to the jurisdictions. Miscellaneous revenue includes revenue from the sale of data produced by the District as well as any late payment rendition revenue that is split between the District and the county tax assessor-collector. The District expects for the FY ending December 31, 2012 to have approximately $80,000 in miscellaneous revenue that will increase the unassigned fund balance accordingly.

23

During FY 2012, the District credited $1,259,667 back to the taxing units which will result in a direct reduction of fund balance. For FY 2013, the District is anticipating a balanced budget, with revenues equaling expenditures. This will result in no change to the fund balance for the FY 2013. The information above is displayed in the chart below. Fund Balance, December 31, 2011 2,236,990 Estimated Increases in Fund Balance: Excess of Revenues over Expenditures for 2012 300,000 Miscellaneous Revenue 80,000 Estimated Decreases in Fund Balance Surplus Credit during 2012 (1,259,667)Estimated Fund Balance, December 31, 2012 1,357,323 Estimated Excess of Revenues over Expenditures for FY 2013 - Estimated Fund Balance, December 31, 2013 $ 1,357,323 LONG-TERM FINANCIAL PLANS The District is currently focusing on three major long-term financial plans: (1) the state of the TCDRS retirement plan, (2) IT replacements that needs to be done every 3 to 5 years, and (3) the need for a larger building in the near future. The District’s retirement system is 76.7% funded to date. The District’s long-term goal is for the retirement system to be 90.0% funded. The District has also implemented a new policy where approval letters are sent out the all of the taxing units to approve for the District to use surplus funds (the excess of revenues over expenditures) to satisfy the District’s future obligations. Some of the excess funds will be applied to the District’s retirement plan to decrease the District’s unfunded liability. Every three to five years the District’s needs to purchase new computer equipment as well as new networking equipment that could cost upwards of $800,000. This a large expense to include in the budget for one year. The cost increases the budget significantly and increases the amount due from the taxing units significantly. The District has decided to include a portion of this amount in each year’s budget and then at the end of the year request that the taxing units allow the District to hold the excess funds for future purchases of IT equipment. For 2013, the District made a small step in implementing the plan by including approximately $90,000 in the IT budget for IT replacement costs. The District continues to grow at a rapidly increasing rate. In the next three to seven years, the District will outgrow the building that we are currently in. We are going to ask the jurisdiction to allow the District to hold the excess funds as an assigned fund balance for the future purchase of a new building or the future cost to expand the current building.

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CONTACT INFORMATION Should you have any questions about the District’s FY 2013 budget or the budgeting process, please contact Leana Hengst Mann at (512)834-9317 Ext. 405 or by e-mail at Lmann@tcadcentral.org.

25

Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011

Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance

# Personnel 128 130 (2) -1.54% 128

Salaries 6,417,516 6,591,744 (174,228) -2.64% 2,870,389 5,740,778 6,344,100 6,509,932 (165,832)

Overtime 52,200 34,013 18,187 53.47% 28,261 34,013 16,410 38,756 (22,346)

Temporary/Contract/Part Time 17,000 14,560 2,440 16.76% 8,109 14,560 12,800 45,488 (32,688)

Auto Allowance 365,850 357,450 8,400 2.35% 152,783 305,566 350,250 306,764 43,486

Medicare Tax 98,446 99,838 (1,392) -1.39% 38,660 77,321 90,780 81,666 9,114

Retirement 1,154,192 1,068,608 85,584 8.01% 494,311 988,622 1,039,060 960,881 78,179

Health Insurance 1,526,378 1,237,127 289,251 23.38% 554,107 1,108,215 1,237,120 1,022,463 214,657

Dental Insurance 46,080 39,000 7,080 18.15% 16,215 32,430 30,960 25,990 4,970

Life Insurance 22,947 22,620 327 1.44% 7,586 15,171 17,040 20,228 (3,188)

Disability Insurance 34,199 33,050 1,149 3.48% 10,554 21,109 28,160 28,946 (786)

Employee Assistance Program 3,390 3,970 (580) -14.61% 2,260 4,520 7,920 3,558 4,363

Workers Compensation 48,980 48,980 - 0.00% 12,457 24,914 45,510 45,546 (36)

Unemployment Insurance 24,616 45,000 (20,384) -45.30% 255 510 10,800 27,773 (16,973) Payroll Allocation to ARB (63,776) (117,716) 53,940 -45.82% - - - - -

Total Payroll Costs 9,748,017 9,478,244 269,773 2.85% 4,195,948 8,367,728 9,230,910 9,117,991 112,919

Printing 106,546 78,059 90,000

Paper 24,300 70,000 60,846 86.92%

10,573 20,000 68,150 112,995 (44,845)

Postage & Freight- In House 182,350 32,800 65,600

Postage & Freight-Special Services 143,000

340,000 (14,650) -4.31%

128,553 257,106

263,500 207,694 55,806

Operating Supplies 71,090 121,340 (50,250) -41.41% 31,119 62,238

Operating Supplies- Equipment 76,090 81,640 (5,550) -6.80% 16,259 32,517

Operating Supplies- Software 15,000 33,175 (18,175) -54.79% 1,278 2,556

Furniture and Equipment under $1,000 10,000 10,000 - 0.00% 5,075 10,150

140,060 181,588 (41,528)

26

Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011

Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance

Information Services 4,829 2,494 4,989 Books/Publications/ Subscriptions/Data Bases 48,068 19,021 38,043

Appraisal Guides 33,235

71,668 14,464 20.18%

1,651 3,302

64,600 52,338 12,262

Microfilm 1,000 1,607 3,214 Records Management 2,940

4,340 (400) -9.22%

711 1,422

5,500 3,068 2,432

Total Supplies 718,448 732,163 (13,715) -1.87% 329,200 591,137 541,810 557,684 (15,874)

Dues & Memberships 15,500 17,505 (2,005) -11.45% 4,444 8,888 17,100 16,044 1,056

Travel/Meals/Lodging 26,620 36,040 (9,420) -26.14% 12,281 24,563 30,150 7,297 22,853

Training & Education 83,800 49,500 34,300 69.29% 22,499 44,999 55,800 56,764 (964)

Advertising & Legal Notices 31,000 31,000 - 0.00% 20,149 30,000 13,000 39,748 (26,748) Employee Recognition 10,000 877 1,754

Board of Directors 25,000 5,000 30,000 600.00%

- - - 9,580 (9,580)

Utilities 104,040 87,360 16,680 19.09% 35,047 70,094 93,300 91,880 1,420

Telephone 25,800 11,121 22,241

Wireless Internet 5,400 2,152 4,304

Internet Services 24,860

70,460 (14,400) -20.44%

13,018 26,036

56,400 46,399 10,001

Attorney & Court Costs 535,000 301,367 602,735

Attorney Costs- Personnel 40,000 14,910 29,820

SOAH 2,100 - -

Arbitration Refunds 28,125

500,000 105,225 21.05%

19,055 38,110

625,000 199,459 425,541

Expert Witness Costs 75,000 60,000 15,000 25.00% 2,500 5,000 - - -

Accounting & Audit 15,500 12,500 3,000 24.00% 11,465 14,000 11,500 65,000 (53,500)

Appraisal Services 56,700 23,625 27,500

Appraisal Services- Special -

27,500 29,200 106.18%

24,075 29,200

27,500 59,481 (31,981)

27

Budget 2013 2012 Change % Change 2012 2012 2011 2011 2011

Category Budget Budget 12-13 12-13 YTD Estimated Budget Actual Variance

Professional Services 96,600 35,923 71,846

Professional Services- TA 10,000 8,588 17,175

Professional Services- Payroll 23,000

122,300 7,300 5.97%

11,640 23,280

238,000 360,674 (122,674)

Rental Equipment 15,200 15,200 - 0.00% 6,905 13,810 24,700 8,617 16,083

Rent Expense 27,800 27,800 - 0.00% 11,907 23,814 27,600 25,817 1,783 Repair & Maintenance- Equipment 89,310 106,950 (17,640) -16.49% 16,531 33,063 126,950 39,709 87,241

Building Repair/Maintenance 81,400 28,779 57,559

Building Cleaning Services 39,200

78,800 41,800 53.05%

15,592 31,184

109,600 78,049 31,551

Software Maintenance 452,544 332,254 120,290 36.20% 90,568 181,136 210,970 106,912 104,058

Property Insurance 5,250 7,000 (1,750) -25.00% 1,749 3,498 17,000 9,975 7,025

Liability Insurance 22,700 23,800 (1,100) -4.62% 8,105 16,210 16,000 13,966 2,034

Security Services 26,900 24,750 2,150 8.69% 5,178 10,357 24,800 25,794 (994)

Aerial Photography 90,000 45,040 90,080

Deed Copies 4,000 200,000 (106,000) -53.00%

2,000 4,000 213,000 185,309 27,691

Vehicle Fuel 2,400 673 1,347

Vehicle Maintenance 600 3,000 - 0.00%

121 243 6,000 2,319 3,681

Bank Fees 5,400 1,938 3,877

Credit Card Fees - 3,000 2,400 80.00%

170 339 4,000 1,667 2,333

Appraisal Review Board 629,646 728,758 (99,112) -13.60% - - 627,070 - 627,070

Total Services 2,726,395 2,570,477 155,918 6.07% 809,993 1,562,059 2,575,440 1,450,458 1,124,982

Capital Equipment 182,163 133,913 48,250 36.03% 52,997 105,994 246,550 437,026 (190,476) Debt Service-Principal - - - 0.00% - - 61,000 743,612 (682,612)

Debt Service-Interest - - - 0.00% - - 33,900 35,232 (1,332)

Total Capital & Debt 182,163 133,913 48,250 36.03% 52,997 105,994 341,450 1,215,871 (874,421)

Total Expenditures 13,375,023 12,914,797 460,226 3.56% 5,388,138 10,626,918 12,689,610 12,342,004 347,606

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Travis Central Appraisal District

2013 Jurisdiction Estimated Payments

Entity ID Jurisdiction

2011 Taxable (Cert 10/3/11)

2011 Tax Rate

Total Levy - 2011

Percent Liability

2013 Estimated Liability Quarterly Payment

01 AUSTIN ISD $ 57,415,231,880 1.2420 $ 750,842,613.66 30.6822% $ 4,103,754.01 $ 1,025,938.50 02 CITY OF AUSTIN $ 76,716,283,128 0.4811 $ 369,082,038.13 15.0821% $ 2,017,229.53 $ 504,307.38 03 TRAVIS COUNTY $ 98,083,100,439 0.4855 $ 476,193,452.63 19.4590% $ 2,602,650.35 $ 650,662.59 05 CITY OF MANOR $ 220,298,171 0.8212 $ 1,809,088.58 0.0739% $ 9,887.63 $ 2,471.91 06 DEL VALLE ISD $ 2,879,806,248 1.5300 $ 45,066,161.85 1.8416% $ 246,310.53 $ 61,577.63 07 LAKE TRAVIS ISD $ 5,645,065,882 1.3159 $ 82,078,587.87 3.3540% $ 448,603.11 $ 112,150.78 08 EANES ISD $ 8,551,453,391 1.2125 $ 112,173,909.92 4.5838% $ 613,090.05 $ 153,272.51 09 CITY OF WEST LAKE HILLS $ 1,231,324,579 0.0534 $ 657,527.33 0.0269% $ 3,593.74 $ 898.44 1A HAYS CONSOLIDATED ISD $ 6,913,608 1.4613 $ 107,028.95 0.0044% $ 584.97 $ 146.24 1C TRAVIS CO ESD NO 3 $ 2,019,941,783 0.1000 $ 2,019,941.78 0.0825% $ 11,040.06 $ 2,760.02 1D TRAVIS CO MUD NO 5 $ 80,447,159 0.8571 $ 689,512.60 0.0282% $ 3,768.55 $ 942.14 1F TANGLEWD FOREST LTD DIST $ 260,525,979 0.2030 $ 528,867.74 0.0216% $ 2,890.54 $ 722.64 1H COTTONWD CREEK MUD NO 1 $ 49,315,394 0.9700 $ 478,359.32 0.0195% $ 2,614.49 $ 653.62 1J CYPRESS RANCH WCID NO 1 $ 39,942,862 0.9000 $ 359,485.76 0.0147% $ 1,964.78 $ 491.20 10 WCID NO 10 $ 2,373,284,659 0.0279 $ 662,146.42 0.0271% $ 3,618.98 $ 904.75 11 CITY OF ROLLINGWOOD $ 454,426,280 0.1446 $ 657,100.40 0.0269% $ 3,591.40 $ 897.85 12 VILLAGE OF SAN LEANNA $ 42,761,314 0.2498 $ 106,817.76 0.0044% $ 583.82 $ 145.96 16 LAGO VISTA ISD $ 1,152,240,274 1.1800 $ 15,042,404.89 0.6147% $ 82,214.74 $ 20,553.69 17 WCID NO 17 $ 3,568,455,262 0.0600 $ 2,141,073.16 0.0875% $ 11,702.10 $ 2,925.53 18 WCID NO 18 $ 453,123,746 0.2081 $ 942,950.52 0.0385% $ 5,153.73 $ 1,288.43 19 PFLUGERVILLE ISD $ 6,874,293,804 1.4800 $ 105,652,591.83 4.3174% $ 577,447.58 $ 144,361.90 2A ELGIN ISD $ 151,313,289 1.5400 $ 2,484,844.51 0.1015% $ 13,581.00 $ 3,395.25 2D TRAVIS CO MUD NO 6 $ 147,445,861 0.4750 $ 700,367.84 0.0286% $ 3,827.88 $ 956.97 2F CITY OF ROUND ROCK $ 229,435,413 0.4173 $ 957,388.09 0.0391% $ 5,232.63 $ 1,308.16 2G WMSN CO WSID DIST 3 $ 48,083,940 0.8150 $ 391,884.11 0.0160% $ 2,141.85 $ 535.46 2H NE TRAVIS CO UTILITY DIST $ 154,563,198 0.8993 $ 1,389,986.84 0.0568% $ 7,597.02 $ 1,899.26

2J TRAVIS COUNTY HEALTHCARE DISTRICT

$ 98,188,487,368 0.0789 $ 77,470,716.53 3.1657% $ 423,418.65 $ 105,854.66

20 CITY OF PFLUGERVILLE $ 2,843,617,190 0.5990 $ 17,033,266.97 0.6960% $ 93,095.86 $ 23,273.97

29

Entity ID Jurisdiction

2011 Taxable (Cert 10/3/11)

2011 Tax Rate

Total Levy - 2011

Percent Liability

2013 Estimated Liability Quarterly Payment

21 CITY OF LAKEWAY $ 2,448,919,411 0.1996 $ 4,888,043.14 0.1997% $ 26,715.75 $ 6,678.94

22 COUPLAND ISD $ 2,922,871 1.0401 $ 35,736.25 0.0015% $ 195.32 $ 48.83

23 WCID POINT VENTURE $ 167,961,808 0.3613 $ 606,846.01 0.0248% $ 3,316.74 $ 829.19

25 HURST CREEK MUD $ 371,564,754 0.4990 $ 1,854,108.12 0.0758% $ 10,133.69 $ 2,533.42

26 LAKEWAY MUD $ 965,301,004 0.2052 $ 1,980,797.66 0.0809% $ 10,826.11 $ 2,706.53

27 LOST CREEK MUD $ 624,253,544 0.1711 $ 1,068,097.81 0.0436% $ 5,837.72 $ 1,459.43

3A MARBLE FALLS ISD $ 424,452,684 1.2900 $ 6,142,738.62 0.2510% $ 33,573.33 $ 8,393.33

3C WCID 17 STEINER RANCH (DA) $ 1,493,355,612 0.5200 $ 7,765,449.18 0.3173% $ 42,442.31 $ 10,610.58

3D TRAVIS CO MUD NO 7 $ 1,687,265 0.9089 $ 15,335.55 0.0006% $ 83.82 $ 20.96

3F CITY OF CEDAR PARK $ 56,978,444 0.4935 $ 284,933.92 0.0116% $ 1,557.32 $ 389.33

3G TRAVIS CO MUD NO 14 $ 65,976,270 0.9903 $ 653,363.00 0.0267% $ 3,570.98 $ 892.75

32 WELLS BRANCH MUD $ 699,363,201 0.4700 $ 3,287,007.04 0.1343% $ 17,965.24 $ 4,491.31

33 SHADY HOLLOW MUD $ 246,086,445 0.0500 $ 123,043.22 0.0050% $ 672.50 $ 168.13

34 MANOR ISD $ 2,307,288,030 1.5150 $ 48,468,235.31 1.9806% $ 264,904.67 $ 66,226.17

35 WCID NO 19 $ 172,525,885 0.2600 $ 448,567.30 0.0183% $ 2,451.66 $ 612.92

37 WCID NO 20 $ 326,910,102 0.3200 $ 1,046,112.33 0.0427% $ 5,717.56 $ 1,429.39

38 DRIPPING SPRINGS ISD $ 7,715,652 1.6200 $ 152,042.45 0.0062% $ 830.99 $ 207.75

39 TRAVIS CO ESD NO 9 $ 5,165,471,877 0.0858 $ 4,431,974.87 0.1811% $ 24,223.10 $ 6,055.78

4A JOHNSON CITY ISD $ 8,680,023 1.1930 $ 112,291.51 0.0046% $ 613.73 $ 153.43

4D TRAVIS CO MUD NO 8 $ 61,005,748 0.7213 $ 440,034.46 0.0180% $ 2,405.02 $ 601.26

4F TRAVIS CO MUD NO 10 $ 100,246,555 0.7470 $ 748,841.77 0.0306% $ 4,092.82 $ 1,023.21

4H WCID 17 FLINTROCK (DA) $ 207,343,574 0.4500 $ 933,046.08 0.0381% $ 5,099.59 $ 1,274.90

40 VILLAGE OF CREEDMOOR $ 35,785,410 0.3109 $ 111,256.84 0.0045% $ 608.08 $ 152.02

41 TRAVIS CO ESD NO 1 $ 2,104,790,472 0.1000 $ 2,104,790.47 0.0860% $ 11,503.80 $ 2,875.95

49 CITY OF LAGO VISTA $ 634,986,240 0.6300 $ 4,000,413.31 0.1635% $ 21,864.39 $ 5,466.10

5A ROUND ROCK ISD $ 4,862,043,458 1.3350 $ 68,977,936.87 2.8187% $ 377,001.09 $ 94,250.27

5D TRAVIS CO MUD NO 9 $ 3,500,989 0.8756 $ 30,654.66 0.0013% $ 167.54 $ 41.89

5E SENNA HILLS MUD $ 202,670,316 0.5326 $ 1,079,422.10 0.0441% $ 5,899.62 $ 1,474.91

5F CITY OF ELGIN $ 35,387,430 0.7539 $ 266,785.83 0.0109% $ 1,458.13 $ 364.53

5G VILLAGE OF VOLENTE $ 150,752,413 0.1286 $ 193,867.60 0.0079% $ 1,059.59 $ 264.90

5H VILLAGE OF WEBBERVILLE $ 15,610,373 0.3025 $ 47,221.38 0.0019% $ 258.09 $ 64.52

50 CITY OF JONESTOWN $ 382,024,749 0.5600 $ 2,139,338.59 0.0874% $ 11,692.62 $ 2,923.16

51 TRAVIS CO ESD NO 11 $ 712,817,614 0.0997 $ 710,679.16 0.0290% $ 3,884.24 $ 971.06

52 TRAVIS CO ESD NO 6 $ 8,723,951,706 0.1000 $ 8,723,951.71 0.3565% $ 47,681.03 $ 11,920.26

30

Entity ID Jurisdiction

2011 Taxable (Cert 10/3/11)

2011 Tax Rate

Total Levy - 2011

Percent Liability

2013 Estimated Liability Quarterly Payment

55 VILLAGE OF BRIARCLIFF $ 189,972,549 0.1175 $ 223,217.75 0.0091% $ 1,220.00 $ 305.00

56 TRAVIS CO ESD NO 5 $ 858,078,756 0.1000 $ 858,078.76 0.0351% $ 4,689.86 $ 1,172.47

57 TRAVIS CO ESD NO 4 $ 1,425,894,110 0.1000 $ 1,425,894.11 0.0583% $ 7,793.27 $ 1,948.32

58 TRAVIS CO ESD NO 10 $ 1,284,798,305 0.1000 $ 1,284,798.31 0.0525% $ 7,022.11 $ 1,755.53

59 RIVER PLACE MUD $ 442,379,715 0.3350 $ 1,481,972.05 0.0606% $ 8,099.76 $ 2,024.94

6E WEST TRAVIS CO MUD NO 3 $ 175,266,025 0.2720 $ 476,723.59 0.0195% $ 2,605.55 $ 651.39

6F CITY OF LEANDER $ 188,682,549 0.6704 $ 1,382,719.50 0.0565% $ 7,557.30 $ 1,889.33

6G TRAVIS CO MUD NO 15 $ 172,729,963 0.3325 $ 574,327.13 0.0235% $ 3,139.00 $ 784.75

6H WEST TRAVIS CO MUD NO 6 $ 201,643,313 0.4500 $ 907,394.91 0.0371% $ 4,959.40 $ 1,239.85

6J WEST TRAVIS CO MUD NO 8 $ 93,623,739 0.8894 $ 832,689.53 0.0340% $ 4,551.09 $ 1,137.77

6I CITY OF MUSTANG RIDGE $ 51,540,077 0.3578 $ 184,410.40 0.0075% $ 1,007.90 $ 251.98

68 AUSTIN COMM COLL DIST $ 86,72,531,489 0.0948 $ 82,355,159.85 3.3653% $ 450,114.73 $ 112,528.68

69 LEANDER ISD $ 5,248,085,380 1.4998 $ 83,775,667.42 3.4234% $ 457,878.55 $ 114,469.64

7A MOORES CROSSING MUD $ 74,757,009 0.9100 $ 680,288.78 0.0278% $ 3,718.14 $ 929.54

7D WEST TRAVIS CO MUD NO 5 $ 187,389,075 0.2800 $ 524,689.41 0.0214% $ 2,867.71 $ 716.93

7E VILLAGE OF THE HILLS $ 331,575,967 0.0298 $ 98,809.64 0.0040% $ 540.05 $ 135.01

7F VILLAGE OF POINT VENTURE $ 172,178,478 0.0900 $ 154,960.63 0.0063% $ 846.94 $ 211.74

7G WILBARGER CRK MUD NO 1 $ 12,900,418 0.9500 $ 122,553.97 0.0050% $ 669.82 $ 167.46

7H WILBARGER CRK MUD NO 2 $ 3,589,986 0.9500 $ 34,104.87 0.0014% $ 186.40 $ 46.60

70 TRAVIS CO MUD NO 2 $ 112,312,211 0.9700 $ 1,089,428.45 0.0445% $ 5,954.31 $ 1,488.58

71 TRAVIS CO ESD NO 14 $ 1,004,564,738 0.1000 $ 1,004,564.74 0.0411% $ 5,490.48 $ 1,372.62

72 TRAVIS CO ESD NO 12 $ 991,971,296 0.1000 $ 991,971.30 0.0405% $ 5,421.65 $ 1,355.41

77 TRAVIS CO ESD NO 8 $ ,458,153,678 0.1000 $ 1,458,153.68 0.0596% $ 7,969.58 $ 1,992.40

78 NW TR CO RD DIST 3 GLDN TRI $ 393,848,073 0.1550 $ 610,464.51 0.0249% $ 3,336.51 $ 834.13

8C TRAVIS CO MUD NO 3 $ 484,389,850 0.4800 $ 2,325,071.28 0.0950% $ 12,707.75 $ 3,176.94

8E RNCH @ CYPRSS CRK MUD 1 $ 67,391,072 0.7065 $ 476,117.92 0.0195% $ 2,602.24 $ 650.56

8G WMSN-TR CO WCID NO 1D $ 254,382,261 0.4210 $ 1,070,949.32 0.0438% $ 5,853.31 $ 1,463.33

8H BELLA VISTA MUD $ 100,104,358 0.5042 $ 504,726.17 0.0206% $ 2,758.60 $ 689.65

31

Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11)

2011 Tax Rate

Total Levy - 2011

Percent Liability

2013 Estimated Liability Quarterly Payment

8I WMSN-TR CO WCID NO 1F $ 50,658,644 0.9000 $ 455,927.80 0.0186% $ 2,491.89 $ 622.97

8J WMSN-TR CO WCID NO 1G $ 237,033,480 0.5565 $ 1,319,091.32 0.0539% $ 7,209.54 $ 1,802.39

83 CITY OF BEE CAVE $ 825,055,633 0.0200 $ 165,011.13 0.0067% $ 901.87 $ 225.47

84 NORTHTOWN MUD $ 423,263,811 0.7500 $ 3,174,478.58 0.1297% $ 17,350.21 $ 4,337.55

9B TRAVIS CO ESD NO 2 $ 5,908,378,160 0.1000 $ 5,908,378.16 0.2414% $ 32,292.43 $ 8,073.11

9C TRAVIS CO MUD NO 4 $ 52,813,202 0.7296 $ 385,325.12 0.0157% $ 2,106.01 $ 526.50

9D LAKESIDE WCID NO 1 $ 105,570,166 0.9000 $ 950,131.49 0.0388% $ 5,192.97 $ 1,298.24

9G LAKESIDE WCID NO 2A $ 181,848 0.9700 $ 1,763.93 0.0001% $ 9.64 $ 2.41

9H LAKESIDE WCID NO 2B $ 67,394,051 0.9700 $ 653,722.29 0.0267% $ 3,572.94 $ 893.24

9I LAKESIDE WCID NO 2C $ 59,748,828 0.9700 $ 579,563.63 0.0237% $ 3,167.62 $ 791.91

9J LAKESIDE WCID NO 2D $ 52,067,051 0.9700 $ 505,050.39 0.0206% $ 2,760.37 $ 690.09

4J TRAVIS CO MUD NO 11 $ 122,689,634 0.7725 $ 947,777.42 0.0387% $ 5,180.11 $ 1,295.03

4K TRAVIS CO MUD NO 12 $ 6,813,122 1.0000 $ 68,131.22 0.0028% $ 372.37 $ 93.09

4L TRAVIS CO MUD NO 13 $ 6,824,124 1.0000 $ 68,241.24 0.0028% $ 372.97 $ 93.24

5J KELLY LANE WCID NO 1 $ 50,194,353 0.9500 $ 476,846.35 0.0195% $ 2,606.22 $ 651.56

5K KELLY LANE WCID NO 2 $ 2,993,862 0.9500 $ 28,441.69 0.0012% $ 155.45 $ 38.86

1K BELVEDERE MUD $ 56,988,688 0.4500 $ 256,449.10 0.0105% $ 1,401.63 $ 350.41

2K PRESIDENTIAL GLEN MUD $ 6,404,240 0.5019 $ 32,142.88 0.0013% $ 175.68 $ 43.92

7J LAKESIDE MUD NO 3 $ 37,814,658 0.9000 $ 340,331.92 0.0139% $ 1,860.09 $ 465.02

8K TRAVIS CO ESD NO 13 $ 47,644,304 0.1000 $ 47,644.30 0.0019% $ 260.40 $ 65.10

1L BASTROP-TRAVIS COUNTIES ESD NO 1 $ 97,623,587 0.0952 $ 92,937.65 0.0038% $ 507.95 $ 126.99

7K SUNFIELD MUD NO 1 $ 5,938 0.9000 $ 53.44 0.0000% $ 0.29 $ 0.07

8L TRAVIS CO BEE CAVE ROAD DIST NO 1 $ 122,124,986 0.9600 $ 1,172,399.87 0.0479% $ 6,407.79 $ 1,601.95

32

Entity ID Jurisdiction 2011 Taxable (Cert 10/3/11)

2011 Tax Rate

Total Levy - 2011

Percent Liability

2013 Estimated Liability Quarterly Payment

2N NORTH AUSTIN MUD NO 1 $ 74,471,018 0.3819 $ 284,404.82 0.0116% $ 1,554.42 $ 388.61

2L TRAVIS CO MUD NO 16 $ 13,950,539 0.9500 $ 132,530.12 0.0054% $ 724.35 $ 181.09

3M WILLIAMSON/TRAVIS MUD NO 1 $ 89,815,555 0.6620 $ 594,578.97 0.0243% $ 3,249.69 $ 812.42

8N ANDERSON MILL LIMITED DISTRICT $ 7,172,323 0.1300 $ 9,324.02 0.0004% $ 50.96 $ 12.74

9L WCID 17 SERENE HILLS (DA) $ 770,709 0.6500 $ 5,009.61 0.0002% $ 27.38 $ 6.85

TOTALS $ 2,447,158,676.58 100.0000% $13,375,023.02 $ 3,343,755.76

Amount due from Jurisdictions $13,375,023

Refund 2011 Surplus Funds $ -

Total Revenue to TCAD $13,375,023

Cost of Service to Jurisdictions 0.5466%

* Note: The liabilities shown above have been calculated based on the 2011 tax rate and the 2011 levy. When the 2012 tax rates and levies are set, the numbers will be recalculated. This will change individual liabilities depending upon the tax rates set, levy of each jurisdiction, and the taxable values established for each jurisdiction for 2012.

33

Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget

# Personnel 9 6 13 13 13 7 8 17 42 128

Salaries 629,627 476,871 749,815 483,281 568,136 430,808 392,627 788,049 1,898,301 6,417,516

Overtime 4,000 2,000 2,500 15,000 1,200 2,500 25,000 52,200 Temporary/Contract/Part Time 5,000 7,000 5,000 32,000

Auto Allowance 8,250 13,200 64,200 37,800 57,600 184,800 365,850

Medicare Tax 9,307 7,135 11,803 7,008 8,238 6,247 6,241 12,262 30,205 98,446

Retirement Contribution 109,119 83,652 138,383 82,158 96,583 73,237 73,173 143,760 354,127 1,154,192

Health Insurance 190,241 67,368 145,965 145,965 145,965 78,596 89,824 190,877 471,578 1,511,378

Dental Insurance 3,240 2,160 4,680 4,680 4,680 2,520 2,880 6,120 15,120 46,080

Life Insurance 1,645 1,097 2,376 2,262 2,262 1,279 1,392 2,958 7,676 22,947

Disability Insurance 3,235 2,480 4,103 2,416 2,863 2,171 2,169 4,262 10,499 34,199 Employee Assistance Program 3,390 3,390

Workers Compensation 48,980 48,980 Unemployment Insurance 1,731 1,154 2,500 2,500 2,500 1,346 1,538 3,269 8,077 24,616 Payroll Allocation to ARB (7,500) (56,276) (63,776)

Total Payroll Costs 1,017,766 657,117 1,123,824 732,770 846,227 589,906 607,645 1,218,657 2,954,106 9,748,017

Printing 2,204 259 550 211 2,500 98,550 211 643 1,418 106,546

Paper 16,800 7,500 24,300 Postage & Freight- In House 1,350 181,000 182,350 Postage & Freight- Special Services 143,000 143,000

Operating Supplies 9,380 720 780 1,170 2,592 46,500 960 1,428 7,560 71,090 Operating Supplies- Equipment 73,090 3,000 76,090 Operating Supplies- Software 15,000 15,000 Furniture & Equipment under $1000 10,000 10,000

Information Services 3,500 549 300 480 4,829

34

Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total

Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Books, Publications, Subscriptions & Databases 1,850 6,520 11,930 12,600 500 2,887 250 10,431 1,100 48,068

Appraisal Guides 300 24,885 250 100 1,160 6,540 33,235

Microfilm 1,000 1,000

Records Management 2,940 2,940

Total Supplies 49,324 7,499 38,695 14,531 5,592 567,627 2,581 19,522 13,078 718,448

Dues & Memberships 9,970 1,640 755 55 110 540 605 1,825 15,500 Travel, Meals & Lodging 11,440 3,500 1,000 1,000 1,000 4,230 1,000 450 3,000 26,620

Training & Education 30,340 6,250 4,005 3,900 2,075 14,250 3,565 7,195 12,220 83,800 Advertising & Legal Notices 31,000 31,000

Employee Recognition 10,000 10,000

Board of Directors 25,000 25,000

Utilities 104,040 104,040

Telephone 25,800 25,800

Wireless Internet 5,400 5,400

Internet Services 24,860 24,860

Legal & Attorney 535,000 535,000 Legal & Attorney- Personnel 40,000 40,000

SOAH 2,100 2,100

Arbitration Refunds 28,125 28,125 Legal Fees- Expert Witness 75,000 75,000

Accounting & Audit 15,500 15,500

Appraisal Services 56,700 56,700 Appraisal Services- Special -

Professional Services 17,800 78,800 96,600 Professional Services- TA 10,000 10,000

35

Budget Admin Appeals Commercial Customer Geo Info Information Land Per Prop Residential Total

Category Appraisal Service Systems Technology Appraisal Appraisal Appraisal Budget Professional Services- Payroll 23,000 23,000 Rental- Office Machines 15,200 15,200 Rental- Storage Space 18,200 9,600 27,800 Hardware/Equipment Maintenance 13,310 4,500 71,500 89,310 Building Maintenance 81,400 81,400 Building Cleaning Service 39,200 39,200 Software Maintenance 6,000 446,544 452,544 Property Insurance 5,250 5,250 Liability Insurance 22,700 22,700 Security Services 26,900 26,900 Aerial Photography 90,000 90,000 Deed Copies 4,000 4,000 Vehicle Fuel 2,400 2,400 Vehicle Maintenance 600 600 Bank Fees 5,400 5,400 Credit Card Fees - Appraisal Review Board 629,646 Total Services 642,550 651,615 5,760 4,955 11,575 749,894 5,105 8,250 17,045 2,726,395

Capital Equipment 10,000 3,500 25,000 131,663 12,000 182,163 Debt Service-Principal - Debt Service-Interest - Total Capital & Debt 10,000 3,500 -

- 25,000 131,663

-

- 12,000 182,163

Total Expenditure 1,704,640 1,319,731 1,168,279 752,256 888,394 2,039,090 615,331 1,246,429 3,011,229 13,375,023

Total 2013 Budget $13,375,023

36

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37

Departmental Budget Recap

Department Number of 2012 % of TCAD

Employees Budget Budget

Administration 9 $1,719,640 12.86%

Appeals 6 $1,319,731 9.87%

Commercial Appraisal 13 $1,168,279 8.73%

Customer Service 13 $752,256 5.62%

Geographic Information Systems 13 $888,394 6.64%

Information Technology 7 $2,039,090 15.25%

Land Appraisal 8 $615,331 4.60%

Personal Property Appraisal 17 $1,246,429 9.32%

Residential Appraisal 42 $2,996,229 22.40%

Appraisal Review Board * $629,646 4.71%

Total Appraisal District 128 $13,375,023 100.00%

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

% of Total Budget

Administration12.86%

Appeals9.87%

Commercial Appraisal8.73%

Customer Service 5.62%

Geographic Information Systems6.64%

Information Technology15.25%

Land Appraisal 4.60%

Personal Property Appraisal

9.32%

Residential Appraisal22.40%

ARB4.71%

Payroll Cost by Division

Admin

Appeals

CommercialAppraisal

CustomerService

Geo Info Systems

IT

Land/Ag Appraisal

PersonalProperty

Appraisal

ResidentialAppraisal

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

Total Expenditures by Division

Admin Appeals Commercial

AppraisalCustomerService

Geo InfoSystems

Information Technology

Land/AgAppraisal

PersonalPropertyAppraisal

ResidentialAppraisal

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

38

Total Budget Comparisons

201313.37

201212.915

201112.690

201012.596

200911.857 2008

10.775

0

2

4

6

8

10

12

14

16

Mil

lio

ns

Budgeted Payroll Cost

20139.748

20129.478

20119.231

20108.972

20098.490 2008

7.546

0

2

4

6

8

10

12

Mill

ion

s

ARB Budget

20136.296

20127.288 2011

6.271

20106.993

20095.236 2008

4.720

0

2

4

6

8

$1

00

,00

0

39

Budgeted Full-Time Employees by Function

Budgeted FTE by Function

0102030405060708090

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

Budgeted AppraisalStaff

Budgeted InformationSystems Staff

BudgetedAdmin/General Staff

Function/Program 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Appraisal 65 65 65 63 61 64 65 69 78 78 79 Information Systems 37 37 36 36 36 37 37 38 37 36 35 Administration/General Operations 8 8 9 9 10 11 11 12 13 15 16 Total 110 110 110 108 107 112 113 119 128 129 130

40

Budgeted Full-time Employees vs. Actual Full-time Employees

Personnel Comparison

0

20

40

6080

100

120

140

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Budgeted Personnel

Actual Personnel

Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

# of Budgeted Personnel 110 108 107 112 113 119 128 129 130 128

Actual Personnel 93 102 110 103 111 119 120 123 NA NA

41

TRAVIS CENTRAL APPRAISAL DISTRICT DEPARTMENT BUDGETS

Employee Position Number

Positions Position Grade Hourly Range

Auto Allowance

Employee

Insurance*

Chief Appraiser 1 Exempt 62.02 8,250.00 980.90

Deputy Chief of Appraisal 1 Exempt 55.29 980.90

Human Resource Director 1 11 30.00 – 42.00 980.90

Finance and Facility Officer 1 10 28.33 – 39.67 980.90

Records Management Officer 1 8 25.00 – 35.00 980.90

Administration Coordinator 1 4 17.50 – 24.50 980.90

Administrative Assistant 1 4 17.50 – 24.50 980.90

Maintenance Technician 1 2 12.50 –17.50 980.90

Mail Clerk/Messenger 1 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Administration

Administration Coord.(1)

Records Mgmt. Officer(1)

Chief Appraiser(1)

Human Resource Director(1)

Finance & FacilitiesOfficer (1)

Mail Clerk Messenger(1)

Maintenance/Janitor(1)

Deputy Chief of Appraisal(1)

Administrative Asst.(1)

42

43

Function & Strategic Goals Administration

The Administration Department’s function is to plan, organize, direct and control

the business support functions related to human resources, budget, finance, purchasing, payroll, facilities maintenance, exemptions, records management and mail service. The administration department is comprised of the Chief Appraiser and her executive assistant, the Deputy Chief of Appraisal, the Human Resources department, the Finance Department, the Records Management Officer, and the maintenance and mail staff for the District.

Administration Department Strategic Goals

Goal 1 Director Input on Budget Goal 2 Timekeeping Goal 3 Management Training

Administration Number of Personnel 9

2013 Budget Detail Description

Salaries $629,627 See detailed personnel listing

Overtime $4,000 Overtime

Seasonal & Temporary $5,000 Temporary accounting/HR assistant during busy season

Auto Allowance $8,250 See detailed personnel listing

Medicare Tax $9,307

District pays a matching 1.45% contribution of gross wages

Retirement $109,119

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $190,241 101,052

District pays an average contribution of $935.67 per employee per month

89,189

Direct Pay Funding- Average payout of funding for employees. Each employee is eligible for $2,500 in direct pay funding.

Dental Insurance $3,240

District pays an average contribution of $30.00 per employee per month

Life Insurance $1,645

District pays an average contribution of $15.23 per employee per month

Disability Insurance $3,235

District pays a participation of .504% of base salary per employee per month

Employee Assistance Program $3,390

District pays $282.50 per month to participate in the Interface EAP program.

Workers Compensation $48,980

This amount was calculated on a per employee basis. The cost per employee is $376.77. All employees of the District are budgeted under Admin for worker's compensation.

Unemployment Insurance $1,731

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $1,017,766

44

45

Administration Number of Personnel 9

2013 Budget Detail Description

Printing $2,204 500 Accounts Payable Checks

250 ARB Payroll Checks

250 Check Request Forms

250 Leave Request Forms

700 Printing of Chief Appraiser's Performance Review

163 Business Cards (Avg. of 5 sets per year at $32.50

each)

12 ID Badges (Avg. of 4 per year at $3 each)

79 Name Plates (Avg. of 4 per year at $19.80 each)

Paper $16,800 16,800 Copy Paper- 12 orders of 45 cartons at $1,400

each

Postage & Freight- In House $1,350 300 Federal Express Charges

1,050 PO Box Rental

Operating Supplies $9,380 6,480 Office Supplies- $60 per employee per month

1,500 Records Management Storage Boxes

1,300 First Aid Supplies

100 Postage Meter Supplies

Furniture and Equipment under $1,000 $10,000 Non-capitalizable Furniture and Equipment

Information Services $3,500 3,000 Metro Study

500 RealtyTrac

$1,850 300 Austin American Statesman Books/Publications/Subscriptions/Data Bases 100 Austin Business Journal

500 GASB Pronouncements

200 Survey Monkey

750 Miscellaneous publications

Appraisal Guides $300 300 Texas Property Tax Code

Microfilm $1,000 500 Microfilming - Certified Appraisal Roll

500 Microfilming - Permanent Records ($300 X 3 Times)

Records Management $2,940 1,440 Shredding - $120/Month

1,500 CT Shredding - Warehouse Records Destruction

Total Supplies $49,324

46

Administration Number of Personnel 9 2013 Budget Detail Description

Dues & Memberships $9,970 2,500 Walnut Creek Improvement Association

100 Metro CAD

500 TASB Risk Management Fund

480 ARMA Dues

110 Texas Department of Licensing & Regulation

35 Texas Social Security Program - ERS

360 Government Finance Officers Association

75

Government Treasurers' Organization of Texas

1,800 TAAD Annual Membership

100 Comptroller's Coop Membership

400 IAAO Memberships

3,000 Other

100 TAAO Membership

410 IREM Membership

Travel/Meals/Lodging $11,440 8,400

TAAD Conference - 12 Hotel Rooms @ $700/Room

540 TAAD Conference - Meals

500 Records Manager

1,000 IAAO Conference- Hotel Rooms & Meals

1,000

GIS/CAMA Conference- Hotel Rooms & Meals

Training & Education $30,340 2,100 Chief Appraiser

1,500 Human Resources Director

1,500 Finance & Facilities Officer

1,050 Records Management

1,500 Other Administrative Staff

400 IAAO Conference

500 GIS/CAMA Conference

2,100 TAAD Conference

10,000 IAAO In-house Training Classes

3,000 Management Training

350 Property Tax Institute

750 Legislative Update

300

Certified Public Finance Officer- Certification Materials

500 Certified Public Finance Officer- 2 of 5 Exams

1,500 Tuition Reimbursement for TCAD Employees

1,500 Angelou Economic Forecast Forum

1,000 IREM Economic Forecast Forum

500 Social Security Presentation

290 USPAP Refresher

Services- Subtotal $51,750

47

Administration 2013

Services- Continued Budget Detail Description

Advertising/Legal Notices $31,000 7,000 Property Tax Benefits

7,000 Property Tax Protest Procedures

7,000 ARB Notice Accepting Application

4,000 Notice of Budget

3,000 Other Notices

3,000 Employment Ads $250/month

Utilities $104,040 96,000 Electricity & Water - $8,000/Month

4,200 Trash Pickup - $350/Month

1,440 Recycling - $120/Month

2,400 Cable- $200 per month

Telephone & Communication $25,800 Local/Long Distance Telephone - $2,150/Month

Wireless Internet $5,400 AT&T Mobility wireless data cards

Employee Recognition $10,000 Employee recognition

Board of Directors $25,000 10,000 Taxpayer Liaison Officer

10,000 General Counsel

5,000 Other costs associated with the BOD

Legal & Attorney- Personnel $40,000 Human resources legal costs

Accounting & Audit $15,500 14,500 Annual Audit Cost

1,000 CAFR & Budget Submission to GFOA

Appraisal Services $56,700 27,300 Industrial, Utility & Mineral Appraisals

29,400 Semiconductor/Manufacturing Appraisals

Professional Services $17,800 7,000 Direct Pay Administrative Fee

3,300 Flex System Administrative Fee

5,000 Public Relations

1,000 Phone System Voice Work

1,000 Software Assistance

500 Interpreter

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

Rental Office Machines $15,200 800 Postage Security Devise Rental - Annual Charge

14,400 Copier Leases - $1,200/Month

Services- Subtotal $369,440

48

Administration 2013

Services- Continued Budget Detail Description

Rental Storage Space $18,200 15,000 Off-site warehouse & storage - $1,250/Month

3,200 Parking Lot Lease - $800/Month for 4 Months

Repair & Maintenance- Equipment $13,310 5,260 Pitney Bowes Mail Equipment

500 Fire Alarm System

850 Elevator Maintenance

200 Security System

3,000 Other Equipment

3,500 Phone System Maintenance

Building Repair/Maintenance $81,400 11,400 Grounds Maintenance - $950/Month

48,000 Building Maintenance - $5,000/Month

22,000 Replace 4 old A/C units

Building Cleaning Service $39,200 30,000 Janitorial Services - $3,500/Month

2,500 Excess paper products during protest season

3,000 Carpet Cleaning twice a year

1,200 Tile scrubbing once a year

2,500 Special Cleaning

Software Maintenance $6,000 6,000 MIP Accounting Software Annual Maintenance

Property Insurance $5,250 4,500 Real and Personal Property

750 Public Employee Dishonesty

Liability Insurance $22,700 7,500 General Liability

14,000 Errors & Omissions Liability

1,200 Automobile Liability

Security Services $26,900 4,200 Building Patrol - $350/Month

300 Security System Monitoring

400 Fire Alarm Monitoring

22,000 Armed security officer during ARB Hearings

Vehicle Fuel $2,400 Vehicle Fuel - $200/Month

Vehicle Maintenance $600 Vehicle Maintenance - $50/Month

Services- Subtotal $215,960

49

Administration 2013

Services- Continued Budget Detail Description

Bank Fees $5,400 Bank Charges - $450/Month

Capital Expenditures $10,000 Break Room Renovation

Services- Subtotal $15,400

Services-Subtotal from page 39 $51,750 Services-Subtotal from page 40 $369,440 Services-Subtotal from page 41 $215,960 Services-Subtotal from page 42 $15,400

Total Services $652,550

50

Administration 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 9 9 0 0.00%

Salaries 629,627 621,531 8,096 1.30%

Overtime 4,000 2,500 1,500 59.97%

Temporary/Contract/Part Time 5,000 - 5,000 N/A

Auto Allowance 8,250 8,250 - 0.00%

Medicare Tax 9,307 9,168 139 1.52%

Retirement 109,119 98,130 10,989 11.20%

Health Insurance 190,241 85,647 104,594 122.12%

Dental Insurance 3,240 2,700 540 20.00%

Life Insurance 1,645 1,566 79 5.03%

Disability Insurance 3,235 3,035 200 6.59%

Employee Assistance Program 3,390 270 3,120 1155.56%

Workers Compensation 48,980 3,391 45,589 1344.41%

Unemployment Insurance 1,731 3,115 (1,384) -44.44%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 1,017,766 839,304 178,462 21.26%

Printing 2,204

Paper 16,800 3,725 15,279 410.17%

Postage & Freight- In House 1,350

Postage & Freight-Special Services - - 1,350 N/A

Operating Supplies 9,380 7,700 1,680 21.82%

Operating Supplies- Equipment - - - N/A

Operating Supplies- Software - 4,000 (4,000) -100.00%

Furniture and Equipment under $1,000 10,000 10,000 - 0.00%

Information Services 3,500 Books/Publications/Subscriptions/Data Bases 1,850

Appraisal Guides 300 6,500 (850) -13.08%

Microfilm 1,000

Records Management 2,940 4,340 (400) -9.22%

Total Supplies 49,324 36,265 13,059 36.01%

51

Administration 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships 9,970 8,555 1,415 16.54%

Travel/Meals/Lodging 11,440 22,040 (10,600) -48.09%

Training & Education 30,340 7,650 22,690 296.60%

Advertising & Legal Notices 31,000 31,000 - 0.00%

Employee Recognition 10,000

Board of Directors 25,000 5,000 30,000 600.00%

Utilities 104,040 87,360 16,680 19.09%

Telephone 25,800

Wireless Internet 5,400

Internet Services - 27,600 3,600 13.04%

Attorney & Court Costs -

Attorney Costs- Personnel 40,000

SOAH -

Arbitration Refunds - 12,500 27,500 220.00%

Expert Witness Costs - - - N/A

Accounting & Audit 15,500 12,500 3,000 24.00%

Appraisal Services 56,700

Appraisal Services- Special - 27,500 29,200 106.18%

Professional Services 17,800

Professional Services- TA -

Professional Services- Payroll 23,000 34,500 6,300 18.26%

Rental Equipment 15,200 15,200 - 0.00%

Rent Expense 18,200 18,200 - 0.00%

Repair & Maintenance- Equipment 13,310 11,300 2,010 17.79%

Building Repair/Maintenance 81,400

Building Cleaning Services 39,200 78,800 41,800 53.05%

Software Maintenance 6,000 - 6,000 N/A

Property Insurance 5,250 7,000 (1,750) -25.00%

Liability Insurance 22,700 23,800 (1,100) -4.62%

Security Services 26,900 24,750 2,150 8.69%

Aerial Photography -

Deed Copies - - - N/A

Vehicle Fuel 2,400

Vehicle Maintenance 600 3,000 0 0.00%

Bank Fees 5,400

Credit Card Fees - 3,000 2,400 80.00%

Appraisal Review Board - - - N/A

Total Services 642,550 461,255 181,295 39.30%

Administration 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment 10,000 - 10,000 N/A

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt 10,000 - 10,000 N/A

Total Expenditures 1,719,640 1,336,824 382,816 28.64%

Administration Total Expenditures Comparison

$1,719,640

$1,336,824

-

400,000

800,000

1,200,000

1,600,000

2,000,000

2013 2012

52

53

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54

Employee Position Number

Positions Position Grade

Hourly Range

Auto Allowance

Employee

Insurance*

Sr. Litigation Attorney 1 14 35.00 – 49.00 2,400.00 980.90

Sr. Litigation Appraiser 1 14 35.00 – 49.00 4,800.00 980.90

Litigation Attorney 1 11 30.00 – 42.00 2,400.00 980.90 Arbitration Appraiser 1 9 26.67 – 37.33 3,600.00 980.90 Paralegals 2 5 19.17 – 26.83 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Appeals

55

Function & Strategic Goals The Appeals Department is responsible for representing the District in litigation matters including resolving District Court and State Office of Administrative Hearings lawsuits and arbitrations. The appeals department has other functions such as preparing and answering discovery, preparing pleadings and motions; attending depositions, formal hearings, mediations, and settlement conferences; pretrial preparation and trial attendance. The appeals department, specifically the Senior Litigation Attorney, provides the TCAD staff with legal advice on day-to-day issues that arise, including, but not limited to, exemption issues, tax code interpretation, contract review, open meetings issues, public information requests and personnel issues.

Appeals Department Strategic Goals

Goal 1 Managing lawsuits Goal 2 Communication Goal 3 Time management

Appeals

56

Appeals Number of Personnel 6 2013 Detail Description Budget Salaries $476,871 See detailed personnel listing Overtime $2,000 Overtime Auto Allowances $13,200 See detailed personnel listing Medicare Tax $7,135

District pays a matching 1.45% contribution of gross wages

Retirement $83,652

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $67,368

District pays an average contribution of $935.67 per employee per month

Dental Insurance $2,160

District pays an average contribution of $30.00 per employee per month

Life Insurance $1,097

District pays an average contribution of $15.23 per employee per month

Disability Insurance $2,480

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $1,154

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $657,117

57

Appeals Number of Personnel 6

2013 Detail Description

Budget

Printing $259 195 Business Cards- $32.50 per employee

24 Employee ID Badges- $4 per employee

40 Name Plates- Avg. of 2 per year at $19.80 ea.

Operating Supplies $720 $10 per employee per month - office supplies

$6,520 3,600 West Payment Center Information Charges Books/Publications/Subscriptions/Data Bases 400 Texas Cause of Action 2013

200 Texas Rules of Civil Trials

100 Texas Pretrial Deadline Calculator

300 Texas Civil Forms

200 Texas Rules of Evidence Handbook

400 Texas Practice Handbook on Discovery

500 Other Miscellaneous Publications

220 Wallstreet Journal

600 Marshall & Swift Valuation Service

Total Supplies $7,499

58

Appeals Number of Personnel 6

2013

Budget Detail Description

Dues & Memberships $1,640 1,210 Appraisal Institute

110 TDLR License Renewal

320 Paralegal Division Annual Membership

Travel/Meals/Lodging $3,500 For use in conjunction with appraisal courses & meetings

Training & Education $6,250 1,000 Sr. Litigation Attorney

1,000 Litigation Attorney

1,000 Sr. Litigation Appraiser

500 Arbitration Appraiser

750 Paralegal (2)

2,000 Legal Seminar - 7 Hotel Rooms

Attorney & Court Costs $535,000 Outside attorneys' fees, court costs & arbitration fees; legal settlements

SOAH $2,100 Estimated 7 per year at $300 each

Arbitration Refunds $28,125 Estimated 125 per year at $225 each

Expert Witness Costs $75,000 Expert Witness Costs

Capital Equipment $3,500 To implement Amicus software

Total Services $655,115

59

Appeals Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

# Personnel 6 7 (1) -14.29%

Salaries 476,871 528,175 (51,304) -9.71%

Overtime 2,000 - 2,000 N/A

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance 13,200 13,200 - 0.00%

Medicare Tax 7,135 7,850 (715) -9.11%

Retirement 83,652 84,021 (369) -0.44%

Health Insurance 67,368 66,615 753 1.13%

Dental Insurance 2,160 2,100 60 2.86%

Life Insurance 1,097 1,218 (121) -9.97%

Disability Insurance 2,480 2,599 (119) -4.58%

Employee Assistance Program - 210 (210) -100.00%

Workers Compensation - 2,637 (2,637) -100.00%

Unemployment Insurance 1,154 2,423 (1,269) -52.38%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 657,117 711,048 (53,931) -7.58%

Printing 259

Paper - - 259 N/A

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 720 1,260 (540) -42.86%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases 6,520

Appraisal Guides -

6,800 (280) -4.12%

Microfilm -

Records Management - - - 0.00%

Total Supplies 7,499 8,060 (561) -6.96%

60

Appeals Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Dues & Memberships 1,640 3,750 (2,110) -56.27%

Travel/Meals/Lodging 3,500 3,250 250 7.69%

Training & Education 6,250 5,500 750 13.64%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs 535,000

Attorney Costs- Personnel -

SOAH 2,100

Arbitration Refunds 28,125

487,500 77,725 15.94%

Expert Witness Costs 75,000 60,000 15,000 25.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 651,615 560,000 91,615 16.36%

61

Appeals Total Expenditure Comparison

$1,319,731

$1,279,108

1,250,000

1,260,000

1,270,000

1,280,000

1,290,000

1,300,000

1,310,000

1,320,000

1,330,000

2013 2012

Appeals Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Capital Equipment 3,500 - 3,500 N/A

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt 3,500 - 3,500 N/A

Total Expenditures 1,319,731 1,279,108 40,623 3.18%

62

Employee Position Number

Positions Position Grade

Hourly Range

Auto Allowance

Employee

Insurance*

Director Commercial Appraisal 1 11 30.00 – 42.00 4,800.00 980.90

Commercial Appraisal Managers 2 8 25.00 – 35.00 13,200.00 980.90

Special Projects Appraiser 1 7 23.33 – 32.67 6,600.00 980.90

Commercial Appraisers 6 6 21.67 – 30.33 39,600.00 980.90

Commercial Support Manager 1 6 21.67 – 30.33 980.90

Support Specialist III 1 3 15.00 – 21.00 980.90

Support Specialist I 1 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Commercial Appraisal

63

Function and Strategic Goals The Commercial Appraisal department is responsible for appraising all commercial properties within Travis County, including all multifamily properties of five units and larger, retail, office, industrial and lodging properties. This department must gather the data pertaining to quality, classification and value of complex commercial properties. They are responsible for scheduling that allows for the systematic processing of commercial protests in a timely manner that will allow the District to certify timely as well as perform appraisals, data collection, sales analysis and estimates for construction costs for various types of commercially properties.

Commercial Department Strategic Goals

Goal 1 Complete fieldwork and valuation for first run

Goal 2 Accuracy (under 5% change during protest)

Goal 3 Data collection (sales) and evidence preparation

Commercial Appraisal

64

Commercial Appraisal Number of Personnel 13

2013

Budget Detail Description

Salaries $749,815 See detailed personnel listing

Overtime $0 Overtime

Auto Allowances $64,200 See detailed personnel listing

Medicare Tax $11,803

District pays a matching 1.45% contribution of gross wages

Retirement $138,383

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $145,965

District pays an average contribution of $935.67 per employee per month

Dental Insurance $4,680

District pays an average contribution of $30.00 per employee per month

Life Insurance $2,376

District pays an average contribution of $15.23 per employee per month

Disability Insurance $4,103

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $2,500

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $1,123,824

65

Commercial Appraisal Number of Personnel 13

2013 Budget Detail Description

Printing $550 422 Business Cards- $32.50 per employee

9 Employee ID Badges- Avg. of 3 per year at $3 each

119 Name Plates- Avg. of 6 per year at $19.80 each

Operating Supplies $780 $5 per employee per month

Information Services $549 359 Loopnet.com- Commercial Sales Info

190 Realtyrates.com Books/Publications/ Subscriptions/Data Bases $11,930 3,500 Austin Investors Interest 80 Austin Business Journal 2,000 Other miscellaneous subscriptions 350 Annual Trends PKF Consulting 6,000 Reis Services Subscription

Appraisal Guides $24,885 125 Austin Area Apartment Survey 250 Austin Office Market Survey 250 Austin Area Multi-tenant Retail Survey 260 Texas Property Tax Codes 2013

24,000

CoStar annual subscriptions & other publications for aiding in appraising commercial properties

Total Supplies $38,695

Dues & Memberships 755 550 TDLR Registration Appraisal Licenses @

$55 each

205 IREM Membership for C. Brown Training & Education 4,005 250 TAAD Course #4 200 TAAD Course #32 375 TAAD Level III Review & Test 500 TAAD Course #5 750 TAAD Course #7 580 TAAD Course #31 1,350 Legal Seminar Travel/Meals/Lodging 1,000 To use in conjunction with conferences & seminars Total Services $5,760

66

Commercial Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

# Personnel 13 13 0 0.00%

Salaries 749,815 803,602 (53,787) -6.69%

Overtime - - - 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance 64,200 64,200 - 0.00%

Medicare Tax 11,803 11,652 151 1.30%

Retirement 138,383 124,719 13,664 10.96%

Health Insurance 145,965 123,713 22,252 17.99%

Dental Insurance 4,680 3,900 780 20.00%

Life Insurance 2,376 2,262 114 5.03%

Disability Insurance 4,103 3,857 246 6.37%

Employee Assistance Program - 390 (390) -100.00%

Workers Compensation - 4,898 (4,898) -100.00%

Unemployment Insurance 2,500 4,500 (2,000) -44.44%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 1,123,824 1,147,693 (23,869) -2.08%

Printing 550

Paper - 400 150 N/A

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 780 2,340 (1,560) -66.67%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services 549 Books/Publications/Subscriptions/Data Bases 11,930

Appraisal Guides 24,885

29,300 8,064 27.52%

Microfilm -

Records Management - - - 0.00%

Total Supplies 38,695 32,040 6,655 20.77%

67

Commercial Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Dues & Memberships 755 1,000 (245) -24.50%

Travel/Meals/Lodging 1,000 1,000 - 0.00%

Training & Education 4,005 5,000 (995) -19.90%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 5,760 7,000 (1,240) -17.71%

68

Commercial Appraisal Total Expenditures Comparison

$1,168,279

$1,186,733

1,100,000

1,120,000

1,140,000

1,160,000

1,180,000

1,200,000

2013 2012

Commercial Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Capital Equipment - - - 0.00%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt - - - 0.00%

Total Expenditure 1,168,279 1,186,733 (18,454) -1.56%

69

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Employee Position Number

Positions Position Grade Hourly Range Allowances

Employee

Insurance*

Customer Service Director 1 11 30.00 – 42.00 980.90

Asst. Director Customer Service 1 6 21.67 – 30.33 980.90

Exemptions Administrator 1 5 19.17 – 26.83 980.90

Customer Service Representatives 9 2 12.50 –17.50 980.90

Receptionist 1 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Customer Service

70

71

Function and Strategic Goals The Customer Service Department is responsible for representing the District in frequent contact with the public. This department assists property owners, property tax professionals, attorneys and the general public with any request. The customer service department administers homestead, veterans, disability and over-65 exemptions, as well as answering general questions received primarily from walk-in and telephone inquiries. This department is responsible for ensuring that exemptions are fairly and consistently granted per the Texas Property Tax Code.

Customer Service Department Strategic Goals

Goal 1 Efficiency in processing exemptions Goal 2 Improving customer service Goal 3 Cross training on other department functions

Customer Service

72

Customer Service Number of Personnel 13

2013

Budget Detail Description

Salaries $483,281 See detailed personnel listing

Overtime $2,500 Overtime

Auto Allowances $ 0 See detailed personnel listing

Medicare Tax $7,008

District pays a matching 1.45% contribution of gross wages

Retirement $82,158

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $145,965

District pays an average contribution of $935.67 per employee per month

Dental Insurance $4,680

District pays an average contribution of $30.00 per employee per month

Life Insurance $2,262

District pays an average contribution of $15.23 per employee per month

Disability Insurance $2,416

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $2,500

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $732,770

73

Customer Service Number of Personnel 13

2013 Budget Detail Description

Printing $211 162 Business Cards-Avg. of 5 sets per year at

$32.50 each

9 ID Badges- (Avg. of 3 per year at $3 each)

40 Name Plates- Avg. of 2 per year at $19.80 ea.

Information Service $ 300 Death Data File from TX Dept of State Health Services

Operating Supplies $1,170 Office Supplies- $7.50 per employee per month

$12,600 9,000 Accurint publication Books/Publications/ Subscriptions/Data Bases 3,600 Lexis Nexis

Appraisal Guides $250 2013 Texas Property Tax Codes

Total Supplies $14,531

Dues & Memberships $55 TDLR Registration Appraisal Licenses

Training & Education $3,900 3,000 In House Customer Service Training

275 TAAD Course #2

250 TAAD Course #3

175 Property Tax Institute

200 Legislative Update

Travel/Meals/Lodging $1,000

For use in conjunction with appraisal courses and meetings

Total Services $4,955

74

Customer Service Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

# Personnel 13 14 (1) -7.14%

Salaries 483,281 521,901 (38,619) -7.40%

Overtime 2,500 2,500 - 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance - - - 0.00%

Medicare Tax 7,008 7,568 (560) -7.40%

Retirement 82,158 80,999 1,159 1.43%

Health Insurance 145,965 133,229 12,736 9.56%

Dental Insurance 4,680 4,200 480 11.43%

Life Insurance 2,262 2,436 (174) -7.14%

Disability Insurance 2,416 2,505 (89) -3.54%

Employee Assistance Program - 420 (420) -100.00%

Workers Compensation - 5,275 (5,275) -100.00%

Unemployment Insurance 2,500 4,846 (2,346) -48.41%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 732,770 765,878 (33,108) -4.32%

Printing 211

Paper - 1,000 (789) N/A

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 1,170 6,250 (5,080) -81.28%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services 300 Books/Publications/Subscriptions/Data Bases 12,600

Appraisal Guides 250

9,800 3,350 34.18%

Microfilm -

Records Management - - - 0.00%

Total Supplies 14,531 17,050 (2,519) -14.77%

75

Customer Service Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Dues & Memberships 55 200 (145) -72.50%

Travel/Meals/Lodging 1,000 1,000 - 0.00%

Training & Education 3,900 4,388 (488) -11.12%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 4,955 5,588 (633) -11.33%

Customer Service Budget 2013 2012 Change % Change

Category Budget Budget 12-13 12-13

Capital Equipment - - - 0.00%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt - - - 0.00%

Total Expenditure 752,256 788,516 (36,260) -4.60%

Customer Service Total Expenditures Comparison

$752,256

$788,516

720,000

730,000

740,000

750,000

760,000

770,000

780,000

790,000

800,000

2013 2012

76

77

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Employee Position Number

Positions Position Grade

Hourly Range

Auto Allowance

Employee

Insurance*

Director GIS 1 11 30.00 – 42.00 980.90 GIS/PACS Manager 1 6 21.67 – 30.33 980.90

Sr. GIS/PACS Technicians 2 6 21.67 – 30.33 980.90

GIS/Software Technicians 3 4 17.50 – 24.50 980.90

Records Specialists 6 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Geographic Information Systems

78

Geographic Information Systems

Function & Strategic Goals The Geographic Information Systems (GIS) department is responsible for maintaining an ArcSDE Geodatabase, which includes analyzing, compressing, versioning, creating new feature classes, adding new database fields, updating attribute indexes, adding new attribute indexes, and domains. This department is also responsible for updating the GIS layers in the ArcSDE Geodatabase, file and personal geodatabases, and creating shapefiles for field representatives and external users.

GIS Department Strategic Goals Goal 1 Completing work Goal 2 Training Goal 3 Updating maps

79

80

Geographic Information Systems Number of Personnel 13

2013

Budget Detail Description

Salaries $563,736 See detailed personnel listing

Overtime $15,000 Overtime

Auto Allowances $ - See detailed personnel listing

Medicare Tax $8,174

District pays a matching 1.45% contribution of gross wages

Retirement $95,835

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $145,965

District pays an average contribution of $935.67 per employee per month

Dental Insurance $4,680

District pays an average contribution of $30.00 per employee per month

Life Insurance $2,262

District pays an average contribution of $15.23 per employee per month

Disability Insurance $2,841

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $2,500

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $ 846,227

81

Geographic Information Systems Number of Personnel 13

2013

Budget Detail Description

Printing $91 65 Business Cards- Avg. of 2 per year at

$32.50 each

6 ID Badges- Avg. of 2 per year at $3 each

20 Name plates- Average of 1 per year at $19.80

Paper $2,500 2,500 Plotter Paper

Operating Supplies $2,592 1,092 Office Supplies- $7 per month per employee

1,500 Printing Supplies for field maps

$500

Books/Publications/ Subscriptions/Data Bases

Outside information sources, databases, directories, and other subscription

Total Supplies $5,592

Training & Education $2,075 75 Association of Texas Appraisers

2,000 GIS/CAMA Conference

Travel/Meals/Lodging $1,000

For use in conjunction with appraisal courses and meetings, specifically the TAAD Conference

Repair & Maintenance Equipment $4,500 Xerox 6204 Copier Maintenance

Deed Copies $4,000 Deed copies from the Travis County Clerk

Capital Equipment $25,000 New Xerox Copier

Total Services $ 36,575

82

Geographic Information Systems 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 13 14 (1) -7.14%

Salaries 568,136 605,005 (36,869) -6.09%

Overtime 15,000 25,313 (10,313) 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance - - - 0.00%

Medicare Tax 8,238 8,773 (535) -6.10%

Retirement 96,583 93,897 2,686 2.86%

Health Insurance 145,965 133,229 12,736 9.56%

Dental Insurance 4,680 4,200 480 11.43%

Life Insurance 2,262 2,436 (174) -7.14%

Disability Insurance 2,863 2,904 (41) -1.40%

Employee Assistance Program - 420 (420) -100.00%

Workers Compensation - 5,275 (5,275) -100.00%

Unemployment Insurance 2,500 4,846 (2,346) -48.41%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 846,227 886,298 (40,071) -4.52%

Printing 2,500

Paper - 8,500 (6,000) N/A

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 2,592 5,100 (2,508) -49.18%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases 500

Appraisal Guides -

500 - 0.00%

Microfilm -

Records Management - - - 0.00%

Total Supplies 5,592 14,100 (8,508) -60.34%

83

Geographic Information Systems 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships - - - 0.00%

Travel/Meals/Lodging 1,000 2,000 (1,000) -50.00%

Training & Education 2,075 5,238 (3,163) -60.39%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment 4,500 6,000 (1,500) -25.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies 4,000 4,000 - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 11,575 17,238 (5,663) -32.85%

Geographic Information Systems 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment 25,000 - 25,000 N/A

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt 25,000 - 25,000 N/A

Total Expenditure 888,394 917,636 (29,242) -3.19%

GIS Total Expenditures Comparison

$888,394

$917,636

870,000

880,000

890,000

900,000

910,000

920,000

2013 2012

84

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Information Technology

86

Employee Position Number

Positions Position Grade

Hourly Range

Auto Allowance

Employee

Insurance*Director of Information Technology 1 12 31.67 – 44.33 980.90

Operations Manager 1 10 28.33 – 39.67 980.90

Network Support Manager 1 9 26.67 – 37.33 980.90

Database Analyst 1 9 26.67 – 37.33 980.90

Help Desk Technical Support 1 6 21.67 – 30.33 980.90

Tech. Support Specialist 1 4 17.50 – 24.50 980.90

Help Desk Application Support 1 4 17.50 – 24.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

87

Function and Strategic Goals Information Technology

The Information Technology (IT) department manages the activities of the information technology environment including the network, security, database, and CAMA software administration. This department is highly technical in all areas for troubleshooting, evaluating, and recommending changes to current and future network requirements to meet the District’s needs. The IT department works closely with management and the District’s software vendor to help design and implement new software features and programming changes, including changes required by legislative mandate. This department coordinates supplement processing with entities and district staff, works with various departments of the taxing units to electronically exchange information, and provide data/information for all taxing units as requested and also processes records requests requiring computer generated information.

Information Technology Department Strategic Goals

Goal 1 Website upgrades Goal 2 Phone system upgrades Goal 3 Cross train staff Goal 4 PC upgrades Goal 5 PACS enhancements

88

Information Technology Number of Personnel 7

2013

Budget Detail Description

Salaries $430,808 See detailed personnel listing

Payroll Allocation to ARB $ (7,500) TCAD employee cost allocated to ARB

Auto Allowances $ - See detailed personnel listing

Overtime $1,200 Overtime

Medicare Tax $6,247

District pays a matching 1.45% contribution of gross wages

Retirement $73,237

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $78,596

District pays an average contribution of $935.67 per employee per month

Dental Insurance $2,520

District pays an average contribution of $30.00 per employee per month

Life Insurance $1,279

District pays an average contribution of $15.23 per employee per month

Disability Insurance $2,171

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $1,346

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $589,906

89

Information Technology Number of Personnel 7

2013

Budget Detail Description

Printing $98,550 10,000 Notice of Protest Inserts

3,500 Certified Mailer Inserts

7,500 Taxpayer Evidence

7,750 Renditions

45,000 Notice of Appraised Value Printing

2,500 Board Order Inserts

1,000 SOAH Arbitration Notices

1,300 BPP Return Envelopes

20,000 TCAD Envelopes

Paper $7,500 2,500 IT Paper

5,000 Paper for in-house mailings

Postage & Freight $181,000 13,000 Renditions postage

13,000 Notice of Protest Mailings

5,000 Ag Denial Letters & Correspondence

150,000 General Mail Postage

Postage- Special Services $143,000 130,000 Notice of Appraised Values Postage

13,000 Notice of Protest Mailings

Operating Supplies $46,500 15,000 Printing Supplies

27,000 Office & PC Supplies

4,500 Field Card Printing Supplies

Operating Supplies- Software $15,000 See Operating Supplies-Software Details

Operating Supplies- Equipment $73,090 See Operating Supplies- Equipment Details

$2,887 180 SQL Server Magazine Books/Publications/ Subscription/Data Bases 450 Manuals

375 Lynda Tutorial Subscription

1,882 Various TrainSignal Publications

Appraisal Guides $100 Texas Property Tax Code 2013

Total Supplies $567,627

90

Information Technology Number of Personnel 7 2013 Budget Detail Description

Dues & Memberships $110 110 TDLR Registration

Training & Education $14,250 3,000 TAAD Courses 600 TAAD Seminar 150 PTD Conference 500 TA Conference 10,000 Network Training

Travel/Meals/Lodging $4,230 2,360

Travel Expenses while at TAAD Conference

1,870

Travel Expenses while at TA Conference

Professional Services $78,800 75,800 Services provided by Subvenion

3,000 GIS Contract Services Professional Services- TA $10,000 PACS services beyond Co-Dev Charges

Rental Storage Space $9,600 800/mo.

Off-site storage for computer backups, microfiche, & permanent records

Hardware/Equipment Maintenance $71,500 See hardware maintenance details

Software Maintenance $446,544 See software maintenance details

Internet Services $24,860 See telephone & communications details

Aerial Photography $90,000 County-wide aerial photography

Capital Expenditures $131,663

($1,000 or more)

See Hardware/Software Capital Expenditure details

Total Services $881,557

91

Information Technology

Hardware Maintenance Unit Total

Price

CISCO Maintenance Contract 1 25,000 25,000

APC Maintenance 1 4,500 4,500

Printer Maintenance 12 500 6,000

Other Equipment & PC Maintenance 12 3,000 36,000

Total Hardware Maintenance $ 71,500

Software Maintenance

Total Cost

PACS Co-Development Programming:

PACS Appraisal Maintenance 142,750

GIS Viewer Maintenance 6,500

Pictometry Interface Maintenance 2,125

GIS Appraiser Maintenance 2,750

Internet Property Search Module Maintenance 12,000

Report Designer Maintenance 1,100

iPACS Maintenance 3,000

Commvault 22,319

ESRI 30,000

SPSS 4,500

Amicus 5,500

PACS Co-Development Programming 200,000

Barracuda 5,000

Marshall & Swift 1,500

McAfee 7,500

Total Software Maintenance $ 446,544

Internet & Data Services Units Unit Total

Cost Cost

iPad Data Plan 8 420 3,360

Internet Services 12 750 9,000

PrismNet Co-Loc Servers 5 600 3,000

PrismNet ISP Services 12 700 8,400

Domain Registration 4 75 300

Domain Certificates 4 200 800

Total Internet & Data Services $ 24,860

92

Information Technology

Operating Supplies- Equipment Units Unit Total

(Less than $1,000) Cost Cost

Hardware:

Emergency Hard Drives 10 150 1,500

Monitors 25 350 8,750

iPad Field Devices 10 800 8,000

Miscellaneous Parts & Supplies 12 2,000 24,000

LTO4 Back-up Tapes- 100 pack 2 7,500 15,000

UPS Battery Replacements 36 440 15,840

Total Operating Supplies- Equipment $ 73,090

Operating Supplies- Software Units Unit Total

(Less than $1,000) Cost Cost

Software:

GIS Analyst Upgrade 1 10,000 10,000

Miscellaneous Software Purchases 12 417 5,000

Total Operating Supplies- Software $ 15,000

93

Information Technology

Hardware/Software Capital Expenditures Units Unit Total

($1,000 or more) Cost Cost

Hardware:

PC Replacements 50 1,375 68,750

Laptops 5 1,183 5,913

Servers 3 7,500 22,500

Phone System Upgrades 1 5,000 5,000

CISCO Switch Expansion Card 1 10,000 10,000

Online Protest Expansion Storage 1 6,000 6,000

Software:

CommVault Upgrade 1 5,000 5,000

iPacs Field Module 1 8,500 8,500

Total Hardware/Software Capital Expenditures $ 131,663

94

Information Technology 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 7 7 0 0.00%

Salaries 430,808 459,003 (28,195) -6.14%

Overtime 1,200 1,200 - 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance - - - 0.00%

Medicare Tax 6,247 6,656 (409) -6.15%

Retirement 73,237 71,237 2,000 2.81%

Health Insurance 78,596 66,615 11,981 17.99%

Dental Insurance 2,520 2,100 420 20.00%

Life Insurance 1,279 1,218 61 5.03%

Disability Insurance 2,171 2,203 (32) -1.44%

Employee Assistance Program - 210 (210) -100.00%

Workers Compensation - 2,637 (2,637) -100.00%

Unemployment Insurance 1,346 2,423 (1,077) -44.44%

Payroll Allocation to ARB (7,500) (38,230) 30,730 -80.38%

Total Payroll Costs 589,906 577,272 12,634 2.19%

Printing 98,550

Paper 7,500 53,625 52,425 97.76%

Postage & Freight- In House 181,000

Postage & Freight-Special Services 143,000 335,000 (11,000) -3.28%

Operating Supplies 46,500 85,500 (39,000) -45.61%

Operating Supplies- Equipment 73,090 81,640 (8,550) -10.47%

Operating Supplies- Software 15,000 29,175 (14,175) -48.59%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases 2,887

Appraisal Guides 100

2,187 800 36.58%

Microfilm -

Records Management - - - 0.00%

Total Supplies 567,627 587,127 (19,500) -3.32%

95

Information Technology 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships 110 1,195 (1,085) -90.79%

Travel/Meals/Lodging 4,230 3,800 430 11.32%

Training & Education 14,250 5,725 8,525 148.91%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services 24,860

42,860 (18,000) -42.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services 78,800

Professional Services- TA 10,000

Professional Services- Payroll -

87,800 1,000 1.14%

Rental Equipment - - - 0.00%

Rent Expense 9,600 9,600 - 0.00%

Repair & Maintenance- Equipment 71,500 89,650 (18,150) -20.25%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance 446,544 332,254 114,290 34.40%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography 90,000

Deed Copies - 196,000 (106,000) -54.08%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 749,894 768,884 (18,990) -2.47%

Information Technology 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment 131,663 133,913 (2,250) -1.68%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt 131,663 133,913 (2,250) -1.68%

Total Expenditure 2,039,090 2,067,196 (28,106) -1.36%

IT Total Expenditures Comparison

$2,039,090

$2,067,196

2,020,000

2,030,000

2,040,000

2,050,000

2,060,000

2,070,000

2013 2012

96

97

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Employee Position Number

Positions Position Grade

Hourly Range

Auto Allowance

Employee

Insurance*

Land Director 1 10 28.33 – 39.67 4,800.00 980.90

Land Analyst 1 6 21.67 – 30.33 6,600.00 980.90

Land Appraisers 4 5 19.17 – 26.83 26,400.00 980.90

Ag Administrator 1 3 15.00 –21.00 980.90

Support Specialist 1 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Land/Ag Appraisal

98

99

Land/Ag Appraisal

Functions and Strategic Goals The Land/Ag Appraisal Department is responsible for the fair and equitable appraisal of all land/agriculture in Travis County. This department is in charge of valuing all land, builder’s inventory and placing productivity (usually called Ag) values on properties. The Land/Ag appraisal department cooperates with the other appraisal departments to manage complex valuation and review of the Land appraisal roll for ad valorem taxation in compliance with generally accepted appraisal methodology, Uniform Standards of Professional Appraisal Practice, the Texas Property Tax Code, and other applicable laws.

Land/Ag Appraisal Department

Strategic Goals Goal 1 Address problem neighborhoods Goal 2 Lake front land values Goal 3 Rural land tables

100

Land/Ag Appraisal Number of Personnel 8

2013

Budget Detail Description

Salaries $392,627 See detailed personnel listing

Overtime $ - Overtime

Auto Allowances $37,800 See detailed personnel listing

Medicare Tax $6,241

District pays a matching 1.45% contribution of gross wages

Retirement $73,173

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $89,824

District pays an average contribution of $935.67 per employee per month

Dental Insurance $2,880

District pays an average contribution of $30.00 per employee per month

Life Insurance $1,392

District pays an average contribution of $15.23 per employee per month

Disability Insurance $2,169

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $1,538

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $607,645

101

Land/Ag Appraisal Number of Personnel 8

2013

Budget Detail Description

Printing $211 162 Business Cards- Avg. of 5 per year at $32.50 each

9 ID Badges- Avg. of 3 per year at $3 each

40 Name Plates- Average of 2 at $19.80

Operating Supplies $960 Office Supplies- $10 per Employee per month

$250 Books/Publications/ Subscriptions/Databases

Outside information sources, databases and incidental programming; publications & annual subscriptions for aiding in determining value of agricultural and real properties

Appraisal Guides $1,160 160 2013 Texas Property Tax Codes

1,000

CoStar annual subscriptions & other publications for aiding in appraising commercial properties

Total Supplies $2,581

Dues & Memberships $540 440 TDLR Registration Appraisal Licenses @ $55 each

100 Miscellaneous Dues & memberships

Training & Education $3,565 250 TAAD Course #4

400 TAAD Course #32

375 Level III RPA Review & Test

750 TAAD Course #5

500 TAAD Course #7

250 TAAD Course #10

290 TAAD Course #31

750 Level IV RPA Review & Test

Travel/Meals/Lodging $1,000

For use in conjunction with appraisal courses and meetings

Total Services $ 5,105

102

Land/Ag Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 8 8 0 0.00%

Salaries 392,627 403,524 (10,897) -2.70%

Overtime - - - 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance 37,800 37,800 (0) 0.00%

Medicare Tax 6,241 6,399 (158) -2.47%

Retirement 73,173 68,494 4,679 6.83%

Health Insurance 89,824 76,131 13,693 17.99%

Dental Insurance 2,880 2,400 480 20.00%

Life Insurance 1,392 1,392 - 0.00%

Disability Insurance 2,169 2,118 51 2.42%

Employee Assistance Program - 240 (240) -100.00%

Workers Compensation - 3,014 (3,014) -100.00%

Unemployment Insurance 1,538 2,769 (1,231) -44.44%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 607,645 604,282 3,364 0.56%

Printing 211

Paper - 250 (39) -15.56%

Postage & Freight- In House -

Postage & Freight-Special Services - 5000 (5000) -100.00%

Operating Supplies 960 1,440 (480) -33.33%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases 250

Appraisal Guides 1,160

1,000 410 41.00%

Microfilm -

Records Management - - - 0.00%

Total Supplies 2,581 7,690 (5,109) -66.44%

103

Land/Ag Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships 540 500 40 8.00%

Travel/Meals/Lodging 1,000 1,000 - 0.00%

Training & Education 3,565 2,500 1,065 42.60%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 5,105 4,000 1,105 27.63%

Land/Ag Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment - - - 0.00%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt - - - 0.00%

Total Expenditure 615,331 615,972 (641) -0.10%

Land/Ag Appraisal Total Expenditures Comparison

$615,331 $615,972

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2013 2012

104

105

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Employee Position Number

Positions Position Grade Hourly Range

Auto Allowance

Employee

Insurance*

Director Personal Property Appraisal 1 11 30.00 – 42.00 980.90

Manager Personal Property Support Staff 1 8 25.00 – 35.00 980.90

Sr. Personal Property Analyst 1 6 21.67 – 30.33 6,600.00 980.90

Personal Property Appraisers 7 5 19.17 – 26.83 46,200.00 980.90

Support Specialist III 1 3 15.00 –21.00 980.90

Support Specialists 5 2 12.50 –17.50 980.90

Administrative Assistant 1 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $30.00 for dental insurance, and $15.23 for life insurance per employee per month.

Business/Personal Property Appraisal

106

Business/Personal Property Appraisal

Function and Strategic Goals The Business/Personal Property (BPP) Appraisal department is responsible for the fair and equitable appraisal of all business and personal property in Travis County. This department is responsible for valuing all personal property accounts, including equipment, inventory, furniture, fixtures and vehicles; they are also responsible for administering abatements, special inventory and freeport. Additionally, they oversee contract appraisals for utilities, transportation and minerals.

Business/Personal Property Appraisal Department Strategic Goals Goal 1 Access to Austin Energy data Goal 2 Online renditions Goal 3 Efficient rendition processing

107

108

Personal Property Number of Personnel 17

2013

Budget Detail Description

Salaries $788,049 See detailed personnel listing

Overtime $2,500 Overtime

Auto Allowances $57,600 See detailed personnel listing

Temporary/Seasonal Work $7,000

Temporaries to complete assigned activities during peak periods

Medicare Tax $12,262

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Retirement $143,760

District pays a contribution of 16.04% of gross salary

Health Insurance $190,877

District pays an average contribution of $935.67 per employee per month

Dental Insurance $6,120

District pays an average contribution of $30.00 per employee per month

Life Insurance $2,958

District pays an average contribution of $15.23 per employee per month

Disability Insurance $4,262

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $3,269

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $ 1,218,657

109

Personal Property Number of Personnel 17

2013

Budget Detail Description

Printing $643 552 Business Cards- $32.50 per employee

51 ID Badges- $3 per employee

40 Name Plates- Average of 2 at $19.80

Operating Supplies $1,428 $7 per employee per month

Books/Publications/ Subscriptions/Data Bases $10,431 160 Aircraft Bluebook

1,041 NADA Guides

166 BUC Used Boat Guide

445 Orion Blue Book Publications

190 Truck blue books & other publications

1,100 Guide for Construction Equipment

12 American Hospital Association

6,800 InfoNation, Inc.

150 City of Austin Electric Utility Meter Database

60 Texas Parks and Wildlife

307 Local Business News & Newspapers

Information Service $480 480 TX Dept. of Transportation Vehicle Inquiries

Appraisal Guides $6,540 340 2013 Texas Property Tax Codes

6,200 TaxAuto Tax Guide

Total Supplies $19,522

Dues & Memberships $605 TDLR Registration Appraisal Licenses @ $55 each

Training & Education $7,195 5,000 IAAO In-house

Training

250 TAAD Course #3

200 TAAD Course #32

375 Level III RPA Review & Test

250 TAAD Course #5

250 TAAD Course #7

870 TAAD Course #31

Travel/Meals/Lodging $450 For use in conjunction with appraisal courses & meetings

Total Services $8,250

110

Business Personal Property Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 17 18 (1) -5.56%

Salaries 788,049 853,104 (65,055) -7.63%

Overtime 2,500 2,500 - 0.00%

Temporary/Contract/Part Time 7,000 3,360 3,640 0.00%

Auto Allowance 57,600 62,400 (4,800) 0.00%

Medicare Tax 12,262 13,275 (1,013) -7.63%

Retirement 143,760 142,086 1,674 1.18%

Health Insurance 190,877 171,294 19,583 11.43%

Dental Insurance 6,120 5,400 720 13.33%

Life Insurance 2,958 3,132 (174) -5.56%

Disability Insurance 4,262 4,394 (132) -3.00%

Employee Assistance Program - 610 (610) -100.00%

Workers Compensation - 6,782 (6,782) -100.00%

Unemployment Insurance 3,269 6,231 (2,962) -47.53%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 1,218,657 1,274,568 (55,911) -4.39%

Printing 643

Paper - 1,500 (857) -57.13%

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 1,428 1,750 (322) -18.40%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services 480 Books/Publications/Subscriptions/Data Bases 10,431

Appraisal Guides 6,540

10,431 7,020 67.30%

Microfilm -

Records Management - - - 0.00%

Total Supplies 19,522 13,681 5,841 42.69%

111

Business Personal Property Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships 605 655 (50) -7.63%

Travel/Meals/Lodging 450 450 - 0.00%

Training & Education 7,195 2,000 5,195 259.75%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 8,250 3,105 5,145 165.70%

Business Personal Property Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment - - - 0.00%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt - - - 0.00%

Total Expenditure 1,246,429 1,291,354 (44,925) -3.48%

Business Personal Property Total Expenditures Comparison

$1,246,429

$1,291,354

1,220,000

1,240,000

1,260,000

1,280,000

1,300,000

2013 2012

112

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Residential Appraisal

Employee Position Number

Positions Position Grade Hourly Range

Auto Allowance

Employee

Insurance*

Director Residential Appraisal 1 12 31.67 – 44.33 980.90

Residential Appraisal Managers 3 8 25.00 – 35.00 19,800.00 980.90

Residential Support Manager 1 8 25.00 – 35.00 980.90

Residential Appraisal Analysts 1 8 25.00 – 35.00 6,600.00 980.90

Residential Appraisal Analysts 1 7 23.33 – 32.67 6,600.00 980.90

Residential Appraisal Analysts 1 6 21.67 – 30.33 6,600.00 980.90

Residential Appraisers 20 5 19.17 – 26.83 132,000.00 980.90

Mobile Home Appraiser 1 4 17.50 – 24.50 980.90

Administrative Assistant 1 3 15.00 – 21.00 980.90

Support Specialist 1 3 15.00 – 21.00 980.90

Residential Support Team Leader 1 3 15.00 – 21.00 980.90

ARB Administrative Assistant 1 3 15.00 – 21.00 980.90

Data Collector 1 2 12.50 –17.50 6,600.00 980.90

Support Specialists 8 2 12.50 –17.50 980.90

* Employee Insurance is comprised of $935.67 for health insurance, $35.00 for dental insurance, and $15.23 for life insurance per employee per month.

114

Residential Appraisal

Function and Strategic Goals The Residential Appraisal department is responsible for the fair and equitable appraisal of all residential property in Travis County, including houses, mobile homes, duplexes, triplexes, fourplexes and residential condominiums. This department is responsible for applying the generally accepted appraisal methods to estimate the value of all residential property in Travis County and producing an accurate residential appraisal roll. This department is also responsible for the scheduling that allows for the systematic processing of residential protests in a timely manner that will allow the District to certify timely.

Residential Appraisal Department

Strategic Goals

Goal 1 Neighborhood clean up- Z, X, Rollingwood (M)

Goal 2 Cost Tables- Main Areas Goal 3 Valuation Goal 4 Condos

115

116

Residential Appraisal Number of Personnel 42

2013

Budget Detail Description

Salaries $1,898,301 See detailed personnel listing

Payroll Allocation to ARB $ (56,276) TCAD Employee cost allocated to ARB

Overtime $25,000 Overtime

Temporary/Seasonal Work $5,000

Temporaries to complete assigned activities during peak periods

Auto Allowances $184,800 See detailed personnel listing

Medicare Tax $30,205

District pays a matching 1.45% contribution of gross wages

Retirement $354,127

District pays a required contribution rate of 16.04% of gross salary plus an additional elected rate of 0.96%, making the total contribution rate 17.0%

Health Insurance $471,578

District pays an average contribution of $998.04 per employee per month

Dental Insurance $15,120

District pays an average contribution of $25 per employee per month

Life Insurance $7,676

District pays an average contribution of $15.23 per employee per month

Disability Insurance $10,499

District pays a participation of .504% of base salary per employee per month

Unemployment Insurance $8,077

The district expects to spend approximately $25,000 for unemployment costs in 2013. This is approximately $192.31 per employee.

Total Payroll Costs $2,954,106

117

Residential Appraisal Number of Personnel 42 2013

Budget Detail Description

Printing $1,418 486 Business Cards- Avg. of 15 sets at $32.50 each

30 Employee ID Badges- Avg. of 10 at $3 each

900 Residential Set up sheets

Operating Supplies $7,560 Approximately $15 per employee per month

Operating Supplies- Equipment $3,000 2,500 Replace Misc. broken chairs

500 Miscellaneous Equipment

$1,100 100 Austin Business Journal Subscription Books/Publications/ Subscriptions/Data Bases 1,000 Miscellaneous Publications

Appraisal Guides $4,840 2,500 Manufactured Housing Guide

840 2013 Texas Property Tax Code

1,500 Residential Cost Handbook

Total Supplies $13,078

Dues & Memberships $1,825 1,650

TDLR Registration Appraisal Licenses @ $55 each

175 IAAO Membership

Training & Education $12,220 825 TAAD Course #2

750 TAAD Course #3

2,250 TAAD Course #4

2,400 TAAD Course #32

3,750 Level III RPA Review & Test

500 TAAD Course #5

500 TAAD Course #7

870 TAAD Course #31

375 Level IV RPA Review & Test

Travel/Meals/Lodging $3,000

For use in conjunction with appraisal courses and meetings

Capital Equipment $12,000 New Copy Machine

Total Services $29,045

118

Residential Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

# Personnel 42 40 2 5.00%

Salaries 1,898,301 1,795,899 102,402 5.70%

Overtime 25,000 - 25,000 0.00%

Temporary/Contract/Part Time 5,000 11,200 (6,200) 0.00%

Auto Allowance 184,800 171,600 13,200 0.00%

Medicare Tax 30,205 28,498 1,707 5.99%

Retirement 354,127 305,025 49,102 16.10%

Health Insurance 471,578 380,654 90,924 23.89%

Dental Insurance 15,120 12,000 3,120 26.00%

Life Insurance 7,676 6,960 716 10.29%

Disability Insurance 10,499 9,434 1,065 11.29%

Employee Assistance Program - 1,200 (1,200) -100.00%

Workers Compensation - 15,071 (15,071) -100.00%

Unemployment Insurance 8,077 13,846 (5,769) -41.67%

Payroll Allocation to ARB (56,276) (79,486) 23,210 0.00%

Total Payroll Costs 2,954,106 2,671,901 282,205 10.56%

Printing 1,418

Paper - 1,000 418 41.75%

Postage & Freight- In House -

Postage & Freight-Special Services - - - 0.00%

Operating Supplies 7,560 10,000 (2,440) -24.40%

Operating Supplies- Equipment 3,000 - 3,000 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases 1,100

Appraisal Guides -

5,150 (4,050) -78.64%

Microfilm -

Records Management - - - 0.00%

Total Supplies 13,078 16,150 (3,073) -19.02%

119

Residential Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships 1,825 1,650 175 10.61%

Travel/Meals/Lodging 3,000 1,500 1,500 100.00%

Training & Education 12,220 11,500 720 6.26%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs -

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

- - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 17,045 14,650 2,395 16.35%

Residential Appraisal 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment 12,000 - 12,000 N/A

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt 12,000 - 12,000 N/A

Total Expenditure 2,996,229 2,702,701 293,528 10.86%

Residential Appraisal Total Expenditures Comparison

$2,996,229

$2,702,701

2,500,000

2,600,000

2,700,000

2,800,000

2,900,000

3,000,000

3,100,000

2013 2012

120

121

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122

Appraisal Review Board

Budget Category 2013

Budget Detail Description

Personnel $613,506 515,115 Hearing Costs

5,275 Committee Work

63,776 Cost of TCAD Staff used by ARB

11,736 Pay during Comptroller training

17,604 Pay during In-House training

Operating Supplies $3,000 Average use of $7 per individual per month

Training/Education $6,140 1,140 Comptroller Training

5,000 In House Training

Travel/Meal/Lodging $2,000 Meals while attending training courses

Attorney/Legal Costs $5,000 Outside attorneys' fees, court costs, arbitrations,

& legal settlements

Total ARB Budget $629,646

123

Appraisal Review Board 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Salaries 613,506 605,968 7,538 1.24%

Overtime - - - 0.00%

Temporary/Contract/Part Time - - - 0.00%

Auto Allowance - - - 0.00%

Medicare Tax - - - 0.00%

Retirement - - - 0.00%

Health Insurance - - - 0.00%

Dental Insurance - - - 0.00%

Life Insurance - - - 0.00%

Disability Insurance - - - 0.00%

Employee Assistance Program - - - 0.00%

Workers Compensation - - - 0.00%

Unemployment Insurance - - - 0.00%

Payroll Allocation to ARB - - - 0.00%

Total Payroll Costs 613,506 605,968 7,538 1.24%

Printing -

Paper - - - 0.00%

Postage & Freight- In House -

Postage & Freight-Special Services - 100,000 (100,000) -100.00%

Operating Supplies 3,000 3,000 - 0.00%

Operating Supplies- Equipment - - - 0.00%

Operating Supplies- Software - - - 0.00%

Furniture and Equipment under $1,000 - - - 0.00%

Information Services - Books/Publications/Subscriptions/Data Bases -

Appraisal Guides -

- - 0.00%

Microfilm -

Records Management - - - 0.00%

Total Supplies 3,000 103,000 (100,000) -97.09%

124

Appraisal Review Board 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Dues & Memberships - - - 0.00%

Travel/Meals/Lodging 2,000 2,000 - 0.00%

Training & Education 6,140 12,790 (6,650) -51.99%

Advertising & Legal Notices - - - 0.00%

Employee Recognition -

Board of Directors - - - 0.00%

Utilities - - - 0.00%

Telephone -

Wireless Internet -

Internet Services -

- - 0.00%

Attorney & Court Costs 5,000

Attorney Costs- Personnel -

SOAH -

Arbitration Refunds -

5,000 - 0.00%

Expert Witness Costs - - - 0.00%

Accounting & Audit - - - 0.00%

Appraisal Services -

Appraisal Services- Special - - - 0.00%

Professional Services -

Professional Services- TA -

Professional Services- Payroll -

- - 0.00%

Rental Equipment - - - 0.00%

Rent Expense - - - 0.00%

Repair & Maintenance- Equipment - - - 0.00%

Building Repair/Maintenance -

Building Cleaning Services - - - 0.00%

Software Maintenance - - - 0.00%

Property Insurance - - - 0.00%

Liability Insurance - - - 0.00%

Security Services - - - 0.00%

Aerial Photography -

Deed Copies - - - 0.00%

Vehicle Fuel -

Vehicle Maintenance - - - 0.00%

Bank Fees -

Credit Card Fees - - - 0.00%

Appraisal Review Board - - - 0.00%

Total Services 13,140 19,790 (6,650) -33.60%

Appraisal Review Board 2013 2012 Change % Change

Budget Category Budget Budget 12-13 12-13

Capital Equipment - - - 0.00%

Debt Service-Principal - - - 0.00%

Debt Service-Interest - - - 0.00%

Total Capital & Debt - - - 0.00%

Total Expenditure 629,646 728,758 (99,112) -13.60%

Appraisal Review Board Total Expenditures Comparison

$629,646

$728,758

550,000

600,000

650,000

700,000

750,000

2013 2012

125

126

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SUPPLEMENTAL DATA AND STATISTICS

TRAVIS CENTRAL APPRAISAL DISTRICT STATISTICAL SECTION

This section of the Travis Central Appraisal District’s fiscal year 2013 annual budget presents detailed information as a context for understanding what the information in the budget says about the District as a whole and the District’s overall financial health. Demographic and Economic Information Tables 1 through 3 identify changes which have occurred, overtime, in both the top ten property values and employers as well as county-wide population, per capita income, and other trends. Table 1- Demographic and Economic Statistics for the Last Ten Fiscal Years Table 2- Principal Employers in Travis County for the Last Ten Fiscal Years Table 3- Principal Property Taxpayers in Travis County for 2001 and 2011 Travis Central Appraisal District Taxing Entity Trends Table 4- Property Tax Levies by Taxing Entity for the Last Ten Fiscal Years Table 5- Tax Rates by Taxing Entity for the Last Ten Fiscal Years Table 6- Appraised Value by Taxing Entity for the Last Ten Fiscal Years Travis Central Appraisal District Financial Trends Table 7- Assessments to Taxing Entities for the Last Ten Fiscal Years Table 8- Assessments Collected from the Taxing Entities for the Last Ten Fiscal Years Travis Central Appraisal District Operating Trends Table 9- Operating Indicators by Function/Program for the Last Ten Fiscal Years Table 10- Outstanding Debt by Type for the Last Ten Fiscal Years

127

TRAVIS CENTRAL APPRAISAL DISTRICT DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS

Fiscal Year

Travis County

Population (1)

Travis County Personal

Income (In Thousands) (2)

Travis County Per

Capita Personal

Income (2)

Single Family Home

Sales in the Austin

Area (3)

Average Home

Price in the

Austin Area (3)

Travis County Un- employment

Rate (4)

2002 844,263 29,354,941 34,770 18,654 196,633 5.8%

2003 856,927 29,824,808 34,804 19,381 195,608 6.0%

2004 874,065 31,803,592 36,386 21,935 199,788 4.9%

2005 893,295 34,485,762 38,605 26,009 206,293 4.5%

2006 920,544 37,724,984 40,981 29,509 226,953 3.9%

2007 948,160 39,271,517 41,419 29,263 243,112 3.8%

2008 978,976 40,085,585 40,946 23,973 245,068 4.6%

2009 1,008,345 41,605,019 41,261 19,511 237,314 7.0%

2010 1,033,553 INA INA 20,837 244,131 6.6%

2011 1049873 INA INA 20,606 252,512 7.3%

Sources: (1) City of Austin Demographer (2) Bureau of Economic Analysis, Department of Commerce (3) Texas A&M University, Real Estate Research Center (4) Texas Workforce Commission INA= Information Not Available

128

TRAVIS CENTRAL APPRAISAL DISTRICT PRINCIPAL EMPLOYERS FISCAL YEARS 2002 AND 2011

2011

Employer (1) Product or Service Employees Rank

Percentage of Total County

Employment (a)

State of Texas, MSA total (2) Government 3,858 1 7.24% The University of Texas/Austin (3) Education, Research 23,497 2 4.42% Dell, Inc. Electronics 13,894 3 2.61% City of Austin (3) Government 12,965 4 2.44% Austin Independent School District (3) Education 11,741 5 2.21% Seton Family of Hospitals Health Services 11,601 6 2.18% HEB Grocery Co. Retail 10,968 7 2.06% Federal Government, MSA total (4) Government 10,800 8 2.03% St. David's Healthcare Health Services 7,100 9 1.33% IBM Corporation Electronics 6,239 10 1.17% Motorola, Inc. Electronics - - - Travis County Government - - - 112,663 27.69%

Sources: (1) Unless noted, data is from Austin Business Journal, 2010 Book of Lists,

“Corporation Employers” (2) Texas Workforce Commission MSA total, excluding the University of Texas (3) Human Resources Department (4) Texas Workforce Commission

(a) Based on total Travis County employment of 532,098, Texas Workforce Commission (b) Based on total Travis County employment of 476,770, Texas Workforce Commission

129

TABLE 2

2002

Employees Rank Percentage of Total County

Employment

- - -

21,500 1 4.51%

16,000 2 3.35%

12,300 3 2.58%

10,000 4 2.10%

7,000 7 1.47%

8,000 6 1.68%

4,900 9 1.03%

- - -

6,300 8 1.32%

9,000 5 1.89%

3,500 10 0.73%

98,500 20.66%

130

TRAVIS CENTRAL APPRAISAL DISTRICT PRINCIPAL PROPERTY TAXPAYERS FISCAL YEARS 2002 AND 2011 2011

Taxpayer Type of Business Taxable Assessed Value Rank

Percentage of Total

County Net Taxable

Assessed Value (1)

Samsung Austin Semiconductor Electronics $ 2,891,296,538 1 2.95%

Thomas Properties Group, Inc. Property Management 713,430,990 2 0.73%

Freescale Semiconductor, Inc. Electronics 286,455,509 3 0.29%

Dell, Inc. Electronics 260,491,063 4 0.27%

Columbia/St. David's Healthcare System LP Health Care 259,360,136 5 0.26%

IBM Corp. Electronics 237,624,145 6 0.24%

Southwestern Bell Telephone Co. Telephone Utility 220,976,162 7 0.23%

Advanced Micro Devices, Inc. Electronics 192,626,668 8 0.20%

Brandywine Acquisition Partners LP Property Management 189,026,050 9 0.19%

Applied Materials, Inc. Electronics 113,362,972 10 0.12%

Motorola Electronics - -

-

Crescent Real Estate Equities LP

Real Estate Investment Trust - -

-

Prudential Insurance Company of America

Insurance & Real Estate Investments - -

-

$ 5,364,650,233 5.48% Source: Travis Central Appraisal District (1) Based on Net Taxable Value of $98,015,949,400 from the Travis Central Appraisal District’s

certified property values as of October 7, 2011. (2) Based on Net Taxable Value of $61,188,061,999 from the Travis Central Appraisal District’s

certified property values as of October 7, 2002.

131

132

TABLE 3

2002

Taxable Assessed Value Rank Percentage of Total County Net Taxable Assessed Value

257,840,304 4 0.42%

- - -

362,007,780 2 0.59%

238,967,319 5 0.39%

98,224,814 10 0.16%

353,769,210 3 0.58%

- - -

- - -

134,473,759 9 0.22%

186,014,622 7 0.30%

586,664,515 1 0.96%

186,130,849 6 0.30%

145,453,815 8 0.24%

$ 2,549,546,987 4.16%

133

TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005

SCHOOL DISTRICT AUSTIN COMM COLL DIST $ 2,794,263 $ 34,178,061 $ 40,185,258 $ 49,056,679

AUSTIN ISD

635,551,434

620,072,062

621,362,458

655,573,180

COUPLAND ISD

40,680

44,234

45,074

44,657

DEL VALLE ISD

37,453,258

36,980,019

36,715,427

38,951,727 DRIPPING SPRINGS ISD

130,038

153,864

158,086

167,364

EANES ISD

105,138,855

104,605,140

99,742,239

106,435,136

ELGIN ISD

-

-

-

1,408,332 HAYS CONSOLIDATED ISD

-

-

-

126,326

HUTTO ISD

-

-

-

60,447

JOHNSON CITY ISD

-

-

-

67,546

LAGO VISTA ISD

10,565,555

10,999,569

11,545,847

12,045,275

LAKE TRAVIS ISD

50,983,343

51,713,481

56,471,583

61,028,340

LEANDER ISD

-

-

-

60,813,440

MANOR ISD

26,803,161

25,143,397

26,740,722

28,499,973

MARBLE FALLS ISD

-

-

-

4,952,958

PFLUGERVILLE ISD

76,051,939

83,894,890

89,393,152

96,608,138

ROUND ROCK ISD

-

-

-

76,106,717

TOTAL SCHOOL DISTRICTS 965,512,525 967,784,718 982,359,846 1,191,946,233

CITIES

CITY OF AUSTIN

224,769,310

232,862,731

211,447,280

223,120,577 CITY OF AUSTIN/HAYS CO

-

2,752

2,474

2,474

CITY OF AUSTIN/WMSN CO

6,686,891

-

-

-

CITY OF BEE CAVE

187,420

177,900

220,040

62,115

CITY OF CEDAR PARK

-

-

1,016,067

193,849

CITY OF ELGIN

-

-

-

89,532

CITY OF JONESTOWN

967,479

1,003,769

-

1,073,427

CITY OF LAGO VISTA

2,703,399

2,766,774

2,937,127

2,953,722

CITY OF LAKEWAY

2,685,284

2,645,152

2,924,947

3,148,993

CITY OF LEANDER

-

-

440,011

327,318

CITY OF MANOR

278,213

316,521

-

640,644

134

TABLE 4 (1 of 5)

2006 2007 2008 2009 2010 2011

63,284,109

71,692,226

78,998,556

82,646,775

79,384,139

80,717,118

708,912,073

611,039,793

703,368,594

734,494,774

729,422,716

747,934,006

46,291

33,720

36,848

36,432

36,083

35,736

45,870,191

43,651,858

47,231,256

46,487,932

43,664,708

44,808,304

192,792

156,497

136,567

132,345

141,017

151,832

117,292,154

100,903,739

111,852,380

114,961,848

110,020,333

111,900,770

1,678,465

1,972,125

2,513,309

2,534,378

2,562,025

2,466,301

133,179

120,943

106,520

160,115

107,947

107,029

69,402

58,730

-

-

-

-

99,188

101,374

124,042

108,805

113,468

112,172

14,994,002

12,933,997

14,615,020

15,813,413

15,169,575

14,885,309

72,657,320

68,903,404

78,479,588

82,542,685

79,626,611

81,728,775

70,591,441

67,343,981

75,118,870

80,796,950

79,574,974

83,546,092

34,444,901

35,651,295

40,988,383

43,141,038

38,824,938

40,673,270

5,261,413

5,138,835

6,388,077

6,529,441

6,697,295

6,117,584

102,666,345

95,612,691

104,198,469

107,929,279

103,971,979

105,313,518

81,157,581

69,805,241

73,917,394

75,974,452

70,682,539

68,704,581

1,319,350,845

1,185,120,448

1,338,073,874

1,394,290,662

1,360,000,347

1,389,202,399

244,939,590

264,737,198

294,419,143

324,180,185

337,326,712

361,321,582

2,304

2,253

-

-

-

-

-

-

-

-

-

-

99,468

120,104

162,801

165,479

154,049

164,725

237,134

247,488

345,865

352,330

252,126

284,011

156,227

273,660

317,865

304,185

288,150

266,546

1,376,980

1,660,433

2,029,117

2,273,455

2,160,222

2,125,761

3,302,044

3,400,802

3,818,965

3,817,840

4,047,094

3,962,543

3,659,515

4,227,873

4,231,686

4,738,042

4,734,321

4,879,706

501,180

786,303

1,014,310

1,192,848

1,256,643

1,380,944

725,300

1,281,010

1,457,322

1,543,778

1,767,113

1,800,825

135

TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

CITIES CITY OF MUSTANG RIDGE

72,516

80,999

89,506

99,264

CITY OF PFLUGERVILLE

7,404,392

7,692,549

8,348,419

8,926,348

CITY OF ROLLINGWOOD

278,289

285,551

344,212

379,886

CITY OF ROUND ROCK

-

-

494,579

975,583 CITY OF WEST LAKE HILLS

469,179

483,464

-

495,963

VILLAGE OF BRIARCLIFF

64,061

68,041

73,543

130,307

VILLAGE OF CREEDMOOR

37,540

43,847

46,270

50,889

VILLAGE OF POINT VENTURE

33,226

34,814

37,628

40,817

VILLAGE OF SAN LEANNA

63,433

64,250

74,987

82,340

VILLAGE OF THE HILLS

108,679

107,563

110,350

113,517

VILLAGE OF VOLENTE

-

104,795

111,016

121,903 VILLAGE OF WEBBERVILLE

-

-

26,127

24,130

TOTAL CITIES 246,809,309 248,741,471 228,744,583 243,053,598

COUNTY

TRAVIS COUNTY

285,136,252

292,367,795

293,121,160

319,022,839

TOTAL COUNTY 285,136,252 292,367,795 293,121,160 319,022,839

SPECIAL DISTRICTS

ANDERSON MILL MUD

-

-

-

- BASTROP-TRAVIS CO. ESD NO 1

-

-

-

-

BELLA VISTA MUD

77,025

195,945

321,174

454,294

BELVEDERE MUD

-

-

-

- COTTONWD CREEK MUD NO 1

2,619

41,731

41,771

95,653

CYPRESS RANCH WCID NO 1

-

-

155

41,306

HURST CREEK MUD

1,352,480

1,311,080

1,320,718

1,467,139

KELLY LANE WCID NO 1

-

-

-

-

KELLY LANE WCID NO 2

-

-

-

-

LAKESIDE MUD NO 3

-

-

-

-

LAKESIDE WCID NO 1

197,109

297,236

394,607

496,007

LAKESIDE WCID NO 2A

-

-

-

-

LAKESIDE WCID NO 2B

30,265

73,006

190,152

287,770

LAKESIDE WCID NO 2C

-

-

10,351

95,316

136

TABLE 4 (2 of 5)

2006 2007 2008 2009 2010 2011

110,420

129,280

141,230

159,087

177,288

184,014

9,562,964

11,667,777

14,993,929

16,191,031

16,847,087

17,001,879

421,926

463,383

500,561

517,228

599,396

655,943

1,093,794

1,120,328

1,061,537

1,066,894

956,245

957,811

521,665

578,547

638,331

679,597

662,232

656,157

153,856

166,895

194,707

202,360

192,629

222,337

54,228

71,825

78,830

90,916

92,848

105,918

50,306

82,286

92,336

154,042

152,268

154,767

95,725

99,453

98,195

107,362

106,856

106,551

128,651

139,167

150,161

150,398

125,583

98,694

149,615

161,863

183,553

191,260

191,639

192,779

32,209

37,746

45,548

45,370

45,805

47,040

267,375,101

291,455,673

325,975,992

358,123,688

372,136,306

396,570,535

343,372,015

356,950,336

390,808,828

416,956,998

441,118,491

467,493,993

343,372,015

356,950,336

390,808,828

416,956,998

441,118,491

467,493,993

-

-

29,018

9,898

9,726

9,298

-

86,156

105,262

106,624

103,028

92,691

594,316

708,330

627,787

508,917

507,906

504,726

478

76,769

208,724

267,995

236,348

255,349

239,978

389,334

476,998

517,861

511,878

479,014

106,923

184,843

233,588

305,114

308,414

358,844

1,678,667

1,835,764

1,787,431

1,750,680

1,746,730

1,852,184

674

52,631

193,611

336,957

415,817

474,417

-

-

6,819

6,788

18,165

23,643

4,631

64,600

174,187

274,734

296,722

349,324

628,988

779,468

870,616

961,320

956,263

950,131

-

-

3,044

2,993

1,786

1,764

440,894

549,789

668,005

649,254

659,778

653,403

182,869

287,876

392,155

481,843

546,415

580,016

137

TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS

LAKESIDE WCID NO 2D

-

-

-

-

LAKEWAY MUD

1,871,092

1,952,416

2,024,813

2,096,539

LOST CREEK MUD

465,487

536,114

564,391

553,391 MOORES CROSSING MUD

273,481

275,296

319,997

348,936

NE TRAVIS CO UTILITY DISTRICT

-

4,152

58,457

345,190

NORTH AUSTIN MUD NO 1

-

-

-

-

NORTHTOWN MUD

876,874

1,321,150

1,630,624

1,944,817

NW AUSTIN MUD NO 1

1,086,895

874,068

883,030

1,100,769 NW TR CO RD DIST 3 GLDN TRI

610,212

610,893

620,535

616,958

PRESIDENTIAL GLEN MUD

-

-

-

-

RIVER PLACE MUD

1,806,469

1,698,125

1,685,998

1,632,518 RNCH @ CYPRSS CRK MUD 1

1,210,718

1,279,536

1,346,151

1,379,632

SENNA HILLS MUD

659,914

593,910

612,055

634,166

SHADY HOLLOW MUD

448,987

344,898

342,743

293,624

SUNFIELD MUD NO 1

-

-

-

-

SUNFIELD MUD NO 2

-

-

-

-

SUNFIELD MUD NO 3

-

-

-

- TANGLEWD FOREST LTD DIST

657,901

669,324

722,139

745,966

TRAVIS CO BEE CAVE RD DIST 1

-

-

-

-

TRAVIS CO ESD NO 1

639,060

672,959

710,362

749,601

TRAVIS CO ESD NO 10

708,612

704,492

752,591

803,505

TRAVIS CO ESD NO 11

640,997

675,676

475,911

549,022

TRAVIS CO ESD NO 12

357,456

408,374

484,908

594,074

TRAVIS CO ESD NO 13

-

-

-

-

TRAVIS CO ESD NO 14

181,651

228,825

419,446

551,771

TRAVIS CO ESD NO 2

3,669,207

3,696,654

3,832,989

4,061,905

TRAVIS CO ESD NO 3

1,352,513

1,290,212

1,319,353

1,373,745

TRAVIS CO ESD NO 4

1,204,583

1,223,598

1,225,692

1,281,928

TRAVIS CO ESD NO 5

524,370

459,098

637,267

640,692

TRAVIS CO ESD NO 6

3,985,333

4,013,992

4,364,677

4,831,930

TRAVIS CO ESD NO 7

438,806

473,741

488,755

523,702

TRAVIS CO ESD NO 8

488,376

595,469

629,880

750,664

138

TABLE 4

(3 of 5)

2006 2007 2008 2009 2010 2011

283

66,755

284,052

299,417

343,116

449,456

1,902,352

1,896,475

1,885,226

2,012,067

1,962,716

1,973,120

652,850

1,025,277

1,075,669

1,087,843

1,033,040

1,067,299

438,275

526,329

607,337

636,733

642,388

679,603

653,733

1,091,901

1,201,969

1,376,512

1,335,045

1,389,911

-

-

308,180

302,044

292,949

284,393

2,394,102

2,586,868

2,871,678

3,256,998

3,200,639

3,191,730

1,260,560

1,212,817

1,210,691

1,172,509

573,204

608,557

602,785

522,525

540,321

574,298

26,267

31,771

118

10,633

34,488

23,170

1,502,193

1,482,377

1,601,415

1,499,970

1,553,736

1,595,819

479,618

475,643

1,355,553

1,458,485

449,089

476,717

1,053,988

1,076,427

678,011

788,604

860,825

1,078,262

126,307

122,977

313,934

339,023

365,616

131,128

53

53

-

53

54

54

530,210

528,073

-

674

684

682

1,055,237

1,172,352

-

102

107

107

2,106,154

2,089,990

844,503

554,238

557,173

562,502

1,246,136

1,283,454

-

-

813,726

1,109,373

691,266

707,769

1,588,622

1,775,938

2,026,008

2,162,610

989,934

986,622

920,589

1,075,716

1,194,064

1,267,925

46,532

47,245

625,062

600,385

734,549

734,425

987,333

1,000,549

782,983

914,220

1,012,401

1,050,508

5,902,605

5,889,128

32,716

37,621

46,496

46,317

2,021,593

2,015,509

735,710

891,876

974,085

994,088

1,423,065

1,422,007

4,603,440

5,022,098

5,711,655

6,044,062

865,389

855,210

1,601,159

1,808,438

2,007,570

2,092,461

8,519,470

8,708,079

1,300,365

1,533,302

1,605,311

1,503,008

1,432,641

1,453,202

696,438

784,725

832,053

878,331

4,368,707

4,422,526

6,059,142

7,200,519 -

8,828,531

723,264

740,131

-

-

8,349,202

-

-

-

910,285

1,181,975

1,346,866

1,424,978

770,628

901,354

139

TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS

TRAVIS CO ESD NO 9

2,483,650

2,436,598

2,470,279

2,949,033

TRAVIS CO MUD NO 10

344,632

383,738

346,164

351,483

TRAVIS CO MUD NO 11

-

-

-

11,367

TRAVIS CO MUD NO 14

-

5,474

47,526

170,426

TRAVIS CO MUD NO 15

85,986

128,982

190,789

132,186

TRAVIS CO MUD NO 16

-

-

-

-

TRAVIS CO MUD NO 2

15,651

12,532

154,132

383,865

TRAVIS CO MUD NO 3

1,754,721

1,687,159

1,701,331

1,803,485

TRAVIS CO MUD NO 4

478,563

445,662

426,326

447,458

TRAVIS CO MUD NO 5

86,276

92,693

108,143

104,734

TRAVIS CO MUD NO 6

305,011

382,679

449,270

464,925

TRAVIS CO MUD NO 7

15,098

15,097

15,096

15,096

TRAVIS CO MUD NO 8

137,101

148,408

175,918

209,427

TRAVIS CO MUD NO 9

30,111

30,327

30,171

29,134 TRAVIS CO HEALTHCARE DISTRICT

-

-

46,938,221

49,839,467

WCID 17 COMANCHE TRAILS (DA)

106,934

107,468

103,772

109,487

WCID 17 FLINTROCK (DA)

-

52,640

63,465

287,023 WCID 17 STEINER RANCH (DA)

2,403,867

2,607,998

3,085,894

4,047,929

WCID NO 10

737,641

757,447

763,520

815,475

WCID NO 17

668,315

713,221

826,590

978,697

WCID NO 18

745,787

744,899

782,610

826,073

WCID NO 19

366,313

343,932

340,309

357,138

WCID NO 20

879,604

837,768

839,828

890,500

WCID POINT VENTURE

450,307

464,444

487,822

497,400

WELLS BRANCH MUD

3,047,360

2,746,805

2,628,986

2,645,886 WEST TRAVIS CO MUD NO 3

379,802

361,658

369,600

352,634

WEST TRAVIS CO MUD NO 5

437,407

520,257

538,111

581,010

WEST TRAVIS CO MUD NO 6

-

-

101,932

167,463

WEST TRAVIS CO MUD NO 8

-

-

-

14,120

WILBARGER CREEK MUD NO 1

-

912

899

7,001

WILBARGER CREEK MUD NO 2

-

7,074

2,531

10,539

WILLIAMSON/TRAVIS MUD NO 1

-

-

-

-

140

TABLE 4 (4 of 5)

2006 2007 2008 2009 2010 2011

3,439,081

3,825,730

4,216,410

4,505,323

6,939

8,489

415,830

435,328

491,054

736,654

6,420

10,176

58,369

233,311

523,956

730,289

675,963

652,313

301,735

434,780

542,514

640,529

522,729

573,768

189,816

269,176

401,336

513,615

4,401

131,934

-

-

4,239

4,214

1,162,520

1,088,851

698,462

893,034

1,124,584

1,183,748

2,410,645

2,323,028

2,016,553

2,302,994

2,463,713

2,571,843

391,251

385,325

428,101

457,374

452,782

438,374

707,450

689,513

196,195

410,081

678,034

767,616

707,768

700,368

516,461

618,088

674,299

730,660

15,358

15,336

15,429

15,423

15,380

15,365

454,004

440,034

271,981

372,835

497,109

494,352

30,206

30,655

29,983

30,516

31,355

31,260

68,188,770

76,058,877

56,112,445

58,796,972 -

66,767,213

830,406

932,493

87,356

-

64,483,415

-

-

-

395,841

612,616

725,520

811,084

148

4,989

5,260,158

7,194,871

7,341,529

7,694,680

7,557,926

7,762,069

864,118

903,449

924,969

970,136

618,715

660,978

1,321,547

1,603,589

1,854,058

1,984,738

2,043,298

2,187,775

863,164

894,841

922,230

949,312

930,931

941,763

391,982

433,777

412,488

432,361

447,708

448,523

977,697

1,039,229

1,062,216

1,076,360

1,046,777

1,045,323

604,518

617,950

586,179

603,092

595,633

605,982

2,980,611

3,180,740

3,362,614

3,453,134

3,259,257

3,268,211

150,991

177,085

230,114

334,824

442,726

476,561

532,790

584,062

618,822

603,919

500,434

523,618

236,511

507,055

701,363

880,192

945,723

902,533

350,294

539,128

659,050

802,803

802,898

832,702

5,223

56,282

82,458

98,531

113,282

122,414

33,587

31,913

33,198

29,586

29,586

34,105

-

-

653,002

679,534

584,957

583,098

141

TRAVIS CENTRAL APPRAISAL DISTRICT PROPERTY TAX LEVIES BY TAXING ENTITIES LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS WMSN CO WSID DIST 3

-

-

-

-

WMSN-TR CO WCID NO 1D

168,928

353,258

531,369

732,504

WMSN-TR CO WCID NO 1F

-

-

58,927

60,466

WMSN-TR CO WCID NO 1G

37,252

291,832

583,378

1,023,191

TOTAL SPECIAL DISTRICTS 41,984,811 43,202,930 93,594,601 102,659,156

GRAND TOTAL $ 1,539,442,897 $ 1,552,096,914 $ 1,597,820,190 $ 1,856,681,826

142

TABLE 4 (5 of 5)

2006 2007 2008 2009 2010 2011

-

-

210,317

368,155

373,712

391,266

1,012,334

1,334,349

1,170,077

998,855

1,006,976

1,070,391

144,746

301,639

394,522

409,157

430,670

455,928

1,226,219

1,383,679

1,381,172

1,346,694

1,319,097

1,312,915

118,563,531

131,915,000

146,164,202

153,562,658

151,735,945

161,313,627

$ 2,048,661,493 $ 1,965,441,457 $ 2,201,022,895 $ 2,322,934,005 $ 2,324,991,089 $ 2,414,580,554

143

TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SCHOOL DISTRICT AUSTIN COMM COLL DIST 0.0500 0.0771 0.0900 0.0991 AUSTIN ISD 1.5964 1.6137 1.6230 1.6230 COUPLAND ISD 1.5000 1.5000 1.5000 1.5000 DEL VALLE ISD 1.7785 1.7968 1.8063 1.8700 DRIPPING SPRINGS ISD 1.7410 1.7554 1.7465 1.8260 EANES ISD 1.7312 1.7778 1.6705 1.6610 ELGIN ISD - - - 1.8500 HAYS CONSOLIDATED ISD - - - 1.8763 HUTTO ISD - - - 1.8333 JOHNSON CITY ISD - - - 1.6127 LAGO VISTA ISD 1.7400 1.7300 1.7150 1.7150 LAKE TRAVIS ISD 1.7856 1.7883 1.8025 1.8005 LEANDER ISD - - - 1.7500 MANOR ISD 1.7141 1.7291 1.8262 1.8000 MARBLE FALLS ISD - - - 1.6400 PFLUGERVILLE ISD 1.6900 1.8500 1.8300 1.8500 ROUND ROCK ISD - - - 1.8334 CITIES CITY OF AUSTIN 0.4597 0.4928 0.4430 0.4430 CITY OF AUSTIN/HAYS CO - - 0.4430 0.4430 CITY OF AUSTIN/WMSN CO 0.4597 0.4928 0.0800 - CITY OF BEE CAVE 0.0800 0.0800 0.6255 0.0200 CITY OF CEDAR PARK - - - 0.5181 CITY OF ELGIN 0.6827 0.6395 0.6990 0.6866 CITY OF JONESTOWN 0.6990 0.6990 0.2275 0.6255 CITY OF LAGO VISTA 0.2200 0.2200 0.4684 0.6754 CITY OF LAKEWAY 0.6648 0.4953 0.2518 0.2275 CITY OF LEANDER - - - 0.5483 CITY OF MANOR 0.2461 0.2379 0.6400 0.4908 CITY OF MUSTANG RIDGE 0.6299 0.6417 0.1256 0.2511 CITY OF PFLUGERVILLE 0.1127 0.1127 0.0638 0.6350 CITY OF ROLLINGWOOD 0.0580 0.0609 0.0562 0.1273 CITY OF ROUND ROCK - - - 0.3797 CITY OF WEST LAKE HILLS 0.0542 0.0562 0.2799 0.0604 VILLAGE OF BRIARCLIFF 0.2799 0.2799 0.0400 0.0962 VILLAGE OF CREEDMOOR 0.0400 0.0400 0.2498 0.2799 VILLAGE OF POINT VENTURE 0.2498 0.2498 0.0400 0.0400 VILLAGE OF SAN LEANNA 0.0400 0.0400 0.1200 0.2498 VILLAGE OF THE HILLS - 0.1330 0.2500 0.0400 VILLAGE OF VOLENTE - - - 0.1210 VILLAGE OF WEBBERVILLE - - - 0.2500

144

TABLE 5 (1 of 3)

2006 2007 2008 2009 2010 2011

0.0965 0.0958 0.0954 0.0946 0.0951 0.0948 1.4930 1.1630 1.2020 1.2020 1.2270 1.2420 1.3700 1.0401 1.0401 1.0401 1.0401 1.0401 1.7277 1.4800 1.4800 1.4800 1.5300 1.5300 1.6801 1.4153 1.4900 1.4900 1.4900 1.6200 1.5625 1.2025 1.2025 1.2025 1.2025 1.2125 1.6500 1.4400 1.4800 1.4500 1.5400 1.5400 1.7780 1.4613 1.4613 1.4613 1.4613 1.4613 1.7050 1.4100 - - - - 1.4325 1.1780 1.1915 1.1860 1.1936 1.1930 1.5650 1.2000 1.1800 1.1800 1.1800 1.1800 1.6186 1.3585 1.3159 1.3159 1.3159 1.3159 1.6438 1.3334 1.3792 1.4223 1.4548 1.4998 1.7680 1.5150 1.5350 1.5150 1.5150 1.5150 1.4716 1.2350 1.2550 1.2850 1.2900 1.2900 1.6800 1.4700 1.4600 1.4600 1.4600 1.4800 1.6406 1.3238 1.3324 1.3800 1.3800 1.3350

0.4126 0.4034 0.4012 0.4209 0.4571 0.4811 0.4126 0.4034 - - - -

- - - - - - 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.5181 0.5081 0.4890 0.4890 0.4935 0.4935 0.7148 0.7300 0.7588 0.7588 0.7776 0.7539 0.5625 0.5425 0.5425 0.5350 0.5600 0.5600 0.5969 0.5800 0.5700 0.5700 0.6200 0.6300 0.2200 0.2139 0.1827 0.1929 0.1996 0.1996 0.5983 0.6076 0.6026 0.6004 0.6504 0.6704 0.3981 0.6135 0.6582 0.6734 0.8026 0.8212 0.2423 0.2493 0.2707 0.3065 0.3371 0.3578 0.6240 0.6190 0.6140 0.6090 0.6040 0.5990 0.1200 0.1159 0.1142 0.1116 0.1348 0.1446 0.3711 0.3652 0.3652 0.3966 0.4173 0.4173 0.0534 0.0534 0.0534 0.0534 0.0534 0.0534 0.0962 0.0962 0.0962 0.0962 0.0962 0.1175 0.2799 0.2799 0.2799 0.2799 0.3109 0.3109 0.0400 0.0600 0.0600 0.0900 0.0900 0.0900 0.2498 0.2498 0.2498 0.2498 0.2498 0.2498 0.0400 0.0400 0.0400 0.0400 0.0360 0.0298 0.1256 0.1230 0.1286 0.1286 0.1286 0.1286 0.2750 0.2750 0.3025 0.3025 0.3025 0.3025

145

TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 COUNTY TRAVIS COUNTY 0.4660 0.4918 0.4872 0.4993 SPECIAL DISTRICTS ANDERSON MILL MUD - - - - BASTROP-TRAVIS CO ESD NO 1 - - - - BELLA VISTA MUD 0.9300 0.9105 0.9105 0.8200 BELVEDERE MUD - - - - COTTONWD CREEK MUD NO 1 0.9500 0.9500 0.9500 0.9500 CYPRESS RANCH WCID NO 1 - - 0.6400 0.6900 HURST CREEK MUD 0.4600 0.4500 0.4420 0.4770 KELLY LANE WCID NO 1 - - - - KELLY LANE WCID NO 2 - - - - LAKESIDE MUD NO 3 - - - - LAKESIDE WCID NO 1 0.8700 0.8700 0.8700 0.8700 LAKESIDE WCID NO 2A - - - - LAKESIDE WCID NO 2B 0.8700 0.8700 0.8700 0.8700 LAKESIDE WCID NO 2C - - 0.8700 0.8700 LAKESIDE WCID NO 2D - - - - LAKEWAY MUD 0.2615 0.2802 0.2818 0.2818 LOST CREEK MUD 0.0933 0.1161 0.1229 0.1132 MOORES CROSSING MUD 0.7300 0.7300 0.7300 0.7300 NE TRAVIS CO UTILITY DISTRICT - 0.9300 0.9300 0.9300 NORTH AUSTIN MUD NO 1 - - - -NORTHTOWN MUD 0.6500 0.7500 0.7500 0.7500 NW AUSTIN MUD NO 1 0.3150 0.2632 0.2600 0.3000 NW TR CO RD DIST 3 GLDN TRI 0.1500 0.1660 0.1800 0.1650 PRESIDENTIAL GLEN MUD - - - - RIVER PLACE MUD 0.5000 0.5000 0.5000 0.4500 RNCH @ CYPRSS CRK MUD 1 0.6770 0.6618 0.6900 0.6927 SENNA HILLS MUD 0.6650 0.6650 0.6650 0.6650 SHADY HOLLOW MUD 0.2202 0.1732 0.1700 0.1500 SUNFIELD MUD NO 1 - - - - SUNFIELD MUD NO 2 - - - - SUNFIELD MUD NO 3 - - - - TANGLEWD FOREST LTD DIST 0.3100 0.3300 0.3525 0.3525 TRAVIS CO BEE CAVE RD DIST 1 - - - - TRAVIS CO ESD NO 1 0.0980 0.0999 0.0989 0.1000 TRAVIS CO ESD NO 10 0.0987 0.1000 0.0988 0.1000 TRAVIS CO ESD NO 11 0.0800 0.0800 0.0800 0.0900 TRAVIS CO ESD NO 12 0.0992 0.1000 0.0991 0.1000 TRAVIS CO ESD NO 13 - - - - TRAVIS CO ESD NO 14 0.0700 0.0700 0.1000 0.1000 TRAVIS CO ESD NO 2 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 3 0.1000 0.1000 0.1000 0.0994

146

TABLE 5 (2 of 3)

2006 2007 2008 2009 2010 2011

0.4499 0.4216 0.4122 0.4215 0.4658 0.4855

- - 0.4000 0.1300 0.1300 0.1300 - 0.1000 0.1000 0.0972 0.1000 0.0952

0.7979 0.7681 0.6056 0.5000 0.5042 0.5042 0.4500 0.4500 0.4500 0.4500 0.4500 0.4500 0.8968 0.8968 0.8968 0.8968 0.9500 0.9700 0.7200 0.7800 0.8150 0.9000 0.9000 0.9000 0.4821 0.4821 0.4320 0.4200 0.4490 0.4990 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500

- - 0.9500 0.9500 0.9500 0.9500 0.9000 0.9000 0.9000 0.9000 0.9000 0.9000 0.8700 0.8500 0.8500 0.8500 0.9000 0.9000

- - 0.9700 0.9700 0.9700 0.9700 0.8700 0.9700 0.9700 0.9700 0.9700 0.9700 0.8200 0.9000 0.9000 0.9400 0.9700 0.9700 0.8700 0.9700 0.9700 0.9700 0.9700 0.9700 0.2305 0.2122 0.1922 0.1967 0.2052 0.2052 0.1164 0.1716 0.1647 0.1711 0.1711 0.1711 0.7300 0.7595 0.7595 0.7595 0.9100 0.9100 0.9300 0.8993 0.8993 0.8993 0.8993 0.8993

- - 0.4050 0.3801 0.3819 0.3819 0.7500 0.7500 0.7500 0.7500 0.7500 0.7500 0.2900 0.2750 0.2525 0.2427 0.1450 0.1550 0.1300 0.1100 0.1100 0.1250 0.5019 0.5019 0.5019 0.5019 0.5019 0.5019 0.3350 0.3350 0.4000 0.3500 0.3500 0.3350 0.7065 0.7065 0.6400 0.6282 0.6102 0.6304 0.5774 0.5326 0.6075 0.5600 0.5400 0.5774 0.0500 0.0500 0.1500 0.1491 0.1469 0.0500 0.9000 0.9000

- 0.9000 0.9000 0.9000 0.2030 0.2030 - 0.9000 0.9000 0.9000 0.8900 0.9600 - 0.9000 0.9000 0.9000 0.1000 0.1000

0.3675 0.2200 0.2100 0.2100 0.1000 0.1000 - - 0.4700 0.6984 0.1000 0.0997

0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0900 0.0900 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0997 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

147

TRAVIS CENTRAL APPRAISAL DISTRICT TAX RATES BY TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 TRAVIS CO ESD NO 4 0.1000 0.1000 0.1000 0.0982 TRAVIS CO ESD NO 5 0.0708 0.0708 0.1000 0.1000 TRAVIS CO ESD NO 6 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 7 0.1000 0.1000 0.1000 0.1000 TRAVIS CO ESD NO 8 0.0687 0.0800 0.0790 0.0900 TRAVIS CO ESD NO 9 0.0710 0.0710 0.0710 0.0800 TRAVIS CO MUD NO 10 0.9500 0.9500 0.8000 0.8000 TRAVIS CO MUD NO 11 - 0.8800 0.8800 0.7725 TRAVIS CO MUD NO 14 - - - 0.8800 TRAVIS CO MUD NO 15 0.6500 0.6500 0.4940 0.2300 TRAVIS CO MUD NO 16 - - - - TRAVIS CO MUD NO 2 0.9500 0.9500 0.9500 0.9500 TRAVIS CO MUD NO 3 0.6100 0.5950 0.5792 0.5692 TRAVIS CO MUD NO 4 0.7500 0.7316 0.6796 0.7264 TRAVIS CO MUD NO 5 0.9089 0.9089 0.9089 0.9089 TRAVIS CO MUD NO 6 0.6500 0.6555 0.6316 0.5861 TRAVIS CO MUD NO 7 0.9089 0.9089 0.9089 0.9089 TRAVIS CO MUD NO 8 0.9089 0.9089 0.9089 0.8489 TRAVIS CO MUD NO 9 0.9089 0.9089 0.9089 0.9089 TRAVIS CO HEALTHCARE DISTRICT - - 0.0779 0.0779 WCID 17 COMANCHE TRAILS (DA) 0.1916 0.1802 0.1573 0.1536 WCID 17 FLINTROCK (DA) - 0.1419 0.1238 0.4381 WCID 17 STEINER RANCH (DA) 0.6150 0.6150 0.6150 0.6300 WCID NO 10 0.0475 0.0499 0.0506 0.0513 WCID NO 17 0.0590 0.0590 0.0600 0.0600 WCID NO 18 0.2845 0.2845 0.2780 0.2729 WCID NO 19 0.2300 0.2300 0.2300 0.2300 WCID NO 20 0.3700 0.3700 0.3637 0.3637 WCID POINT VENTURE 0.5550 0.5469 0.5311 0.4982 WELLS BRANCH MUD 0.5050 0.5000 0.4800 0.4800 WEST TRAVIS CO MUD NO 3 0.2400 0.2400 0.2500 0.2300 WEST TRAVIS CO MUD NO 5 0.3700 0.4050 0.4050 0.4050 WEST TRAVIS CO MUD NO 6 - - 0.4500 0.4500 WEST TRAVIS CO MUD NO 8 - 0.9500 0.9500 0.3500 WILBARGER CREEK MUD NO 1 - - - 0.9500 WILBARGER CREEK MUD NO 2 - 0.9500 0.9500 0.9500 WILLIAMSON/TRAVIS MUD NO 1 - - - - WMSN CO WSID DIST 3 - - - - WMSN-TR CO WCID NO 1D 0.9000 0.9000 0.8750 0.8250 WMSN-TR CO WCID NO 1F - - 0.9500 0.9500 WMSN-TR CO WCID NO 1G 1.0000 0.9500 0.9400 0.8430

148

TABLE 5 (3 of 3)

2006 2007 2008 2009 2010 2011 0.0905 0.1000 0.0986 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0850 0.0858 0.1000 0.1000 0.1000 0.1000 0.7470 0.7470

- - - - - - 0.0900 0.1000 0.1000 0.1000 0.7725 0.7725 0.0800 0.0800 0.0800 0.0850 0.1000 0.1000 0.7914 0.7500 0.7470 0.7470 0.1000 0.1000 0.7725 0.7725 0.7725 0.7725 0.9500 0.9903 0.8800 0.7909 0.7909 0.8500 0.3325 0.3325 0.2500 0.2500 0.2925 0.3325 0.9500 0.9500

- - 0.9000 0.9000 0.9700 0.9700 0.9000 0.9000 0.8800 0.8800 0.5000 0.4800 0.5425 0.5232 0.4950 0.4950 0.7296 0.7296 0.6927 0.6927 0.6715 0.7296 0.8571 0.8571 0.9089 0.9089 0.9089 0.8571 0.4750 0.4750 0.5182 0.4831 0.4531 0.4665 0.9089 0.9089 0.9089 0.9089 0.9089 0.9089 0.7213 0.7213 0.7796 0.7213 0.7213 0.7213 0.8756 0.8756 0.8920 0.8756 0.8756 0.8756 0.0719 0.0789 0.0734 0.0693 0.0679 0.0674 0.4223 0.4500 0.1036 - - - - - 0.4205 0.4382 0.3982 0.4000 0.6500 0.6500 0.5915 0.6150 0.5494 0.5249 0.5248 0.5200 0.0463 0.0436 0.0402 0.0390 0.0260 0.0279 0.0599 0.0575 0.0575 0.0575 0.0600 0.0600 0.2521 0.2295 0.2136 0.2081 0.2081 0.2081 0.2250 0.2250 0.2250 0.2250 0.2600 0.2600 0.3537 0.3500 0.3250 0.3200 0.3200 0.3200 0.4982 0.4652 0.3913 0.3613 0.3613 0.3613 0.4800 0.4800 0.4700 0.4700 0.4700 0.4700 0.0900 0.1000 0.1200 0.1750 0.2500 0.2720 0.3200 0.3050 0.3000 0.3000 0.2800 0.2800 0.4500 0.4500 0.4500 0.4500 0.4500 0.4500 0.5500 0.6000 0.6000 0.8000 0.8894 0.8894 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500 0.9500

- - 0.7225 0.7140 0.6640 0.6620 - - 0.7730 0.7999 0.8150 0.8150

0.7800 0.7426 0.5412 0.4210 0.4210 0.4210 0.9500 0.9500 0.9000 0.9000 0.9000 0.9000 0.6816 0.6074 0.5761 0.5620 0.5758 0.5565

149

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SCHOOL DISTRICTS

AUSTIN COMM COLL DIST $ 53,930,430,665 $ 51,475,427,825 $ 51,866,673,676 $ 57,768,631,148

AUSTIN ISD

49,244,071,065

46,589,019,384

46,542,482,123 48,724,490,240

COUPLAND ISD

3,301,503

3,522,580

3,611,182 3,651,991

DEL VALLE ISD

3,043,859,920

2,989,946,259

2,957,441,927 3,006,501,362

DRIPPING SPRINGS ISD

8,914,037

10,174,460

10,356,109 10,276,726

EANES ISD

7,034,740,418

6,503,001,251

6,531,865,306 6,958,300,880

ELGIN ISD

51,049,931

59,429,432

66,911,329 110,651,256

HAYS CONSOLIDATED ISD

7,546,465

5,521,307

6,320,700 7,135,809

HUTTO ISD

-

1,404,558

2,380,224 3,369,776

JOHNSON CITY ISD

2,180,261

3,016,289

2,776,785 4,507,597

LAGO VISTA ISD

777,387,438

804,371,234

851,763,659 890,950,111

LAKE TRAVIS ISD

3,812,765,019

3,765,691,842

4,063,779,781 4,363,446,506

LEANDER ISD

2,929,875,390

3,237,491,571

3,556,492,120 4,162,942,924

MANOR ISD

1,913,339,235

1,797,158,750

1,928,237,697 2,081,420,587

MARBLE FALLS ISD

293,503,263

310,563,659

326,421,654 344,627,306

PFLUGERVILLE ISD

5,332,442,130

5,397,953,603

5,800,228,390 6,316,078,502

ROUND ROCK ISD

5,854,001,533

4,018,300,192

4,282,571,128 4,590,923,763

TOTAL SCHOOL DISTRICTS

134,239,408,273

126,971,994,196

128,800,313,790 139,347,906,484

CITIES

CITY OF AUSTIN

57,508,097,212

54,623,216,758

55,330,358,743 58,312,752,586

CITY OF AUSTIN/HAYS CO

-

558,400

558,400 558,400

CITY OF AUSTIN/WMSN CO

1,555,432,607

-

2,389,262 11,473,606

CITY OF BEE CAVE

247,943,307

256,041,303

312,161,338 354,379,056

CITY OF CEDAR PARK

37,256,270

39,549,893

44,268,243 83,799,866

CITY OF ELGIN

722,332

4,169,384

6,809,739 34,534,097

CITY OF JONESTOWN

146,993,600

164,778,206

168,122,533 183,924,744

CITY OF LAGO VISTA

450,525,911

454,137,500

483,526,374 504,900,462

CITY OF LAKEWAY

1,272,282,733

1,228,883,462

1,319,015,182 1,411,234,312

150

TABLE 6 (1 of 6)

2006 2007 2008 2009 2010 2011

$ 76,222,533,853 $ 86,077,451,588 $ 95,728,069,724 $ 100,814,932,581 $ 96,171,265,868 $ 100,506,271,488

56,308,881,914 63,094,101,286 70,533,145,307

73,467,671,340 70,816,356,728 72,638,105,135

4,145,527 3,971,016 4,173,003

4,081,685 4,042,645 4,002,906

3,512,690,816 3,946,975,455 4,227,709,391

4,196,623,729 3,903,825,425 4,000,312,874

12,208,705 17,769,487 16,245,424

16,282,065 16,766,673 21,563,613

8,403,322,186 9,384,826,237 10,611,029,806

10,702,862,335 10,020,779,707 10,079,819,989

148,578,093 187,201,903 222,388,484

228,739,227 220,032,703 214,530,565

8,329,911 8,481,262 7,873,315

11,513,965 7,927,357 7,835,116

3,840,895 4,588,474 - - - -

7,695,999 10,414,843 11,102,862

9,894,577 10,177,628 10,116,336

1,145,330,631 1,341,820,736 1,542,108,661

1,637,514,251 1,574,812,311 1,556,328,192

5,583,860,466 6,522,817,346 7,568,687,493

7,863,134,421 7,563,912,842 7,757,527,167

4,931,194,729 5,873,521,257 6,177,567,405

6,489,222,286 6,275,766,149 6,402,465,379

2,335,247,996 2,848,385,566 3,730,969,280

4,217,760,956 3,705,912,613 5,708,442,584

398,909,109 471,867,680 590,531,735

572,212,154 599,442,152 547,046,712

7,066,752,458 8,006,507,992 8,520,918,319

8,591,120,667 8,177,619,250 8,267,679,920

5,161,615,770 5,781,282,307 6,055,273,153

5,981,779,112 758,824,729 5,555,697,951

171,255,139,058 193,581,984,435 215,547,793,362

224,805,345,351 209,827,464,780 223,277,745,927

67,455,087,491 76,232,216,305 84,891,503,376

88,023,044,312 83,883,875,709 87,870,247,142

558,400 558,400 -

- - -

13,851,325 81,618 -

- - -

565,121,802 670,903,514 903,217,568

922,713,828 861,637,683 925,453,690

90,478,552 96,687,752 79,980,873

82,057,303 60,889,014 67,293,889

45,735,631 59,818,683 63,487,744

61,711,902 182,707,566 56,866,826

255,655,726 334,617,100 409,604,232

464,052,141 16,283,442 412,446,794

612,066,016 679,221,299 783,174,347

774,831,435 - 738,776,059

1,711,575,025 2,043,555,598 2,401,953,775

2,516,823,252 2,434,335,810 2,515,956,981

151

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

CITIES

CITY OF LEANDER

30,629,277

37,920,469

53,189,926

65,611,253

CITY OF MANOR

45,720,169

67,752,496

98,262,930

134,998,915

CITY OF MUSTANG RIDGE

30,523,588

35,036,453

36,359,701

40,476,605

CITY OF PFLUGERVILLE

1,216,611,250

1,233,675,092

1,345,042,505

1,449,175,538

CITY OF ROLLINGWOOD

292,880,583

266,310,117

280,311,108

304,064,178

CITY OF ROUND ROCK

308,087,348

257,081,069

255,887,192

299,769,882

CITY OF SUNSET VALLEY

173,461,451

186,239,544

179,890,645

183,091,855

CITY OF WEST LAKE HILLS

916,533,915

837,660,845

806,661,406

851,399,591

VILLAGE OF BRIARCLIFF

128,894,991

124,011,028

132,539,869

136,540,190

VILLAGE OF CREEDMOOR

13,966,528

16,087,164

16,940,882

18,533,710

VILLAGE OF GARFIELD

-

-

7,930

23,260

VILLAGE OF POINT VENTURE

84,373,304

87,873,997

94,489,203

102,682,469

VILLAGE OF SAN LEANNA

27,052,259

27,224,893

31,678,103

34,746,966

VILLAGE OF THE HILLS

334,835,171

327,427,826

337,052,784

347,763,066

VILLAGE OF VOLENTE

-

83,908,150

106,743,200

109,740,974

VILLAGE OF WEBBERVILLE

-

10,715,270

10,989,627

10,599,793

TOTAL CITIES

64,822,823,806

60,370,259,319

61,453,256,825

64,986,775,374

COUNTIES

TRAVIS COUNTY

78,467,819,604

75,220,153,500

76,570,337,388

81,178,127,111

WILLIAMSON COUNTY

1,728,619,300

190,708,482

279,875,118

322,833,682

TOTAL COUNTIES

80,196,438,904

75,410,861,982

76,850,212,506

81,500,960,793

SPECIAL DISTRICTS

ACC DIST - WMSN CO

4,044,321

3,898,978

3,431,079

3,491,698 ANDERSON MILL LIMITED DISTRICT

-

-

-

-

ANDERSON MILL MUD

-

-

-

-

AUSTIN MUD NO 1

225,968,415

260,656,166

353,456,910

333,953,942

AUSTIN MUD NO 2

98,576,526

105,864,422

113,636,686

119,545,897

AUSTIN MUD NO 3

1,129,272

1,129,272

1,991,669

10,843,974

152

TABLE 6 (2 of 6)

2006 2007 2008 2009 2010 2011

88,895,221

139,958,247

178,194,353

207,025,149

201,039,254

213,890,030

187,975,085

222,124,712

235,857,149

243,997,208

234,729,344

235,742,926

48,555,580

55,133,490

55,049,930

55,355,865

54,441,069

53,892,167

1,569,132,005

1,950,814,266

2,563,136,569

2,821,125,254

2,961,209,674

2,994,976,051

387,205,038

442,254,165

504,145,439

525,563,438

462,781,527

467,145,435

332,014,873

340,634,206

358,967,543

311,607,998

278,775,802

298,484,907

207,796,702

243,360,641

292,513,000

274,498,633

272,855,490

285,776,108

1,074,959,665

1,201,839,646

1,364,222,749

1,425,907,353

1,300,325,692

1,280,534,130

168,092,532

177,715,003

207,689,145

213,401,994

201,762,794

190,834,924

23,625,751

27,516,158

30,113,856

34,613,648

31,707,271

37,428,294

17,300

81,756

73,360 - - -

126,084,032

141,331,235

159,244,352

176,806,676

170,524,029

174,068,850

40,457,514

41,769,260

41,146,289

45,410,821

45,271,676

45,326,556

394,335,466

427,919,073

460,486,093

462,736,757

429,077,832

407,700,023

123,523,551

140,561,240

149,971,271

155,617,466

58,601,042

156,957,939

13,220,421

15,372,839

16,462,773

16,202,389

155,583,478

16,642,713

75,536,020,704

85,686,046,206

96,150,195,786

99,815,104,822

94,298,415,198

99,446,442,434

94,602,109,466

107,130,923,352

119,823,723,365

123,995,661,148

118,418,917,319

122,782,233,073

350,641,187

384,748,516

- - - -

94,952,750,653

107,515,671,868

119,823,723,365

123,995,661,148

118,418,917,319

122,782,233,073

3,491,741

4,522,384

-

191,612

-

-

-

-

-

9,405,969

9,274,862

8,860,065

-

-

8,642,308

-

-

-

315,906,543

275,495,001

377,864,131

259,944,511

232,974,301

308,694,550

134,989,815

144,890,825

158,329,932

166,090,386

165,389,692

160,855,224

17,821,625

58,021,152

102,911,347

105,076,404

131,396,314

125,671,514

153

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS BASTROP-TRAVIS COUNTIES ESD NO 1

-

-

-

-

BELLA VISTA MUD

8,282,293

21,520,594

35,298,531

56,040,686

BELVEDERE MUD

-

-

-

-

COTTONWD CREEK MUD NO 1

275,656

4,392,774

4,396,914

10,068,778

CYPRESS RANCH WCID NO 1

-

24,162

5,986,326

DOWNTOWN PUB IMP DIST

2,512,550,454

2,333,106,139

2,251,826,676

2,450,260,373

E SIXTH ST PUB IMP DIST

-

125,484,440

138,981,570

HURST CREEK MUD

361,846,745

353,457,794

363,719,173

375,208,560

KELLY LANE WCID NO 1

-

-

-

-

KELLY LANE WCID NO 2

-

-

-

-

LAGO VISTA MUD

-

-

-

6,425

LAKESIDE MUD NO 3

-

-

-

-

LAKESIDE WCID NO 1

22,680,911

34,190,026

45,455,657

57,042,305

LAKESIDE WCID NO 2

1,016

51,768

53,572

55,647

LAKESIDE WCID NO 2A

216,948

216,895

141,863

141,850

LAKESIDE WCID NO 2B

3,634,335

8,398,332

21,875,917

33,115,898

LAKESIDE WCID NO 2C

63,733

62,764

1,320,915

11,090,976

LAKESIDE WCID NO 2D

31,850

31,850

31,850

32,060

LAKEWAY MUD

737,371,400

705,924,248

728,859,287

752,218,752

LAZY NINE MUD

-

-

-

-

LAZY NINE MUD NO 1A

-

-

-

-

LAZY NINE MUD NO 1B

-

-

-

-

LAZY NINE MUD NO 1C

-

-

-

-

LAZY NINE MUD NO 1D

-

-

-

-

LAZY NINE MUD NO 1E

-

-

-

-

LOST CREEK MUD

534,494,218

468,011,066

463,350,847

492,677,772

MOORES CROSSING MUD

37,938,532

38,167,678

44,444,608

48,389,767

NE TCRD DIST NO 4 (WELLS PT)

84,886,598

93,311,359

87,179,594

83,454,177

NE TRAVIS CO ROAD DIST NO 2

494,667,059

616,390,187

745,086,156

865,927,719

NE TRAVIS CO UTILITY DIST

-

446,442

6,410,411

37,333,634

154

TABLE 6 (3 of 6)

2006 2007 2008 2009 2010 2011

-

119,471,974

138,668,443

143,413,922

136,086,769

130,339,652

74,742,119

93,097,017

104,388,950

102,146,627

101,100,197

100,867,600

106,114

17,059,886

46,383,042

59,981,521

52,521,819

56,924,335

26,099,942

44,746,191

54,620,766

59,440,219

55,203,994

50,175,224

14,715,046

23,912,805

29,136,547

34,241,595

34,613,721

40,274,226

3,235,239,648

3,605,988,883

3,958,563,648

4,167,067,572

4,301,926,604

5,253,303,792

174,240,584

192,819,200

200,163,622

212,279,797

213,413,048

221,871,283

425,577,999

465,438,119

503,889,883

509,246,499

474,659,351

453,899,532

297,142

5,540,091

20,435,550

35,516,757

44,017,096

50,150,907

273,698

568,143

717,790

714,533

1,912,085

2,734,647

6,725

-

-

-

-

-

448,101

7,213,074

19,482,050

30,636,774

33,099,882

38,375,075

71,856,990

91,799,456

102,499,428

113,411,102

106,785,954

106,122,085

55,647

-

-

-

-

-

170,080

234,761

313,801

308,562

184,083

181,848

52,465,177

56,930,406

69,093,086

67,145,474

68,168,110

67,487,556

22,632,459

32,182,810

44,394,852

51,577,218

58,292,401

61,572,194

32,493

6,992,213

30,265,762

31,969,702

36,659,302

53,422,472

840,594,795

918,040,853

1,018,268,618

1,043,771,477

971,117,181

976,728,028

102,906

464,499

-

-

-

-

-

-

32,457

32,268

29,700

30,049

-

-

293,018

772,677

460,458

461,000

-

-

8,493

8,561

7,740

7,589

-

-

13,212

12,635

11,423

11,678

-

-

41,233

41,097

37,157

38,449

576,531,144

606,523,175

673,774,346

647,247,297

609,524,368

630,167,140

60,805,458

71,152,971

81,880,348

87,156,688

72,668,705

77,478,253

94,565,333

100,379,708

98,018,812

93,789,819

89,845,982

91,754,147

1,078,730,565

962,486,330

880,602,874

757,168,468

673,389,158

699,315,236

68,558,579

122,904,193

134,763,764

155,105,952

150,360,888

157,081,649

155

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS

NORTH AUSTIN MUD NO 1

-

-

-

-

NORTH TRAVIS CO MUD NO 5

-

-

-

-

NORTHTOWN MUD

147,970,143

185,968,840

230,296,103

275,008,019

NW AUSTIN MUD NO 1

358,985,389

340,080,097

347,931,699

381,378,938

NW AUSTIN MUD NO 2

-

-

-

NW TR CO RD DIST 3 GLDN TRI

408,134,844

369,333,954

346,072,218

377,864,503

PRESIDENTIAL GLEN MUD

-

-

-

- REINVESTMENT ZONE # 1 CITY OF PFLUG

-

-

-

-

RIVER PLACE MUD

406,108,200

376,069,043

375,308,987

405,311,182 RMMA REUSE & REDEVELOPMENT

-

-

-

-

RNCH @ CYPRSS CRK MUD 1

180,871,215

195,001,588

196,752,793

201,221,842

SENNA HILLS MUD

102,895,594

89,349,415

92,062,342

95,873,264

SHADY HOLLOW MUD

213,233,476

200,051,678

202,675,788

196,798,223

SUNFIELD MUD NO 1

-

-

-

-

SUNFIELD MUD NO 2

-

-

-

-

SUNFIELD MUD NO 3

-

-

-

-

SW TRAVIS CO RD DIST NO 1

476,563,516

462,099,359

480,090,275

542,497,449

TANGLEWD FOREST LTD DIST

224,798,947

210,571,813

213,671,880

220,447,586

TR CO RFP DIST NO 3

-

4,600

156,056

TRAVIS CO BCCP

1,328,251,646

1,369,321,405

1,798,040,224

2,098,020,318 TRAVIS CO BEE CAVE ROAD DIST NO 1

-

-

-

-

TRAVIS CO ESD NO 1

672,595,289

686,648,216

730,401,962

763,232,816

TRAVIS CO ESD NO 10

779,034,432

729,340,993

781,815,891

820,930,992

TRAVIS CO ESD NO 11

839,645,067

877,062,405

631,582,607

647,846,662

TRAVIS CO ESD NO 12

395,201,458

439,624,834

519,466,912

623,940,411

TRAVIS CO ESD NO 13

-

-

-

-

TRAVIS CO ESD NO 14

285,254,620

391,846,637

506,571,201

632,096,384

TRAVIS CO ESD NO 2

3,985,588,071

3,946,515,780

4,081,304,656

4,375,949,198

TRAVIS CO ESD NO 3

1,461,500,479

1,351,518,342

1,373,150,188

1,437,454,685

TRAVIS CO ESD NO 4

1,288,357,555

1,277,820,955

1,282,169,352

1,373,406,005

156

TABLE 6 (4 of 6)

2006 2007 2008 2009 2010 2011

- - 76,180,062

79,572,961 77,200,201 74,981,518

- - -

- - -

321,380,925 372,033,134 419,470,520

510,138,735 453,754,804 498,798,628

439,251,937 457,686,405 508,009,617

494,038,372 - 124,962

4,697,043,829 - -

- - 33,853

453,968,314 476,764,371 497,248,477

466,063,027 397,554,870 394,508,453

2,699,100 2,118,600 6,871,445

4,616,506 5,233,514 6,332,765

- - -

- - 7,603,811

442,765,865 477,393,950 493,192,575

538,131,089 498,963,974 492,503,884

64,343,082 101,973,194 164,530,108

317,670,349 386,249,627 433,603,957

213,374,198 236,023,383 75,122,146

76,728,662 68,529,045 68,208,111

113,885,573 141,906,873 159,934,601

187,040,235 3,449,695 203,015,457

212,841,800 233,936,133 259,916,901

267,152,252 254,992,612 248,278,130

- 5,904 6,001

5,984 5,884 5,938

- 74,865 76,008

75,805 74,584 75,244

- 11,340 11,902

11,876 11,719 11,803

695,721,408 867,070,944 1,045,637,212

1,151,351,491 1,098,672,534 1,118,673,533

238,585,951 262,195,984 277,811,644

279,343,978 272,931,007 272,665,423

18,472 - -

- - -

2,694,986,376 3,463,652,379 4,048,438,138

4,412,058,807 5,637,855,752 5,730,628,564

- 54,011,050 173,138,516

158,856,234 118,624,066 122,207,598

1,681,434,242 1,930,813,723 2,209,850,809

2,326,798,780 2,259,443,667 2,248,109,848

963,795,330 1,136,995,221 1,267,044,378

1,312,381,599 1,274,196,179 1,310,462,566

739,181,797 728,095,863 792,203,019

795,980,014 418,114,196 776,454,857

819,046,622 957,738,130 1,063,615,208

1,112,269,006 1,043,547,150 1,045,481,878

33,379,764 38,797,412 49,084,254

48,912,575 48,529,134 49,525,135

803,260,709 980,438,697 1,059,724,433

1,100,279,707 1,094,974,877 1,116,584,429

- 5,219,343,375 5,913,725,021

6,366,662,333 6,159,348,195 6,195,034,654

1,713,215,412 1,905,576,950 2,108,322,318

2,183,487,427 2,088,714,408 2,095,539,086

1,483,872,491 1,611,095,550 1,727,152,041

1,578,496,034 1,482,428,586 1,478,440,934

157

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS

TRAVIS CO ESD NO 5

781,375,901

665,306,594

654,633,483

662,517,460

TRAVIS CO ESD NO 6

4,228,272,738

4,188,969,540

4,553,007,514

5,033,443,885

TRAVIS CO ESD NO 7

486,718,324

567,224,751

575,925,873

610,236,494

TRAVIS CO ESD NO 8

787,509,398

795,750,890

841,457,008

871,977,849

TRAVIS CO ESD NO 9

3,866,030,345

3,574,923,237

3,588,230,590

3,782,535,073

TRAVIS CO MUD NO 10

36,619,067

41,086,592

43,540,360

44,443,768

TRAVIS CO MUD NO 11

-

-

-

1,825,136

TRAVIS CO MUD NO 12

-

-

-

1,624,803

TRAVIS CO MUD NO 13

-

-

-

2,303,818

TRAVIS CO MUD NO 14

93,049

622,087

5,400,693

19,374,425

TRAVIS CO MUD NO 15

13,344,126

20,385,685

39,229,713

57,815,943

Travis Co MUD No 16

-

-

-

-

TRAVIS CO MUD NO 2

1,675,950

1,347,609

16,265,395

40,525,079

TRAVIS CO MUD NO 3

301,635,518

286,279,757

295,905,239

320,564,611

TRAVIS CO MUD NO 4

63,809,611

60,957,219

62,773,080

61,640,535

TRAVIS CO MUD NO 5

9,492,853

10,198,837

11,898,724

11,883,689

TRAVIS CO MUD NO 6

47,082,836

58,380,136

71,315,176

79,532,608

TRAVIS CO MUD NO 7

1,661,172

1,661,052

1,660,872

1,660,960

TRAVIS CO MUD NO 8

15,084,332

16,328,350

19,355,022

24,670,440

TRAVIS CO MUD NO 9

3,337,642

3,336,642

3,319,556

3,205,374

TRAVIS CO RFP DIST NO 6

-

-

-

- TRAVIS COUNTY HEALTHCARE DISTRICT

68,577

336,149

76,660,351,219

81,262,884,904

TRAVIS-CREEDMOOR MUD

-

-

-

-

WALLER CREEK TIF

-

-

-

-

WCID 17 COMANCHE TRAILS (DA)

62,173,480

69,866,393

76,065,746

80,320,430

WCID 17 FLINTROCK (DA)

-

37,096,233

51,360,558

65,747,055

WCID 17 SERENE HILLS (DA)

-

-

-

-

WCID 17 SOUTHVIEW (DA)

10,864,382

11,150,084

11,787,487

12,016,880

WCID 17 STEINER RANCH (DA)

411,578,493

447,792,584

526,494,106

682,025,881

WCID NO 10

1,721,303,106

1,583,027,851

1,558,654,664

1,633,841,088

WCID NO 14

300,386,288

300,674,564

328,093,965

343,161,570

158

TABLE 6

(5 of 6)

2006 2007 2008 2009 2010 2011

719,804,618

819,646,174

878,878,696

916,005,050

897,589,909

890,591,710

6,396,606,049

7,617,605,418

8,810,472,653

9,256,241,042

750,622,154

9,117,902,956

-

-

- -

-

963,875

1,079,098,281

1,289,929,657

1,465,233,647

1,521,737,524

1,521,478,393

1,549,511,884

4,637,324,498

5,136,340,688

5,767,507,778

5,684,513,791

5,311,275,071

5,305,035,836

54,955,152

60,616,842

68,464,789

100,370,196

100,118,910

107,998,867

7,902,722

30,545,722

68,169,711

95,346,535

100,466,756

122,995,240

6,743,451

6,523,144

9,004,183

8,998,842

6,938,919

6,813,122

8,329,405

8,080,148

9,821,601

9,839,457

6,419,636

6,824,124

34,555,526

56,498,958

69,703,458

76,748,247

72,137,320

66,659,558

76,162,768

108,848,832

137,686,034

155,892,991

158,949,835

175,116,503

-

-

470,973

468,243

463,297

14,010,726

73,675,734

99,762,317

128,627,708

136,059,489

121,367,756

114,150,531

385,530,609

448,760,257

504,045,841

527,767,352

488,301,721

498,517,907

61,805,249

66,033,186

67,434,211

60,093,043

53,632,479

52,820,202

21,495,136

45,313,687

75,449,748

90,717,659

83,116,335

81,028,206

100,062,233

131,222,846

155,915,620

157,318,405

149,257,829

148,387,245

1,697,576

1,696,941

1,692,179

1,690,455

1,689,767

1,687,265

34,682,861

52,153,356

69,322,387

68,652,509

62,942,457

61,005,748

3,487,078

3,680,470

3,581,021

3,570,108

5,545,668,880

3,500,989

-

-

-

-

8,928,459,471

160,880

94,685,699,543

107,127,454,644

119,816,481,779

123,976,721,646

118,418,783,291

122,776,723,219

-

-

284,762

5,797,462

5,539,404

11,358,946

-

-

391,771,817

498,525,964

484,233,353

724,479,480

93,055,275

116,157,692

128,275,434

131,410,753

139,167,436

146,263,874

94,262,227

139,854,116

183,076,075

204,413,777

197,679,337

208,824,545

-

-

-

-

450,965

1,783,759

13,371,551

13,869,610

18,761,805

20,345,928

21,049,802

21,032,354

922,454,420

1,238,937,147

1,396,625,761

1,555,569,104

1,556,282,554

1,609,167,202

2,027,957,013

2,273,105,662

2,571,572,694

2,715,252,826

2,465,426,614

2,440,326,288

457,813,051

5,489,884

4,733,950

4,268,478

3,986,440

601,316

159

TRAVIS CENTRAL APPRAISAL DISTRICT APPRAISED VALUE BY TAXING ENTITY LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005

SPECIAL DISTRICTS

WCID NO 17 1,292,303,072 1,354,765,569 1,541,169,254 1,829,438,083

WCID NO 18 290,870,946 275,062,400 291,228,799 311,681,636

WCID NO 19 170,758,319 150,861,768 149,266,817 156,431,851

WCID NO 20 254,824,365 231,532,492 235,089,596 249,775,659

WCID NO 21 34,271,397 35,161,236 46,578,042 54,033,358

WCID POINT VENTURE 82,039,337 85,523,936 92,212,469 100,453,451

WELLS BRANCH MUD 687,421,714 635,941,190 634,237,549 637,457,941

WEST CYPRESS HILLS WCID NO 1 - - - -

WEST TRAVIS CO MUD NO 3 164,511,673 155,074,475 152,221,524 157,787,343

WEST TRAVIS CO MUD NO 5 122,462,937 132,368,359 136,658,708 147,523,002

WEST TRAVIS CO MUD NO 6 - - 22,651,550 37,214,040

WEST TRAVIS CO MUD NO 7 - - 3,225,826 3,182,082

WEST TRAVIS CO MUD NO 8 - - 2,760,368 4,034,355

WILBARGER CRK MUD NO 1 - 96,003 94,592 736,908

WILBARGER CRK MUD NO 2 - 744,654 266,462 1,109,324

WILLIAMSON/TRAVIS MUD NO 1 - - - -

WMSN CO WSID DIST 3 513,115 582,393 3,553,060 6,377,423

WMSN-TR CO WCID NO 1C 7,385 - - -

WMSN-TR CO WCID NO 1D 18,769,796 39,685,876 66,607,186 94,408,556

WMSN-TR CO WCID NO 1F 14,064,374 8,070,977 8,227,962 8,097,547

WMSN-TR CO WCID NO 1G 3,725,201 30,719,179 62,083,100 121,849,239

TOTAL SPECIAL DISTRICTS 34,970,311,042 34,426,347,451 113,031,705,502 120,988,674,875

TOTAL APPRAISED VALUE $ 314,228,982,025 $ 297,179,462,948 $ 380,135,488,623 $ 406,824,317,526

160

TABLE 6 (6 of 6)

2006 2007 2008 2009 2010 2011

2,484,978,785

3,177,619,403

3,655,562,675 3,914,784,598

3,899,941,289

4,063,617,569

360,384,734

429,480,260

469,705,700 479,475,132

463,557,434

467,328,007

180,788,989

203,096,077

184,288,376 198,803,195

173,155,146

173,523,687

286,816,703

307,119,059

339,977,959 343,687,311

333,038,372

332,612,811

374,829

504,817

571,570 1,763,261

1,748,420

1,598,404

121,521,355

136,761,771

154,895,605 172,415,362

166,167,418

169,694,241

691,196,903

755,012,689

870,827,447 896,972,489

845,782,358

838,346,850

42,702

69,633

74,791 73,237

71,995

72,554

174,501,587

182,441,419

200,705,282 196,679,858

182,335,632

180,442,683

171,459,603

194,142,212

208,659,900 203,368,261

180,562,556

192,038,490

69,668,413

114,205,255

157,047,544 195,523,513

209,023,181

201,794,402

3,341,172

3,635,536

3,624,723 5,481,808

4,288,093

2,648,525

64,585,149

89,854,729

109,844,066 100,352,762

90,276,958

93,627,591

624,627

5,924,378

8,693,422 10,639,550

11,924,440

12,930,586

2,463,468

3,359,268

3,494,556 3,114,268

3,114,268

3,589,986 - -

91,983,769 99,015,790

89,139,997

90,971,517

9,379,131

18,183,231

27,348,680 46,452,469

47,018,182

48,538,746

- - - - - -

135,405,691

186,263,381

220,663,559 241,183,903

243,101,506

258,677,686

15,284,404

31,775,798

45,094,066 46,720,206

49,219,821

51,982,801

178,652,140

232,080,971

240,399,361 239,939,107

230,719,198

241,816,374

143,069,114,076

162,654,286,835

183,051,308,833 190,093,820,489

188,846,214,980

189,604,849,885

$ 484,813,024,491 $ 549,437,989,344 $ 614,573,021,346 $ 638,709,931,810 $ 611,391,012,277 $ 635,111,271,319

161

TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SCHOOL DISTRICT AUSTIN COMM COLL DIST 120,805 185,897 205,342 214,602 AUSTIN ISD 3,368,287 3,372,609 3,175,084 2,867,856 COUPLAND ISD 216 241 230 195 DEL VALLE ISD 198,494 201,137 187,611 170,397 DRIPPING SPRINGS ISD 689 837 808 732 EANES ISD 557,214 568,954 509,670 465,609 ELGIN ISD - - - 6,161 HAYS CONSOLIDATED ISD - - - 553 HUTTO ISD - - - 264 JOHNSON CITY ISD - - - 295 LAGO VISTA ISD 55,995 59,827 58,998 52,693 LAKE TRAVIS ISD 270,201 281,273 288,563 266,973 LEANDER ISD - - - 266,033 MANOR ISD 142,051 136,756 136,642 124,675 MARBLE FALLS ISD - - - 21,667 PFLUGERVILLE ISD 403,059 456,309 456,788 422,620 ROUND ROCK ISD - - - 332,935 TOTAL SCHOOL DISTRICTS 5,117,011 5,263,839 5,019,735 5,214,262 CITIES CITY OF AUSTIN 1,191,230 1,266,554 1,080,469 976,058 CITY OF AUSTIN/HAYS CO - 15 13 11 CITY OF AUSTIN/WMSN CO 35,439 - - - CITY OF BEE CAVE 993 968 1,124 272 CITY OF CEDAR PARK - - - 848 CITY OF ELGIN - - - 392 CITY OF JONESTOWN 5,127 5,460 5,192 4,696 CITY OF LAGO VISTA 14,327 15,049 15,008 12,921 CITY OF LAKEWAY 14,231 14,387 14,946 13,776 CITY OF LEANDER - - - 1,432 CITY OF MANOR 1,474 1,722 2,248 2,803 CITY OF MUSTANG RIDGE 384 441 457 434 CITY OF PFLUGERVILLE 39,242 41,840 42,659 39,049 CITY OF ROLLINGWOOD 1,475 1,553 1,759 1,662 CITY OF ROUND ROCK - - - 4,268 CITY OF WEST LAKE HILLS 2,487 2,630 2,527 2,170 VILLAGE OF BRIARCLIFF 340 370 376 570 VILLAGE OF CREEDMOOR 199 238 236 223 VILLAGE OF POINT VENTURE 176 189 192 179 VILLAGE OF SAN LEANNA 336 349 383 360 VILLAGE OF THE HILLS 576 585 564 497 VILLAGE OF VOLENTE - 570 567 533 VILLAGE OF WEBBERVILLE - - 134 106 TOTAL CITIES 1,308,037 1,352,920 1,168,856 1,063,257

162

TABLE 7 (1 of 4)

2006 2007 2008 2009 2010 2011 257,187 362,185 386,725 421,839 430,066 424,202 2,881,020 3,086,939 3,443,227 3,748,951 3,951,673 3,930,700 188 170 180 186 195 188 186,417 220,527 231,213 237,280 236,555 235,486 784 791 669 676 764 798 476,675 509,760 547,555 586,779 596,039 588,084 6,821 9,963 12,304 12,936 13,880 12,961 541 611 521 817 585 562 282 297 - - - - 403 512 607 555 615 590 60,936 65,342 71,545 80,714 82,182 78,228 295,279 348,096 384,184 421,308 431,380 429,518 286,884 340,218 367,732 412,398 431,100 439,069 139,984 180,108 200,652 220,197 210,335 213,755 21,382 25,961 31,272 33,327 36,283 32,150 417,236 483,030 510,087 550,884 563,272 553,466 329,825 352,652 361,851 387,783 382,925 361,071 5,361,844 5,987,162 6,550,323 7,116,631 7,367,849 7,300,828 995,435 1,337,437 1,441,281 1,654,655 1,827,479 1,898,893 9 11 - - - - - - - - 404 607 797 845 835 866 964 1,250 1,693 1,798 1,366 1,493 635 1,383 1,556 1,553 1,561 1,401 5,596 8,388 9,933 11,604 11,703 11,172 13,420 17,181 18,695 19,487 21,925 20,825 14,872 21,359 20,716 24,184 25,648 25,645 2,037 3,972 4,965 6,088 6,808 7,257 2,948 6,472 7,134 7,880 9,573 9,464 449 653 691 812 960 967 38,864 58,945 73,400 82,641 91,270 89,352 1,715 2,341 2,450 2,640 3,247 3,447 4,445 5,660 5,197 5,446 5,180 5,034 2,120 2,923 3,125 3,469 3,588 3,448 625 843 953 1,033 1,044 1,168 220 363 386 464 503 557 204 416 452 786 825 813 389 502 481 548 579 560 523 703 735 768 680 519 608 818 899 976 1,038 1,013 131 191 223 232 248 247 1,086,613 1,472,418 1,595,763 1,827,907 2,016,061 2,084,141

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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 COUNTY TRAVIS COUNTY 1,511,162 1,590,206 1,497,812 1,395,590 TOTAL COUNTY 1,511,162 1,590,206 1,497,812 1,395,590 SPECIAL DISTRICTS ANDERSON MILL MUD - - - - BASTROP-TRAVIS CO ESD NO 1 - - - - BELLA VISTA MUD 408 1,066 1,641 1,987 BELVEDERE MUD - - - - COTTONWD CREEK MUD NO 1 14 227 213 418 CYPRESS RANCH WCID NO 1 - - 1 181 HURST CREEK MUD 7,168 7,131 6,749 6,418 KELLY LANE WCID NO 1 - - - - KELLY LANE WCID NO 2 - - - - LAKESIDE MUD NO 3 - - - - LAKESIDE WCID NO 1 1,045 1,617 2,016 2,170 LAKESIDE WCID NO 2A - - - - LAKESIDE WCID NO 2B 160 397 972 1,259 LAKESIDE WCID NO 2C - - 53 417 LAKESIDE WCID NO 2D - - - - LAKEWAY MUD 9,916 10,619 10,347 9,171 LOST CREEK MUD 2,467 2,916 2,884 2,421 MOORES CROSSING MUD 1,449 1,497 1,635 1,526 NE TRAVIS CO UTILITY DISTRICT - 23 299 1,510 NORTH AUSTIN MUD NO 1 - - - - NORTHTOWN MUD 4,647 7,186 8,332 8,508 NW AUSTIN MUD NO 1 5,760 4,754 4,512 4,815 NW TR CO RD DIST 3 GLDN TRI 3,234 3,323 3,171 2,699 PRESIDENTIAL GLEN MUD - - - - RIVER PLACE MUD 9,574 9,236 8,615 7,142 RNCH @ CYPRSS CRK MUD 1 6,417 6,959 6,879 6,035 SENNA HILLS MUD 3,497 3,230 3,128 2,774 SHADY HOLLOW MUD 2,380 1,876 1,751 1,284 SUNFIELD MUD NO 1 - - - - SUNFIELD MUD NO 2 - - - - SUNFIELD MUD NO 3 - - - - TANGLEWD FOREST LTD DIST 3,487 3,640 3,690 3,263 TRAVIS CO BEE CAVE RD DIST 1 - - - - TRAVIS CO ESD NO 1 3,387 3,660 3,630 3,279 TRAVIS CO ESD NO 10 3,755 3,832 3,846 3,515 TRAVIS CO ESD NO 11 3,397 3,675 2,432 2,402 TRAVIS CO ESD NO 12 1,894 2,221 2,478 2,599 TRAVIS CO ESD NO 13 - - - - TRAVIS CO ESD NO 14 963 1,245 2,143 2,414 TRAVIS CO ESD NO 2 19,446 20,106 19,586 17,769

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TABLE 7 (2 of 4)

2006 2007 2008 2009 2010 2011 1,395,464 1,803,293 1,913,141 2,128,200 2,389,775 2,456,872 1,395,464 1,803,293 1,913,141 2,128,200 2,389,775 2,456,872 - - 142 51 53 49 - 435 515 544 558 487 2,415 3,578 3,073 2,598 2,752 2,653 2 388 1,022 1,368 1,280 1,342 975 1,967 2,335 2,643 2,773 2,517 435 934 1,143 1,557 1,671 1,886 6,822 9,274 8,750 8,936 9,463 9,734 3 266 948 1,720 2,253 2,493 - - 33 35 98 124 19 326 853 1,402 1,608 1,836 2,556 3,938 4,262 4,907 5,181 4,993 - - 15 15 10 9 1,792 2,778 3,270 3,314 3,574 3,434 743 1,454 1,920 2,459 2,960 3,048 1 337 1,391 1,528 1,859 2,362 7,731 9,581 9,229 10,270 10,633 10,370 2,653 5,180 5,266 5,552 5,597 5,609 1,781 2,659 2,973 3,250 3,480 3,572 2,657 5,516 5,884 7,026 7,233 7,305 - - 1,509 1,542 1,587 1,495 9,730 13,069 14,058 16,624 17,340 16,774 5,123 6,127 5,927 5,985 - - 2,450 2,640 2,645 2,931 3,105 3,198 0 54 169 118 142 167 6,508 7,578 7,606 8,145 8,138 7,790 5,509 7,368 2,198 2,433 2,598 2,500 2,755 3,984 4,214 5,504 5,710 5,657 1,276 1,713 1,790 669 684 646 - 0 0 0 0 0 - 3 3 3 - - - 1 1 1 - - 3,432 2,800 2,728 2,871 2,872 2,775 - - 3,983 5,662 5,717 6,161 6,456 8,972 9,918 11,038 11,410 10,984 3,741 5,434 5,845 6,472 6,751 6,745 2,540 3,033 3,596 3,749 3,745 3,720 3,182 4,619 4,956 5,362 5,363 5,185 133 190 228 236 252 248 2,990 4,506 4,768 5,074 5,349 5,258 18,708 25,371 27,960 30,850 31,978 30,950

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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS

TAXING ENTITY 2002 2003 2004 2005 SPECIAL DISTRICTS TRAVIS CO ESD NO 3 7,168 7,018 6,742 6,010 TRAVIS CO ESD NO 4 6,384 6,655 6,263 5,608 TRAVIS CO ESD NO 5 2,779 2,497 3,256 2,803 TRAVIS CO ESD NO 6 21,121 21,832 22,303 21,138 TRAVIS CO ESD NO 7 2,326 2,577 2,497 2,291 TRAVIS CO ESD NO 8 2,588 3,239 3,219 3,284 TRAVIS CO ESD NO 9 13,163 13,253 12,623 12,901 TRAVIS CO MUD NO 10 1,826 2,087 1,769 1,538 TRAVIS CO MUD NO 11 - - - 50 TRAVIS CO MUD NO 12 - - - - TRAVIS CO MUD NO 13 - - - - TRAVIS CO MUD NO 14 - 30 243 746 TRAVIS CO MUD NO 15 456 702 975 578 TRAVIS CO MUD NO 16 - - - - TRAVIS CO MUD NO 2 83 68 788 1,679 TRAVIS CO MUD NO 3 9,300 9,177 8,694 7,889 TRAVIS CO MUD NO 4 2,536 2,424 2,178 1,957 TRAVIS CO MUD NO 5 457 504 553 458 TRAVIS CO MUD NO 6 1,616 2,081 2,296 2,034 TRAVIS CO MUD NO 7 80 82 77 66 TRAVIS CO MUD NO 8 727 807 899 916 TRAVIS CO MUD NO 9 160 165 154 127 TRAVIS CO HEALTHCARE DISTRICT - - 239,848 218,027 WCID 17 COMANCHE TRAILS (DA) 567 585 530 479 WCID 17 FLINTROCK (DA) - 286 324 1,256 WCID 17 SERENE HILLS (DA) - - - - WCID 17 STEINER RANCH (DA) 12,740 14,185 15,769 17,708 WCID NO 10 3,909 4,120 3,901 3,567 WCID NO 17 3,542 3,879 4,224 4,281 WCID NO 18 3,953 4,052 3,999 3,614 WCID NO 19 1,941 1,871 1,739 1,562 WCID NO 20 4,662 4,557 4,291 3,896 WCID POINT VENTURE 2,387 2,526 2,493 2,176 WELLS BRANCH MUD 16,150 14,940 13,434 11,575 WEST TRAVIS CO MUD NO 3 2,013 1,967 1,889 1,543 WEST TRAVIS CO MUD NO 5 2,318 2,830 2,750 2,542 WEST TRAVIS CO MUD NO 6 - - 521 733 WEST TRAVIS CO MUD NO 8 - - - 62 WILBARGER CREEK MUD NO 1 - 5 5 31 WILBARGER CREEK MUD NO 2 - 38 13 46 WILLIAMSON/TRAVIS MUD NO 1 - - - - WMSN CO WSID DIST 3 - - - - WMSN-TR CO WCID NO 1D 895 1,921 2,715 3,204

166

TABLE 7 (3 of 4)

2006 2007 2008 2009 2010 2011 6,507 9,136 9,828 10,680 10,952 10,592 5,285 7,746 7,859 7,672 7,710 7,473 2,830 3,964 4,073 4,483 4,688 4,494 24,624 36,377 40,872 45,062 46,155 45,765 - - - - - - 3,699 5,971 6,593 7,273 7,761 7,637 13,976 19,327 20,641 22,996 23,668 23,242 1,690 2,199 2,404 3,760 3,918 3,890 237 1,179 2,565 3,727 4,175 4,737 - - - - 38 45 - - - - 35 53 1,226 2,196 2,656 3,269 3,662 3,428 771 1,360 1,965 2,622 2,832 3,015 - - 21 22 24 693 2,839 4,512 5,505 6,042 6,298 5,722 8,195 11,635 12,061 13,127 13,060 12,208 1,740 2,311 2,217 2,238 2,120 2,025 797 2,072 3,319 3,918 3,833 3,624 2,099 3,123 3,301 3,729 3,834 3,681 63 78 75 78 83 81 1,105 1,884 2,434 2,523 2,460 2,313 122 154 154 160 164 161 228,041 297,039 315,668 340,788 369,415 399,721 355 - - - - - 1,609 3,095 3,552 4,140 4,499 4,901 - - - - 1 26 21,377 36,348 35,939 39,275 40,945 40,793 3,512 4,564 4,528 4,952 3,352 3,474 5,371 8,101 9,076 10,130 11,070 11,498 3,508 4,521 4,515 4,845 5,043 4,949 1,593 2,191 2,019 2,207 2,425 2,357 3,973 5,250 5,200 5,494 5,671 5,494 2,457 3,122 2,870 3,078 3,227 3,185 12,113 16,069 16,461 17,625 17,657 17,176 614 895 1,126 1,709 2,398 2,505 2,165 2,951 3,029 3,082 2,711 2,752 961 2,562 3,433 4,493 5,123 4,743 1,424 2,724 3,226 4,098 4,350 4,376 21 284 404 503 614 643 137 161 163 151 160 179 - - 3,197 3,468 3,169 3,064 - - 1,030 1,879 2,025 2,056 4,114 6,741 5,728 5,098 5,455 5,625

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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS TO TAXING ENTITIES LAST TEN FISCAL YEARS TAXING ENTITY 2002 2003 2004 2005 SPECIAL DISTRICTS WMSN-TR CO WCID NO 1F - - 301 265 WMSN-TR CO WCID NO 1G 197 1,587 2,981 4,476 TOTAL SPECIAL DISTRICTS 222,511 234,983 478,257 449,091 TOTAL ASSESSMENTS $ 8,158,720 $ 8,441,948 $ 8,164,660 $ 8,122,200

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TABLE 7 (4 of 4)

2006 2007 2008 2009 2010 2011 588 1,524 1,931 2,088 2,333 2,396 4,983 6,990 6,761 6,874 7,146 6,900 481,842 666,427 715,523 783,803 822,035 847,769 $ 8,325,763 $ 9,929,300 $ 10,774,750 $ 11,856,540 $ 12,595,720 $ 12,689,610

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TRAVIS CENTRAL APPRAISAL DISTRICT ASSESSMENTS COLLECTED FROM TAXING ENTITIES LAST TEN FISCAL YEARS

Fiscal Year Ended Dec. 31

Total Assessments to Taxing Entities Amount Collected

Amount Not Collected

Percent of Assessment

2002 $ 8,158,720 $ 8,158,690 $ 30 99.9996%2003 8,441,948 8,441,948 - 100.0000%2004 8,164,660 8,164,660 - 100.0000%2005 8,122,200 8,122,200 - 100.0000%2006 8,325,763 8,325,763 - 100.0000%2007 9,829,300 9,829,291 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 12,591,285 4,435 99.9648%2011 12,689,610 12,689,611 (1) 100.0000%

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TRAVIS CENTRAL APPRAISAL DISTRICT OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Function/Program 2002 2003 2004 2005 Appraisal Real property accounts 300,344 307,427 314,551 323,274 Business personal property accounts 39,680 40,155 41,453 37,909 Total property count 340,024 347,582 356,004 361,183 Support Services Exemptions granted Homestead 167,169 170,781 175,743 179,091 Disabled veteran 5,438 5,486 5,553 5,597 Over age 65 30,245 30,689 31,274 32,059 Disability 2,901 3,095 3,495 3,702 Freeport inventory 147 163 195 253 Charitable/non-profit 13,242 13,461 14,641 13,386 Solar/wind power - - - - Abatements - - - - Historical site 362 378 409 433 Pollution control - - - 33 Information Systems

The work performed in this function/program area entails applications software development and maintenance, network and computer operations maintenance, data entry, document imaging, and geographic information systems. By and large, it does not readily lend itself to quantifiable measurement.

Administration/General Objectives Accounts payable checks issue 1,552 1,422 1,345 1,535 Number of New Hires 11 10 14 17 Number of Promotions INA INA INA INA Source: Travis Central Appraisal District adopted budgets and various other TCAD in-house

reports. INA= Information Not Available

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TABLE 9

2006 2007 2008 2009 2010 2011

330,912 338,965 347,663 353,141 353,680 355,501 36,912 37,204 38,580 39,038 39,085 40,132 367,824 376,169 386,243 392,179 392,765 395,633

181,970 187,526 194,181 198,647 200,929 201,598 9,438 5,600 5,629 6,625 6,715 6,610 32,750 33,855 35,571 37,167 39,707 41,403 3,831 3,995 4,078 4,299 3,510 3,492 289 317 299 295 350 360

10,480 10,441 10,916 11,039 11,078 11,381 - 1 1 2 3 24 - 6 7 15 15 15

441 455 477 507 558 570 52 72 66 68 71 72

1,291 1,026 1,040 1,093 964 1,072 27 9 24 24 17 22

INA INA 14 7 8 15

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TRAVIS CENTRAL APPRAISAL DISTRICT OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (UNAUDITED)

Fiscal Year Governmental Activities-

Capital Lease Total Primary Government

2002 $ 238,056 $ 238,056

2003 1,433,483 1,433,483

2004 1,074,559 1,074,559

2005 812,083 812,083

2006 541,543 541,543

2007 263,134 263,134

2008 - -

2009 - -

2010 743,612 743,612

2011 - -

Source: Audited Financial Statements

APPENDIX

TRAVIS CENTRAL APPRAISAL DISTRICT 2013 ANNUAL BUDGET

GLOSSARY Accrual Basis of Accounting- Method of accounting that recognizes the financial effect or transactions, events, and interfund activity when they occur, regardless of the timing of related cash flows. Ad Valorem- According to value Ad Valorem Taxation- A tax levied in proportion to the value of the ting(s) being taxed. Exclusive of exemptions, use-value assessment provisions, and the like, the property tax is an ad valorem tax. Ad-hoc Reports- A report generated dynamically at the information consumer’s request. These reports are created due to unplanned information requests in which information is gathered to support a non-routine decision. ArcGIS- A geographic information system (GIS) by ESRI for working with maps and geographic information. It is used for: creating and using maps; compiling geographic data; analyzing mapped information; sharing and discovering geographic information; using maps and geographic information in a range of applications; and managing geographic information in a database. Assigned Fund Balance- The portion of the net position of a government fund that represents resources set aside (“earmarked”) by the government for a particular purpose. Balanced Budget Policy- The District’s policy that requires the total sum of money a government will collect in a fiscal year equal the amount it spends on goods, services, and capital expenditures. Basic Financial Statements- Minimum combination of financial statements and not disclosure required for fair presentation in conformity with Generally Accepted Accounting Principles (GAAP). Basis of Accounting- Timing of recognition for financial reporting purposes (when the effects of transaction or events should be recognized in financial statements) Basis of Budgeting- Method used to determine when revenues and expenditures are recognized for budgetary purposes. Budget Amendment- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget amendment changes the final dollar amount of the budget, requiring the jurisdictions to contribute more money to the District.

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Capital Asset- Land, improvement to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Capital Equipment- Equipment that you use to manufacture a product, provide a service or use to sell, store and deliver merchandise. Such equipment will not be sold in the normal course of business, but will be used and worn out or consumed in the normal course of business. Capital Equipment Policy (Capitalization Threshold)- Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Generally, capitalization thresholds are applied to individual items rather than groups of items unless the result would be to exclude items that in the aggregate would clearly be material to the financial statements. Capital Expenditure- Funds used by a company to acquire or upgrade physical assets such as property, building, or equipment. This type of outlay is made by companies to maintain or increase the scope of their operations and falls within their capitalization threshold. These expenditures can include everything from repairing a roof to building a brand new building. Cash Management Controls- Controls which promote positive cash management. Cash management is the financial management technique used by treasurers to accelerate the collection of receivables, control payments to vendors/creditors, and efficiently manage cash. Certification of Achievement for Excellence in Financial Reporting- Program sponsored by the GFOA to encourage and assist state and local governments to prepare high-quality CAFRs. The program has been in continuous operation since 1946. The program originally was known as the certificate of Conformance Program. Committed Fund Balance- The portion of the net position of a governmental fund that represents resources whose use is subject to a legally binding constraint that is imposed by the government itself at its highest level of decision-making authority and that remains legally binding unless removed in the same manner. Comprehensive Annual Financial Report (CAFR) - Financial report that contains, at a minimum, three sections: 1) introductory, 2) financial, and 3) statistical, and whose financial sections provide information on each individual fund and component unit. Contra Revenue Account- A revenue account that is expected to carry a debit balance instead of the usual credit balance. A contra revenue account reduces the amounts reported in a company’s revenue accounts. Current Financial Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to report the near-term (current) inflows, outflows, and balances of expendable financial resources. The current financial resources measurement focus is unique to accounting and financial reporting for state and local

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governments and is used solely for reporting the financial position and results of operations of governmental funds. Debt Service- The cash that is required for a particular time period to cover the repayment of interest and principal on a debt. Deposition- A verbal or written testimony of a party or witness in a civil or criminal proceeding taken before trial, usually in an attorney’s office. Depreciate- A reduction in the value of an asset with the passage of time, due in particular to wear and tear. Discovery- A category of procedural devices employed by a party to a civil or criminal action, prior to trial, to require the adverse party to disclose information that is essential for the preparation of the requesting party’s case and that the other party alone knows or possesses. Economic Development Abatement- A tax abatement is a local agreement between a taxpayer and a taxing unit that exempts all or part of the increase in value of the real property and/or tangible personal property from taxation for a period not to exceed 10 years. These tax abatements are an economic development tool available to cities, counties and special districts to attract new industries and to encourage the retention and development of existing businesses through property tax exemptions or reductions. Economic Resources Measurement Focus- Measurement focus where the aim of a set of financial statements is to report all inflows, outflows, and balances affecting or reflecting an entity’s net position. The economic resources measurement focus is used for proprietary and trust funds, as well as for government-wide financial reporting. It also is used by business enterprise and nonprofit organizations in the private sector. Elected Contribution Rate- The board of directors may take a vote to increase the percentage of gross payroll paid to the Texas Counties and District Retirement System (TCDRS) above that of the required rate. Employer Contributions- A term used in the context of pension benefits and OPEB to describe actual payments made by the employer as compared to the employer’s annual required contribution. Only amounts paid to trustees and outside parties qualify as contributions. Exemption- The District grants exemptions to certain organizations, persons, or property that may provide complete relief from tax, tax at a reduced rate or tax on only a portion of the items subject to tax. Examples include the homestead exemption and the over 65 exemption. Expenditure- Under the current financial resources measurement focus, decreases in net financial resources not properly classified as other financing uses. Formal Hearing- When a taxpayer protests their property value, a formal hearing before the Appraisal Review Board (ARB) is the final step before the appeals process. The formal hearing is conducted with a panel of three ARB members (unless special circumstances exist).

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Fund- Fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance- Net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources). Fund Financial Statements- Basic financial statements presented for funds, in contrast to government-wide financial statements. General Fund- Main operating account for a nonprofit entity, such as a government or government agency. Governmental Financial Reporting Model- Minimum combination of financial statements, notes, and required supplementary information prescribed for state and local governments by the GASB. Government-wide Financial Statements- Financial statements that incorporate all of a government’s governmental and business-type activities, as well as its nonfiduciary component units. There are two basic government-wide financial statements: the statement of net position and the statement of activities. Homestead- A building occupied by the owner of the freehold and his or her family, with the primary intention of making it their home, together with the parcel of land on which it stands and the other improvements attached to it. Improvement- Building, other structures, and attachments or annexations to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Internal Control Framework- Integrated set of policies and procedures designed to assist management to achieve its goals and objectives. To be truly comprehensive, a government’s internal control framework must 1) provide a favorable control environment, 2) provide for the continuing assessment of risk, 3) provide for the design, implementation, and maintenance of effective control-related policies and procedures, 4) provide for the effective communication of information, and 5) provide for the ongoing monitoring of the effectiveness of control-related policies. Jurisdiction (Taxing Entity) - The right and power to interpret and apply the law; also, the power to tax and the power to govern. The territorial range of authority of control. Line Item Transfer- A proposal to change the dollar amount of an activity or project or to add an activity of project after the budget has already been adopted. A budget line item transfer does not change the final dollar amount of the budget, and does not require the jurisdictions to contribute more money to the District. Mediation- A negotiation to resolve differences that is conducted by some impartial third party.

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Modified Accrual Basis of Accounting- Basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier).. Net Position- The residual of all other financial statement elements presented in a statement of financial position. Nonspendable Fund Balance- The portion of the net position of a governmental fund that cannot be spent either because the underlying resources are not in spendable form or because the government is legally or contractually required to maintain the resources intact. Oblique Photography- A photograph acquired with the camera axis intentionally directed between the horizontal and vertical orientations. Open Meetings Act- Rules that guarantee access to data held by the state or local government. This act establishes a “right-to-know” legal process by which requests may be made for government-held information, to be received freely or at minimal cost, barring standard exceptions. Orthophotography- An aerial photograph in which the displacement of images have been removed and may also form the base map for many GIS programs. Parcel- A contiguous area of land described in a single legal description or as one of a number of lots on a plat; separately owned, either publicly or privately; and capable of being separately conveyed. Personal Property- Moveable property; belongings exclusive of land and buildings. Real Property- Consists of the interests, benefits, and rights inherent in the ownership of land plus anything permanently attached to the land or legally defined as immovable; also called “realty”. Rendition- A form that provides information about property that one owns. The appraisal district uses the information the taxpayer provides to appraise that property for taxation. Request for Proposal- Referred to as an RFP, is an early state in a procurement process, issuing an invitation for suppliers, often through the bidding process, to submit a proposal on a specific commodity or service. The RFP process brings structure to the procurement decision and is meant to allow the risks and benefits to be identified clearly upfront. Request for Qualification- A document distributed by a customer seeking delineation of credentials for suppliers of specific types of services. Also known as an RFQ.

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Required Contribution Rate- The amount (typically express as a percentage of the contribution base) that is required to be paid into the pension fund. Restricted Fund Balance- The portion of the net position of a governmental fund that represents resources subject to externally enforceable constraints. Retention Policy- A set of guidelines that a company follows to determine how long it should keep certain records. The policy is important for many reasons, including legal requirements that apply to some documents. Shapefile- A popular geospatial vector data format for geographic information systems software. It is developed and regulated by ESRI as a (mostly) open specification for data interoperability among ESRI and other software products. Special Purpose Government- Governments that are not general-purpose governments and have a more limited range of purposes. This often includes townships, park districts, sanitation district, and appraisal districts. Statement of Activities- A government-wide financial statement that reports the financial activity of the organization by function over a period of time. Also known as the income statement or profit and loss statement in the for-profit world. Statement of Net Assets- A government-wide financial statement that reports the difference between assets and liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are expected to be converted to cash and whether restrictions limit the government’s ability to use the resources. Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are displayed in three components- invested in capital assets, net of related debt; restricted; and unrestricted. Unassigned Fund Balance- The difference between the total fund balance in a governmental fund and its nonspendable, restricted, committed, and assigned components.