ORDER NO. 31393 KERB COUNTY APPRAISAL DISTRICT BUDGET AMENDMENT Came to be heard this the 10th day of August, 2009, with a motion made by Commissioner Williams, seconded by Commissioner Baldwin, the Court unanimously approved by a vote of 4-0-0 to: Approve Kerr County Appraisal District budget amendment to allow certain capital improvements to be made. 1~~~ 3 ~ 3~3 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 Pat Tinley OFFICE: County Judge MEETING DATE: August 10, 2009 TIME PREFERRED: SUBJECT: Consider, discuss and take appropriate action on Kerr County Appraisal District's proposed budget amendment. 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. A11 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 Phone (830) 895-5223 • Fax (830) 895-5227 To: Taxing Entities served by Kerr CAD From: William H. "Hank" Moody, Secretary Kerr CAD Re: Kerr Central Appraisal District Proposed Budget Amendment Date: July 17, 2009 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 lowered and insulalion 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. 7. The file records room was converted to an appraiser's office due to the addition of an additional appraiser in 2009. 8. The equipment/computer room floor was repaired due to termite damage from a previous infestation. 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: 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 parking lot is in need of resurfacing. 3. The building is in need of renovations such as floor coverings replacement, window repair or replacement with added insulation or reflection and interior office renovations such as painting and repairs. 4. The discovery of termite damage from a previous infestation will need to be repaired in the main lobby as well as in the chief appraiser's office and other areas if deemed necessary. 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 Directors is proposing the following budget amendment that has been submitted to all the applicable taxing entities for approval: The 2008 Kerr County Appraisal District budget 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 2008 budget fund balance to the building reserve account for the 2009 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 proposed amendment does not require any additional contributions from your Kerr Central Appraisal District P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029 Phone (830) 895-5223 • Fax (830) 895-5227 taxing entity. The surplus fund balance was generated in the 2008 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 the surplus would be to offset expenditures associated with renovations of the 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 2008 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 amendment 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. Approval of this budget amendment does not reauire- a written amendment from you the taxing entity; however, disapproval of this budget amendment does reauire 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 free to substitute your own version. PROPOSED TAXING UNIT AGENDA LANGUAGE Consideration and possible action to disapprove a Kerr Central Appraisal District budget amendment to add to the building reserve account for costs related to any potential buildin renovation or other modifications deemed necessary. The account will be funded with surplus funds left over from the Appraisal District's 2008 operatingrbudget 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 budget at any time but the secretary of the board must If ~overnina bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disa proving 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. Kerr Central Appraisal District P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029 Phone (830) 895-5223 • Fax (830) 895-5227 2008 Budget Refund Due Taxing Entities ENTITY % SHARE AMOUNT DUE City of Ingram 0.365 $ 79.35 City of Kerrville 15.26 $ 3,317.27 Kerr EMS 1 0.166 $ 36.09 Kerr EMS 2 0.053 $ 11.52 Kerr County 21.263 $ 4,622.23 Ingram Hill Rd Dist 0.006 $ 1.30 Lateral Roads 1.801 $ 391.51 Spring Creek Rd Dist 0.007 $ 1.52 Lake Ingram Est Rd Dist 0.042 $ 9.13 Center Point I.S.D. 3.493 $ 759.32 Comfort I.S.D. 2.374 $ 516.07 Divide I.S.D. 0.629 $ 136.73 Harper I.S.D. 0.615 $ 1-33.69 Hunt I.S.D. 4.59 $ 997.79 Ingram I.S.D. 7.31 $ 1,589.07 Kerrville I.S.D. 39.788 $ 8,649.26 Medina I.S.D. 0.194 $ 42.17 U.G.R.A. 1.584 $ 344.34 H.U.W.D. 0.46 $ 100.00 TOTALS 10p $ 21,738.3E