Scurry County Appraisal District 2018 Annual Report

Transcription

1 Scurry County Appraisal District 2018 Annual Report Introduction The Scurry County Appraisal District is a political subdivision of the state. The Constitution of the State of Texas, the Texas Property Tax Code, and the Rules of the Texas Comptroller's Property Tax Assistance Division govern the operations of the appraisal district. Mission Statement The Scurry County Appraisal District is committed to serving taxpayers and local entities with professionalism and integrity. A taxpayer is not dependent on us -we are dependent on them A taxpayer is not an interruption of our work but the purpose of it A taxpayer is doing us a favor by letting us serve their needs A taxpayer is not an outsider to our business but a part of it A taxpayer will treated with honor, respect, courteously and efficiently This will be done by administering the laws under the property tax system and operating under the standards of: The Property Tax Assistance Division of the Texas State Comptroller's Office (PTAD), The International Association of Assessing Officers (IAAO), and The Uniform Standards of Professional Appraisal Practice (USPAP). Governance The appraisal district is governed by a Board of Directors whose primary responsibilities are to: Establish the district's office, Adopt its operating budget, Contract for necessary services, Hire the Chief Appraiser, Appoint the Appraisal Review Board (ARB) Provide advice and consent to the Chief Appraiser concerning the appointment of an Agricultural Advisory Board, Approve contracts with appraisal firms selected by the chief appraiser to perform appraisal services for the district, Make general policies on the appraisal district's operations, and Biennially develop a written plan for the periodic reappraisal of all property within the district's boundaries.

2 To be eligible to serve on the Board of Directors, a person must have resided within the boundaries of the county for at least two years prior to their appointment. Their terms are not staggered. There are no legal limits to the number of terms a board member can serve. The Chief Appraiser is the chief administrator of the appraisal district and is appointed by the Board of Directors. The Chief Appraiser must be licensed as a Registered Professional Appraiser (RPA) through the Texas Department of Licensing before they can serve in the position. Members to the Appraisal Review Board are appointed by the Board of Directors. ARB members serve two year staggered terms. They are limited by law to serving three consecutive 2 year terms. They must be certified by the Texas Comptroller. Their responsibility is to settle value disputes between the taxpayer and the chief appraiser. Their decisions regarding value are binding to the Chief Appraiser for the tax years protested. The Ag Advisory Board is appointed by the Board of Directors at the recommendation of the Chief Appraiser to aide him in determining typical practices and standards for agricultural activities in the district. They serve at the will of the Board of Directors. Taxing Jurisdictions The Scurry County Appraisal District is responsible for appraising all properties for each of the taxing jurisdictions that are located within Scurry County. The entities are: Snyder ISD (74,155 parcels) Hermleigh ISD (2,950 parcels) Ira ISD (15,251 parcels) Roscoe ISD (overlapping entity) (39 parcels) Colorado City ISD (overlapping entity) (1027 parcels) Scurry County (93,400 parcels) Western Texas College (93,399 parcels) Scurry County Hospital District (93,399 parcels) City of Snyder (8,436 parcels) Property Types Appraised SCAD is responsible for appraising residential, commercial, land, and business personal property. SCAD contracts with Thomas Y Pickett & Co to appraise oil and gas properties, utilities, pipelines, industrial property, and industrial personal property in the district.

3 The following represents a summary of property types and their certified values for 2018: Code Property Type Parcel Count Market Value A Single Family Homes 5, ,266,941 B Multi Family Homes 46 13,595,915 c Vacant Lot 2,138 8,012,835 D1 Qualified Ag Land 3, ,438,019 D2 Non- Qualified Land ,829,490 E Farm & Ranch Improvements 1, ,591,399 Fl Commercial Real Property ,284,339 F2 Industrial Real Property ,219,002 G1 Oil & Gas 62, ,374,298 J Utilities ,928,495 L1 Commercial Personal Property ,838,384 L2 Industrial Personal Property ,560,080 M l Tangible Personal Mobile Home ,738,897 0 Residential Inventory ,680 s Special Inventory 15 3,853,776 x Total Exempt Property 15, ,530,308 TOTAL $3,777,435,858 Property Discovery The district aggressively seeks to discover all newly constructed or added property each year through examination of: City building permits Field discovery Filed Material/Mechanic's Liens Mobile home installation reports Pictometry (aerial photography) West Texas Council of Governments -911 addressing Advertisements Railroad Commission Reports (oil/gas) Realtor and Appraisers Exemption Data Property owners may qualify for a variety of exemptions as provided by the Texas Constitution. Some of the most commonly occurring exemptions are described below. Other less commonly occurring exemptions are available and described in the Texas Property Tax Code, Chapter 11.

4 Residential Homestead The following chart represents the total exemption amounts available to homeowners who qualify for this exemption on homesites with a maximum of 20 acres: EXEMPTIONS SCHOOL COUNTY COLLEGE CITY *HOSPITAL REMARKS REGULAR HOMESTEAD $25,000 OVER 65 HOMESTEAD $10,000 DISABILITY HOMESTEAD VETERAN DISABILITY 100% DISABLED VETERAN PERCENT HOMESTEAD OVER 65 HOMESTEAD DISABILITY HOMESTEAD $10,000 $5,000^ $5,000^ $5,000^ $5,000 ^ $5,000^ 100% 100% 100% 100% 100% 20% or $5,000 min. 20% or $5,000 min. $12,000 $7,500 $100,000 * Only Jurisdiction not eligible to be FROZEN ^ Not Just Homestead - Any Property $100,000 Doctor's Letter Medicare Card Insurance Letter $5,000 10% to 29% $7,500 30% to 49% $10,000 50% to 69% $12,000 70%+ (65YRS+) Homestead Exemtion Chart / User Shared Folders - Common For school tax purposes, the over 65, disability, surviving spouse, and 100% disabled veteran residential homestead exemptions create a tax ceiling prohibiting increased taxes on the homestead on existing buildings. (Any new areas added to the homesite will cause the ceiling to be readjusted and set in the subsequent tax year.) All homeowners who qualify for the residential homestead exemption are subject to the placement of a homestead cap on their qualifying property which prohibits the increase of taxable value on the homestead property to ten percent per year. However, the market value may still be reflective of the local real estate market.

5 Disabled Veterans In addition to the residential homestead exemption allowable to disabled veterans with a 100% service connected disability (as described above), disabled veterans are allowed a general exemption on any property they own based upon the percentage rating as determined by the Department of Veterans Affairs. Current exemptions amounts, based upon these ratings, are: Disabled Veterans Exemption: DV J 10%-29% An exemption of up to $5,000 Of the assessed value DV2 30%-49% $7,500 DV3 50%-69% $10,000

6 Net Taxable Certified 2018 Certified Values # of Accounts Under Protest Value Under Protest Total Exempt Properties Total Market CAD INFO $ 3,180,537,417 NA NA $ 143,456,017 $ 377,435,858 SCURRY COUNTY M & O $ 2,511,026,134 6 $ 547,341 $ 138,477,725 $ 3,787,501,945 CITY of SNYDER M & O $ 550,366,435 3 $ 155,635 $ 123,071,366 $ 730,827,246 HOSPITAL DISTRICT M & O $ 2,512,893,704 6 $ 547,341 $ 138,477,725 $ 3,777,383,075 WTC M & O $ 2,564,734,073 6 $ 547,341 $ 138,477,725 $ 3,777,383,075 SNYDER ISD IN SCURRY COUNTY $ 2,169,036,432 3 $ 155,635 $ 132,699,447 $ 3,177,264,184 M & O $ 2,114,009,733 I & S $ 2,517,965,733 IN SCURRY IRA ISD COUNTY $ 131,907,108 0 $ - $ 2,544,018 $ 192,724,950 M & O $ 130,292,563 I & S $ 130,292,563 HERMLEIGH ISD IN SCURRY COUNTY $ 170,078,828 3 $ 391,706 $ 3,291,043 $ 318,221,517 M & O $ 167,037,123 I & S $ 229,992,633 COLORADO CITY ISD $ 70,962,277 0 $ - $ 21,188 $ 76,783,191 ROSCOE ISD IN SCURRY COUNTY $ 11,041,234 0 $ - $ 51 $ 12,336,149 M & O $ 11,041,234 I & S $ 11,041,234

7 # General HS # Over 65 # Disabilty # Disabled Veteran # 100% Disabled Veteran # Local O ption Homestead # Local O ption Over 65 # Scurry County , ,926,524 4,086 86,436,140 1,486 17,016,842 City of Snyder , ,621, ,960,660 Western TX College , ,926,524 Hospital District , ,926,524 4,086 75,850,118 1, ,027, ,736,942 Snyder ISD 3,653 85,175,525 1,327 10,980, , , ,654,169 Hermleigh ISD 223 4,976, , , , ,215 Ira ISD 200 4,764, , , , ,674 Colorado City ISD , , ,000 Roscoe ISD PARTIAL EXEMPTION LISTING Local O ption Disabilty

8 208 SCURRY COUNTY TAX RATES YEAR HERMLEIGH ISD IRA ISD SNYDER ISD SCURRY COUNTY HOSPITAL Cogdell WTC CITY OF SNYDER ROSCOE ISD COLO.CITY ISD I&S I&S I&S I&S I&S I&S I&S I&S I&S I&S I&S ced ced ced ced ced ced Combined Rates: Herm Area Ira Area Snyder Rural City Snyder I&S I&S I&S I&S I&S N/A N/A PACS ENTITY CODE HISD IISD SISD S_CO HOSP WTC CITY RISD CISD ENTITY # NOTE WEBSITE: Jurisdictions w ith I&S are Snyder ISD, Hermleigh ISD, Roscoe ISD, C-City ISD,Ira ISD, & Hosptial Snyder ISD--- M&O= $1.04 I&S= $0.124 Total= $1.164 Ira ISD--- M&O= $1.04 I&S= $0.60 Total= $1.64 Hermleigh ISD -- M&O= $1.04 I&S $0.25 Total= $1.29 C-City ISD - M&O = 1.17 I&S = Total = Roscoe ISD---M&O= $1.17 I&S= $0.23 Total= $1.40 HOSPITAL - M&O = I&S = Total = Scurry County--M&O=$ I&S= $ Total= $0.38

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