Williamson Central Appraisal District Georgetown, Texas

Transcription

1 Williamson Central Appraisal District Georgetown, Texas Annual Report 2012 Appraisal Year

2 General Statistical Information FY 2010 FY 2011 FY 2012 Financial Budget 6,766,737 6,877,037 6,529,600 Williamson County Market Value 43,080,733,748 44,145,683,523 45,627,436,265 Number of Parcels 182, , ,290 Residential 129, , ,040 Commercial 6,608 6,882 7,018 Business Personal Property Land 15,455 30,563 15,749 28,359 16,301 25,931 Number of Personnel Office of Chief Appraiser Administrative Services Legal Services Information Technology Appraisal Services Professional Staff Designations Registered Professional Appraisers Legislative Changes HB36 HB771

3 Appraisal Results The appraisal function for Williamson CAD is segregated into 4 divisions Residential, Commercial, Business Personal Property (BPP), and Land. There are 21 appraisal registrants with Williamson CAD. New Construction and miscellaneous permit statistics are based on building permits received from the cities in Williamson County that result in an inspection or office review. New Construction denotes a new improvement and miscellaneous permits typically include repair permits, finish-out permits, and demolition permits. Physical site visits typically occur on any building permit issued by a city that affects value as well as any property that was partially complete as of January 1 of the prior appraisal year. Reappraisal statistics are based on those neighborhoods and properties that have been targeted and then revalued per physical adjustments. Neighborhoods targeted for reappraisal are based primarily on ratio study analysis comparing sale prices to appraised values. Reappraisal occurs in various or most areas utilizing digital photography and aerial photography that can be used in the valuation process as opposed to, and in lieu of, an actual physical inspection. Sales Processing, Income and Expense analyses and a review of all sold properties in the Commercial file takes place annually to determine if there are special needs areas. This information is also used to assist Commercial in developing income models for the major property types Office, Retail, Industrial, Apartments, and Hotels. Business Personal Property (BPP) targets all new businesses (adds) and deletes businesses (inactive) that no longer exist as of January 1. BPP reappraises all businesses on an annual basis and typically conducts drive-bys of all businesses annually. BPP also values aircraft, special inventory accounts, leased equipment companies, utilities and pipelines within Williamson County. BPP also values abatements. The Maps & Records department is responsible for updating all ownership changes annually. The Public Services department administers both partial and total exemption applications and is also responsible for processing Historic Site Exemptions and Tax Ceiling Transfers. AY 2010 AY 2011 AY 2012 RESIDENTIAL DIVISION: New Construction Growth 2,739 2,665 2,587 Total Reappraisal 129, , ,288 Field reappraisal 5,249 6,282 5,286 Programmatic reappraisal 123, , ,002 % Field Work % Programmatic DIVISION: New Constructions Field Rechecks Deed Changes PERSONAL PROPERTY DIVISION: Tenant / rendition adds 2,043 2,124 1,991 Field adds - new accounts Field reappraisal 9,382 9,486 9,931 Complex accounts Inactive 973 Aircraft reappraisal Renditions 11,846 12,164 12,115 Special Inventory Exemptions, Special Valuations & Account Splits : Abatement process Agricultural process 3,113 1,707 2,303 Field inspections Audits 1, ,472 Field Inspections Appl. 1,208 1, Historic exemption process New additions In house Splits in-house Total exemption process 3,170 3,249 3,333 GENERAL STATISTICAL INFORMATION: Appraisal notices mailed 177, , ,567

4 In accordance with the Texas Property Tax Code, Section 41.44, a property owner and / or an authorized Tax Consultant may file an appeal with the Appraisal Review Board (ARB) of Williamson County. The District schedules these appeals for protest hearings and notifies the protesting party of their scheduled hearing before the ARB. The ARB hears all of the protested property accounts and then approves and submits an appraisal roll to the Chief Appraiser. The protest process begins around May 1 and concludes by July 20 of each year. The Chief Appraiser of the Williamson Central Appraisal District (WCAD) then certifies the appraisal roll to the 81 taxing entities of Williamson County who are served by the Appraisal District The ARB is a quasi-judicial body appointed by the Board of Directors of the WCAD. Members are charged with the function of providing an impartial review of the appraisal records prepared by WCAD. The ARB is empowered to equalize values of all properties in WCAD in relation to fair market value and hear taxpayer appeals through scheduled hearings for those that dispute their appraised value. The ARB members do not work for the appraisal district but rather, arbitrate between the property owners and WCAD in order to determine market value. The 12 ARB members, appointed by the Board of Directors, serve two year terms The District keeps statistics on the appeals process tracking protests received, scheduled, heard or resolved. The number of ARB hearing panels tracks the hours of service by the ARB members in this process. The Entry / Technical Support division of WCAD is the responsible party for this process. Taxpayer Appeal Results AY 2010 AY 2011 AY 2012 ARB STATISTICAL INFORMATION: Telephone calls 15,312 11,022 8,420 Walk-Ins 4,364 3,238 2,288 Inquiries 3,856 3,459 3,471 Informal hearings 8, Protests received 15,403 15,215 16,521* Online protests property owner N/A 1, Protests scheduled 14,010 8,756 8,034 Tax Consultant protests 9,437 9,228 9,644 Online protests tax consultants N/A N/A N/A ARB hearings held 1,1191 1,215 2,102 ARB Dismissals 2,647 2,034 1,793 ARB panels utilized Reschedules ARB hearings with panel value ,298 ARB hearings with dismissal PROTESTS BY DISCIPLINE: Residential 6,657 7,992 8,530 Commercial 2,171 2,299 2,899 Business Personal Property ,698 Land 5,633 4,064 1,066 Ag Exemptions *All protests for 2012 not completed Taxpayer Assistance Results Customer service in the Appraisal Services Department consists of one-on-one contact with taxpayers in answering their questions. The time spent assisting taxpayers in the supplemental Appraisal Review Board process is also included. AY 2010 AY 2011 AY 2012 HOURS OF CUSTOMEER SERVICE INCLUDING SUPPLEMENTAL ARB: Residential Commercial Business Personal Property Property Records / Exemptions The Customer Service Division is the first point of contact as taxpayers enter the WCAD building or call to make general inquiries. The Division is staffed with a manager and 8 customer service specialists. CUSTOMER SERVICE DIVISION Counter Statistics 13,378 12,345 11,556 Media Statistics Phone Statistics 57,615 45,042 40,659

5 Financial Results The financial results of the Williamson Central Appraisal District reflect the focus on conservative fiscal stewardship and utilization of financial and personnel resources. AY 2010 AY 2011 AY 2012 Williamson CAD budget 6,766,737 6,877,037 6,529,600 Budget change 273, , ,437 % Budget change The financial process of WCAD is presented in two different publications the approved Financial Budget and the Audited Financial Statements. The first shows what is planned and the second shows what actually happened. The Financial Budget must be presented to the Board of Directors and the participating entities by February 1 of each year. The Board of Directors holds at least one public hearing by April to receive input on the proposed budget which must be adopted by May 15. The Financial Budget outlines goals, objectives and programs to be accomplished; operating and maintenance expenditures by category codes; personnel breakdown with staffing levels and salary ranges; and a detailed schedule of capitalized equipment to be purchased. The Financial Statements are audited by a CPA in accordance with generally accepted auditing standards. The Board of Directors appoints a Budget and Audit Review Committee comprised of two members to review the budget with staff and report any findings or recommendations. The Committee also reviews the draft of the financial audit with WCAD s auditor to review any comments from the auditor s finding and received any recommendations on the financial operations. Beginning in fiscal year 2011, Williamson CAD had responded to the downturn in economic activity by reducing budgeted expenditures and personnel levels over the past three years. Merit increases 1% 2% 0% Entity salary survey 2.5% 2% 0% Budgeted personnel BUDGETED REVENUE SOURCES: Entity allocations 6,533,237 6,495,968 6,375,983 Interest Income 25,000 Rendition Fees 40,000 Misc. Income 35,000 Monies from Reserve 133, , ,617 Total Revenues 6,766,737 6,877,037 6,529,600 B budgeted Expenditure: Salaries & wages 3,569,600 3,509,800 3,462,000 Allowances(auto & cell phones) 207, , ,200 Supplies & materials 226, , ,600 Operational services 768, , ,900 Insurance & benefits 1,003,900 1,059,200 1,055,100 Professional services 405, , ,600 Capital expenditures 464, , ,200 ARB 120, , ,000 Total Expenditures 6,766,737 6,877,037 6,529,600 ENTITY FUNDING OF WCAD: County/County Wide 1,356,090 1,339,030 1,318,937 Cities 859, , ,819 Schools 3,777,345 3,737,819 3,614,908 Municipalities 223, , ,736 ESDs 78,546 78,784 74,118 Special districts 238, , ,465 Total 6,533,237 6,495,968 6,375,983

6 The WCAD website is one of the premier sources of Texas appraisal information for local property owners, in addition to having data on individual parcels. The statistics to the right are for the most recent 9 months. Our Website received hits from all over the globe China, Russia, United Kingdom, to name a few. Statistics AY 2012 Total Property Searches 262,968 Total Visits 513,503 Total Page Views 1,104,213 Total Visitors 225,701 The numbers to the right are the transactions on your online property owner Web-based applications and mobile Website. Williamson CAD continues to invest in personnel time and financial resources to increase its presence in Web-based processing. Viewed by Mobile Devises 22,108 On-Line Protests Property Owners 2346 Actual On-Line Protests filed 914 Introduction Video 59 Protest Process Video 118 WCAD is also using Web-based videos to explain the processes and procedures encountered by the property owners in an effort to be more transparent and open CAD Comparative Results The top 10 CAD s account for 54.6% of the total market value in Texas. The top 5 CADs account for 41.9%. The combined Harris and Fort Bend CADSs make up 18.4 percent of the State total. The DFW area CADs make up 22. Percent. Austin area CADs are 7.3 percent 2011 Market Value: Market Value in Millions % of Total 1. Harris CAD % 2. Dallas CAD % 3. Tarrant CAD % 4. Travis CAD % 5. Bexar CAD % 6. Collin CAD % 7. Denton CAD % 8. Fort Bend CAD % 9. Williamson CAD % 10. El Paso CAD % A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how much it costs to generate a dollar of property tax revenue which, in turn\, indicates appraisal and operating efficiencies. Travis CAD has the lowest cost per tax levy dollar (12.9/ 125.3= 0.10). Williamson CAD scores STATE S 2, Budget 2012 Budget Harris CAD 63,129,426 Dallas CAD 21,516,555 Tarrant CAD 19,929,183 Travis CAD 12,914,797 Bexar CAD 13,866,588 El Paso was the highest at El Paso CAD 12,344,481 Williamson CAD 6,877,037

7 Comptroller PTAD Studies Beginning in 2010, the Texas Comptroller s Property Tax Assistance Division (PTAD) will alternate between a Property Value Study (PVS) and a Methods and Assistance Program (MAP) review for each CAD. Williamson CAD had its PVS in 2010 and its MAP review in The chart to the right highlights the year for the MAP review for the top 10 CADs. The PVS has 2 purposes to assess the median level of appraisal for each CAD and to determine the taxable value of property for each ISD for school funding purposes. Williamson CAD consistently ranks in the top for the first and always gets local value in the second. ACCURACY OF APPRAISALS (2010 Property Value Study): Median Level of Appraisal Coefficient of Dispersion Harris CAD Dallas CAD Tarrant CAD Travis CAD Bexar CAD Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD The Methods and Assistance Program (MAP) has 5 pass / fail questions. All of the top 10 CADs passed these questions. MAP also looks at 4 areas of importance which are shown in the chart. Williamson CAD passed all mandatory questions, including bonus questions, and achieved an Exceeds rating in all appraisal district activities. Since 2010 / 2011 MAP was the initial study for all CADs, the emphasis was on documenting what and how the major functions were accomplished. Were there written policies and procedures in place? Were statutory requirements properly documented? The 2012 / 2013 MAP will continue to focus upon proper documentation but will also verify that the walk matches the talk. Are we properly following the written policies and procedures? Are we training our personnel to be effective and efficient in the administration of the appraisal and customer service function? 2010 and 2011 Methods & Assistance Program (MAP): CAD MAP Study Governance Taxpayer Year Score Assistance Harris CAD Dallas CAD Tarrant CAD Travis CAD Bexar CAD Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD Average CAD Study Year Operating Procedures Appraisal Stds. Methodology Harris CAD Dallas CAD Tarrant CAD Travis CAD Bexar CAD Collin CAD Denton CAD Fort Bend CAD Williamson CAD El Paso CAD Average

8 TEXAS COMPTROLLER OF PUBLIC ACCOUNTS METHODS ASSISTANCE PROGRAM 2011 REPORT WILLIAMSON CENTRAL APPRAISAL DISTRICT MATORY PASS / FAIL 1. Does the appraisal district have up-to-date appraisal maps from which property may be located pursuant to Comptroller Rule : PASS 2. Do property inspections match appraisal district records? PASS 3. Does the appraisal district have written procedures for appraisal? PASS 4. Are values reproducible using the written procedures and appraisal records? PASS 5. Were all appraisal district documents requested by PTAD made available to the reviewer by the required date? PASS APPRAISAL DISTRICT ACTIVITIES Governance Taxpayer Assistance Operating Procedures Appraisal Standards, Procedures and Methodology RATING EXCEEDS EXCEEDS EXCEEDS EXCEEDS METHODS ASSISTANCE PROGRAM The Methods and Assistance Program (MAP) review is conducted in accordance with Tax Code Section (a), effective January 1, 2010, and related State Comptroller rule The Property Tax Assistance Division (PTAD) performed the reviews for 128 appraisal districts in 2010 and 125 appraisal districts in As part of the MAP review process, the appraisal district is required to submit, in advance of the review, electronic copies of procedures, policies, notices, manuals and related materials necessary for the completion of this review. Comptroller reviews also collect related information at the time of the on-site review, compare appraisal district records to existing property and locate property using district maps. Each appraisal district is reviewed every other year. The review conducted by the Comptroller s Office reviews the appraisal districts: *governance: *taxpayer assistance: *operating procedures; and *appraisal standards, procedures and methodology. Appraisal District Ratings: Exceeds total point score exceeds 100. Meets total point score ranges from 90 to 100. Needs Improvement total point score ranges from 75 to less than 90. Unsatisfactory total point score is less than 75. The Williamson Central Appraisal District scored a perfect rating on the MAP review for 2011.

9 Row Labels Number of Properties Market Value Assessed Value ,614,343,505 1,540,575,981 SBA ,540,661 71,013,811 C ,228,415 19,220,730 C2 30 1,254,986 1,254,986 C3 10 1,720,951 1,720,951 C , ,840 C , ,975 COM 18 3,199,663 3,199,663 L ,209,342 9,170,748 LTR 5 113, ,718 P1 42 3,582,916 3,582,916 P2 30 5,579,309 5,579,309 RES ,486,127 26,005,556 SI 3 140, ,419 SBU ,412,519 4,769,538 C , ,791 L ,344, ,122 LTR , ,067 P1 2 4,250 4,250 P2 1 6,820 6,820 RES 63 6,813,617 3,304,488 SI SCO ,499,821 62,513,388 C , ,979 C , ,228 C , ,941 C , ,432 C , ,605 COM 10 2,805,103 2,805,103 L ,007,429 9,476,374 N 1 35,057 35,057 P1 37 1,554,534 1,554,534 P2 21 6,379,229 6,379,229 RES ,497,284 39,041,906 SFL ,773, ,039,845 C1 24 4,600,881 4,413,332 C2 27 3,926,635 3,926,635 C3 16 1,991,320 1,991,320 C4 26 5,378,562 5,378,562 C5 8 1,213, ,772 COM 44 35,247,794 35,247,794 L ,694,216 19,776,672 LTR ,449,821 2,711,839 M , ,601 P 1 9,601 9,601 P ,660,991 17,660,991 P2 9 9,873,299 9,873,299 RES ,425, ,766,056 SI 2 47,371 47,371 SFL,SJA 1 256, ,668 RES 1 256, ,668 SFL,SLH 1 134, ,372 RES 1 134, ,372

10 SGR ,870, ,441,300 C1 11 1,636,969 1,535,727 C2 37 3,483,757 3,482,949 C3 9 2,275,601 2,275,601 C4 11 1,451,555 1,451,555 C , ,789 COM 24 11,903,195 11,903,195 L ,688,480 63,099,623 LTR 1 33,552 13,547 M 3 15,646 15,646 P1 84 1,961,486 1,961,486 P ,056,634 14,056,634 RES ,753,196 87,059,548 SGT ,935,996,318 7,064,394,860 C ,651, ,361,252 C ,398, ,169,918 C ,663, ,080,487 C ,177, ,087,245 C ,910,661 53,635,086 COM ,131, ,131,292 L ,910, ,527,249 LTR ,516, ,448,630 M 361 6,183,915 6,183,428 P , ,838 P ,417, ,417,084 P ,999, ,999,380 P3 3 84,945,440 84,945,440 R 1 361, ,398 RES ,554,647,918 4,459,965,655 SI 33 35,692,478 35,692,478 SGT,SJA 1 51,695 51,695 RES 1 51,695 51,695 SGT,SLH 1 41,600 41,600 L 1 41,600 41,600 SHU ,046,189,957 1,708,739,723 C ,509,975 72,498,657 C ,912,227 57,799,115 C ,718,769 82,718,769 C ,066,507 33,066,507 C ,162,866 16,162,866 COM ,780, ,780,918 L ,103,659 60,443,802 LTR ,305,741 33,156,194 M 1 6,972 6,972 P 1 21,600 21,600 P ,665,827 81,665,827 P ,553,505 42,553,505 RES ,136,888,775 1,101,372,375 SI 12 4,492,616 4,492,616 SHU,SRR 5 1,205,188 1,165,584 RES 5 1,205,188 1,165,584

11 SJA ,129,067, ,051,992 C ,983,466 23,110,974 C2 11 1,638,117 1,638,117 C ,225,341 11,225,341 C ,321,198 18,635,656 C5 17 5,678,249 5,638,354 COM 36 44,914,413 44,914,413 L ,994,650 33,989,081 LTR ,358,669 18,340,696 M 9 84,017 84,017 P 2 7,465 7,465 P ,053,643 43,053,643 P ,334,662 15,334,662 RES ,183, ,789,574 SI 6 1,289,999 1,289,999 SLE ,663,142,754 9,179,456,853 C ,843, ,943,319 C ,792, ,958,671 C ,283, ,232,150 C ,903, ,542,913 C ,281,379 56,281,379 COM ,849, ,849,389 L ,365, ,880,961 LTR ,168, ,860,353 M , ,408 P 6 133, ,246 P ,522, ,522,204 P ,001,520 59,001,520 P3 2 48,979,966 48,979,966 R 43 7,581,017 7,581,017 RES ,106,883,193 6,071,137,593 SI 26 3,396,764 3,396,764 SLE,SLH 5 2,157,126 2,157,126 RES 5 2,157,126 2,157,126 SLE,SRR 56 17,537,527 17,510,531 L 3 1,164,700 1,164,700 RES 53 16,372,827 16,345,831 SLH ,648,820,832 1,213,471,752 C ,441,906 34,782,780 C2 29 9,371,276 9,214,836 C ,021,503 17,263,428 C ,141,493 24,850,068 C5 24 7,806,061 7,806,061 COM 45 51,301,056 51,301,056 L ,067, ,725,584 LTR ,588,084 34,351,648 M 100 1,977,304 1,977,253 P ,456,930 31,456,930 P ,710,837 18,710,837 R 1 38,638 38,638 RES ,200, ,294,142 SI , ,491

12 SLX 37 5,125,706 2,168,845 L 25 3,516, ,822 P P2 1 27,941 27,941 RES 10 1,580,494 1,396,661 SPF 74 9,165,107 8,518,144 COM 1 2,300 2,300 L 3 9,648 9,648 P1 1 1,324 1,324 P2 2 2,009 2,009 RES 67 9,149,826 8,502,863 SRR ,614,151,700 18,107,096,106 C ,049,682,470 1,049,682,470 C ,311,723,662 1,311,723,662 C ,127,838,276 2,127,838,276 C ,571, ,328,495 C ,112, ,112,521 COM 222 1,280,799,745 1,280,799,745 L ,063, ,503,226 LTR ,680, ,850,957 P , ,050 P ,330, ,330,953 P ,628, ,628,700 P3 4 47,189,829 47,189,829 RES ,910,320,520 9,889,896,552 SI 70 55,383,670 55,383,670 STA ,234,082,596 1,071,819,151 C ,408,567 89,801,607 C ,459,849 49,261,117 C ,643,500 38,643,500 C ,187,182 28,939,299 C ,574,290 10,574,290 COM ,236, ,236,668 L ,203,404 36,468,959 LTR ,873,934 16,908,419 M , ,506 P 1 5,768 5,768 P ,351,559 63,351,559 P ,899,160 33,899,160 P3 3 45,795,664 45,795,664 RES ,724, ,226,632 SI 13 5,287,003 5,287,003 STD ,180,267 15,265,659 C2 1 25,596 25,596 L ,482,046 1,903,251 P , ,861 P2 16 1,483,778 1,483,778 RES ,003,986 11,668,173 STD,STH 1 131, ,802 RES 1 131, ,802 STH ,603, ,854,685 C1 30 4,337,205 4,087,792 C2 12 1,202, ,469 C , ,965 C4 12 2,684,123 2,684,123

13 C , ,556 COM 28 6,324,513 6,324,513 L ,284,648 43,180,499 LTR 73 2,380, ,426 N 11 2,134,211 2,134,211 P ,766,587 6,766,587 P ,250,092 17,250,092 RES ,221, ,468,978 SI 1 54,474 54,474 Grand Total ,627,483,250 41,620,641,011

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15 Comptrollers Audit Report 12/18/2012 Page: 1 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SBA(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE $20,020,068 $20,020, $56,573 $56, $1,473,578 $1,473,578 21, (ACRES) 21, (ACRES) $59,772,690 $59,709, $4,491,459 $4,491, $5,048,230 $5,048, $5,156,606 $5,156, $2,302,945 $4,050, $184,210 $184,210 N: PERSONAL $141,974 $141,974 X: EXEMPT S: SPECIAL 3 3 $140,419 $140,419 ERROR: $98,788,752 $100,474,000 EXEMPT PROPERTY $21,994,174 $21,994,174 MARKET $122,468,174

16 ON ROLL Comptrollers Audit Report 12/18/2012 Page: 2 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SHU(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $1,024,948,469 $1,024,906, $77,793,916 $77,793, $35,512,528 $35,512,528 32, (ACRES) 32, (ACRES) $370,298,511 $370,298, $58,260,191 $58,260, $185,966,532 $185,966, $44,284,908 $44,464, $74,985,412 $79,185, $685,251 $685, $17,894,701 $17,894,701 X: EXEMPT S: SPECIAL $4,424,108 $4,424,108 ERROR: EXEMPT PROPERTY MARKET ON ROLL S PAGE $1,895,054,527 $1,899,393, $147,102,376 $147,102,376 $2,046,495,658

17 Comptrollers Audit Report 12/18/2012 Page: 3 Appraisal Tax Year: 2012 Count Williamson Taxing Units: SGT(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $4,245,874,131 $4,245,943, $138,655,803 $138,655, $164,736,979 $164,617,079 74, (ACRES) 74, (ACRES) $937,159,726 $937,119, $146,545,185 $146,584, $960,193,491 $958,420, $71,112,268 $71,505, $387,493,333 $397,283, $8,286,804 $8,286, $44,898,915 $44,873,365 X: EXEMPT S: SPECIAL $35,692,478 $35,692,478 ERROR: $7,140,649,113 $7,148,982,943 EXEMPT PROPERTY MARKET ON ROLL S PAGE $781,851,203 $781,859,483 $7,930,842,426

18 Comptrollers Audit Report 12/18/2012 Page: 4 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SGR(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $47,393,230 $47,393, $415,771 $415, $2,333,542 $2,333,542 49, (ACRES) 49, (ACRES) $161,129,968 $161,129, $35,711,429 $35,711, $8,332,961 $8,332, $14,186,030 $14,186, $1,720,646 $1,771, $843,838 $843,838 X: EXEMPT S: SPECIAL ERROR: $272,067,415 $272,117,785 EXEMPT PROPERTY MARKET ON ROLL S PAGE $52,753,109 $52,753,109 $324,870,894

19 Comptrollers Audit Report 12/18/2012 Page: 5 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SFL(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $112,196,219 $112,196, $2,300,408 $2,300, $7,766,263 $7,766,263 63, (ACRES) 63, (ACRES) $301,481,125 $301,481, $66,081,568 $66,081, $17,752,070 $17,752, $11,033,566 $11,033, $15,649,438 $15,737, $2,136,976 $2,136, $3,844,693 $3,844,693 X: EXEMPT S: SPECIAL 2 2 $47,371 $47,371 ERROR: $540,289,697 $540,377,392 EXEMPT PROPERTY MARKET ON ROLL S PAGE $36,720,869 $36,720,869 $577,098,261

20 Comptrollers Audit Report 12/18/2012 Page:6 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SBU(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR $985,588 $985, $768,109 $768,109 5, (ACRES) 5, (ACRES) $26,059,741 $26,059,741 L ONLY) E: REAL, FARM $2,345,081 $2,345,081 RANCH 1 1 $216,102 $216,102 G: REAL, OIL, GAS, H: TANGIBLE J: REAL & 1 1 $6,820 $6,820 L: TANGIBLE 1 2 $4,250 $4,250 M: TANGIBLE 3 3 $25,770 $25,770 N: PERSONAL X: EXEMPT S: SPECIAL 1 1 $0 $0 ERROR: $30,411,461 $30,411,461 EXEMPT 1 1 $1,058 $1,058 PROPERTY MARKET ON ROLL S PAGE $30,412,519

21 Comptrollers Audit Report t 12/18/2012 Page: 7 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SCO(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $16,327,746 $16,327, $942,584 $942,584 23, (ACRES) 23, (ACRES) $77,753,621 $77,753, $21,650,787 $21,650, $3,048,612 $3,048, $35,057 $35, $6,852,917 $6,934, $835,787 $943, $307,375 $266,825 X: EXEMPT S: SPECIAL ERROR: $127,754,486 $127,902,867 EXEMPT PROPERTY MARKET ON ROLL S PAGE $3,596,954 $3,596,954 $131,499,821

22 Comptrollers Audit Report t2/18/2012 Page:8 Appraisal Tax Year: 2012 Williamson Count - Taxing Units: STH(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $59,516,747 $59,710, $614,152 $614, $4,116,863 $4,116,863 85, (ACRES) 85, (ACRES) $273,958,463 $273,956, $78,276,956 $78,276, $8,690,688 $8,690, $2,134,211 $2,134, $17,483,645 $17,483, $6,245,961 $6,275, $903,212 $903,212 X: EXEMPT S: SPECIAL 1 1 $54,474 $54,474 ERROR: $451,995,372 $452,215,952 EXEMPT PROPERTY MARKET ON ROLL S PAGE $24,705,960 $24,709,386 $476,925,338

23 Comptrollers Audit Report 12/18/2012 Page:9 Appraisal Tax Year: 2012 Williamson Count Taxing Units: STD(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR $3,148,685 $3,148, $95,655 $95,655 9, (ACRES) 9, (ACRES) $30,296,942 $30,296,942 L ONLY) E: REAL, FARM $8,032,523 $8,032,523 RANCH 1 1 $25,596 $25,596 G: REAL, OIL, GAS, H: TANGIBLE J: REAL & $1,608,471 $1,608,471 L: TANGIBLE 4 4 $60,168 $60,168 M: TANGIBLE 3 3 $44,029 $44,029 N: PERSONAL X: EXEMPT S: SPECIAL ERROR: $43,312,069 $43,312,069 EXEMPT PROPERTY MARKET ON ROLL S PAGE $43,312,069

24 Comptrollers Audit Report 12/18/2012 Page:10 Appraisal Tax Year : 2012 Williamson Count Taxing Units: STA(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $450,268,219 $450,279, $21,899,655 $21,899, $14,097,254 $14,097,254 41, (ACRES) 41, (ACRES) $183,124,932 $183,121, $41,960,564 $42,048, $193,407,612 $193,398, $30,326,232 $30,805, $103,073,398 $103,686, $1,047,535 $1,047, $2,667,219 $2,667,219 X: EXEMPT S: SPECIAL $5,287,003 $5,287,003 ERROR: $1,047,159,623 $1,048,339,023 EXEMPT PROPERTY MARKET ON ROLL S PAGE $185,088,296 $185,060,051 $1,233,399,074

25 Comptrollers Audit Report 12/18/2012 Page:11 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SRR(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $9,569,065,896 $9,568,968, $1,646,145,697 $1,646,144, $357,289,477 $358,445,140 15, (ACRES) 15, (ACRES) $544,504,985 $545,179, $10,686,651 $10,686, $3,487,629,808 $3,485,358, $166,894,078 $168,207, $1,006,036,872 $1,018,706, $3,323,281 $3,323, $104,967,943 $104,967,943 X: EXEMPT S: SPECIAL $55,401,000 $55,383,670 ERROR: 1 1 $56,954 $56,954 $16,952,002,642 $16,965,428,221 EXEMPT PROPERTY MARKET ON ROLL S PAGE $1,636,475,891 $1,637,628,662 $18,603,056,883

26 Comptrollers Audit Report 12/18/2012 Page: 12 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SPF(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR $9,159,081 $9,159, $393 $ (ACRES) 0.00 (ACRES) $0 $0 L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & 3 3 $4,309 $4,309 L: TANGIBLE 1 1 $1,324 $1,324 M: TANGIBLE N: PERSONAL X: EXEMPT S: SPECIAL ERROR: $9,165,107 $9,165,107 EXEMPT PROPERTY MARKET ON ROLL S PAGE $9,165,107

27 Comptrollers Audit Report 12/18/2012 Page: 13 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SLX(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR 5 5 $251,734 $251, $288,472 $288,472 1, (ACRES) 1, (ACRES) $3,243,914 $3,243,914 L ONLY) E: REAL, FARM 9 9 $1,292,594 $1,292,594 RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & 1 1 $27,941 $27,941 L: TANGIBLE 1 1 $421 $421 M: TANGIBLE 3 3 $20,630 $20,630 N: PERSONAL X: EXEMPT S: SPECIAL ERROR: $5,125,706 $5,125,706 EXEMPT PROPERTY MARKET ON ROLL S PAGE $5,125,706

28 Comptrollers Audit Report t12/18/2012 Page: 14 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SLH(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $785,283,291 $785,251, $2,288,451 $2,288, $64,779,884 $64,779,884 49, (ACRES) 49, (ACRES) $465,891,281 $465,891, $92,079,032 $92,079, $92,558,528 $92,558, $17,463,571 $17,463, $30,630,645 $31,940, $4,818,085 $4,816, $16,696,759 $16,696,759 X: EXEMPT S: SPECIAL $698,491 $698,491 ERROR: $1,573,188,018 $1,574,464,180 EXEMPT PROPERTY MARKET ON ROLL S PAGE $75,725,862 $75,725,862 $1,650,190,042

29 Comptrollers Audit Report 12/18/2012 Page: 15 Appraisal Tax Year: 2012 Williamson Count Taxing Units: SJA(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $565,050,428 $565,063, $9,101,364 $9,101, $14,212,387 $14,212,387 44, (ACRES) 44, (ACRES) $308,302,679 $308,263, $56,236,288 $56,236, $53,690,524 $53,690, $11,685,306 $11,685, $45,348,165 $46,657, $1,563,845 $1,563, $7,377,735 $7,364,935 X: EXEMPT S: SPECIAL 6 6 $1,289,999 $1,289,999 ERROR: $1,073,858,720 $1,075,128,928 EXEMPT PROPERTY MARKET ON ROLL S PAGE $54,174,144 $54,174,144 $1,129,303,072

30 Comptrollers Audit Report 12/18/2012 Page: 16 Appraisal Tax Year: 2012 Williamson Count - Taxing Units: SLE(ARB Approved) **** BREAKDOWN OF **** PRIOR NO. OF UNITS NO. OF UNITS PRIOR L ONLY) E: REAL, FARM RANCH G: REAL, OIL, GAS, H: TANGIBLE J: REAL & L: TANGIBLE M: TANGIBLE N: PERSONAL $6,011,609,443 $6,011,513, $289,080,950 $289,080, $221,421,542 $220,813,974 18, (ACRES) 18, (ACRES) $558,973,579 $564,634, $41,679,514 $41,941, $1,141,501,379 $1,140,210, $58,997,756 $59,338, $369,256,956 $393,377, $3,227,203 $3,227, $68,753,551 $68,753,551 X: EXEMPT S: SPECIAL $3,396,764 $3,396,764 ERROR: $8,767,898,637 $8,796,288,683 EXEMPT PROPERTY MARKET ON ROLL S PAGE $886,781,805 $888,044,290 $9,684,332,973

31 School District Codes SBA Bartlett ISD SBU Burnet ISD SCO Coupland ISD SFL. Florence ISD SGT Georgetown ISD SGR Granger ISD SHU Hutto ISD SJA. Jarrell ISD SLE. Leander ISD SLX. Lexington ISD SLH. Liberty Hill ISD SPF. Pflugerville ISD SRR Round Rock ISD STA Taylor ISD STD Thorndale ISD STH Thrall ISD