ORDER NU. c769c
RF'F'RUVRL Uf= c02~3
FiERR CEIVTRRL RF'F'RRISRL DISTRI(:T RUD~ET
On this tF~e loth day of R~_ig~..ist '?00c, i.ipon motion made 6y
Commissioner, Let z, seconded by Commissioner Williams, the Coy-u^t
unanimously approved by a vote of 3-0--0, the EO~C Kerr
Central Rppi°aisal. Uistrica U~.idget as presented.
COMMISSIONERS' COURT AGENDA REQUEST ~ :~ ~~ (~ ~ :~
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: Fred He OFFICE: County Jude
MEETING DATE: Ati~ttst 1
SUBJECT: (PLEASE BE SPECIFIC)
TIME PREFERRED:
Consider and discuss approval of FY 2002 Kerr Central Appraisal District's (KCAD) Budget.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
County Judge
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:
5:00 P.M. previous Tuesday.

All Agenda Requests will be screened by the County Judge's Office to detemune if adequate information has been
prepazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
2003 Proposed Budget
Kerr Central Appraisal District
P.O. Box 294387
1836 Junction Highway
Kerrville, TX 78029-1885
(830)895-5223
Ron Imel, Chairman
Paula Rector, Vice Chair
James L. Green, Sec.
Kirk L. Grifin
David Dozier
P. H. Coates, IV
Chief Appraiser
2002 Adopted Budget
Sharon E. Capeheart
Deputy Chief
08/15/01
Expenditures Per Line Rem
Line Rem 2002Budget 2003 Prop
5006	Salaries ................................................................................	.......................$	296,149	308,045
5010	Employer Portion of Retirement .........................................	....................... $	21,080	21,913
5012	Employer Portion of Medicare Tax .....................................	....................... $	4,296	4,467
5015	Employee Medical Insurance .............................................	....................... $	40,920	45,540
5016	Texas Employment Commission ........................................	....................... $	500	1,485
5030	Appraisal Review Board .....................................................	....................... $	10,500	10,500
5034	Debt Service -Vehicles ............................................	...................$	15,000	14,255
5035	Travel and Mileage ..............................................................	....................... $	9,500	9,500
5040	Annual Audit ........................................................................	....................... $	3,600	3,600
5045	Mapping Expense ...............................................................	....................... $	4,000	4,000
5055	Debt Service -Building .......................................................	....................... $	23,370	21,240
5060	Deed Copies ........................................................................	....................... $	4,000	4,000
5070	Leased Equipment ..............................................................	....................... $	3,000	3,000
5075	Telephone ............................................................................	....................... $	6,900	6,900
5080	Utilities ................................................................................	....................... $	6,600	7,350
5085	Grounds and Building Maintenance ...................................	....................... $	5,636	5,636
5090	Consultant -Appraisal .........................................................	....................... $	15,100	15,100
5100	Consultant -Legal ...............................................................	....................... $	18,000	18,000
5105	LiabilityNVorkers Compensation .........................................	....................... $	5,000	5,000
5110	Publishing/Publications .......................................................	....................... $	3,500	3,500
5120	SchoolslEmployee Education .............................................	....................... $	6,550	6,550
5130	Postage ................................................................................	....................... $	19,500	19,500
5135	Printing ................................................................................	....................... $	8,576	8576
5136	Professional Dues ...................................................	....................$	1,625	1,925
5140	0(fice Supplies ....................................................................	....................... $	5,775	5,775
5145	Furniture and Fixtures .........................................................	....................... $	1,750	1,750
5150	Board of Directors ...............................................................	....................... $	200	200
5155	Equipment Maintenance and Reserve ...............................	....................... $	4,500	4,500
5170	Building Reserve .................................................................	....................... $	500	500
5180	Computer Lease -The Software Group .............................	....................... $	26,713	30,153
5180	Imaging and Vxleo ..............................................................	....................... $	~	-0-
TOTAL ....................................................................................................... $ 574,780 592,460
zaaz Adopted sueget os,i 5/ot
Expenditures Per Line kem Comparison
Salaries	5298,149	$308,045	$11,896	4°h
Employer Portion of Retirement	$21,080	$27,913	$833	4°k
Employer Portion of Hospital Ins	$4,296	$4,467	$171	4%
EmployeeMedigllnsurance	$40,920	$45,540	$4,620	11°,G
Texas Employment Commission	;500	$1,485	$985	197%
Appraisal Review Board	$10,500	$10,500	$0	0%
Debt Service - Vehides	$15,000	$14,255	,$745	-5%
Travel and Mileage	$8,500	$9,500	$1,000	12%
Annual Audit	$3,600	$3,600	$0	0%
Mapping Expense	$4,000	$4,000	$0	0%
Debt Service -Building	$23,370	521,240	X2,130	-9%
Deed Copies	$4,000	$4,000	$0	0%
Leased Equipment	$3.000	$3,000	$0	0°k
Telephone	$6,900	$6,900	$0	0%
Utilities	$6,800	$7,350	$750	11%
GrourMs and Building Maintenance	55,636	$5,636	SO	0%
Consultant-Appraisal	515,100	$15,100	$0	0%
Consultant -Legal	518,000	$18,000	$0	0%
l.iability/VVorkers Compensation	55,000	55,000	$0	0%
PublishinglPublications	53,500	$3,500	$0	0°k
SdadslEmployee Education	$6,550	$6,550	$0	09'0
Postage	$19,500	519,500	$0	0%
Printing	$8,576	58,576	$0	0%
Professional Dues	51,625	51,925	$300	18%
Office Supplies	55,775	55,775	$0	0%
Furniture and Fixtures	51,750	$1,750	$0	0°.6
Board of Directors	5200	5200	$0	0°k
Equipment Maint and Reserve	54,500	54,500	$0	0%
Building Reserve	5500	5500	$0	0%
Computer System	$30,153	530,153	$0	0°~
TOTALS	$574,780	5592,460	$17,680	3%
2002 Adopted Budget 08/15/01
4
5006 -Salaries and Positions:
		2002 Allocated
1.	Chief Appraiser	$50,342
2.	Deputy Chief	$ 31,575
3.	Senior Appraiser	$ 31,628
4.	Field Appraiser II	$ 23,500
5.	Field Appraiser II	$ 22,875
6.	Fie-d Appraiser I	$ 22,500
7.	Field Appraiser I	$ 22,500
8.	Abstractor	$ 21,066
9.	GIS Manager	$ 28,134
10.	Clerical	$18,788
11.	Clerical	17568
TOTAL	$290,476
Actual Budged 2002	5296,149
2003 Proposed	Total %
$ 51,651	2.6%
$34,988	10.8%
$ 34,000	7.4%
$ 24,473	4.1 %
$23,822	4.1°k
$ 23,431	4.1 %
$ 23,431	4.1 °~
$ 22,176	5.3%
$ 32,000	13.7.%
$19,778	5.3%
18295	4.1 °k
$308,045	6%
5308,045	4%
A survey of appraisal districts salary schedules comparable to KCAD was conducted. The proposed 20031ine
item for salaries is an actual increase of $11,896 or 4% total increase over the 2002 line item. The 2002 salary
sriredule was reallocated due m the hiring of appraisers having less experience than the positions vacated
resulting in a budget salary expense savings in 2002. The 2002 Allocated Total shown results in ~ irxxease of
6% over the prior years Allocated salaries. The salaries for this year's budget have a r:ost of living allowance
of 2.696 that is based on the Social Security COLA. There are a total of 11 staff members for 2003. Now, more
than ever it is imperative that Kerr CAD remain competitive in the job market in order to retain trained quality
personnel. The overall salary increase ~ less than the increase last year. The total salary line item is
5308,045.
5010 - Emaloyers Retirement:
KCAD has an independent empbyee retirement plan through Plan Data. All employees are required to
participate in this plan. Kerr CAD and the employee each place 7% of the employee's salary into this plan
Details of this line item are as follows:
Total 2002 Proposed Salaries
KCAD Matching Percentage
KCAD Contribution
Administration Fee
TOTAL
$	308,045
$	X 0.07
$	21,563
$	+ 350
$	21,913
2002 Adopted Budget 08/15!01
5012 - Emaloyer Medfcar®/Social Security:
KCAD is responsible for the Medicare tax on each of the employee's wages. This rate is equal to 1.45
percent of the first $125,000 paid ro each employee per year.
Details of this item are as follows:
Total 2002 Proposed Salaries $308,045
Medicare Rate x 0.0145
TOTAL $ 4,467
5015 - Emalovee Medical Insurance:
Kerr CAD provides health insurance to its employees through the Texas Association of Counties. The
carrier for Texas Association of Counties is Blue Cross I Blue Shield. The anticipated payment for 2002
was $310 per month for a total of 11 empbyees. Actual cost were lowered by TA.C. to $271.37 per
month. Recent conversations with Texas Association of Counties are recommending a 25% fo 30%
increase for next year budget This will increase our present medical insurance payments from $271.37
per month per employee payment th $339.21 fora 25% increase and $352.78 for a 3096 irxxease. An
irxxease to $345 per month which is midway between the two figures is recommended for 2003.
Details of this expendihrre follow:
KCAD Contribution Per Month $345
Number of Employees x 11
Total Monthty Contribution $3,795
Number of Months x 12
TOTAL $45,540
5016 -Texas Emn/ovment Commission:
KCAD is responsible for the payrrrent of each empoyee's unemployment tax through the Texas Workforce
Commission. This tax is a percentage of the first $9,000 of the empoyee's quarterly salary. These rates
change annually and are based on the number of empoyee's hired and fired during the previous year.
This year the urrempbyment tax rates took a large increase overall. The payment a $1,485 a dramatic
increase over last year's payment of $500.
5030 -Aparaisal Review Board:
KCAD is responsible for the Appraisal Review Board stipend.
time, travel, and other related costs in serving on this board.
the 2002 amount.
This reimfwrsement covers the members
The arrarrnt requested remains the same as
zooz nao~a 6uayet otu~ ~~
Reimbursement per Member $2,000
Number of Members x 5
TOTAL $10,000
Education + $ 500
TOTAL $10,500
503 -Debt Service Vehicles:
Kerr CAD is responsible for and required by law to physically inspect all properties located within Kerr
County. In 2002, the district purchased four vehicles. This line item covers the vehicle payments, fuel,
maintenance and other travel expense. Anticipated vehicle payments are $14,255 for 2003.
5035 -Travel and Mileage:
Fuel cost are averaging $400 per month for an anticipated annual expenditure of $4.800 for 2003. This item
also pertains to meals and hotel expense when employees are sent to school. A typical five day stay in a hotel,
induding meals in Austin is approximately $600 along with continuing education expenditures this expenseAx
2003 is expected to be $4,000. The total for this item for 2003 is;9,500.
500-AnnualAudk:
Section 6.063 of the Properly Tax Code requires that the district have an annual audit by a Certified Public
Accountant. The amount estimated for 2002 is $3,600.
5045 - Mapping Expense:
The district has made parcel mapping a priority, having mapped the district's roads, abstracts, subdivisions,
school district boundaries, and approximately 9096 of the ownership parcels in the county. This dramatic
progress has taken place over the previous 4'/2 years utilizing very conservative expenditures. The line item
remains unchanged at 54,000.
5055 -Debt Service- Building:
KCAD had monthly building payments totaling 523,370 prior to 2003. The Board of Directors elected to
renegotiate the building morfaage for a lower interest rate and thereby reduce the monthly payments. The
nanthly payments are $1,769.98 per month for a yearly total of $21,239.76 for a budget line item of $21,240
for 2003.
5060 -Deed Copies:
In order to maintain correct properly ownership, KCAD Ls required to purchase copies of real property deeds
from the Kerr County Cleric. This item remains the same at;4,000.
5070 -Leased Equipment:
In 1998, Ore district leased a Dopy machine off of the General Services Commission state contractfor $165 per
month. This lease totals $1,985 per year.
The district leases a Pitrrey Bowes Postage Meter. In 2001 the post office required Ore districtto upgrade to an
online electronic postage meter. This lease is $1,120 per year.
Tire anaunt requested is 53,000.
2002 Adopted Budget OS/15ro1
5075 -Telephone:
This item includes basic telephone equipment lease and service, long distance service, cellular telephone
service, and Internet subscription.
This item is $6,900 for 2002.
5080 -Utilities:
The Districts utility expense covers city water and electricity. Anticipated water costs are $150 per year.
Electricity r;osLs are running approximately $600 per month. The amount requested for 2003 is $7,350.
5085 - Buildinrr and Grounds Maintenance:
Building and grounds maintenance includes trash pickup, building cleaning, lawn care, and pest control. The
details of this maintenance is as folbws:
F_xaense	onth	ear
Trash Pickup	$62.89	$775
Building Cleaning	$150.00	51,800
Outside Maintenance	$220.91	$2,651
Pest Control	$25.00	S 300
Termite Inspection		110
TOTAL		$ 5,636
5090 -Consultant-Apwalsal
KCAD contracts out the appraisals on utilities, minerals, pipelines, and industrial properties to the industrial
appraisal fine, Capitol Appraisal with a cost of $13,100 for 2003. Due to the continuing difficulty with the
Comptroller's Property Value Study, Kerr CAD will use a statistician to analyze the rata studies prior to
reappraisal. This sgtistiaan works for the Texas State Comptroller on a contractual basis and created the
model the Comptroller's Office uses to test appraisal districts properly values. The anticipated cost for this
service is estimated at $2.000 for 2003.
The 2003 amount is $15,100.
5100 -Consultant- Leval
KCAD maintains a contract with the law office of Peter Low. Peter Low charges $150 per harrAx Ftigation and
$125 for raMitigation fees. In the event Kerr CAD has th litigate, this line item could go up significantly.
Cunently we are negotiating the value on a large cornmeroial property that has the potential to incur litigation
expenses as well as expert witrress consultation expenses. This line item for 2tp3 will be $18,000.
5105 - Liahilityand Workers Compensation:
This line item covers workers compensation, general liabilihr, automotive liability, enors and omissions, and
real and personal property insurance. This insurance is through the Texas Municipal League
Intergovernmental Risk Pool (TML). The 2003 proposed amount of $5,000 remains the same as the 2002
2002 Adopted 9udget oan 5roi
budget amount.
5lf0 -Publishing and Publications:
This line item includes required newspaper advertisements, property asset listings, and appraisal guides.
This line item has a total of $3,500.
5120 -Schools and Emdovee Education:
According io Section 5.04, of the Property Tax Code, an appraisal district shall reimburse an employee for all
actual and necessary expenses, tuition, other fees and costs of materials incurred in attending, with the chief
appraiser's approval, a course or training program conducted or approved by the Board of Tax Professional
Examiners. This item is a total of x6,550 the same as last year.
5130 -Postage:
!n 1999, Kerr CAD began using an outside mailing firm to print and mail the required appraisal notices.
This saves the distiict some postage. Tire amount requested for 2003 is;19,500 unchanged from last
year.
5135 -Printing:
This line item indudes expenses such as printing of Notices of Appraised Value, Appraisal Cards,
Appraisal Rolls and envelopes. This item for 2003 is estimated at $8,576.
5136-Dues:
This line item is devoted to the registration of the district and empbyees with different state agencies and trade
organizations. Registration with the Board of Tax Professional Examiners is a requirement by law. Affiliation
with the Texas Association of Appraisal Districts allows KCAD to enroll in staff dasses for reduced tuition and
keeps the district informed of changing rules and laws. Anew item for 2003 is for membership in the Kerr
Couniy Board of Realtors multiple listing service since our agreement to share information has been
discontinued. A detailed description of this tine item follows:
Board of Tax Professional Examiners $680
Texas Association of Appraisal Districts $ 700
International Association of Assessing Officers $ 130
Texas Association of Assessing Officers $ 80
M.L. S. Membership $300
Visa Charge Membership 35
TOTAL $1,g~
5140-Office Bandies:
This line item indudes all miscellaneous office supplies used in the district. These items indude paper,
writing utensils, film, toner cartridges, and other supplies. The amount requested for 2003 of 55,775.
5145 -Wmibure and Fodiures:
New furniture purchases have been kept to a minimum. Because of this, some office furniture such as
2002 Adopted Budget 08115101
desk chairs are in need of replacement, the amount requested for this line item is 51,750 for 2003.
5150 -Board of Directors:
This line item is utilized to purchase director manual and reference material for the Board of Directors. A
portion of this line item is also util'¢ed to purchase awards of appreciation to outgoing board members and
name plaques. The line item remains at $200.
5155 - t:CUipment Maintenance:
This item includes the maintenance of t~C computers, networks, postage machine and copy machines. For
2003 Kerr CAD is designating $4,500 of its self-generated income from property record card sales, computer
generated lists, map sales, and bank interest towards this line item. Therefore, $4,500 will be deducted from
the Cash Allocated Budget allocated to the entities. This line amount remains the same at $4,5110.
5170 - Buifdinrr Reserve:
A building reserve of $3,500 per year was established when KCAD purchased the current building. This
Lund is reserved and cannot be utilized for any purpose other than replacement or repair to major items
regarding our facilities. Last year the building reserve was reduced to $500 will remain the same for 2003.
5180(a) -Computer Lease -The Software Group:
This line item is for the district computer system. This system is the lifeblood of the district. Every properly
account is recorded, updated, and appraised through this system.
A detailed summary of this line item is as follows:
Hardware Maintenance $ 1,765
System Software Support $ 600
Application Software Support 24 348
TOTAL
526,713
2002 Adopted Budget OB/t 5/0t
10
Funding Allocation
2002 Adopted Budget
oan srot
Entity
City of Ingram
City of Kerrville
Kerr Fire District 1
Kerr County
Heritage Park Road District
Ingram Hill Road District
Kenville South Road District
Lateral Roads
Oakridge Road District
Summerhill/Ball Road District
Spring Creek Ranch Rd Dlst
Lake Ingram Estates Rd Dist
Center Point ISD
Divide ISD
Hunt ISD
Ingram ISD
Kemille ISD
Upper Guadalupe River Authorit
Headwaters Underground
TOTAL ESTIMATED LEVY
2003 Budget
Less:KERV/KRVL TowerLease
5155 Equipment Maintenance
Budget Reduction to Entities
ENTITY PORTION OF BUDGET
2001 Cert Taxable
$44,910,819
$1,004,292,187
$263,115,741
$2,114,842,646
$3,204,465
$1,407,446
$4,827,664
$2,079,760,996
$1,263,297
$3,784,036
$1,172,930
$1,744,136
$96,032,257
$26,030,570
$154,996,659
$230,137,185
$1,308,656,242
$2,123,306,396
$2,114,842,646
2001 Tax Rate	Eat Levy	Freeze Totals
$0.292000	$131,139.59	
$0.535200	$5,374,971.78	
$0.021500	$56,569.88	
$0.348700	$7,374,456.31	
$0.150000	$4,806.70	
$0.150000	$2,111.17	
$0.150000	$7,241.50	
$0.023400	$486,664.07	
$0.150000	$1,894.95	
$0.150000	$5,676.05	
$0.150000	$1,759.40	
$0.150000	$2,616.20	
$1.455000	$1,397,269.34	$111,352.00
$1.180000	$307,160.73	$9,081.00
$1.200000	$1,859,959.91	$151,269.87
$1.578600	$3,632,945.60	$437,865.00
$1.733100	$22,680,321.33	$2,781,065.81
$0.033500	$711,307.64	
$0.010000	$211,484.26	
Total Est Levy
$131,139.59
$5,374,971.78
$56,569.88
$7,374,456.31
$4,806.70
$2,111.17
$7,241.50
$486,664.07
$1,894.95
$5,676.05
$1,759.40
$2,616.20
$1,508,621.34
$316,241.73
$2,011,229.78
$4,070,810.60
$25,461,387.14
$711,307.64
$211,484.26
$47,740,990.09
%of Total Levy
0.275%
11.259%
0.118%
15.447%
0.010%
0.004%
0.015%
1.019%
0.004%
0.012%
0.004%
0.005%
3.160%
0.662%
4.213%
8.527%
53.332%
1.490%
0.443%
100%
$592,460.00
32,400.Da
34,SOO.DO
$6,900.00
5585,560.00
Est Allocation 1
31,807.85
583,692.14
$693.85
590,450.29
358.96
525.89
588.82
35,969.11
323.24
$89.82
$21.58
332.09
318,503.77
33,878.82
524,688.44
549,929.92
5312,292.85
38,724.44
52,593.93
5585,560.00
Kerr C.A.D. receives lease income from the KERV -KRVL tower located on the Kerr C.A.D. property. This $2,400 as well as an estimated
$4,500 generated from sales of copies, maps, CDs and other income generating activities which is used for Equipment Maintenance and
upgrades in line item 5155 is subtracted from the entities participation for an estimated total of $6,900 deduction from the 2003 Budget. The
total used for allocation purposes for the entities is $585,560 for the 2003 Kerr C.A.D. Budget.
2002 Adopted Budget 08/15/01