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Williamson Central Appraisal District 2018 Annual Report

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Alvin Lankford, RPA, CAE

Chief Appraiser

October 1, 2017

Williamson Central Appraisal District

2018 Annual Report

Alvin Lankford, RPA, CAE

Chief Appraiser

625 FM 1460, Georgetown, TX 78626-8050 Phone 512.930.3787

www.WCAD.org Office Hours: Monday - Friday 8 am - 5 pm


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Williamson Central Appraisal District Mission Statement

Georgetown, TX WCAD Staff

We will provide quality service with the highest standards of professionalism, integrity and respect. We will uphold these standards while providing an

accurate, fair and cost-effective appraisal roll in compliance with the laws of the State of Texas.


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It is with pleasure that I report on our ongoing commitment to excellence. As an organization, in 2018 we focused on improving our web presence and enhancing the customer experience. The purpose of the Williamson Central Appraisal District 2018 Annual Report is to highlight the results and some of the significant accomplishments for the 2018 appraisal year. Significant 2018 Accomplishments The Williamson Central Appraisal District (WCAD) is committed to providing useful information in a user-friendly format on its website. WCAD has continued to work at improving our website and strengthening our online services. One of the exciting improved features is the live chat with our customer service representatives, to provide quicker responses to questions. Another great enhancement is the GIS Map feature providing more detail and greater options to layer various searching needs. Combining the use of the map functions and the “market data” information makes available more detailed information for each residential property. The “market data” includes information about the real estate market in the subject neighborhood as well as a map of all the sales utilized in valuation of the property. The location of the sales will help the user find comparable properties and narrow the focus when speaking with a local real estate professional about the value of their home. By continuing to provide market information, we hope property owners will understand the value placed on their property by our staff before deciding to protest. As the district has continued to grow, WCAD has emphasized staff training, continued education with all appraisers, and encouraged efficiency methods in the processing of data. As a team we work together to provide more accurate valuations and increased knowledge of our industry. Looking Forward With the approach of 2019, I would like to thank our staff for their continuous expertise, professionalism, and dedication. WCAD staff will continue to focus on improving the property owner experience by seeking ways to increase data transparency, focusing on customer service and continued education, to provide an accurate valuation and professional experience for our customers. Sincerely,

Letter from Chief Appraiser

Alvin Lankford Alvin Lankford, RPA,CAE,CCA

Chief Appraiser


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Table of Contents

Williamson Central Appraisal District Mission Statement ..................................................................................... 2

Letter from Chief Appraiser .................................................................................................................................... 3

Table of Contents .................................................................................................................................................... 4

General Statistics ..................................................................................................................................................... 5

Administration Report ............................................................................................................................................. 6

Financial Results ..................................................................................................................................................... 7

Financial Charts ...................................................................................................................................................... 8

Central Appraisal District Comparative .................................................................................................................. 9

Comptroller Property Tax Assistance Division Studies ........................................................................................ 12

Glenn Hegar .......................................................................................................................................................... 13

Appraisal Calendar / Appraisal Cycle ................................................................................................................... 16

General Appraisal Calendar .................................................................................................................................. 17

Appraisal Results .................................................................................................................................................. 18

Residential Real Estate .......................................................................................................................................... 19

Commercial Real Estate ........................................................................................................................................ 20

Business Personal Property ................................................................................................................................... 22

Land & Agriculture ............................................................................................................................................... 22

Property Appeals ................................................................................................................................................... 23

Website Statistics .................................................................................................................................................. 25

Property Owner Assistance ................................................................................................................................... 26

Organizational Chart ............................................................................................................................................. 27

Collecting Entities Served in 2018 ........................................................................................................................ 28

Comptrollers Audit Report ……………………………………………………………………………………………………………………………. 29

Exemptions………………………..............…………………………………………………………………….. 30

Legislative Changes……………………………………………………………………………………………... 32

Caring for the Community .................................................................................................................................... 33

WCAD Board of Directors .................................................................................................................................... 34


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General Statistics

Appraisal Year 2014 2015 2016 2017 2018 Financial Budget $6,982,300 $7,582,200 $7,849,200 $8,423,000 $8,619,200 Williamson County Market Value * $52.4 $58.4 $64.9 $71.2 $77.9 Number of County-only Accounts 191,177 199,023 206,670 214,430 222,957 Residential 144,788 149,247 154,464 162,495 169,508 Commercial 6,417 6,558 6,722 6,937 7,099 Business Personal Property 12,413 13,154 13,260 13,542 14,124 Land 23,515 25,798 27,883 27,114 27,681 Minerals 255 266 269 270 281 Exempt 3,789 4,000 4,072 4,072 4,264 Number of Personnel 63 57 67 69 69 Office of Chief Appraiser 3 4 5 5 5 Administrative Services 12 12 8 10 0 Legal Services 2 1 1 1 1 Information Technology/ Operations 20 13 19 21 25 Appraisal Services 26 27 34 32 38 Professional Staff Designations Registered Professional Appraisers 26 26 31 32 34 *Value in Billions

Data comes from Texas Comptroller's report of last supplement

100,000

120,000

140,000

160,000

180,000

200,000

220,000

240,000

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

2010

2011

2012

2013

2014

2015

2016

2017

2018

Accounts

Budget

Tax Year

Williamson Central Appraisal District Budget Budget

#Accounts


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Administration Report

The financial results of the Williamson Central Appraisal District reflect the focus on conservative fiscal stewardship and utilization of financial and personnel resources (see graph on previous page). The financial results of the Williamson Central Appraisal District reflect the focus on conservative fiscal stewardship and utilization of financial and personnel resources (see graph on previous page).

The financial process of Williamson Central Appraisal District is presented in two other different publications – the approved financial budget and the audited financial statements. The first publication shows what is planned and the second shows what actually happened.

Financial Budget

The financial budget must be presented to the Board of Directors and the participating entities by June 15th of every year. The Board of Directors holds at least one public hearing by September to receive input on the proposed budget which must be adopted by September 15th.

The financial budget outlines the goals, objectives, and programs to be accomplished, operating and maintenance expenditures by category, personnel breakdown with staffing levels and salary ranges, and a detailed schedule of capitalized equipment to be purchased. Following monthly budget meetings, the Board of Directors is required to approve the budget by September 15th.

Financial Statements

The financial statements are audited annually by a Certified Public Accountant in accordance with generally accepted auditing standards. The Board of Directors reviews the budget with Williamson Central Appraisal District administration for any revisions or recommendations. The Board of Directors also reviews the draft of the financial audit with Williamson Central Appraisal District’s auditor to review any comments from the auditor’s findings and to receive any recommendations in relation to the financial operations.

Round Rock, TX Image Source: City of Round Rock


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Financial Results

Fiscal Year 2014 2015 2016 2017 2018Financial Budget $6,982,300 $7,582,200 $7,849,200 $8,423,000 $8,619,200Budget Change $282,000 $599,900 $267,000 $573,800 $196,200% Change 4.21% 8.59% 3.52% 7.31% 2.33%Merit Increases 3% 3% 3% 3% 3%

Budgeted Personnel 64 67 67 69 69

REVENUE SOURCESEntity Allocations $6,782,300 $7,458,200 $7,849,200 $8,175,396 $8,419,200Monies from Obligated Reserve Fund $200,000 $124,000 $0 $247,604 $200,000

Total Revenues $6,982,300 $7,582,200 $7,849,200 $8,423,000 $8,619,200

Entity Funding of Williamson Central Appraisal DistrictCounty / County-wide $1,374,459 $1,511,401 $1,602,255 $1,649,039 $1,674,685Cities $967,870 $1,064,299 $1,110,710 $1,141,595 $1,176,224Schools $3,868,448 $4,253,877 $4,429,746 $4,634,817 $4,778,383Municipalities $228,212 $251,106 $284,446 $313,642 $331,128ESDs $79,013 $86,887 $96,077 $102,241 $108,111Special Districts $264,298 $290,630 $325,966 $334,062 $350,669

Total Entity Allocations $6,782,300 $7,458,200 $7,849,200 $8,175,396 $8,419,200

ACTUAL EXPENDITURESPersonnel

Salaries & Wages $3,563,506 $3,687,279 $3,852,722 $4,114,339 $4,348,900Allowances (auto & cell phones) $192,214 $202,511 $215,369 $231,208 $255,600Insurance & Benefits $1,146,762 $1,126,601 $1,302,028 $1,287,257 $1,432,000

OperationsSupplies & Materials $217,299 $202,614 $280,684 $258,474 $282,700Operational Services $535,242 $745,261 $766,438 $803,854 $804,600Professional Services $710,293 $436,302 $589,583 $630,893 $822,700Capital Expenditures $456,617 $604,239 $536,108 $466,708 $485,600

2018 Appraisal Review Board $132,102 $136,086 $172,982 $152,449 $187,100Total Expenditures $6,954,035 $7,140,893 $7,715,914 $7,945,182 $8,619,200Minus Obligated Funds -$200,000 -$124,000 $0 -$247,604 -$200,000

$6,754,035 $7,016,893 $7,715,914 $7,697,578 $8,419,200


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Financial Charts

County/County Wide19.89%

Cities13.97%

Schools56.76%

MUDs3.93%

ESDs1.28%

Special Districts4.17%

REVENUE SUMMARY COMPARISON

Personnel72%

Materials & Supplies3%

Service19%

Debt Service5%

Capital Outlay1%

2018 BUDGET BY CATEGORY


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Central Appraisal District Comparative

A helpful statistic for weighing central appraisal district performances is made by comparing the central appraisal district budget to total market value. This measures appraisal and operating efficiencies based on how much it costs to produce a market value appraisal roll. This is a cost / budget percentage obtained by dividing the market value by the central appraisal district budget.

2017 Central Appraisal District Budget Cost As a Percentage of Market Value

District Overall Value Budget Budget/Value

El Paso $50,166,589,517 $14,279,289 0.0285 Webb $24,705,226,190 $5,653,208 0.0229 Cameron $21,032,193,478 $4,497,392 0.0214 Smith $21,268,567,224 $4,457,522 0.0210 Jefferson $32,548,607,454 $6,745,962 0.0207 Nueces $38,908,269,510 $7,691,293 0.0198 Lubbock $21,537,504,291 $4,170,732 0.0194 Montgomery $65,306,200,694 $11,540,765 0.0177 Galveston $37,944,751,014 $5,902,730 0.0156 Fort Bend $82,547,077,652 $11,980,548 0.0145 Brazoria $44,009,515,278 $5,256,630 0.0119 Williamson $71,349,757,732 $8,423,000 0.0118 Denton $105,050,003,950 $11,619,819 0.0111 Collin $153,512,687,146 $16,847,200 0.0110 Travis $224,015,216,115 $18,103,517 0.0081

0.0285

0.02290.0214 0.0210 0.0207 0.0198 0.0194

0.01770.0156 0.0145

0.0119 0.0118 0.0111 0.01100.0081

Budget/Value


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Another common unit of comparison is made by comparing the central appraisal district budget to the total number of Property accounts. The cost per parcel is obtained by dividing the total number of parcels by the central appraisal district budget.

2017 Central Appraisal District Budget Cost Per Parcel Comparison

District Parcels Budget Budget/Parcel

Collin 356,487 $16,847,200 $47.26 Jefferson 151,139 $6,745,962 $44.63 Nueces 183,103 $7,691,293 $42.01 Travis 431,339 $18,103,517 $41.97 Webb 141,253 $5,653,208 $40.02 Williamson 214,467 $8,423,000 $39.27 Montgomery 302,032 $11,540,765 $38.21 El Paso 415,295 $14,279,289 $34.38 Fort Bend 348,815 $11,980,548 $34.35 Galveston 191,051 $5,902,730 $30.90 Lubbock 142,855 $4,170,732 $29.20 Denton 450,899 $11,619,819 $25.77 Smith 173,578 $4,457,522 $25.68 Brazoria 222,179 $5,256,630 $23.66 Cameron 207,550 $4,497,392 $21.67

$47.26 $44.63

$42.01 $41.97 $40.02 $39.27 $38.21

$34.38 $34.35 $30.90

$29.20 $25.77 $25.68

$23.66 $21.67

Budget/Parcel


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Yet another statistic for weighing central appraisal district performances can be made by comparing the central appraisal district budget to the county population. This measures appraisal and operating efficiencies and is based and obtained by dividing the central appraisal district budget by the county population to obtain a cost per person. The lower the result, the more cost efficient the central appraisal district is.

2017 Central Appraisal District Budget Cost Per Population

District *Population 2016 Budget Budget/Population

Jefferson 256,299 $6,745,962 $26 Montgomery 554,522 $11,540,765 $21 Nueces 361,529 $7,691,293 $21 Webb 272,401 $5,653,208 $21 Smith 227,727 $4,457,522 $20 Collin 942,453 $16,847,200 $18 Galveston 329,306 $5,902,730 $18 El Paso 840,410 $14,279,289 $17 Fort Bend 764,828 $11,980,548 $16 Brazoria 362,457 $5,256,630 $15 Travis 1,199,323 $18,103,517 $15 Williamson 547,545 $8,423,000 $15 Denton 836,210 $11,619,819 $14 Lubbock 305,225 $4,170,732 $14 Cameron 423,725 $4,497,392 $11

$26

$21 $21 $21 $20

$18 $18 $17 $16

$15 $15 $15 $14 $14

$11

Budget/Population


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Comptroller Property Tax Assistance Division Studies

Williamson Central Appraisal District Requirements and Responsibilities

The Texas Property Tax Code governs the legal, statutory, and administrative requirements of appraisal districts. A Board of Directors appointed by the taxing units constitutes the district’s governing body.

The Williamson Central Appraisal District is required to determine the market value of taxable property and the prescribed equalization. Appraisal districts are required to comply with the mass appraisal standards of the national Uniform Standards of Professional Appraisal Practices. An Appraisal Review Board hears disagreements between property owners and the appraisal district about the value and/or the taxability of property.

Appraisal districts do not set tax rates or the amount of taxes owed.

Appraisals established by Williamson Central Appraisal District allocate the year’s property tax burden on the basis of each taxable property’s January 1st market value.

State of Texas

The Texas Comptroller’s Property Tax Assistance Division closely monitors appraisal districts for their accuracy in valuing property.

In 2010, Property Tax Assistance Division began alternating, every other year, between a Property Value Study and a Methods and Assistance Program review for each central appraisal district.

Property Value Study – The Property Value Study has 2 functions – to assess the median level of appraisal for each central appraisal district and to determine if the values are at or near market value, for school funding purposes. Each central appraisal district must have a compliance ratio between 95 – 105% comparing appraised value to market sales.

Methods and Assistance Program Review – Methods and Assistance Program reviews appraisal district governance, taxpayer assistance, operating standards and appraisal standards, procedures and methodology at least once every 2 years. The Methods and Assistance Program review checks and ensures that appraisal districts are compliant with International Association of Assessing Officers standards and Property Tax Assistance Division standards.

Texas has 253 central appraisal districts. Williamson Central Appraisal District is among the top 10 central appraisal districts based on total market value. Williamson Central Appraisal District is among 78 central appraisal districts that are Tier 1: more than $5 billion in value.


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Glenn Hegar Texas Comptroller of Public Accounts

Methods and Assistance Program (MAP) Review

September 2017

Williamson Central Appraisal District Tier 1

This review is conducted in accordance with Tax Code Section 5.102(a) and related to Comptroller Rule 9.301. The Comptroller is required by statute to review appraisal district governance, taxpayer assistance, operating procedures, and appraisal standards.

Because of the diversity of property within Texas, some parts of the review may not be applicable to a county. If questions or a section of questions do not apply, such as when a county has no timber, the question or questions will be marked as “Not Applicable” or “NA” and the final score will not be negatively impacted by these questions.

Some questions of the Comptroller’s review were “not evaluated” as WCAD’s Certificate of Excellence in Assessment Administration” (CEAA) award from the International Association of Assessing Officers (IAAO) exceeds the requirements.

Mandatory Requirements PASS/FAIL

1. Does the appraisal district have up-to-date appraisal maps? PASS

2. Is the implementation of the appraisal district’s most recent reappraisal plan current? PASS

3. Does the appraisal district comply with its written procedures for appraisal? PASS

4. Are values reproducible using the appraisal district’s written procedures and appraisal records?

PASS

Appraisal District Activities RATING

Governance MEETS ALL Taxpayer Assistance MEETS ALL Operating Procedures MEETS ALL Appraisal Standards, Procedures and Methodology MEETS ALL

Appraisal District Ratings:

Meets All – The total point score is 100.

Meets – The total point score ranges from 90 to less than 100.

Needs Some Improvement – The total point score ranges from 85 to less than 90.

Needs Significant Improvement – The total point score ranges from 75 to less than 85.

Unsatisfactory – The total point score is less than 75.


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As part of the Methods and Assistance Program review process, the appraisal district is required to submit, in advance of the review, electronic copies of procedures, policies, notices, manuals, and related materials necessary for the completion of this review. The Comptroller reviews the sent data and also collects related information at the time of the on-site review and compares the central appraisal district records to existing property, locating properties using district maps. Each appraisal district is reviewed on the years opposite the biennial Property Value Study. The rating obtained by Williamson Central Appraisal District is the highest rating possible for this program.

Methods and Assistance Program – Compliance with International Association of the Assessing Officers and Property Tax Assistance Division Standards Scores (2016 -2017)

The final Methods and Assistance Program review results are available in December of each year.

Leander, TX Image Source: Austin Location Guide

Methods and Assistance Program Review

Governance Taxpayer

Assistance Operating

Procedures Standards,

Methodology 2016 Harris 100 100 100 100 2017 Dallas 100 100 100 100 2016 Tarrant 100 100 96 100 2017 Travis 100 100 100 100 2017 Bexar 100 100 100 100 2017 Collin 100 100 100 100 2016 Denton 100 100 100 100 2017 Fort Bend 100 100 100 100 2017 El Paso 100 100 100 100 2017 Williamson 100 100 100 100 Average 100 100 99.6 100


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The following is a comparison of the latest Property Value Study / Methods and Assistance Program scores available from the Texas Comptroller of Public Accounts. Note: Not all the Top 10 Central appraisal districts are on the same Property Value Study / Methods and Assistance Program schedule and the Methods and Assistance Program comparisons are based on 2016 & 2017, where the scoring was based on very similar criteria; the number of criteria questions (as well as the scoring) was reduced starting in 2012. Here are the comparisons: Property Value Study – Accuracy of Appraisals (Final Findings 2016 and 2017) The median level of appraisal measures the accuracy of a CAD’s appraisals in relation to the standard of 100 percent of market value. The COD expresses, as a percentage of the median, the average absolute deviation of the appraisal ratios in a sample from the sample’s median. A high COD indicates high variation—few ratios close to the median and low appraisal uniformity. A low COD indicates low variation—ratios clustered tightly around the median and high appraisal uniformity. The Property Value Study final findings for 2016 were available in July 2017; and for 2017 in July 2018. *At the time of this report, the 2018 MAP review findings have not been published. This report will be updated once that data is released. Property Value Study Market Value

(in Billions) Median Level of

Appraisal Coefficient of

Dispersion

2017 Harris 516.1 0.98 8.31 2016 Dallas 245.4 0.99 8.6 2017 Tarrant 191 0.97 8.41 2016 Travis 182.4 0.99 7.2 2016 Bexar 151.2 0.99 7.24 2016 Collin 117.1 0.99 5.86 2017 Denton 93.7 0.98 6.14 2016 Fort Bend 74.5 0.99 6.81 2016 El Paso 43.4 0.99 12.61 2016 Williamson 55.3 1.00 6.74 Average 0.987 7.792

Georgetown, TX Image Source: City of Georgetown


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Appraisal Calendar / Appraisal Cycle

A S O N D F M A A O N D F M A J JProperty

InspectionAnalysis & ValuationAppeals /

ProtestAssessmentCollectionsDelinquent Collections

Some dates are approximate

M

Jan 1 Appraisal Date

Notices sent April 2

Records to ARB

May 15

Appraisal records

approved July 20 Certified

July 25

Tax bills mailed October 1

Taxes become

delinquent February 1

Highest penalties imposed

July 1

PhasePrevious Year Current Year Fol lowing Year

J M J J S J


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General Appraisal Calendar

Month

Day

Important Dates in the Appraisal Process

JAN 1 Date that current year taxable values and exemptions are determined (except for some inventories appraised Sept 1.)

FEB 1 The date that the previous year's taxes become delinquent if unpaid. APRIL 1 Or as soon as possible after this date, the chief appraiser should mail Notices of

Appraised Value on the property owners/agents whose property qualifies under Sec 25.19 of the Tax Code.

APRIL 1 The last day for property owners to file renditions unless they filed an extension. April 1 deadline due to entities within the appraisal district grant free port exemption.

APRIL 30 • Last day for property owners to file applications or certain reports with the Central Appraisal District including:

• Certain Exemptions • Notice to the Chief Appraiser that property is no longer entitled to an exemption that

does not require an annual application • Application for special appraisal or notice to the Chief Appraiser that the property no

longer qualifies for 1-D or 1-D-1 agricultural, open space, recreational park and scenic land, and public access airport property

• Railroad rolling stock reports • Requests for separate listings of separately owned property (undivided interest

properties) • Request for proportionate taxation of planned unit development

MAY 15 Last day to file a protest with the ARB for the current year (or 30 days after the notice was mailed, whichever is later.)

JULY 25 Date that the Chief Appraiser should certify the appraisal roll to the taxing jurisdictions SEPT 1 Alternate date for the appraisal inventory if applied for by the property owner and

granted by the Chief Appraiser.

Note: When the deadline falls on a weekend or holiday, the tax code designates the deadline as the next regular business day.

For other dates concerning tax assessment or collections, consult the Williamson County Tax Office.


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Appraisal Results

The Appraisal Functions for Williamson Central Appraisal District is divided into four departments – Residential, Commercial, Business Personal Property, and Land. Williamson Central Appraisal District has 34 registered appraisers; 21 of whom have attained the Registered Professional Appraiser State designation. Field Work Reappraisal Fieldwork includes inspections of properties that typically include remodels, repairs, demolitions, and finish-out permits, as well as those properties flagged for a field inspection. New construction generally denotes a new improvement. Physical site visits typically occur on any building permit that affects value as well as any property that was partially complete as of January 1st of the prior appraisal year. Fieldwork may also include a review of sold properties, as well as those properties under litigation. In-House Reappraisal Reappraisal statistics are based on those neighborhoods, market area, and properties that have been targeted to be revalued. Neighborhoods and market areas considered for reappraisal ae based primarily on ratio study analysis – comparing sale prices to appraised values. The reappraisal in most areas can be accomplished utilizing digital aerial photography, street-view photography, and statistical data. These tools can be used in the valuation process in lieu of actual physical inspections for mass appraisal. Replacement costs for improvements are updated utilizing Marshall & Swift Valuation Service and in-house market studies. Cost tables are reviewed annually for necessary adjustments. Income and expense analyses, sale processing, and annual review of all sold properties in the Commercial file determines if there are areas requiring review. The income and expense data assists in developing income models for the mass appraisal of the major property types such as office, retail, industrial, apartments, and hotels. Business Personal Property The Business Personal Property department conducts site inspections of all businesses annually, collecting pertinent data on all new businesses, and placing zero-values on the accounts of businesses (inactive) that no longer exist as of January 1st. Business Personal property reappraises all businesses every year since required renditions are annual. Business personal Property also values aircraft, special inventory accounts, leased equipment companies, utilities, and pipelines within Williamson County. Due to reporting requirements, some jurisdictional Business Personal Property accounts are not included in parcel-count totals and only accounts coded for Williamson County are included. Maps & Records / Public Services The Maps & Records department is responsible for updating all ownership changes and maintaining the GIS data. The Public Services department provides public assistance for inquiries and information requests as well as administers partial and total exemptions, historical site exemptions and tax ceiling transfers.


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Residential Real Estate

Single Family Homes - New & Existing Median Sale Price by

School District Median Appraisal by School District

SCHOOL # of Homes 2018 # of

Sales 2017 2018 % Change

Bartlett ISD 458 $115,680 4 $62,759 $81,888 30.48% Burnet ISD 72 1 $123,754 $139,941 13.08% Coupland ISD 417 $319,492 15 $128,036 $143,764 12.28% Florence ISD 1,649 $353,643 42 $135,759 $155,317 14.41% Georgetown ISD 28,020 $305,585 2,097 $264,196 $279,576 5.82% Granger ISD 1,067 $131,688 22 $92,389 $122,741 32.85% Hutto ISD 11,704 $235,723 1,140 $201,576 $220,826 9.55% Jarrell ISD 5,412 $199,056 528 $198,032 $211,646 6.87% Leander ISD 42,407 $278,978 3,470 $252,797 $267,280 5.73% Liberty Hill ISD 6,520 $342,871 646 $300,013 $321,944 7.31% Lexington ISD 9 0 $85,478 $152,849 78.82% Pflugerville ISD 64 $229,840 5 $226,674 $232,672 2.65% Round Rock ISD 58,994 $286,250 3,885 $268,713 $281,312 4.69% Taylor ISD 5,622 $176,366 267 $143,355 $158,296 10.42% Thorndale ISD 91 $363,445 3 $229,645 $272,113 18.49% Thrall ISD 1,402 $228,920 41 $139,761 $157,200 12.48%

Appraisal Year 2014 2015 2016 2017 2018 Non-exempt Accounts 144,788 145,113 150,678 162,495 169,497 New Construction / Growth 3,958 4,814 5,569 6,343 7,250

Total Reappraisal 140,830 145,113 150,678 162,495 169,497 Fieldwork Inspection 5,469 8,669 10,871 11,706 14,132 Aerial Inspection 135,361 136,444 139,807 150,789 155,365

% Fieldwork Inspection 3.88% 5.97% 7.21% 7.20% 8.34% % Aerial Inspection 96.12% 94.03% 92.79% 92.80% 91.66%


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Commercial Real Estate

Commercial Appraisal Appraisal Year 2014 2015 2016 2017 2018 Non-exempt Accounts 6,417 6,611 6,403 6,937 7,096 New Construction / Growth 144 176 235 237 210 New Construction / Added Value* $239 $383 $816 $702 $435 Total Reappraisal 6,273 6,435 6,168 6,732 6,834 Fieldwork 1,450 1,116 1,116 1,003 1,592 Aerial Inspection 4,823 5,319 5,287 5,966 5,452

* Value in the Millions Approximate Additional Space added for 2018: Retail – 1,439,409 SQFT Industrial – 2,186,479 SQFT Office – 899,420 SQFT Units and Rooms added for 2018: Apartment – 3,380 UNITS Hotel / Motel – 333 ROOMS

Entertainment, $590

Retail, $3,852

Multi-Family, $5,782

Industrial, $2,465

Office, $3,621

Automotive, $472

2018 Commercial Value*(by category)

Entertainment

Retail

Multi-Family

Industrial

Office

Automotive

* value in millions


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2018 Commercial Real Estate Property Development Appraisal Value

Greater Developments (Non-exempt) Type 1 Dell Office $405,512,859

2 7700 Parmer Office $272,500,000

3 1890 Ranch Retail $161,146,300

4 Round Rock Premium Outlets Retail $150,947,112

5 Lakeline Mall Retail $147,380,419

6 Amber Oaks Office $136,097,027

7 Cedar Park Regional Medical Center Hospital $125,100,711

8 Wolf Ranch Retail $120,431,510

9 La Frontera Retail $113,171,094

10 University Oaks Retail $110,233,284

2018 Top 10 Taxpayers Appraisal Value

1 Dell Computer Holding LP $405,512,859

2 BRI 1869 Parmer LLC $272,500,000

3 Oncor Electric Delivery Company $174,587,371

4 CPG Round Rock LP & SPG Round Rock NS LP $150,947,112

5 Lakeline Developers $123,300,113

6 BRE RC 1890 Ranch TX LP

$113,719,868

7 NW Austin Office Partners LLC $113,697,027

8 IVT Parke Cedar Park LLC $111,821,931

9 Atmos Energy/Mid-Tex Distribution $104,000,071

10 HEB Grocery Company LP $106,307,973


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Business Personal Property

Land & Agriculture

Appraisal Year 2014 2015 2016 2017 2018

Existing Accounts 14,614 15,230 15,895 16,609 17,112

New Accounts 2,468 2,874 2,746 2,976 2,786

Inactive Accounts 2,110 2,627 2,794 2,401 2,294

Field reappraisal 9,938 10,665 8,391 6,603 7,125

Renditions 12,971 12,711 14,286 12,032 12,299

Renditions- Online N/A 1,107 1,515 1,636 2,356

Special Inventory 194 244 219 246 255

Freeport Exemptions 49 44 41 48 55

Capitol Appraisal Group Capitol Appraisal Group- Complex Industrial 143 134 169 175 175

Capitol Appraisal Group- Utilities 1,108 1,067 1,043 1,015 1,048

Appraisal Year 2014 2015 2016 2017 2018

Non-exempt Accounts 23,515 27,220 28,242 27,114 27,681

New Subdivisions Filed 225 230 258 271 306

Total New Lots 4,671 6,549 7,390 7,958 8,623

Ag-Use Acres 512,753 511,651 506,328 500,945 497,622

Agricultural Exemption Inspections 2,412 1,891 2,127 2,255 1,701

Audit Inspections 1,812 880 895 900 1,224

Application Inspections 1,230 1,202 1,232 1,501 1,440


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Property Appeals

In accordance with the Texas Property Tax Code, Section 41.44, a property owner and / or authorized tax agent may file an appeal with the Appraisal Review Board having authority to hear the matter protested. The district schedules these appeals for protest hearings and notifies the protesting party of their scheduled hearing before the Appraisal Review Board.

Appraisal Review Board The Appraisal Review Board is empowered to hear all the protests of value and any issues that affect the tax liability of the property and to equalize values. The protest process begins May 1st and typically concludes around July 20th of each year.

The Appraisal Review Board members do not work for appraisal districts but rather arbitrate between Williamson Central Appraisal District and the property owners that dispute their appraised value. The Appraisal Review Board is a quasi-judicial body appointed by the County Administrative District Judge.

After the hearing process, the Appraisal Review Board approves and submits a certified assessment roll to the Chief Appraiser to provide the 102 taxing entities of Williamson County.

Property Owner Appeal Results Williamson Central Appraisal District keeps statistics on the appeal process, tracking protests received, heard or resolved. The Appraisal Review Board hearing panels track the hours of service by the Appraisal Review Board members in this process. Williamson Central Appraisal District’s Entry / Technical Support is the responsible department for this process.

Appraisal Year 2014 2015 2016 2017 2018

Appraisal Notices Mailed 190,659 199,753 207,464 215,973 222,745 Results Telephone Calls 16,860 17,190 18,489 17,402 18,431 Public Service walk-ins 3,161 2,533 3,816 1,899 2,571 Appraisal walk-ins 4,512 3,743 2,858 2,857 3,199 Protests 30,553 33,010 43,680 51,654 54,142 By Property Owners 14,949 15,378 21,011 25,409 23,244 By Tax Agents 15,604 17,632 22,669 26,245 30,898 *Protest for 2018 on-going Protest By Property Type Residential 19,089 21,059 29,049 36,675 39,040 Commercial 2,936 2,949 3,220 3,459 3,897 Business Personal Property 2,713 3,156 2,454 2,469 2,380 Land 5,522 5,697 8,780 8,866 8,650 Agricultural 246 116 136 159 151 Exemptions 47 33 41 26 24


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Appraisal Year 2014 2015 2016 2017 2018 Appeal Statistics Inquiry /walk-ins 4,780 4,313 4,263 3,892 3,827 Informal Hearings 16,345 18,182 23,294 27,786 31,587 Protests Scheduled 20,008 26,066 28,384 37,191 39,079 Rescheduled 926 1,613 1,175 1,225 845 Protest Dismissal Non-Attendance 3,939 3,677 4,548 4,646 5,788 Withdrawals 6,836 5,914 7,994 8,529 7,624 Appraisal Review Board Statistical Information Appraisal Review Board Panels 4 4 4 4 4 Appraisal Review Board Hearings 1,238 2,109 2,068 2,094 2,213 Appraisal Review Board Hearing – Value Change 955 1,463 1,482 1,403 1,558 ARB Hearing Dismissals 283 646 586 691 655

2014 2015 2016 2017 2018 Non-Web Protest 23,981 26,580 32,447 37,383 40,809 Web Protest 6,572 6,430 11,233 14,158 13,333 Web Protest able to complete Online 4,172 4,272 7,135 9,835 8,680 Web Protest completed Online 2,294 1,790 2,489 3,881 3,594 Inquiry/Walk Ins 4,780 4,313 4,263 3,892 3,827 Total Protest 30,553 33,010 43,680 51,541 54,142 Web Protest % of Total 21% 19% 25% 27% 25% Web Protest % completed Online 55% 42% 35% 39% 41% Total Protests/Walk Ins 35,333 37,323 47,943 55,433 57,969

0

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Website Statistics

www.WCAD.org Web sites are vital for sharing information. Williamson Central Appraisal District takes the approach that information in the hands of the public increases the transparency of the assessment process and therefore raises the level of public trust in the office. The Williamson Central Appraisal District website has visits from all over the world India, Japan, United Kingdom, and many other interesting locations.

The Williamson Central Appraisal District website is one of the premier sources of Texas appraisal information for property owners. In addition to having data on individual properties, the website also contains links to data downloads. Williamson Central Appraisal District’s most requested data includes Geographic Information Systems data, certified appraisal rolls and supplemental appraisal rolls.

Williamson Central Appraisal District is also utilizing web-based videos to explain the processes and procedures encountered by property owners. Downloadable forms and applications are available in PDF format, as well as an expedited online homestead exemption service, available for eligible properties. Forms must be submitted either in person, by mail, or electronically.

Appraisal Year 2014 2015 2016 2017 2018*

Total Visits 561,194 660,685 882,594 978,108 844,123 Total Property Searches 198,414 120,016 705,446 428,918 1,030,911 Total Page Views 1,003,958 1,255,184 2,061,090 1,769,944 1,480,658 Total Visitors 253,955 295,763 387,317 410,220 468,381

Viewed by Mobile Devices 42,400 43,577 154,108 152,388 148,469

Videos Viewed

Modern Appraiser Video N/A N/A 527 569 118 Protest Process Video 5441 1,404 524 1,181 341

On-line Protests

By Property Owner 6,242 6,315 11,076 13,901 12,878 By Tax Agent 330 101 158 257 455 Reschedules 475 161 451 697 630

* 2018 Partial year at the time of this report

http://www.wcad.org/


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Property Owner Assistance

The Public Services Department provides quality customer service and beneficial information while responding to property owner questions. During the Inquiry/Protest timeframe, a kiosk and customer queue system expedites property owners to the appropriate location based on the nature of their visit. When a property owner enters, he or she will either be entered into the queue system or be provided a help ticket and directed to a Public Service staff member for further assistance. The property owner is provided assistance and entered into the queue as needed. The queue system displays the information, as well as check-in time, placement in line, and average wait time.

PUBLIC SERVICES DEPARTMENT

Appraisal Year 2014 2015 2016 2017 2018* Year-round Customer Contacts

Counter Statistics 9,375 12,457 14,555 9,456 10,429

Phone Statistics 27,048 37,668 38,494 33,361 31,916 * 2018 Partial year at the time of this report


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Organizational Chart

Property Owners

Taxing Entities

Board of Directors (6)

Mail Services Department (2)

Information Technology Department (4)

Maps and Records Department (12)

Director of Operations (1)

Administrative Law Judge

GIS/Database (1)

Cama Coordinator (1)

Public Services Department (5)

Appraisal Review Board

Litigation Division (1)

Director of Appraisal (1)

Residential Valuation Department (15)

Taxpayer Liaison Officer (1)

Business/HR And Administrative (3)

Chief Appraiser (1)

Personal Property Valuation Department (6)

Commercial Property Valuation Department (5)

Land Analysis Department (4)

Appraisal Tech Support Department (5)

Appraisal Analyst (1)

Deputy Chief Appraiser (1)


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Collecting Entities Served in 2018

CODE COUNTY CODE SCHOOLS CODE CITIES GWI Williamson County SBA Bartlett CAU Austin RFM Williamson County FM/Rd SBU Burnet CBA Bartlett

Municipal Utility Districts (MUD) SCO Coupland CCO Coupland DBC Brushy Creek MUD DA SFL Florence CCP Cedar Park M10 Blockhouse SGT Georgetown CFL Florence M12 Brushy Creek SGR Granger CGT Georgetown M15 North Austin #1 SHU Hutto CGR Granger M16 Meadows of Chandler Crk SJA Jarrell CHU Hutto M17 Williamson/Travis #1 SLE Leander CJA Jarrell M18 Fernbluff SLH Liberty Hill CLE Leander M21 Vista Oaks MUD SLX Lexington CLH Liberty Hill M23 Williamson Co. #10 SPF Pflugerville CPF Pflugerville M24 Williamson Co. #11 SRR Round Rock CRR Round Rock M25 Ranch at Cypress Creek MUD#1 STA Taylor CTA Taylor M27 Wells Branch MUD STD Thorndale CTD Thorndale M28 Williamson Co. #12 STH Thrall CTH Thrall M29 Williamson Co. #13 CWE Weir M33 Walsh Ranch Special Districts / Emergency Service Districts M34 Sonterra I00 Williamson County WSID #3 M35 Stonewall Ranch J01 Austin Community College M38 Paloma Lakes #1 J02 EWC Higher Ed Center M39 Paloma Lakes #2 L01 Anderson Mill Limited District M40 Williamson Co. #19 P00 Georgetown PID 1 M41 Parkside @ Mayfield Ranch R02 Avery Ranch Road District M42 Williamson Co. #15 R07 Pearson Place Rd Dist M45 Williamson Co. #22 R08 Northwoods Rd Dist #1 M46 Highlands @Mayfield Ranch W09 Donahoe Creek M47 Lakeside MUD #3 W09 Upper Brush Creek WCID M48 West Williamson Co. MUD #1 F90 Wilco ESD #1 F07 Wilco ESD #7 M51 Williamson Co. #19A F91 Wilco ESD #2 F08 Wilco ESD #8 M52 Wmsn Liberty Hill MUD F00 Wilco ESD #3 F09 Wilco ESD #9 M53 Siena MUD #1 F01 Wilco ESD #4 F10 Wilco ESD #10 M54 Siena MUD #2 F02 Wilco ESD #5 F11 Wilco ESD #11 M55 Wilco MUD #25 F03 Wilco ESD #6 F12 Wilco ESD #12 M57 Wilco MUD #26 Municipal Utility Districts (MUD) M58 Watch Hill MUD M67 Williamson Co MUD # 23 M60 Palmera Ridge MUD M69 Southeast Williamson Co MUD #1 M61 Leander MUD # 1 M70 West Williamson Co MUD #2 M62 Leander MUD # 2 M71 Williamson Co MUD #30 M64 Leander TODD MUD #1 M73 Williamson Co MUD #32 M65 Lakeside MUD #2A M74 Williamson Co MUD #34 M66 Williamson Co MUD #28


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30

Exemptions

JurisdictionsHomestead Mandatory**

Homestead Local Option

65 & Over Mandatory

65 & Over Local Option

Disability Mandatory

Disability Local Option

Disabled Veterans*

CitiesCAU Austin 5000/10% 85,500 85,500 YesCBA Bartlett (Collected by Bell CAD) YesCCP Cedar Park (Local Opt Frz) 5000/1% 30,000 20,000 YesCCO City of Coupland YesCFL Florence (Local Opt Frz) 3,000 YesCGT Georgetown (Local Opt Frz) 5000/1% 12,000 40,000 YesCGR Granger YesCHU Hutto YesCJA Jarrell (Local Opt Frz) YesCLE Leander (Local Opt Frz) 10,000 10,000 YesCLH Liberty Hill (Local Opt Frz) 3,000 3,000 YesCPF Pflugerville 35,000 35,000 YesCRR Round Rock 22,000 3,000 YesCTA Taylor 17,500 YesCTD Thorndale (Collected by City of Thorndale) 5,000 YesCTH Thrall YesCWE Weir 5,000 Yes

SchoolsSBA Bartlett (Collected by Bell CAD) 25,000 10,000 10,000 YesSBU Burnet (Collected by Burnet CAD) 25,000 10,000 10,000 YesSCO Coupland 25,000 10,000 10,000 YesSFL Florence 25,000 10,000 10,000 YesSGT Georgetown 25,000 10,000 3,000 10,000 YesSGR Granger 25,000 10,000 10,000 YesSHU Hutto 25,000 10,000 10,000 YesSJA Jarrell 25,000 10,000 10,000 YesSLE Leander 25,000 10,000 10,000 YesSLH Liberty Hill 25,000 10,000 3,000 10,000 YesSLX Lexington 25,000 10,000 6,000 10,000 YesSPF Pflugerville 25,000 10,000 9,100 10,000 YesSRR Round Rock 25,000 10,000 10,000 3,000 YesSTA Taylor 25,000 10,000 10,000 YesSTD Thorndale (Collected by Thorndale ISD) 25,000 10,000 10,000 YesSTH Thrall 25,000 10,000 10,000 Yes

CountyGWI Williamson County (Local Opt Frz) 25,000 15,000 YesRFM Williamson County FM/Rd (Local Opt Frz) 3,000 Yes

MUDSDBC Brushy Creek MUD Defined Area YesM10 Blockhouse 5,000/2% 15,000 15,000 YesM12 Brushy Creek 5,000 5,000 YesM15 North Austin #1 10,000 10,000 YesM16 Meadows of Chandler Creek 5,000 5,000 YesM17 Williamson/Travis #1 3,000 3,000 YesM18 Fernbluff 15,000 15,000 YesM21 Vista Oaks MUD YesM23 Williamson Co. #10 YesM24 Williamson Co. #11 YesM25 Ranch at Cypress Creek MUD #1 15,000 15,000 YesM27 Wells Branch MUD 5,000/20% YesM28 Williamson Co. #12 YesM29 Williamson Co. #13 YesM33 Walsh Ranch YesM34 Sonterra YesM35 Stonewall Ranch Yes

2018EXEMPTIONS GRANTED BY JURISDICTIONS


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JurisdictionsHomestead Mandatory**

Homestead Local Option

65 & Over Mandatory

65 & Over Local Option

Disability Mandatory

Disability Local Option

Disabled Veterans*

MUDS (Continued)M38 Paloma Lakes #1 YesM39 Paloma Lakes #2 YesM40 Williamson Co MUD #19 YesM41 Parkside @ Mayfield Ranch YesM42 Williamson Co. #15 YesM45 Williamson Co. #22 Yes M46 Highlands @Mayfield Ranch MUD YesM47 Lakeside MUD #3 YesM48 West Williamson County MUD #1 YesM51 Williamson Co MUD #19A YesM52 Wmsn Liberty Hill MUD YesM53 Siena MUD #1 YesM54 Siena MUD #2 YesM55 Wilco MUD #25 YesM57 Williamson County MUD #26 YesM58 Watch Hill MUD YesM60 Palmera Ridge MUD YesM61 Leander MUD #1 YesM62 Leander MUD #2 YesM64 Leander TODD MUD #1 YesM65 Lakeside MUD #2A YesM66 Williamson County MUD #28 YesM67 Williamson County MUD #23 YesM69 Southeast Wmsn Co. MUD #1 YesM70 West Wmsn Co. MUD #2 YesM71 Williamson Co. #30 YesM72 Williamson Co. #31 YesM73 Williamson Co. #32 YesM74 Williamson Co. #34 YesM77 North San Gabriel MUD #2 Yes

Emergency Service Districts (ESD's)F90 Williamson County ESD #1 YesF91 Williamson County ESD #2 YesF00 Williamson County ESD #3 YesF01 Williamson County ESD #4 YesF02 Williamson County ESD #5 YesF03 Williamson County ESD #6 YesF07 Williamson County ESD #7 YesF08 Williamson County ESD #8 YesF09 Williamson County ESD #9 YesF10 Williamson County ESD #10 YesF11 Williamson County ESD #11 YesF12 Williamson County ESD #12 Yes

Special DistrictsI00 Williamson County WSID #3 YesJ01 Austin Community College 5000/1% 160,000 160,000 YesJ02 EWC Higher Ed Center YesL01 Anderson Mill Limited District 5000/20% 10,000 10,000 YesP00 Georgetown PID 1 YesR02 Avery Ranch Road District YesR07 Pearson Place Road District YesW01 Donahoe Creek 5,000 YesW09 Upper Brushy Creek WCID 5000/1% 20,000 20,000 YesW13 Lower Brushy Creek WCID Yes

DVX=Exempt

2018EXEMPTIONS GRANTED BY JURISDICTIONS

*Disabled Veteran Exemption is VariableDV1(10%-29%)=5,000 DV2(30%-49%)=7,500

DV3(50%-69%=10,000 DV4(70%-100%)=12,000


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Legislative Changes

The 2017, 85th Texas Legislature produced many pieces of legislation which affect the operation of appraisal districts as well as taxpayer exemptions and rights. The below list are some of the changes:

• HB 1101 relating to the authority of the chief appraiser of an appraisal district to require a person to file a new application to confirm the person’s current qualification.

• HB 150 relating to an exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence is a homestead.

• HB 2019 relating to the regulation of manufactured homes. • HB 217 relating to the authority of certain persons to defer or abate the collection of ad

valorem taxes on a person’s residence homestead. • HB 2228 relating to deadlines for performing functions in connection with the ad valorem tax

system. • HB 3198 relating to liability for the additional tax imposed on land appraised for ad valorem

tax purposes as qualified open-space land in the event a change of the land as a result of oil and gas operations.

• HB 455 relating to the authority of a property owner to participate by telephone at a protest hearing by an appraisal review board.

• HB 626 relating to late applications for certain exemptions from ad valorem taxation. • HB 777 relating to the eligibility of land owned by certain members of the armed services of

the United States for appraisal for ad valorem tax purposes as qualified open-space land. • SB 945 relating to the authority of the chief appraiser of an appraisal district to correct an ad

valorem tax appraisal roll. • SB 15 relating to relating to an exemption from an ad valorem taxation of the residence

homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.

• SB 1767 relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.

• SB 1286 relating to the system for protesting or appealing certain ad valorem tax determinations.

• SB 731 relating to the appeal through binding arbitration of certain ARB orders.


33

Caring for the Community

For many years, the employees at Williamson Central Appraisal District have financially supported local or local affiliates of non-profit organizations. Periodic fundraisers, as well as funds collected from the sales of bottled water and fruit, allow the employees to contribute to the collection of these funds. Typically, in December of each year, the employees vote by ballot to choose which of the organizations will be the recipients of this financial assistance. This allows employees to share in caring for the needs of others in the community as part of our Williamson Central Appraisal District family. This has become a rewarding activity over the years.

Calendar Year Funds Collected by

Employees Recipients of Community Care Funds 2013 $3,000 City of West Fire Department

Williamson County Children's Advocacy Center Back Pack Coalition The Caring Place Meals On Wheels

2014 $3,200 Williamson County Children's Advocacy Center Ride On Center for Kids (ROCK) Hospice Austin The Caring Place Court Appointed Special Advocates for Children (CASA)

2015 $2,600 Court Appointed Special Advocates for Children (CASA) Hospice Austin Hero's Night Out Hope Alliance Ride On Center for Kids (ROCK)

2016 $3,250 Hero's Night Out Court Appointed Special Advocates for Children (CASA) Hospice Austin

2017 $3,000 Hero's Night Out Hounds for Heroes Court Appointed Special Advocates for Children (CASA) Hospice Austin-Williamson County


34

WCAD Board of Directors

Williamson Central Appraisal District 625 FM 1460

Georgetown, Texas 78626-8050

Customer Service: 512-930-3787 Website: www.WCAD.org

Board of Directors

Charles Chadwell, Chairman

Harry Gibbs, Vice-Chairman

Donald L Hisle, Secretary

Rufus Honeycutt, Board Member

Jon Jewett, Board Member

Larry Gaddes, Board Member

Williamson Central Appraisal District Mission Statement: We will provide quality service with the highest standards of professionalism, integrity, and respect. We will uphold these standards while providing an accurate, fair and cost-effective appraisal roll in compliance with the laws of the State of Texas.

williamson central appraisal district williamson central ...€¦ · 01/10/2017 · central...

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