ORDER NO. 31060 KERR CENTRAL APPRAISAL DISTRICT BUDGET AMENDMENT Came to be heard this the 27th day of October, 2008, with a motion made by Commissioner Letz, seconded by Commissioner Williams. The Court unanimously approved by a vote of 4-0-0 to: Approve (the budget amendment request to add to the building reserve account for costs related to potential building, renovation, or other modifications deemed necessary, such account to be funded with surplus funds left over the from Appraisal District's 2007 operating budget) that they keep the overage, which Kerr County's part is $3,924.51, as long as all other entities do likewise. 1.1 ~ 3~obv COMMISSIONERS' COURT AGENDA REOUEST MADE BY: Judge Tinley MEETING DATE: October 27, 2008 OFFICE: County Ju TIME PREFERRED SUBJECT: Consider, Discuss. and take appropriate action to approve or disapprove a Kerr Central Appraisal District Budget Amendment to add to the building reserve account for costs related to potential building, renovation or other modifications deemed necessary, such account to be funded with surplus funds left over from the Appraisal Districts 2007 operating budget. 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 • Kenville, Texas 78029 Phone (830) 895-5223 • Fax (830) 895-5227 To: Taring Entities rerved by Kerr CAD From:: William 13.' KHank" Moody, Secretary Kerr CAD Re: Kerr Central Appraisal District Proposed Budget Amendment Date: October 10, 2008 In previous years 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 Iowered 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 phxmbing repair. The Kerr CAD Boat of Directors is planning to further renovate and update the present Ken CAD office building and facility in the near future. The need for these renovations and updates include: 1. 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 -file records room will be converted to an appraiser's office due to the addition of an additional appraiser for the 2009 tax year. 3. The parking lot is in need of resurfacing. 4. The building is in need of renovations such floor coverings replacement, window repair or replacement with added insulation or reflection .and interior office renovations such as painting and repairs. 5. There is also a need for some additional landscaping outside the building. 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 17ireetors is proposing the following budget amendments that have been submitted to all the applicable taxing entities for approval: The 2007 Kerr County Appraisal District badget shall be amended to add the reserve accoant for costs related to any potential bailding renovation. The accoant shall be funded by transferring the surptas from the 2007 badget fund balance to the building reserve accoadt for. the 2008 Badget. 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 nroaosed amendmnat does not require any additional contributions from your fazing entity. The surplus fund balance was generated in the 2007 tax year, when expenses were less than projected. It is the opinion of the Appraisal District Board of Directors that the mast efficient use of the surplus would be to offset expenditures associated with renovations of the present site or any other anticipated expenditures the Board of Directors determines. Kerr Central Appraisal District P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029 Phone (830) 895-5223 • Fax (830) 895-5227 Regarding existing revenue, the proposed amendment simply allows the Appraisal District to make a bookkeeping change by transferring the 2007 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 Kerr 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 transferned 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. ~ ~ r i of this budget amendment does not require a wr~tien tdment from you the taxing entity, dlrannrova[ of this budget amennt does reat~ire action in a timely manner in the form of a written resolution m you the taxing emit}. As a matter of convenience, I am also submitting proposed agenda language for this item or if you decide, please feel fire to substitute your own version. PROPOSED TANG UNIT AGENDA LANGUAGE Consideration and ~ssible action to disapprove a Kerr Central Appraisal District budget amendment to add to the building reserve accouirt for costs related to any potemial building renovation or other modifications deemed necessary. The account will be funded with surplus funds left over from the Appraisal District's 2007 overating budget._ If your taxing entity opts to disapprove the budget amendment they should follow these steps taken from Section 6.06(b) dt (c) of the "Texas Property Tax Code" published by the Texas Comptroller of Public Accounts. The (Kerr CAD) board may amend the approved budget at any time, but the secretary of the board must deliver a written cogy of a ,~r~posed amendment to the ~{r officer of the governing_body of each taxing unit particiQat~'ng in the district not later than the 30'~ day before the date the board acts on it. If oir yarning bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disauvroving_a budget (or budget amendment) and file them with the s,~cretanr 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. Thank you Kerr Central Appraisal District Relund due Entities 12/31/2007 Total due entities if would be refunded City of Ingram City of Kerrville Kerr :Fire District 1 Kerr Frre District 2 Kerr County Ingram Hill Road District Lateral Roads Spring- Creek Road District Lake Ingram Estates Rd Dist Center Point ISD Divide ISD Hunt ISD Ingram ISD Kerrville ISD UGRA Headwaters Underground $ 21,078.00 0.32500% 68.50 13.76300%a 2,900.97 0.14500% 30.56 0.04300% 9.06 18.61900% 3,924.51 0.00600% 1.26 1.60000% 337.25 0.00700% 1.48 0.03000% 6.32 3.68100% 775.88 0.6244~°~, 131.53 5.09100% 1,073.08 8.2.1000% 1,730.50 45.90400% 9,675.65 1.47900% 311.74 0.47300% 99.70 100.00000% 21,078.00 4,270.82 C:\Documents and Settings\sharonc\Local Settings\Temporary Internet Files\Content.lE5\5