WEBB COUNTY APPRAISAL DISTRICT 3302 CLARK BOULEVARD LAREDO, TEXAS 78043-3346 PHONE: (956)718-4091 FAX: (956)718-4052 October
Total Page:16
File Type:pdf, Size:1020Kb
WEBB COUNTY APPRAISAL DISTRICT 3302 CLARK BOULEVARD LAREDO, TEXAS 78043-3346 PHONE: (956)718-4091 FAX: (956)718-4052 October 29, 2014 Mr. Mike Esparza, Director Property Tax Assistance Division Central Services Building 1711 San Jacinto, Third Floor Austin, Texas 78701 Re: 2015-2016 REAPPRAISAL PLAN APPROVED OCTOBER 16,2014 Dear Mr. Esparza: th On Thursday, October 16 , 2014, the Webb County Appraisal District Board of Directors unanimously approved and adopted the 2015-2016 Reappraisal Plan in accordance with the Texas Property Tax Code (TPTC) Section 6.05(i) and 25.18. The statute requires the District to deliver a copy of the approved reappraisal plan to the presiding officer of the governing body of each taxing unit and the Texas Comptroller of Public Accounts. Enclosed, please find a CD that contains an Adobe Acrobat file (PDF), with a copy of the 2015-2016 Reappraisal Plan as approved and adopted by the Board of Directors. Should you have any questions or need a paper copy of the plan, please contact the Appraisal District at your convenience. Sincerely, ________l ~ ----~ Martin Villarreal ----- Chief Appraiser Webb County Appraisal District Enclosure: CD - PDF file Cc: Ms. Liz Alvarado, PTAD WEBB COUNTY APPRAISAL DISTRICT 2015 – 2016 REAPPRAISAL PLAN APPROVED th October 16 , 2014 THE STATE OF TEXAS ) ( KNOWN ALL MEN BY THE COUNTY OF WEBB ) ( THESE PRESENTS: RESOLUTION FOR THE APPROVAL AND ADOPTION OF THE 2015-2016 REAPPRAISAL PLAN FOR THE WEBB COUNTY APPRAISAL DISTRICT THAT WHEREAS, the Board of Directors of the Webb County Appraisal District took office on January 1, 2014 for a term of two (2) years ending on December 31, 2015; and WHEREAS, the Board of Directors recognizes that their predecessors in office undertook to organize and to prepare for its operation in the year 2013 and subsequent years; and WHEREAS, the Board of Directors recognizes that in order to fulfill their responsibilities did, in good faith, adopt a Board Policy, Chapter 17 - Resolutions, Section 17.1 - Property Reappraisal Procedure for the Webb County Appraisal District; and WHEREAS, the Board of Directors recognizes that it is good government practice to set procedures for the effective management of property appraisals within the District's boundaries; and WHEREAS, the 79th Legislature enacted S.B. 1652, which creates new legal requirements for the biennial development and approval of a written plan for the periodic review and appraisal of all property within Webb County Appraisal District; and WHEREAS, the Board of Directors held a public hearing to accept comments and input from taxing unit representatives and the general public on the plan; and WHEREAS, a constructive and objective review was performed to establish a reappraisal process and strategy for the establishment of a formal written reappraisal plan for the Appraisal District that adheres to the provisions of Section 6.05(i) and 25.18 of the Texas Property Tax Code; and WHEREAS, the Board of Directors has determined that it is in the Appraisal District's and public's best interest to review, update and implement a written plan for the 2015-2016 reappraisal of property within Webb County Appraisal District; now THEREFORE BE IT RESOLVED that the Board of Directors of the Webb County Appraisal District has reviewed, approved and adopted the 2015-2016 Reappraisal Plan for the Webb County Appraisal District, as attached hereto by written instrument, pursuant to Section 6.05(i) and 25.18, Texas Property Tax Code and that a copy of the plan shall be sent to the presiding officer of the governing body of each taxing unit and to the Texas Comptroller of Public Accounts. PASSED AND APPROVED this 16th day of October, 2014. Juan Narvae Chairma oard of Directors Attest: Judd Gilpi Secretary, Board of Directors TABLE OF CONTENT Page # I. EXECUTIVE SUMMARY 1 II. INTRODUCTION 4 III. PERFORMANCE ANALYSIS 8 IV. REVALUATION DECISION 10 V. ANALYSIS OF AVAILABLE RESOURCES 11 VI. PLANNING AND ORGANIZATION 16 VII. MASS APPRAISAL SYSTEM 20 VIII. PILOT STUDY 22 IX. DATA COLLECTION 22 X. VALUATION 25 XI. MASS APPRAISAL REPORT 32 XII. VALUE DEFENSE 33 XIII. SUMMARY 34 XIV. CERTIFICATION 35 XV. EXHIBITS ATTACHED A. Management Plan and Property Reappraisal Listings i. Residential Real Property ii. Commercial Real Property iii. Ag/Rural Real Property iv. Business Personal Property v. Analyst Department B. Organizational Chart C. Reappraisal Policy D. Network System Architecture E. Residential Neighborhood/Subdivision Reference F. Eastern and Western Division Map Grid G. Methods and Assistance Program (MAP) Reports Executive Summary The Webb County Appraisal District hereby adopts the 2015-2016 Reappraisal Plan (The Plan) in compliance with the Texas Property Tax Code (TPTC), Section 6.05 and Section 25.18. TPTC, Section 6.05 requires a written reappraisal plan and Section 25.18 requires periodic reappraisal activities. The Plan serves as a guide to ensure current, accurate, fair, and uniform and equitable appraisals within Webb County. Listed below are the TPTC sections noted above: The Written Reappraisal Plan TPTC Section 6.05, Subsection (i) reads as follows: (i) To ensure adherence with generally accepted appraisal practices, the Board of Directors of an Appraisal District shall develop biennially a written plan for the periodic reappraisal of all property within the boundaries of the District according to the requirements of Section 25.18 and shall hold a public hearing to consider the proposed plan. Not later than the 10th day before the date of the hearing, the secretary of the board shall deliver to the presiding officer of the governing body of each taxing unit participating in the District a written notice of the date, time, and place for the hearing. Not later than September 15 of each even-numbered year, the board shall complete its hearings, make any amendments, and by resolution finally approve the plan. Copies of the approved plan shall be distributed to the presiding officer of the governing body of each taxing unit participating in the District and to the comptroller within 60 days of the approval date. Plan for Periodic Reappraisal TPTC Section 25.18, Subsections (a) and (b) reads as follows: (a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the Board of Directors under Section 6.05(i). (b) The plan shall provide for the following reappraisal activities for all real and personal property in the District at least once every three years: (1) Identifying properties to be appraised through physical inspection or by other reliable means of identification, including deeds or other legal documentation, aerial photographs, land-based photographs, surveys, maps, and property sketches; (2) Identifying and updating relevant characteristics of each property in the appraisal records; (3) Defining market areas in the District; Reappraisal Plan – Page 1 (4) Identifying property characteristics that affect property value in each market area, including: (A) The location and market area of property; (B) Physical attributes of property, such as size, age, and condition; (C) Legal and economic attributes; and (D) Easements, covenants, leases, reservations, contracts, declarations, special assessments, ordinances, or legal restrictions; (5) Developing an appraisal model that reflects the relationship among the property characteristics affecting value in each market area and determines the contribution of individual property characteristics; (6) Applying the conclusions reflected in the model to the characteristics of the properties being appraised; and (7) Reviewing the appraisal results to determine value. Reappraisal Year Activity – Steps in a Reappraisal 1. Performance Analysis – The certified values from the previous appraisal year are analyzed through the utilization of ratio studies to determine overall appraisal accuracy and appraisal uniformity by market area, neighborhood, subdivision, or jurisdiction within property categories. Ratio studies are conducted in compliance with the current Standard on Ratio Studies of the International Association of Assessing Officers. 2. Revaluation Decision – Pursuant to Texas Property Tax Code Section 23.01 (a), which states, “all taxable property is appraised at its market value as of January 1,” and District Policy Section 17.1 (reference Exhibit “C”), the Chief Appraiser must reflect market value of all properties on an annual basis. Therefore, both years (2015 – 2016) covered by this plan are reappraisal years. 3. Analysis of Available Resources – Staffing and budgeting requirements for appraisal year 2015 will be detailed in the 2015 budget. Existing appraisal practices, Geographical Information Systems (GIS) support, and Information Systems (IS) support are reviewed, analyzed and modified as necessary by District’s management. 4. Planning and Organization – In order to ensure the timely certification of the appraisal roll, a calendar of appraisal activities and their completion dates for appraisal years 2015 and 2016 is prepared by the District. Production standards for appraisal activities are established and incorporated in the planning and scheduling process in order to accomplish TPTC mandates and the District’s goals as set by management. Reappraisal Plan – Page 2 5. Mass Appraisal System – Computer Assisted Mass Appraisal (CAMA) system, computer forms, and procedures are reviewed by Information Systems (IS) and the District’s software vendor and revised as required. 6. Pilot Study by Appraisal Year – New