ORDER NO. 30488
KERB CENTRAL APPRAISAL DISTRICT 2006 BUDULT PROPOSED
AMENDMENTS
Came to be heard this the 27th day of August, 2007, wit11 a motion made by
Commissioner Letz, seconded by Commissioner Oehler. `hhe Court unanimously
approved by vote of 4-0-0 to:
Vote against the proposed amendments to the taxing unit agenda for the Kerr
Central Appraisal District '06 budget until we get further information as set forth in
the August 2, 2007 letter.
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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Judge Tinley OFFICE: County Judge
MEETING DATE: August 27, 2007 TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action on proposed amendment(s) to
the taxing unit agenda for the Kerr Central Appraisal District 2006 budget, in accordance
with request letter dated August 2, 2007.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Judge Tinley
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
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 RQUEST RECEIVED ON:
5:00 PM previous Tuesday
@ .M.
All Agenda Requests will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
Kerr Central Appraisal District
P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029
t Phone (830) 895-5223 • Fax (830) 895-5227
To: Tazing Entities served by Kerr CAD
From: Phillip Stacy, Secretary Kerr CAD
Re: Kerr Central Appraisal District Proposed Budget Amendment
Date: August 2, 2007
Last year the following renovations were done on the existing building without an increase to the taxing
entities by retaining previous year's annual surpluses with the permission of the taxing entities.
1. A metal gabled roof was installed over the existing flat built up gravel roof.
2. Ceiling in reception area was lowered and insulation added for more efficient heating
and cooling of building.
3. Broken and water stained ceiling tiles throughout the building were replaced.
4. Air conditioners were relocated from the roof top to the ground allowing for more
efficient operation.
5. Plumbing was rerouted to the outside walls due to water leaks in the slab and major
leaks in the restrooms, break room and chief appraiser's office.
6. Repairs to restroom walls due to the previous major plumbing repair.
The Kerr CAD Board of Directors is planning to further renovate and update the present Kerr CAD office
building and facility in the near future. The need for these renovations and updates include:
I . The current facility is at or near capacity and one or more interior walls may need to be
relocated to utilize the existing building space in a more efficient manner.
2. The age of the facility is such that renovations such as resurfacing the parking lot, floor
coverings replacement, window repair or replacement with added insulation or reflection,
interior office renovation (painting, repairs, etc.) and landscaping need to be done.
The Kerr Central Appraisal District Board of Directors is considering these options and its operations are
funded by the constituent taxing entities in the county, pursuant to section 6.06 of the Texas Property Tax
Code, these entities must approve the Appraisal District's annual budget, and any amendments to the
budget. Your taxing unit is one of the entities authorized to vote on such matters. At this time the
Appraisal District Board of Direcb~rs is proposing the following budget amendments that have been
submitted to all the applicable taxing entities for approval:
The 2006 Kerr County Appraisal District badget shall be amended to add the reserve
account for costs related to any potential building renovation. The account shall be funded
by transferring the surplus from the 2006 budget fund balance to the building reserve
account for the 2007 Budget.
Your entity's prorated share of this surplus is listed on the attached page with the other taxing entities
shares. The purpose of this letter is to request your governing body to approve the proposed budget
amendment. This nrooosed amendment does not require any additional contributions from your
ta>Qna entity. The surphLS fund balance was generated in the 2006 tax year, when expenses were less
;,~ than projected. It is the opinion of the Appraisal District Board of Directors that the most efficient use of
Kerr Central Appraisal District
P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029
Phone (830) 895-5223 • Fax (830) 895-5227
the surplus would be to offset expenditures associated with renovations of present site or any other
anticipated expenditures the Board of Directors determines.
Regarding existing revenue, the proposed amendment simply allows the Appraisal District to make a
bookkeeping change by transferring the 2006 budget surplus from a surplus account to the reserve
building account which would be dedicated to satisfying specific, necessary expenditures related to the
renovation of the present building.
In summary, the Ken CAD Board of Directors asks your governing body to approve the proposed
amendments for the following reasons:
1. The funds were originally budgeted for other expenses the Appraisal District did not incur.
2. No additional revenue will be necessary from any taxing unit; the funds currently existing in
the surplus fund balance account will simply be transferred to the reserve building account.
3. The surplus funds to be transferred to the reserve building account would only be spent on
renovation costs to the present building such as have been identified in this letter.
4. The use of surplus funds to offset building renovations will most likely eliminate the necessity
of the taxing units increasing their annual allocation to Kerr CAD for building related
expenses.

royal of this budget amendment does not require a written amendment from you the taxing entity,
disapproval of this budget amendment does reQUire action in a timely manner in the form of a written
resolution from you the taxing entity. As a matter of convenience, I am also submitting proposed agenda
language for this item or if you decide, please feel fi~ to substitute your own version.
PROPOSED TAXING UNIT AGENDA LANGUAGE
Consideration and possible action to approve or disapprove a Kerr Central Appraisal District budget
amendment to add to the building reserve account for costs related to any potential buildm~ renovation or
other modifications deemed necessa*y The account will be funded with sumlus funds left over from the
Appraisal District's 2006 operating budge
If your taxing entity opts to disapprove the budget amendment they should follow these steps taken from
Section 6.06(b) & (c) of the "Texas Property Tax Code" published by the Texas Comptroller of Public
Accounts.
The (Kerr CAD) board may amend the approved buffet at anytime but the secretary of the board must
_ -- -- _ . . _r ___~_
If governing bodies of a majority of the taxing units entitled to vote on the appointment of board members
adopt resolutions disapproving a budget (or budget amendment) and file them with the secretary of the
(Appraisal District) board within 30 days after its adoption, the budget (amendment) does not take effect.
Should you have any questions, please feel free to contact me.