ORDER NO. 31839
2011 KERR CENTRAL APPRAISAL DISTRICT OPERATING BUDGET
Came to be heard on this the 9 day of August, 2010, with a motion made by
Commissioner Oehler to disapprove the 2011 Kerr Central Appraisal District Operating
Budget, seconded by Commissioner Baldwin, the motion failed by a vote of 2 -3 -0.
The Budget by default was approved as submitted.
t " a5
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND ONE (1) COPY OF THIS REQUEST
AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Judge Tinley OFFICE: County Judge
MEETING DATE: August 9, 2010 TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action regarding the 2011 Kerr
Central Appraisal District Operating Budget.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) No
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: 5:00 PM previous Tuesday
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
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.
Make sure any and all back up material is attached to this form.
KERR CENTRAL APPRAISAL DISTRICT
P.O. BOX 294387
1836 JUNCTION HIGHWAY
KERRVILLE, TEXAS 78029
Date: August 2, 2010
Re: Kerr CAD 2011 Approved or Adopted Budget
To: Taxing Entities Served by Kerr CAD
Message: Enclosed is the 2011 KCAD Budget approved or adopted at the July 29,
2010 Public Budget Hearing held at 1836 Junction Highway in Kerrville,
Texas. The Kerr Central Appraisal District Board of Directors presented
the proposed operating budget for the 2011 year in an open meeting. The
2011 budget includes a $5,211 reduction from the prior year's budget.
The total amount of the 2011 budget is $863,547 with the taxing entities
funding a total of $856,647 due to anticipated "outside" income in the
amount of $6,500.
Each taxing entity was mailed a proposed budget on June 17, 2010 which
showed a total of $866,119. Additional reductions were made to this
budget during the hearing on July 29, 2010 resulting in a total reduction
from the June 17 budget of $2,572.
Voting taxing units may veto the approved budget. To veto, a majority of
the voting taxing units must pass resolutions disapproving the adopted
budget. These units must file resolutions with the appraisal district's
board of director's secretary within 30 days after the date the budget is
adopted. If enough veto resolutions are filed, the budget does not take
effect. The board must adopt a new budget within 30 days of disapproval.
Thank you,
P. H. Coates, IV
Chief Appraiser
PHONE 830- 895 -5223
FAX 830 - 895 -5227
2011 Adopted Budget
Kerr Central Appraisal District
P.O. Box 294387
1836 Junction Highway
Kerrville, TX 78029 -1885
(830) 895 -5223
BOARD MEMBERS
Kirk Griffin, Chairman
Charles Lewis, Vice Chair
William H. "Hank" Moody, Secretary
Ray Orr
Mark Bigott
Diane Bolin, CTAC
P. H. Coates, IV
Chief Appraiser
Sharon E. Capeheart
Deputy Chief
2011 Adopted Budget July 29, 2010
1 4
Expenditures Per Line Item Comparison
Line
Item
2010
2011
Diff
% Diff
% Total
5006
Salaries
$486,675
$497,698
$11,023
2%
57.63%
5010
Employer Portion of Retirement
$39,268
$41,296
$2,028
5%
4.78%
5012
Medicare Insurance
$7,054
$7,217
$163
2 %.
0.84%
5015
Employee Medical Insurance
$78,441
$85,991
$7,550
.10%
9.96%
5016
Texas Employ. Commission
$2,970
$2,970
$0
0%
0.34%
5017
Disability Insurance
$0
$8,000
$8,000
new
0.93%
5030
Appraisal Review Board
$12,500
$12,500
$0
0%
1.45%
5034
Vehicle Replacement Reserve
$8,000
$8,000
$0
0%
0.93%
5035
Travel & Mileage & Maintance
$15,000
$15,000
$0
0%
1.74%
5040
Annual Audit
$5,250
$5,450
$200
4%
0.63%
5045
Mapping Expense
$11,093
$11,093
$0
0%
1.28%
5055
Debt Service - Building
$21,198
$8,832
($12,366)
-58%
1.02%
5060
Deed Copies
$1,000
$1,000
$0
0%
0.12%
5070
Leased Equipment
$4,608
$5,688
$1,080
23%
0.66%
5075
Telephone
$8,400
$7,400
($1,000)
-12%
0.86%
5080
Utilities
$9,000
$9,000
$0
0%
1.04%
5085
Grounds & Build. Maintenance
$6,522
$3,750
($2,772)
-43%
0.43%
5090
Consultant - Appraisal
$15,000
$15,000
$0
0%
1.74%
5100
Legal & Consultants
$10,000
$10,000
$0
0%
1.16%
5105
Liability/Workers Compensat.
$6,000
$5,000
($1,000)
-17%
0.58%
5110
Publishing /Publications
$3,500
$3,000
($500)
-14%
0.35%
5120
Schools /Employee Education
$6,550
$6,550
$0
0%
0.76%
5130
Postage
$20,000
$15,000
($5,000)
-25%
1.74%
5135
Printing
$9,862
$5,000
($4,862)
-49%
0.58%
5136
Professional Dues
$2,285
$2,285
$0
0%
0.26%
5140
Office Supplies
$7,000
$7,000
$0
0%
0.81%
5145
Furniture, Fixtures & Equip.
$16,600
$7,000
($9,600)
-58%
0.81%
5150
Board of Directors
$3,200
$3,200
$0
0%
0.37%
5155
Equip. Maint. and Reserve
$1,500
$1,500
$0
0%
0.17%
5170
Building Reserve
$7,000
$7,000
$0
0%
0.81%
5180
Software Support
$22,500
$24,345
$1,845
8%
2.82%
5185
Debt Ser. - App. System
$20,662
$20,662
$0
0%
2.39 %.
5200
Banking Fees
$120
$120
$0
0%
0.01%
TOTAL
TOTALS
$868,758
$863,547
($5,211)
-1%
100.00%
3
5006 Salaries:
2010 SALARY + BENEFITS TOTALS
Position Salary Med Insur. Retirement Medicare Unemploy. Total
Chief Appraiser $80,840 $7,166.00 $6,467.20 $1,172.18 $189.00 $95,834:38
Deputy Chief $55,790 $7,166.00 $4,463.20 $808.96. $189.00 $68,417.16
Senior Appraiser $52,000 $7,166.00 $4,160.00 $754.00 $189.00 $64,269.00
Ag App RPA $38,000 $7,166.00 $3,040.00 $551.00 $189.00 $48,946.00
Field App. RPA $37,000 $7,166.00 $2,960.00 $536.50 $189.00 $47,851.50
Field App. RPA $35,018 $7,166.00 $2,801.44 $507.76 $189.60 $45,682.20
Field App. RPA $35,500 $7,166.00 $2,840.00 $514.75 $189.00 $46,209.75
Field App. H $28,250 $7,166.00 $2,260.00 $409.63 $189600 $38,274.63
Abstractor $32,000 $7,166.00 $2,560.00 $464.00 $189.00 $42,379.00
GIS Manager $46,550 $7,166.00 $3,724.00 $674.98 $189.00 $58,303.98
Ex. Spec 11 $29,500 $7,166.00 $2,360.00 $427.75 $189.00 $39,642.75
Ex. Spec 11 $27,250 $7,166.00 $2,180.00 $395.13 $189.00 $37,180.13
$497,698 $85,992.00 $39,815.84 $7,216.62 $2,268.00 $632,990.46
The line item for salaries is a total increase of $12,798 or a 2.64% total increase over last year. It is in the best
interest to our taxing entities if our well trained and educated employees are retained. There was no C.O.L.A.
applied to this year's salaries as the indications are that there will not be a cost of living increase anticipated
per Social Security for 2011. It is imperative that Kerr CAD remain competitive in the job market in order to
retain trained quality personnel. There will be a total of 12 staff members for this year and the total salary line
item is $497,698. We are required by our recent Methods Assistance Program administered by the State of
Texas Property Tax Assistance Division to display each employee's salary and benefits as well as the total
salary and benefits for each employee.
Positions
2010
2011
Merit
$ Increase
IV
Chief Appraiser RPA
$ 80,840
$ 80,840
$ -
Sharon
Deputy Chief Appraiser RPA
$ 54,699
$ 55,790
2%
$ 1,091.00
Mike
Senior Appraiser RPA
$ 50,952
$ 52,000
2%
$ 1,048.00
Jesse
Ag Appraiser RPA
$ 37,746
$ 38,000
1%
$ 254.00
Jason
Field Appraiser RPA
$ 35,044
$ 37,000
6%
$ 1,956.00
(Open)
Field Appraiser RPA
$ 35,018
$ 35,018
0%
$ -
Michael
Field Appraiser RPA
$ 32,298
$ 35,500
10%
$ 3,202.00
Russell
Field Appraiser II
$ 25,750
$ 28,250
10%
$ 2,500.00
D.J.
Abstractor
$ 31,616
$ 32,000
1%
$ 384.00
Rob
GIS Manager
$ 45,634
$ 46,550
2%
$ 916.00
Kathy J.
Exemption Spec. II
$ 29,078
$ 29,500
1%
$ 422.00
Jo
Exemption Spec. II
$ 26,225
$ 27,250
4%
$ 1,025.00
TOTALS
$484,900
$497,698
2.64%
$12,798.00
2010 SALARY + BENEFITS TOTALS
Position Salary Med Insur. Retirement Medicare Unemploy. Total
Chief Appraiser $80,840 $7,166.00 $6,467.20 $1,172.18 $189.00 $95,834:38
Deputy Chief $55,790 $7,166.00 $4,463.20 $808.96. $189.00 $68,417.16
Senior Appraiser $52,000 $7,166.00 $4,160.00 $754.00 $189.00 $64,269.00
Ag App RPA $38,000 $7,166.00 $3,040.00 $551.00 $189.00 $48,946.00
Field App. RPA $37,000 $7,166.00 $2,960.00 $536.50 $189.00 $47,851.50
Field App. RPA $35,018 $7,166.00 $2,801.44 $507.76 $189.60 $45,682.20
Field App. RPA $35,500 $7,166.00 $2,840.00 $514.75 $189.00 $46,209.75
Field App. H $28,250 $7,166.00 $2,260.00 $409.63 $189600 $38,274.63
Abstractor $32,000 $7,166.00 $2,560.00 $464.00 $189.00 $42,379.00
GIS Manager $46,550 $7,166.00 $3,724.00 $674.98 $189.00 $58,303.98
Ex. Spec 11 $29,500 $7,166.00 $2,360.00 $427.75 $189.00 $39,642.75
Ex. Spec 11 $27,250 $7,166.00 $2,180.00 $395.13 $189.00 $37,180.13
$497,698 $85,992.00 $39,815.84 $7,216.62 $2,268.00 $632,990.46
The line item for salaries is a total increase of $12,798 or a 2.64% total increase over last year. It is in the best
interest to our taxing entities if our well trained and educated employees are retained. There was no C.O.L.A.
applied to this year's salaries as the indications are that there will not be a cost of living increase anticipated
per Social Security for 2011. It is imperative that Kerr CAD remain competitive in the job market in order to
retain trained quality personnel. There will be a total of 12 staff members for this year and the total salary line
item is $497,698. We are required by our recent Methods Assistance Program administered by the State of
Texas Property Tax Assistance Division to display each employee's salary and benefits as well as the total
salary and benefits for each employee.
CI
5010 - Employers Retirement: KCAD has an independent employee retirement plan through Plan Data. All
employees are required to participate in this plan. The Kerr CAD Board of Directors has elected to fund 8% of
the employee's salary for their retirement plan. Details as shown below:
Total 2011 Salaries $ 497,698
KCAD Matching Percentage $ X 0.08
KCAD Contribution $ 39,816
Administration Fee $ 1,480
TOTAL $ 41,296
5012 - Employer Medicare: 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 to each employee per year.
Details of this item are as follows:
Total 2010 . Salaries $ 497,698
Medicare Rate x 0.0145
TOTAL $ 7,217
5015 - Employee 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. Per
employee payments for 2010 are $544.73 per month. The Texas Association of Counties has informed us
there will be an expected 10% increase in the premiums for next year resulting in an increase to $597.16 per
month per employee. Details of this estimated expenditure follow:
KCAD Contribution Per Month $597.16
Number of Employees x 12
Total Monthly Contribution $7,165.92
Number of Months x 12
TOTAL 2010 Estimate $85,991
5016 - Texas Employment Commission: KCAD is responsible for the payment of each employee's
unemployment tax through the Texas Workforce Commission. This tax is a percentage of the first
$9,000 of the employee's quarterly salary. These rates change annually and are based on the number
of employee's hired and fired during the previous year. Since our record with the Texas Workforce
is excellent this line item will remain at $2,970.
5017 - Disability Insurance: The KCAD Board of Directors has elected to pay disability insurance in lieu
of social security for KCAD employees for the 2011 budget. New employees will be under the same
vesting requirements as other benefits. The line item for this year will be $8,000.
5030 - Appraisal Review Board: KCAD is responsible for the Appraisal Review Board stipend. The
reimbursement covers the ARB member's salary, travel, and training expenses related to serving on this board.
The Board of Directors has decided Kerr CAD's ARB would benefit from additional training above and beyond
the required rudimentary training required by the State estimated at $2,500. The line item for the ARB will
remain at $12,500.
Reimbursement per Member $2,000
Number of Members X 5
TOTAL $10,000
Education +$2,500
TOTAL $12,500
5
5034 - Vehicle Replacement Reserve: The allocated amount for vehicle replacement will remain at $8,000
for this year.
5035 - Travel and Mileage: The heaviest driving period for the CAD is the fall and winter months during our
appraisal period. This line item also includes maintenance and tires. This item also includes other travel
expense and also pertains to meals and hotel expense when employees are sent to school. The total for this
item will remain unchanged at $15,000.
5040 - Annual Audit. Section 6.063 of the Property Tax Code requires that the district have an annual audit
by a Certified. Public Accountant. The 2010 financial year audit will be conducted in 2011. The cost for this
audit is $5,450.
5045 - Mapping Expense: The district has cooperated with Kerr County 911 as well as The City of Kerrville
and KPUB to share cost in acquiring a new GIS system called Pictometry. Pictometry is a patented information
system that combines aerial imaging with a state of the art software system that has the ability to allow an
appraiser to view and measure any structure, intersection, fire hydrant, tree or any feature in the county from a
laptop or workstation. This new technology will enable the district to increase productivity, cut down on field
trips and enhance appraisal of existing as well as discovery of new taxable property. The investment is over a
three year period which began in 2009 and will be $8,093 per annum for a total of $24,279 for Kerr CAD's
portion. The line item for the existing GIS system will remain $3,000 with the total for the Mapping Expense line
item for this year remaining at $11,093.
5055 - Debt Service — Building: The CAD building is owned by Kerr Central Appraisal District. Kerr CAD's
note balance on the building will be approximately $8,832 as of January 2011 and has a maturity date of May
24, 2011. The monthly payments are $1,766.47 per month for a total of $8,832.35 for 2011 when the note will
be paid in full. It is recommended that the note be paid in full in January 2011 thereby saving some additional
interest.
5060 - Deed Copies: In order to maintain correct property ownership, KCAD is required to purchase copies of
real property deeds from the Kerr County Clerk. In 2008 the County Clerk began supplying the district with a
CD format instead of paper. This resulted in a significant cost savings to the district. This item will remain at
$1,000 for this year.
5070 - Leased Equipment: The CAD leases a copy machine and a postage machine. A new copy machine
was leased in 2010 which resulted in a higher number for this line item being $5,688 for this year.
5075 - Telephone: This item includes basic telephone equipment lease and service, long distance service,
and Internet subscription. A survey of this expense determined this item will be reduced to $7,400 for this year.
5080 - Utilities: The District's utility expense covers city water and electricity. Anticipated water costs are
$300 per year. Electricity costs are running approximately $725 per month. The amount for this year
unchanged at $9,000.
5085 - Building and Grounds Maintenance: Building and grounds maintenance includes trash pickup,
building cleaning, and pest control. $2,772 has been eliminated due to the lawn care cost being reduced to
zero due to Kerr County's Community Service Program taking over the lawn care. The details are as follows:
Expense /Month /Year
Trash Pickup $125 $1,500
Building Cleaning $150 $1,800
Pest Control $25 $ 300
Termite Inspection 150
TOTAL $ . 3,750
5090 - Consultant — Appraisal: KCAD contracts out the appraisals on utilities, minerals, pipelines, and
industrial properties to the industrial appraisal firm, Capitol Appraisal had a cost of $14,250 for 2010 and an
increase is not anticipated for 2011. The total amount is $15,000.
5100- Consultant— Legal & Expert Witness: KCAD maintains a contract with the Law Office of
Peter Low. The monthly retainer fee is $150. The hourly fees are $150 for litigation and $100 for
non - litigation fees such as travel. Other related expenses such as hotel room fees are paid by the
district. Kerr CAD currently has fewer lawsuits than in past years and with anticipated market values
stabilizing this line item is $10,000 for this year.
5105 - Liability and Workers Compensation: This line item covers workers compensation, general
liability, automotive liability, errors and omissions, and real and personal property insurance. The
carrier for this insurance is the Texas Municipal League Intergovernmental Risk Pool (TML). This
line item will be $5,000.
5110 - Publishing and Publications: This line item includes required newspaper advertisements, property
asset listings, and appraisal guides. This line item has a total of $3,000.
5120 - Schools and Employee Education: According to 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 by the Texas Department of Licensing and Regulation. This item is a total of $6,550 the same as
last year.
5130 - Postage: Kerr CAD uses an outside mailing firm to print and mail the required appraisal notices. This
saves the district some postage and helps ensure a timely mailing of appraisal notices. The district is currently
charged $70 for each address correction from the Post Office. Kerr CAD elected to mail notices only to
property owners whose values increased, a change of ownership occurred or per request in 2010. Due to
current market conditions 2011 is anticipated to be another year of stable values. Significant savings occurred
due to this decision therefore the line item will be reduced to $15,000.
5135 - Printing This line item includes expenses such as printing of Notices of Appraised Value, Appraisal
Cards, Appraisal Rolls and envelopes. Due to the information described in Line Item 5130 above substantial
savings also occurred in the printing of Notices of Appraised Value. This item is estimated at $5,000.
5136 - Dues: This line item is devoted to the registration of the district and employees with different
state agencies and trade organizations. Registration with the Texas Department of Licensing and
Regulation is a requirement by law. Affiliation with the Texas Association of Appraisal Districts
allows KCAD to enroll in state classes for reduced tuition, and keeps the district informed of
changing rules and laws. A detailed description of this line item follows:
Texas Department of Licensing & Regulation $ 680
Texas Association of Appraisal Districts $ 900
International Association of Assessing Officers $ 175
Texas Association of Assessing Officers $ 80
M.L.S: Membership $ 300
Texas Building & Procurement Commission $ 100
TAAD Southwest Chapter $ 15
Visa Charge Membership 35
TOTAL $2,285
5140 - Office Supplies: This line item includes all miscellaneous office supplies used in the district. These
items include paper, writing utensils, film, toner cartridges, and other supplies. The amount this year is $7,000.
5145 - Furniture and Fixtures: This line item includes upgrading and replacement of computers and as well
as desk, chairs and other office related furniture and fixtures. 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. There is a $2,500 allotted for desks, chairs, filing cabinets and other office related
furniture and fixtures. The amount for this line item is $7,000.
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 utilized to purchase awards of appreciation to outgoing
board members and name plaques. Because of increased duties, responsibilities as well as increased liability
associated with being a board member this line item includes education for board members. The average cost
for a board member to attend a TAAD conference is approximately $1,000, A Rural Chief Appraisers
Conference is approximately $500 per person. This addition would allow 3 members to attend a TAAD
Conference or all six members to attend a Rural Chief's Conference. This line item is $3,200.
5155 -Equipment Maintenance: This item includes the maintenance of PC computers, networks, postage
machine and copy machines. This line amount will be $1,500.
5170 - Building Reserve: A building reserve of $3,500 per year was established when KCAD purchased the
current building. This fund is reserved and cannot be utilized for any purpose other than replacement or repair
to major items regarding our facilities. The building was constructed in the mid 1970s and is in need of repairs
and renovation. In 2006 the board elected to replace the existing roof with a new metal roof. In 2010 the septic
8
system failed and due to the City of Kerrville's sanitary sewer rules the building's effluent was connected to the
City of Kerrville's sewer system at cost near $30,000. Other renovations are being considered such as parking
lot resurfacing, floor coverings, wall coverings, window replacement or repair as well as energy efficiency
improvements to the aging building. In order to ensure available funds will be available for the much needed
renovations this amount will remain at $7,000 this year.
5180(a) - Software Support — True Automation: Kerr CAD converted their old appraisal computer
system to True Automation in October of 2006. True Automation is the largest CAD appraisal
software company in the state True Automation calls their system the PACS System. This line item
provides for continuing maintenance and support of the PACS System by True Automation. Two
other taxing entities in Kerr County use their collection software as well. This system is the
lifeblood of the district. Every property account is recorded, updated, and appraised through this
system and the tax roll is generated resulting in the values used to levy taxes for every taxing entity
serviced by Kerr CAD. True Automation has notified the district that due to a new release the
software support and maintenance for this year will be $24,345.
5185 Debt Services —Appraisal System: Kerr CAD's new appraisal system provider is True Automation.
This system began implementation in October of 2006. The total cost of this system was $144,049. The
purchase of this system included the PACS Software, a SQL Server, appraisal user licenses, GIS Appraiser
license, conversion, software installation, training, hardware installation, required third party software, a
database server, a job server, PC memory upgrades, a firewall device, a 16 port switch and a communications
rack. Kerr CAD financed this system with Capital City Leasing in Austin, Texas with a note of $107,000 for six
years at 5.3% fixed interest with quarterly payments of $5,165.50 resulting in a line item amount of $20,662.
5200 — Banking Fees:
We are now being assessed service charges on our bank account. This item is $120.
1
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KERR CENTRAL APPRAISAL DISTRICT B.O.D.
P. O BOX 294387 /1836 JUNCTION HIGHWAY
KERRVILLE, TEXAS 78029 -4387
June 25, 2010
Taxing Entities served by Kerr Central Appraisal District
Re: 2011 Proposed Budget & Notice of Budget Hearing
Dear Presiding Officer:
The Board of Directors has prepared the Kerr Central Appraisal District's
operating budget for 2011. A copy of the 2010 Budget is included.
The Board has set'Ju.ly 29, 2010 at 2:00 PM for the public hearing at the Kerr
Central Appraisal District office at 1836 Junction Highway in Kerrville, Texas for
consideration of the 2011 Appraisal District Operating Budget. If the budget is
approved at the public hearing then it will take effect immediately for the 2011 tax
year unless vetoed or disapproved by a majority of the eligible governing bodies
being the county, school districts and cities served by the appraisal district.
A majority of the voting taxing units must pass resolutions vetoing or
disapproving the adopted budget within 30 days after the date the budget is
adopted. A copy of the process taken from the Appraisal District Director's
Manual is enclosed.
If you have any questions concerning the 2011 Proposed Budget please contact
your representative on the Appraisal District Board of Directors or the chief
appraiser.
If you need preliminary values in order to assist you in preparing your own
operating budget please get in touch with Deputy Chief, Sharon Capeheart.
Thank yo ,
ti
P.H. "Fourth" Coates
Chief Appraiser
830 - 895 -5223 FAX 830 - 895 -5227
Web Site www.kerrcad.org
KERR CENTRAL APPRAISAL DISTRICT B.O.D.
William H. "Hank" Moody, Secretary
P. O BOX 294387 / 1836 JUNCTION HIGHWAY
KERRVILLE, TEXAS 78029 -4387
Appraisal District Director's Manual
February 2006 Edition
Public Hearing and Publication of Budget
The board of directors must hold a public hearing, subject to the requirements of
the Open Meetings Act, to consider the budget. This hearing gives taxing units
and the public an opportunity to observe and comment on how funds are being
spent.
The law does not require the board to hold the hearing on a specific date,
but the budget must be finally approved before September 15. The September
15 date permits taxing units participating in the district to include their share of
appraisal district cost in their own budgets.
If the fiscal year has been changed, the chief appraiser must prepare a
proposed budget before the 15th day of the seventh month preceding the first
day of the fiscal year established by the change. The board of directors must
adopt a budget for the fiscal year before the 15th day of the fourth month
preceding the first day of the fiscal year established by the change.
Before the board holds the budget hearing, the board's secretary must .
deliver to the presiding officer of the governing body of each taxing unit in the
district written notice of the date, time and place of the hearing. The secretary
must deliver this notice no later than the 10th day before the date of the budget
hearing.
Not later than 10 days before the public hearing date, the chief appraiser
must publish a notice of the hearing in the newspaper. The one - quarter page
notice must be published in a newspaper or tabloid of general circulation in the
appraisal district's county. The notice may not be published in the part of the
paper in which legal notices and classified advertisements appear.
Comptroller Rule 9.3048 sets out the content of the notice. The notice
must state where and when the public hearing will be held, the total amount of
the proposed budget, the amount the proposed budget is increased from the
current year, the number of employees compensated under the current budget
and the number to be compensated under the proposed budget. The notice must
also state the name, address and telephone number of the appraisal district and,
at the chief appraiser's option, a statement explaining any significant differences
between the current and the proposed budgets. The notice must also state that
the appraisal district is supported solely by payments from taxing units in the
appraisal district. In addition, the notice must contain the following statement:
830 - 895 -5223 FAX 830 - 895 -5227
Web Site www.kerrcad.org
KERR CENTRAL APPRAISAL DISTRICT B.O.D.
William H. "Hank" Moody, Secretary
P. O BOX 294387 /1836 JUNCTION HIGHWAY
KERRVILLE, TEXAS 78029 -4387
"If approved by the appraisal district board of directors at the public
hearing, this proposed budget will take effect automatically unless
disapproved by the governing bodies of the county, school districts,
cities, and towns served by the appraisal district. A copy of the
proposed budget is available for public inspection in the office of
each of those governing bodies."
The rule and notice form appear in Appendix C.
Voting taxing units may veto the approved budget. To veto, a majority of
the voting taxing units must pass resolutions disapproving the adopted budget.
These units must file resolutions with the board's secretary within 30 days after
the date the budget is adopted. If enough veto resolutions are filed, the budget
does not take effect. The board must adopt a new budget within 30 days of
disapproval. Whether a new budget publication is required before the hearing to
adopt a new budget is unclear. Advice from legal counsel should be requested.
The board of directors may amend the approved budget if the board's
secretary delivers to the presiding officer of each taxing unit's governing body a
written copy of the amendment proposal. The secretary must deliver this notice
at least 30 days before the date the board intends to act on the amendment.
Voting taxing units may disapprove a budget amendment under the
general authority given to taxing units to disapprove a board action. Voting taxing
units must file disapproval resolutions with the board's secretary by a majority of
the voting taxing units within 15 days of the amendment's adoption.
Each taxing unit must pay its share of the budget in four equal
installments, due at the end of each calendar quarter (December 31, March 31,
June 30 and September 30). The first payment is due before January I of the
year in which the budget takes effect. A taxing unit's governing body and the
chief appraiser, however, may agree on a different method of payment.
If a taxing unit does not pay on time, the payment becomes delinquent
and incurs a penalty of 5 percent of the payment amount. Interest accrues at an
annual rate of 10 percent. The appraisal district has no authority to waive or
rescind the penalty and interest imposed on a delinquent payment.
If the budget is amended, any change in the amount of a unit's cost
allocation is apportioned among the payments remaining.
830 - 895 -5223 FAX 830 - 895 -5227
Web Site www.kerrcad.org
2011 Proposed Budget
Kerr Central Appraisal District
P.O. Box 294387
1836 Junction Highway
Kerrville, TX 78029 -1885
(830) 895 -5223
BOARD MEMBERS
Kirk Griffin, Chairman
Charles Lewis, Vice Chair
William H. "Hank" Moody, Secretary
Ray Orr
Mark Bigott
Diane Bolin, CTAC
P. H. Coates, IV
Chief Appraiser
Sharon E. Capeheart
Deputy Chief
2011 Proposed Budget June 17, 2010
FA
Expenditures Per Line Item Comparison
Line
Item
2010
2011
Jqff
% Diff
% Total
5006
Salaries
$486,475
$497,698
$11,223
2%
57.46%
5010
Employer Portion of Retire.
$39,268
$41,296
$2,028
5%
4.77%
5012
Medicare Insurance
$7,054
$7,217
$163
2%
0.83%
5015
Employee Medical Insurance
$78,441
$85,991
$7,550
10%
9.93%
5016
Texas Employment Commiss.
$2,970
$2,970
$0
0%
0.34%
5017
Disability Insurance
$0
$8,000
$8,000
100%
0.92%
5030
Appraisal Review Board
$12,500
$12,500
$0
0%
1.44%
5034
Vehicle Replacement Reserve
$8,000
$8,000
$0
0%
0.92%
5035
Travel & Mileage & Maintance
$15,000
$15,000
$0
0%
1.73%
5040
Annual Audit
$5,250
$5,250
$0
0%
0.61%
5045
Mapping Expense
$11,093
$11,093
$0
0%
1.28%
5055
Debt Service - Building
$21,198
$8,832
$12,366
-58%
1.02%
5060
Deed Copies
$1,000
$1,000
$0
0%
0.12%
5070
Leased Equipment
$4,608
$5,688
$1,080
23%
0.66%
5075
Telephone
$8,400
$7,400
- $1,000
-12%
0.85%
5080
Utilities
$9,000
$9,000
$0
0%
1.04%
5085
Grounds & Building Maint.
$6,522
$6,522
$0
0%
0.75%
5090
Consultant - Appraisal
$15,000
$15,000
$0
0%
1.73%
5100
Legal & Consultants
$10,000
$10,000
$0
0%
1.15%
5105
Liability/Workers Compensat.
$6,000
$5,000
- $1,000
-17%
0.58%
5110
Publishing /Publications
$3,500
$3,000
-$500
-14%
0.35%
5120
Schools /Employee Education
$6,550
$6,550 _
$0
0%
0.76%
5130
Postage
$20,000
$15,000
- $5,000
-25%
1.73%
5135
Printing
$9,862
$5,000
- $4,862
-49%
0.58%
5136
Professional Dues
$2,285
$2,285
$0
0%
0.26%
5140
Office Supplies
$7,000
$7,000
$0
0%
0.81%
5145
Furniture, Fixtures & Equip.
$16,600
$7,000
- $9,600
-58%
0.81%
5150
Board of Directors
$3,200
$3,200
$0
0%
0.37%
5155
Equip. Maint. and Reserve
$1,500
$1,500
$0
0%
0.17%
5170
Building Reserve
$7,000
$7,000
$0
0%
0.81%
5180
Software Support
$22,500
$24,345
$1,845
8%
2.81%
5185
Debt Ser. - App. System
$20,662
$20,662
$0
0%
2.39%
5200
Banking Fees
$120
$120
$0
0%
0.01%
TOTAL
TOTALS
$868,558
$866,119
- $2,439
0.28%
100.00%
3
5006 Salaries:
TOTALS
Position
Chief Appraiser
Deputy Chief
Senior Appraiser
Comm. App RPA
Field Appr. RPA
Ag Appr. RPA
Field Appr. RPA
Fied Appr. II
Abstractor
GIS Manager
Exemp Spec II
Exemp Spec I
Totals
Salary
$80,840
$55,790
$52,000
$38,000
$37,000
$35,018
$35,500
$28,250
$32,000
$46,550
$29,500
$ 27,25
$497,698
The line item for salaries is a total increase of $11,223 or a 2.64% total increase over last year. It is in the best
interest to our taxing entities if our well trained and educated employees are retained. There was no C.O.L.A.
applied to this year's salaries as the indications are that there will not be a cost of living increase anticipated
per Social Security for 2011. It is imperative that Kerr CAD remain competitive in the job market in order to
retain trained quality personnel. There will be a total of 12 staff members for this year and the total salary line
item is $497,698. We are required by our recent Methods Assistance Program administered by the State of
2010
$ 80,840
$ 54,699
$ 50,952
$ 37,746
$ 35,044
$ 35,018
$ 32,298
$ 25,750
$ 31,616
$ 45,634
$ 29,078
$ 26,225
$484,900
Medical
Ins
$7,166
$7,166
$7,166
$7,166.
$7,166
$7,166
$7,166
$7,166
$7,166
$7,166
$7,166
7 166
$85,992
2011
$ 80,840
$ 55,790
$ 52,000
$ 38,000
$ 37,000
$ 35,018
$ 35,500
$ 28,250
$ 32,000
$ 46,550
$ 29,500
$ 27,250
$497,698
Retirement
$6,467
$4,463
$4,160
$3,040
$2,960
$2,801
$2,840
$2,260
$2,560
$3,724
$2,360
$ 2,18
$39,816
Merit $ Increase
2%
2%
1%
6%
0%
10%
10%
1%
2%
1%
4%
2.64%
$ 1,091.00
$ 1,048.00
$ 254.00
$ 1,956.00
$ 3,202.00
$ 2,500.00
$ 384.00
$ 916.00
$ 422.00
$ 1,025.00
$12,798.00
Medicare
Positions
IV
Chief Appraiser
Sharon
Deputy Chief
Mike
Senior Appraiser
Jesse
Comm. App. RPA
Jason
Field Appraiser RPA
Kathy L.
Ag Appraiser RPA
Michael
Field Appraiser III
Russell
Field App I
D.J.
Abstractor
Rob
GIS Manager
Kathy J.
Exemption Spec. II
Jo
Exemption Speci. I
TOTALS
Position
Chief Appraiser
Deputy Chief
Senior Appraiser
Comm. App RPA
Field Appr. RPA
Ag Appr. RPA
Field Appr. RPA
Fied Appr. II
Abstractor
GIS Manager
Exemp Spec II
Exemp Spec I
Totals
Salary
$80,840
$55,790
$52,000
$38,000
$37,000
$35,018
$35,500
$28,250
$32,000
$46,550
$29,500
$ 27,25
$497,698
The line item for salaries is a total increase of $11,223 or a 2.64% total increase over last year. It is in the best
interest to our taxing entities if our well trained and educated employees are retained. There was no C.O.L.A.
applied to this year's salaries as the indications are that there will not be a cost of living increase anticipated
per Social Security for 2011. It is imperative that Kerr CAD remain competitive in the job market in order to
retain trained quality personnel. There will be a total of 12 staff members for this year and the total salary line
item is $497,698. We are required by our recent Methods Assistance Program administered by the State of
2010
$ 80,840
$ 54,699
$ 50,952
$ 37,746
$ 35,044
$ 35,018
$ 32,298
$ 25,750
$ 31,616
$ 45,634
$ 29,078
$ 26,225
$484,900
Medical
Ins
$7,166
$7,166
$7,166
$7,166.
$7,166
$7,166
$7,166
$7,166
$7,166
$7,166
$7,166
7 166
$85,992
2011
$ 80,840
$ 55,790
$ 52,000
$ 38,000
$ 37,000
$ 35,018
$ 35,500
$ 28,250
$ 32,000
$ 46,550
$ 29,500
$ 27,250
$497,698
Retirement
$6,467
$4,463
$4,160
$3,040
$2,960
$2,801
$2,840
$2,260
$2,560
$3,724
$2,360
$ 2,18
$39,816
Merit $ Increase
2%
2%
1%
6%
0%
10%
10%
1%
2%
1%
4%
2.64%
$ 1,091.00
$ 1,048.00
$ 254.00
$ 1,956.00
$ 3,202.00
$ 2,500.00
$ 384.00
$ 916.00
$ 422.00
$ 1,025.00
$12,798.00
Medicare
Unemp•
Disability
Totals
$1,172
$189
$667
$96,501
$809
$189
$667
$69,084
$754
$189
$667
$64,936
$551
$189
$667
$49,613
$537
$189
$667
$48,518
$508
$189
$667
$46,349
$515
$189
$667
$46,876
$410
$189
$667
$38,941
$464
$189
$667
$43,046
$675
$189
$667
$58,971
$428
$189
$667
$40,309
395
189
$667
$37,847
$7,217
$2,268
$8,000
$640,990
4
Texas Property Tax Assistance Division to display each employee's salary and benefits as well as the total
salary and benefits for each employee.
5010 - Employers Retirement: KCAD has an independent employee retirement plan through Plan Data. All
employees are required to participate in this plan. The Kerr CAD Board of Directors has elected to fund 8% of
the employee's salary for their retirement plan. Details as shown below:
Total 2011 Salaries $ 497,698
KCAD Matching Percentage $ X 0.08
KCAD Contribution $ 39,816
Administration Fee $ 1,480
TOTAL $ 41,296
5012 - Employer Medicare: 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 to each employee per year.
Details of this item are as follows:
Total 2010 Salaries $ 497,698
Medicare Rate x 0.0145
TOTAL $ 7,217
5015 - Employee 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. Per
employee payments for 2010 are $544.73 per month. The Texas Association of Counties has informed us
there will be an expected 10% increase in the premiums for next year resulting in an increase to $597.16 per
month per employee. Details of this estimated expenditure follow:
KCAD Contribution Per Month $597.16
Number of Employees x 12
Total Monthly Contribution $7,165.92
Number of Months x 12
TOTAL 2010 Estimate $85,991
5016 - Texas Employment Commission: KCAD is responsible for the payment of each employee's
unemployment tax through the Texas Workforce Commission. This tax is a percentage of the first
$9,000 of the employee's quarterly salary. These rates change annually and are based on the number
of employee's hired and fired during the previous year. Since our record with the Texas Workforce
is excellent this line item will remain at $2,970.
5017 - Disability Insurance: The KCAD Board of Directors has elected to pay disability insurance in lieu
of social security for KCAD employees for the 2011 budget. New employees will be under the same
vesting requirements as other benefits. The line item for this year will be $8,000.
5030 - Appraisal Review Board: KCAD is responsible for the Appraisal Review Board stipend. The
reimbursement covers the ARB member's salary, travel, and training expenses related to serving on this board.
The Board of Directors has decided Kerr CAD's ARB would benefit from additional training above and beyond
5
the required rudimentary training required by the State estimated at $2,500. The line item for the ARB will
remain at $12,500.
Reimbursement per Member $2,000
Number of Members X 5
TOTAL $10,000
Education +$2,500
TOTAL $12,500
5034 - Vehicle Replacement Reserve: The allocated amount for vehicle replacement will remain at $8,000
for this year.
5035 -Travel and Mileage: The heaviest driving period for the CAD is the fall and winter months during our
appraisal period. This line item also includes maintenance and tires. This item also includes other travel
expense and also pertains to meals and hotel expense when employees are sent to school. The total for this
item will remain unchanged at $15,000.
5040 - Annual Audit: Section 6.063 of the Property Tax Code requires that the district have an annual audit
by a Certified Public Accountant. The 2010 financial year audit will be conducted in 2011. The current estimate
for this audit is $5,250.
5045 - Mapping Expense: The district has cooperated with Kerr County 911 as well as The City of Kerrville
and KPUB to share cost in acquiring a new GIS system called Pictometry. Pictometry is a patented information
system that combines aerial imaging with a state of the art software system that has the ability to allow an
appraiser to view and measure any structure, intersection, fire hydrant, tree or any feature in the county from a
laptop or workstation. This new technology will enable the district to increase productivity, cut down on field
trips and enhance appraisal of existing as well as discovery of new taxable property. The investment is over a
three year period which began in 2009 and will be $8,093 per annum for a total of $24,279 for Kerr CAD's
portion. The line item for the existing GIS system will remain $3,000 with the total for the Mapping Expense line
item for this year remaining at $11,093.
5055 - Debt Service'— Building: The CAD building is owned by Kerr Central Appraisal District. Kerr CAD's
note balance on the building will be approximately $8,832 as of January 2011 and has a maturity date of May
24, 2011. The monthly payments are $1,766.47 per month for a total of $8,832.35 for 2010 when the note will
be paid in full. It is recommended that the note be paid in full in January 2011 thereby saving some additional
interest.
5060 - Deed Copies: In order to maintain correct property ownership, KCAD is required to purchase copies of
real property deeds from the Kerr County Clerk. In 2008 the County Clerk began supplying the district with a
CD format instead of paper. This resulted in a significant cost savings to the district. This item will remain at
$1,000 for this year.
5070 - Leased Equipment: The CAD leases a copy machine and a postage machine. A new copy machine
was leased in 2010 which resulted in a higher number for this line item being $5,688 for this year.
6
5075 - Telephone: This item includes basic telephone equipment lease and service, long distance service,
and Internet subscription. A survey of this expense determined this item will be reduced to $7,400 for this year.
5080 - utilities: The District's utility expense covers city water and electricity. Anticipated water costs are
$300 per year. Electricity costs are running approximately $725 per month. The amount for this year
unchanged at $9,000.
5085 - Building and Grounds Maintenance: Building and grounds maintenance includes trash pickup,
building cleaning, lawn care, and pest control. The details of this maintenance are as follows:
Expense
/Month
/Year
Trash Pickup
$125
$1,500
Building Cleaning
$150
$1,800.
Outside Maintenance
$231
$2,772
Pest Control
$25
$ 300.
Termite Inspection
150
TOTAL
$ -6,522
5090 - Consultant — Appraisal: KCAD contracts out the appraisals on utilities, minerals, pipelines, and
industrial properties to the industrial appraisal firm, Capitol Appraisal had a cost of $14,250 for 2010 and an
increase is not anticipated for 2011. The total amount is $15,000.
5100 - Consultant — Legal & Expert Witness: KCAD maintains a contract with the Law Office of
Peter Low. The monthly retainer fee is $150. The hourly fees are $150 for litigation and $100 for
non - litigation fees such as travel. Other related expenses such as hotel room fees are paid by the
district. Kerr CAD currently has fewer lawsuits than in past years and with anticipated market values
stabilizing this line item is $10,000 for this year.
5105 - Liability and Workers Compensation: This line item covers workers compensation, general
liability, automotive liability, errors and omissions, and real and personal property insurance. The
carrier for this insurance is the Texas Municipal League Intergovernmental Risk Pool (TML). This
line item will be $5,000.
5110 - Publishing and Publications: This line item includes required newspaper advertisements, property
asset listings, and appraisal guides. This line item has a total of $3,000.
5120 - Schools and Employee Education: According to 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 by the Texas Department of Licensing and Regulation. This item is a total of $6,550 the same as
last year.
5130 - Postage: Kerr CAD uses an outside mailing firm to print and mail the required appraisal notices. This
saves the district some postage and helps ensure a timely mailing of appraisal notices. The district is currently
charged $.70 for each address correction from the Post Office. Kerr CAD elected to mail notices only to
7
property owners whose values increased, a change of ownership occurred or per request in 2010. Due to
current market conditions 2011 is anticipated to be another year of stable values. Significant savings occurred
due to this decision therefore the line item will be reduced to $15,000.
5135- Printing This line item includes expenses such as printing of Notices of Appraised Value, Appraisal
Cards, Appraisal Rolls and envelopes. Due to the information described in Line Item 5130 above substantial
savings also occurred in the printing of Notices of Appraised Value. This item is estimated at $5,000.
5136 - Dues: This line item is devoted to the registration of the district and employees with different
state agencies and trade organizations. Registration with the Texas Department of Licensing and
Regulation is a requirement by law. Affiliation with the Texas Association of Appraisal Districts
allows KCAD to enroll in state classes for reduced tuition and keeps the district informed of
changing rules and laws. A detailed description of this line item follows:
Texas Department of Licensing & Regulation $ 680
Texas Association of Appraisal Districts $ 900
International Association of Assessing Officers $ 175
Texas Association of Assessing Officers $ 80
M.L.S. Membership $ 300
Texas Building & Procurement Commission $ 100
TAAD Southwest Chapter $ 15
Visa Charge Membership 35
TOTAL $2
5140 - Office Supplies: This line item includes all miscellaneous office supplies used in the district. These
items include paper, writing utensils, film, toner cartridges, and other supplies. The amount this year is $7,000.
5145 -Furniture and Fixtures: This line item includes upgrading and replacement of computers and as well
as desk, chairs and other office related furniture and fixtures. 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. There is a $2,500 allotted for desks, chairs, filing cabinets and other office related
furniture and fixtures. The amount for this line item is $7,000.
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 utilized to purchase awards of appreciation to outgoing
board members and name plaques. Because of increased duties, responsibilities as well as increased liability
associated with being a board member this line item includes education for board members. The average cost
for a board member to attend a TAAD conference is approximately $1,000, A Rural Chief Appraisers
Conference is approximately $500 per person. This addition would allow 3 members to attend a TAAD
Conference or all six members to attend a Rural Chief's Conference. This line item is $3,200.
5155 -Equipment Maintenance: This item includes the maintenance of PC computers, networks, postage
machine and copy machines. This line amount will be $1,500.
5170- Building Reserve: A building reserve of $3,500 per year was established when KCAD purchased the
current building. This fund is reserved and cannot be utilized for any purpose other than replacement or repair
8
to major items regarding our facilities. The building was constructed in the mid 1970s and is in need of repairs
and renovation. In 2006 the board elected to replace the existing roof with a new metal roof. In 2010 the septic
system failed and due to the City of Kerrville's sanitary sewer rules the building's effluent was connected to the
City of Kerrville's sewer system at cost near $30,000. Other renovations are being considered such as parking
lot resurfacing, floor coverings, wall coverings, window replacement or repair as well as energy efficiency
improvements to the aging building. In order to ensure available funds will be available for the much needed
renovations this amount will remain at $7,000 this year.
5180(a) - Software Support — True Automation: Kerr CAD converted their old appraisal computer
system to True Automation in October of 2006. True Automation is the largest CAD appraisal
software company in the state True Automation calls their system the PACS System. This line item
provides for continuing maintenance and support of the PACS System by True Automation. Two
other taxing entities in Kerr County use their collection software as well. This system is the
lifeblood of the district. Every property account is recorded, updated, and appraised through this
system and the tax roll is generated resulting in the values used to levy taxes for every taxing entity
serviced by Kerr CAD. True Automation has notified the district that due to a new release the
software support and maintenance for this year will be $24,345.
5185 Debt Services — Appraisal System: Kerr CAD's new appraisal system provider is True Automation.
This system began implementation in October of 2006. The total cost of this system was $144,049. The
purchase of this system included the PACS Software, a SQL Server, appraisal user licenses, GIS Appraiser
license, conversion, software installation, training, hardware installation, required third party software, a
database server, a job server, PC memory upgrades, a firewall device, a 16 port switch and a communications
rack. Kerr CAD financed this system with Capital City Leasing in Austin, Texas with a note of $107,000 for six
years at 5.3% fixed interest with quarterly payments of $5,165.50 resulting in a line item amount of $20,662.
r
5200 — Banking Fees:
We are now being assessed service charges on our bank account. This item is $120.
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