Dimmit Central Appraisal District Annual Report

Transcription

1 Dimmit Central Appraisal District 2011 Annual Report

2 Table of Contents Introduction 2011 Tax Information Exemption Data... State Category Codes Certified Totals. Legislative Changes.. Ratio Studies

3 2011 ANNUAL REPORT The Dimmit Central Appraisal District is a political subdivision of the State of Texas. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirement of the appraisal district. Members of the Board of Directors are elected by the taxing units within the boundaries of Dimmit County and must live within the district two years prior to serving on the board. The Chief Appraiser is appointed by the Board of Directors and is the chief administrator of the appraisal district. The local taxing units such as your County, School, Cities, Hospital District, and Groundwater Conservation District set a tax rate from your property tax appraisal issued by the Appraisal District. The Dimmit CAD serves the following taxing units: Dimmit County Carrizo Springs ISD City of Carrizo Springs City of Big Wells Winter Garden Groundwater District Dimmit Regional Hospital City of Asherton The District maintains approximately 21,429 parcels with property types of residential, commercial, business, utilities, and pipelines. If you have questions about information contained in this report, contact Norma Carrillo, Chief Appraiser. carrillo dimmitcadcajsbcglobal.net Phone (830)

4 Dimmit County 2011 TAX HEADER & EXEMPTION INFORMATION TAXING UNIT TAX RATE / S100 VALUE EXEMPTIONS DIMMIT COUNTY M&O =.3500 I&S =.1100 TAX RATE =.4600 HOMESTEAD =20% OVER-6S = 5,000 DISABLED VET= SEE TABLE CARRI2OSPGS C.I.S.D M&O = 1.04 I&S =.03 TAX RATE = 1.07 HOMESTEAD = 20% + 15,000 OVER-6S =$10,000 OV-65 LOCAL OPTION =$13,000 DISABILITY =$10,000 DISABLED VET - SEE TABLE CITY OF CARR1ZO M&O =.3069 I&S =.1100 TAX RATE =.4169 OVER-65 = $10,000 DISABLED VET = SEE TABLE CITY OF ASHERTON M&O =.4600 I&S =.00 TAX RATE =.4600 OVER-65 = $10,000 DISABLED VET = SEE TABLE CITY OF BIG WELLS M&O =.4927 I&S TAX RATE =.4927 OVER-65 =$3,000 DISABLED VET = SEE TABLE WINTERGARDEN GROUND WATER CONS DISTRICT M&O = I&S.025 TAX RATE =.025 DISABLED VET = SEE TABLE DIMMIT REGIONAL HOSPITAL DISTRICT M&O I&S TAX RATE =.1000 DISABLED VET = SEE TABLE 20% Homestead is from Market Value; but NO less than $5,000 DVHS=Disabled Veteran Homestead = 100% exemption on homestead Disabled Veteran Exemption Table DV1=10% - 29% disabled = $ 5,000 exemption DV2=30% - 49% disabled = $ 7,500 exemption DV3=50% - 69% disabled = $10,000 exemption DV4= 70% - 100% disabled = $12,000 exemption OVER 65 & > 9% disabled = $12,000 exemption

5 Exemption Data The district has various exemptions for which taxpayers may qualify, such as the standard residential homestead exemption and the over-65 residential homestead exemption. You may only apply for residence homestead on one property in a tax year. A homestead may include up to 20 acres of land you actually use in the residential use (occupancy) of your home. To qualify for a homestead exemption., you must own and reside in your home on January 1 of the tax year. The age 65 or older or disability exemption for school taxes includes a school tax limitation or ceiling. Some taxing units such as county and cities have exemptions and tax ceilings limits. The filing of this application is between January 1 and April 30. You may file a late homestead exemption if you file it no later than one year after the date taxes become delinquent. There is also a Transfer of Tax Limitation or Ceiling Certificate if you move out of the county. This can transfer to the new county in which you reside.

6 Code A Dl Category Name Real Property: Single-family Residential Real Property: Multi-family Residential Real Property: Vacant Lots and Tracts Real Property: Qualified Agricultural Land Description Houses, condominiums and mobile homes located on land owned by the occupant Residential structures containing two or more dwelling units belonging to one owner. Includes apartments but not motels or hotels. Unimproved land parcels usually located within or adjacent to cities with no minimum or maximum size requirement All acreage qualified for productivity valuation under Texas D2 Real Property: Non-Qualified Land Acreage that is not qualified for productivity valuation and is rural in nature. Fl F2 H Real Property: Farm and Ranch Improvements Real Property: Commercial Real Property: Industrial Oil, Gas and Other Minerals Tangible Personal Property: Nonbusiness Vehicles Improvements associated with land reported as Category D property, including all houses, barns, sheds, silos, garages, other improvements associated with farming or ranching and land separated from a larger tract for residential purposes. Land and improvements devoted to sales, entertainment or services to the public. Does not include utility property, which is included in Category J. Land and improvements devoted to the development, manufacturing, fabrication, processing or storage of a product, except for utility property included in Category). Producing and non-producing wells, all other minerals and mineral interests and equipment used to bring the oil and gas to the surface, not including surface rights. Privately owned automobiles motorcycles and light trucks not used to produce income.

7 LI L2 M N Real and Personal Property: Utilities Personal Property: Commercial Personal Property: Industrial Mobile Homes and Other Tangible Personal Property Intangible Personal Property Real Property: Residential Inventory Special Inventory Property Tax Assistance Division Property Classification Guide All real and tangible personal property of railroads, pipelines, electric companies, gas companies, telephone companies, water systems, cable TV companies and other utility companies. All tangible personal property used by a commercial business to produce income, including fixtures, equipment and inventory. All tangible personal property used by an industrial business to produce income, including fixtures, equipment and inventory. Taxable personal property not included in other categories, such as mobile homes on land owned by someone else. It also may include privately owned aircraft, boats, travel trailers, motor homes and mobile homes on rented or leased land. All taxable intangible property not otherwise classified. Residential real property inventory held for sale and appraised as provided by Tax Code Section Certain property inventories of businesses that provide items for sale to the public, State law requires the appraisal district to appraise these inventory items based on business's total annual sales in the prior tax year. Category S properties include dealers' motor vehicle inventory, dealers' heavy equipment inventory, dealers' vessel and outboard motor inventory and retail manufactured housing inventory.

8 DIMMIT County Property Count: 21, CERTIFIED TOTALS CAD - CENTRAL APPRAISAL DISTRICT Grand Totals As of Certlficatio 10/11/ :08:22P[\) 1,169,632,8 Land Homesite: Non Homesite: Ag Market: Timber Market: Improvement Homesite: Non Homesite: Non Real Value 10,642,640 52,335,757 1,106,654,447 Value Count Value 0 Total Land 109,660, ,248,501 Total Improvements (+) 238,909,00 Personal Property: Mineral Property: Autos: Ag Total Productivity Market Ag Use: Timber Use:.Productivity Loss: Exemption Count CH 2 DV1 ' 7 DV2 12 DV3 11 DV4 17 DV4S 3.DVHS ' 14' EX 357 EX (Prorated) 14 EX366 1,186 LIH ' 1 PC. 9. 1, ,247,686 8, ,450, ,000 Total Non Real Market Value Non Exempt Exempt 1,106,641,947 12,500 71,785, Productivity Loss 0 0 Appraised Value 1,034,856,368 11,650 Local State Total I Homestead Cap Assessed Value 263, , , , , , , , , , ,000 36, , , ,495,590 25,495, ,822 44, ,914 97, , ,745 1,310, ,31 0,370 Total Exemptions (+) 736,730,97 2,145,272,81 (-} 1,034,856,36 1,110,416,45 (-) 11,629,97 1,098,786,47 (-) 28,839,83 Net Taxable 1,069,946,64 APPROXIMATE TOTAL LEVY = NET TAXABLE * {TAX RATE / 1 00) 0.00 = 1,069,946,645 * ( / 100) Tax Increment Finance Value: Tax Increment Finance Levy: CAD/18 Pagel of 21 True Automation, Inc.

9 D1MM1T County Property Count: 21, CERTIFIED TOTALS CAD - CENTRAL APPRAISAL DISTRICT Grand Totals As of Certification 10/11/ :08:40PM State Category Breakdown State Code Description Count Acres New Value Market Market Value A B C D1 D2 E F1 F2 G1 J1 J3 J4 J5 J6 J7 L1 L2 M1 S X SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY INDUSTRIAL REAL PROPERTY OIL AND GAS WATER SYSTEMS ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-0 RAILROAD PIPELAND COMPANY CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY 3, ,899 3, , l] , ' , ,535 $3,697,601 so $1,393,821 $2,928,311 SO Qrt ->u Qn ->U <tn «t>u SO S ^fl 3>U $132,615, 64.! $5,902,71 $8,177,94 $1,106,641,94 $26,108,36 $60,160, 99 i $38,266,61 $430,09 $490,771,31 $17,00 $18,835,13 $5,029,68 i $168,42 ( $37,879,49:; $793,52 3 $22,955,94 J $158,715,57) $6,051,55') $157,34. $25,593,50 Totals 840, $8,710,536 $2,145,272,81 ) CAD/18 Page 2 of 21 True Automation, Inc

10 DIMMIT County Property Count: 21, CERTIFIED TOTALS CAD - CENTRAL APPRAISAL DISTRICT Effective Rate Assumption As of Certificatiop 10/11/ :08;40PM New Value TOTAL NEW VALUE MARKET: $8,710,536 TOTAL NEW VALUE TAXABLE: $8,707^043 New Exemptions i t Exemption Description Count EX TOTAL EXEMPTION Market Value EX366 HOUSE BILL Market Value ABSOLUTE EXEMPTIONS VALUE LOSS Exemption Description Count DV4 Disabled Veterans 70% - 100% 1 PARTIAL EXEMPTIONS VALUE LOSS 1 TOTAL EXEMPTIONS VALUE LOSS $255,451. $1,200,888 $1,456,339 i Exemption Amount $12,000 $12,000 $1,468,33? New Ag /Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption 1,894 $59,778 $6,140 Category A Only Count of HS Residences Average Market Average HS Exemption 1,690 $55,023 $5,439 Average Taxab e $53,63 Average Taxab e $49,584 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 24 $6,349, $5,426,865 CAD/18 Page3 of 21 True Automation, Inc

11 DIMMIT County Property Count: 1, CERTIFIED TOTALS CAS - CITY OF ASHERTON Grand Totals As of Certificatio 10/11/ :08:22P Land Hornesite: Non Hornesite: Ag Market: Timber Market Improvement Hornesite: Non Hornesite: Non Real Personal Property; Mineral Property: Autos: Ag Total Productivity Market Ag Use: Timber Use; Productivity Loss: Exemption Count.DV2 2 DV3 1 DV4 3 DVHS 3 EX 60 EX (Prorated) 3. EX366 3 OV OV65S 1 Value 463,078 1,203,375 88,074 0 Total Land Value Count Value 9,004,635 5,143,380 Total Improvements 59 1,675, Total Non Real Market Value Non Exempt Exempt 88, ,231 0 Productivity Loss 0 0 Appraised Value 84,843 0 Homestead Cap Assessed Value Local State Total 0 19,500 19, ,000 10, ,337 18, , , , , ,100,202 1,100, ,000 10,000 Total Exemptions (+) 1,754,52 (+) 14,148,01 (+) 1,675,97 17,578,51 C-) 84,84 17,493,66 C-) 786,08 16,707,58 (-) 2,143,82 Net Taxable 14,563,75 APPROXIMATE TOTAL LEW = NET TAXABLE * (TAX RATE / 100) 66, = 14,563,759 * ( / 100) Tax Increment Finance Value: Tax Increment Finance Levy; CAS/14 Page 4 of 21 True Automation, Inc.

12 D1MMIT County Property Count: 1, CERTIFIED TOTALS CAS - CITY OF ASHERTON Grand Totals As of Certificatlo 10/11/ ;08:40P State Category Breakdown State Code Description Count Acres New Value Market Market Valu C D1 G F1 J3 J4 J5 J7 L1 L2 'M1 X SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-O RAILROAD CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H TOTALLY EXEMPT PROPERTY S964 SO $163,006 SO SO $42,941 SO $12,689,27 $361,37 $386,03 $88,07 $10,22 $778,93 $473,94 $165,40 $10,69 $275,76 $767,45 $36,12 $740,77 $794,38 Totals S $17,578,51 CAS/14 Page 5 of 21 True Automation, Inc

13 DIMM1T County Property Count: 1, CERTIFIED TOTALS CAS - CITY OF ASHERTON Effective Rate Assumption As of Certification 10/11/ :08;40PM TOTAL NEW VALUE MARKET: TOTAL NEW VALUE TAXABLE: New Value $205,947 $205,947 New Exemptions Exemption Description Count EX366 HOUSE BILL ABSOLUTE EXEMPTIONS VALUE LOSS 2010 Market Value $132, ,49 Exemption Description Count Exemption Amount OV65 OVER 65 $30,00 PARTIAL EXEMPTIONS VALUE LOSS $30,00 ) TOTAL EXEMPTIONS VALUE LOSS $162,49) New Ag / Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxab i ,232 Category A Only $3,433 $34,79 Count of HS Residences Average Market Average HS Exemption Average Taxab e ,232 $3,433 $34,79 "Count of Protested Properties Lower Value Used fotal Market Value rotafvaiue Used $279, $279,765 CAS/14 Page 6 of 21 True Automation, Inc

14 DIMMIT county.property Count: CERTIFIED TOT CBW - CITY OF BIG WELL 5 Grand Totals AT c As of Certificatlo 10/11/ :08:22Pr Land Value Homesite; 243,080 Non Homesite: 876,236 Ag Market: 0 Timber Market: 0 Total Land (+) 1,119,31 Improvement Value Homesite: 3,824,638 Non Homesite: 3,659,698 Non Real Count Value Personal Property: ,125 Mineral Properly: 0 0 Autos:. 0 0 Ag Non Exempt Exempt Total Productivity Market: 0 0 Ag Use: 0 0.Timber Use: 0 0 Productivity Loss: 0 0 Exemption Count Local State Total DV ,000 12,000.DVHS ,936-77,936 EX , ,869 EX (Prorated) EX LIH , ,745 OV , ,000 Total Improvements {+) 7,484,33 Total Non Real (+) 613,12 Market Value = 9,216,77' Productivity Loss (-) Appraised Value = 9,216,77 Homestead Cap (-) 287,86 Assessed Value = 8,928,90 Total Exemptions (-) 1,244,16 Net Taxable = 7,684,74: APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 1 00) 37, = 7,684,743 * ( / 100) Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 CBW/15 Page 7 of 21 True Automation, Inc

15 DIMMIT County Property Count: CERTIFIED TOTALS CBW - CITY OF BIG WELLS Grand Totals As of Certificatio 10/11/ :08:40PM State Category Breakdown State Code Description Count Acres New Value Market Market Valu C D2 F1 J3 J4 J7 L1 L2 M1 X SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT NON-QUALIFIED LAND COMMERCIAL REAL PROPERTY ELECTRIC COMPANY {INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-0 CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H TOTALLY EXEMPT PROPERTY $197,650 $23,646 SO $54,370 $6,084,52 $418,58 $446,09 $21,66 $648,30: $293,55 $189,94 $1,60 $77,56 $84, ,66 $722,41 Totals $275,666 $9,216,77 CBW/15 Page 8 of 21 True Automation,!ne

16 DIMMIT County Property Count: CERTIFIED TOTALS As Df Certificatl CBW - CITY OF BIG WELLS Effective Rate Assumption 10/11/ :08:40PM New Value TOTAL NEW VALUE MARKET: $275,666 TOTAL NEW VALUE TAXABLE: $275,666 New Exemptions Exemption Description EX366 HOUSE BILL 366 Count Market Value ABSOLUTE EXEMPTIONS VALUE LOSS $62,58 $62,58 Exemption Description Count Exemption Amount PARTIAL EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $62,58 1 New Ag / Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxab 134 $27,864 $2,148 Category A Only $25,71 5' Count of HS Residences Average Market Average HS Exemption Average Taxab 134 ' $27,864 $2,148 $25,71 Lower Value Used Count of Protested Properties Total Market Value Total Value Used.CBW/15 Page 9 of 21 True Automation, Inc

17 D1MM1T County Property Count: 3, CERTIFIED TOTALS CCS - CITY OF CARRIZO SPRINGS Grand Totals As of Certificatio 10/11/ ;08:22Pfi Land Homesite:. Non Homesite: Ag Market Timber Market: Improvement Value 6,097,341 11,411, ,011 0 Total Land Value (+) 18,479,30 Homesite; 'Non Homesite: Non Real Count 57,723,580 51,640,197 Total Improvements Value (+) 109,363,77 Personal Property: Mineral Property: Autos: Ag. Total Productivity Market Ag Use: Timber Use: Productivity Loss: Exemption Count CH 2 DV1 3 DV2 5. DV3 7 DV4 9 DV4S 3 DVHS 8 EX 127 EX (Prorated) 6 EX OV OV65S ,888, Total Non Real Market Value Non Exempt Exempt 970, ,595 0 Productivity Loss 0 0 Appraised Value 948,416 0 Local State Total 350, ,411 Homestead Cap. Assessed Value 0 29,000 29, ,500 55, ,000 74, ,519 99, ,000 36, , , ,699,000 11,699, ,455 34, ,684 3, ,987,504 3,987, , ,000 Total Exemptions (+) 19,888,01 147,731,09 {-) 948,41 146,782,68' (-) 6,071,29 140,711,38 (-) 17,072,20 Net Taxable 123,639,18 APPROXIMATE TOTAL LEVY = NET TAXABLE* (TAX RATE / 100) 515, = 123, 639, 182 '( ) Tax Increment Finance Value; Tax Increment Finance Levy: CCS/13 Page 10 of 21 True Automation, Inc

18 DIMMIT county Property Count: 3, CERTIFIED TOTALS CCS - CITY OF CARRIZO SPRINGS Grand Totals State Category Breakdown As of Certificatio i 10/11/ :40PM State Code Description Count Acres New Value Market Market Valu A B C D1 D2 6 F1 J3 J4 J5 J7 L1 L2 M1 S X SINGLE FAMILY. RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-O RAILROAD CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY 1, $1,309,662 $196,325 $370,946 SO $82.990,48 ) $5,013,752 $2,360,993 $970,011 $764,103 $177, ,236,98 $1,479,216 $938,950 $3,277 $139, ,428,91 i $3,706,20 } $1,664,79; $153,92! $11,702,684 Totals $1,876,933 $147,731,097 CCS/13 Page 11 of 21 True Automation, Inc

19 DIMMIT County Property Count: 3, CERTIFIED TOTALS CCS - CITY OF CARRIZO SPRINGS Effective Rate Assumption New Value TOTAL NEW VALUE MARKET: $1,876,933 TOTAL NEW VALUE TAXABLE: $1,866,959 As of Certification 10/11/ :08:40PM Exemption Description EX TOTAL EXEMPTION EX366 HOUSE BILL 366 New Exemptions count Market Value Market Value ABSOLUTE EXEMPTIONS VALUE LOSS $204,576 $11,945 $21 6,521 Exemption Description Count Exemption Amount DV4 Disabled Veterans 70% -100% 1 $12,000 OV65 OVER '$160,000 PARTIAL EXEMPTIONS VALUE LOSS. 17 $172,000 TOTAL EXEMPTIONS VALUE LOSS $388,52^ New Ag /Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxab e 1, ,199 $5,970 Category A Only $53,22 ) Count of HS Residences Average Market Average HS Exemption Average Taxab e 1,014 $59,214 $5,987 $53,22 ' Count oi Protested Properties Lower Value Used Total Market Value Total Value Used $2,289, ,269,500 CCS/13 Page 12 of 21 True Automation, Inc

20 DIMMIT County 2011 CERTIFIED TOTALS As of Certificate Property Count: 21,427 GDM - DIMMIT COUNTY Grand Totals 10/11/ :08:22Pr Land Value Homesite: - 10,642,640 Non Homesite: 52,335,757 Ag Market 1,106,654,447 Timber Market: 0 Total Land (+) 1,-j 69,632,844 Improvement Value Homesite: 109,660,500 Non Homesite: 129,181,364 Non Real Count Value.Personal Property: 1, ,247,686 Mineral Property: ' 8, ,450,288 Autos: 2 33,000 Ag Non Exempt Exempt Total Improvements (+) 238,841,86- Total Non Real (+) 736,730,97 MarketValue = 2,145,205,68.Total Productivity Market 1,1 06,641,947 12,500 AgUse; 71,785, Timber Use: 0 0 Productivity Loss: 1,034,856, ,650 Exemption Count Local State Total CH 2 350, DV ,000 63,000 DV , ,161.DV , ,850 DV , ,524 DV4S ,000 36,000 DVHS , ,252 EX ,495,590 25,495,590.EX (Prorated) 14, 0 44,822 44,822 EX366 1, ,914 97,914 HS 1,974 23,851, ,851,235 LIH , ,745 OV ,722, ,722,404 OV65S , ,000 PC 9 1,310, ,310,370 Productivity Loss (-) 1,034,856,36 Appraised Value - 1,11 0,349,31 Homestead Cap (-) 1 1,629,97 Assessed Value = 1,098,719,33 Total Exemptions (-) 56,610,27 Net Taxable 1,042,109,06 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 4,793, = 1,042,109,060 * ( /100) Tax Increment Finance Value; Tax Increment Finance Levy: GDM/10 Page 13 of 21 True Automation, Inc

21 DIMMIT County Property Count: 21, CERTIFIED TOTALS GDM - DIMMIT COUNTY Grand Totals As of Certification 10/11/ :08:40PM State Code Description State Category Breakdown Count Acres New Value Market t MarKet Value A B C D1 D2 E F1 F2 G1 J1,J3 J4 J5 J6 J7 L1 L2 M1 S X - SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY INDUSTRIAL REAL PROPERTY OIL AND GAS WATER SYSTEMS ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-O RAILROAD PIPELAND COMPANY CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY 3, ,899 3, , J21 14, ' , ,535 $3,697,601 $1,393,821 $2,928,311 SO - - $690,803 $132,548,505 $5,902,71 $8,177,94$ $1,106,641,947 $26,108,362 $60,160,998. $38,266,610 $430,098 $490,771,316 $17,000 $18,835,132 $5,029,683 $168,429 $37,879,492 i $793,529 $22,955,94 $158,715,57 $6,051, ,34 $25,593,504 Totals _ 840, $8,710,536 $2,145,205,68 GDM/10 Page 14 of 21 True Automation, Inc

22 D1MMIT County Property Count: 21, CERTIFIED TOTALS GDM - DIMMIT COUNTY Effective Rate Assumption New Value As of Certification 10/11/ :08:40PM TOTAL NEW VALUE MARKET: TOTAL NEW VALUE TAXABLE: $8,710,536 $8,288,602 New Exemptions Exemption Description Count EX EX366 TOTAL EXEMPTION HOUSE BILL ABSOLUTE EXEMPTIONS VALUE LOSS 2010 Market Value 2010 Market Value $255,45 31,200,88 $1,456,33 Exemption Description Exemption Amount I DV4 HS OV65 Disabled Veterans 70% - 100% HOMESTEAD OVER PARTIAL EXEMPTIONS VALUE LOSS 75 TOTAL EXEMPTIONS VALUE LOSS $12,00 $933, ,00 $1,050,99 $2,507,33 New Ag / Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Average Market "Count of HS Residences Average HS Exemption Average Taxab 1,894 $59,778 Category A Only $18,506 $41,27 "Count of HS Residences Average Market Average HS Exemption Average Taxab 9 1,690 $55,023 $16,884 $38,13 Lower Value Used "Count of Protested Properties Total Market Value Total Value Used 24 $6,349, $5,403,519 GDM/10 Page 15 of 21 True Automation, Inc

23 .DIMWIT county 2011 CERTIFIED TOTALS As of Certificat' RHD - DIMMIT REGIONAL HOSPITAL DISTRICT Property Count: 21,427 Grand Totals 10/11/ :08:22PM Land Value HomeSite: 10,642,640 Non Homesite: 52,335,757 Ag Market 1,106,654,447 Timber Market 0 Total Land (+) 1,169,632,844 Improvement Value Homesite: 109,660,500 Non Homesite: 129,230,140 Non Real. Count Value personal Property: - 1, ,247,686 Mineral Property: 8, ,450,288 Autos: 2 33,000 Ag Non Exempt Exempt Total Improvements (+) 238,890,64 Total Non Real (+) 736,730,97 MarketValue - 2,145,254,45 Total Productivity Market 1,106,641,947 12,500 AgUse: ' 71,785, Timber Use: 0 0 Productivity Loss:.. 1,034,856, ,650 Exemption Count Local State Total CH 2 350, ,411 DV ,000 ' 63,000 DV , ,161 DV , ,850 DV , ,524 DV4S ,000 36,000 DVHS , ,252 EX ,495,590 25,495,590 'EX (Prorated) 14 ' 0 44,822 44,822 EX366 1, ,914 97,914 LIH , ,745 PC 9 1,310, ,310,370 Productivity Loss (-} 1,034,856,36 Appraised Value - 1,11 0,398,09 Homestead Cap (-) 1 1,629,97 Assessed Value = 1,098,768,11 Total Exemptions (-) 28,926,63 Net Taxable = 1,069,841,47 'APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 1,069, = 1,069,841,475 * ( / 100) Tax Increment Finance Value: 0 Tax Increment Finance Levy; RHD/61549 Page 16 of 21 True Automation, Inc.

24 DIMMIT County 2011 CERTIFIED TOTALS As of Certification RHD - DIMMIT REGIONAL HOSPITAL DISTRICT ; 'Property Count: 21,427 '. Grand Totals 10/11/ :08:40PM- Description State Category Breakdown ' \e Code i Count Acres New Value-Market Market Value A B C D1 D2 E F1 F2 G1 J1 J3 J4 J5 J6 J7 L1 L2 M1 S X SINGLE FAMILY' RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY INDUSTRIAL REAL PROPERTY OIL AND GAS WATER SYSTEMS ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-O RAILROAD PIPELAND COMPANY CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY 3, ,899 3, , ^121 14, , ' ,535 $3,697,601 $1,393,821 $2,928,311 SO $690,803 $132,613,142 $5,902,713 $8,177,943 $1,106,641,947 $26,108,362 $60,160,99? $38,266,61 ) $430,09 i $490,771,31 i $17,00 1 $18,835,13 $5,029,68 $168,42) $37,879,49 $793,52 i $22,955,94)' $158,715,57 $6,035,69 i $157,34! $25,593,50 \! Totals 840,168,2827 $8,710,536 RHD/61549 Page 17 of 21 True Automation, Inc

25 DIMMIT County Property Count: 21, CERTIFIED TOTALS RHD - DIMMIT REGIONAL HOSPITAL DISTRICT Effective Rate Assumption As of Certification' 10/11/ :08:40PM New Value TOTAL NEW VALUE MARKET: TOTAL NEW VALUE TAXABLE:,710,536,707,043 New Exemptions Exemption Description Count EX TOTAL EXEMPTION 9 EX366 HOUSE BILL ABSOLUTE EXEMPTIONS VALUE LOSS 2010 Market Value 2010 Market Value $255,453 $1,198,198 31,453,649 I Exemption Description Count Exemption Amount DV4 Disabled Veterans 70% - 100% 1 PARTIAL EXEMPTIONS VALUE LOSS 1 TOTAL EXEMPTIONS VALUE LOSS $12,000. $12,000 $'1,465,649 New Ag / Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E "Count of HS Residences Average Market Average HS Exemption Average Taxab 1,894 $ 59,778 Category A Only $6,140 $53,63 Count of HS Residences Average Market Average HS Exemption Average Taxab e I 1,690 $55,023 $5,439 $49,584 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 24 $6,349, $5,426,865 RHD/61549 Page 18 of 21 True Automation, Inc

26 DIMMIT county 2011 CERTIFIED TOTALS As Df Certificatio SWD - WINTERGARDEN GROUND WATER CONSERVATION DISTRICT Property Count: 21,428 Grand Totals 10/11/ :08:22PW Land Value Homesite: _ 10,642,640 Non Homesite: 52,335,757 Ag Market: 1,1 06,654,447 Timber Market: 0 Total Land (+) 1,169,632,84 Improvement Value 'Homesite: 109,660,500 Non Homesite: 1 29,230,762 Non Real Count Value Personal Property: 1, ,247,686 Mineral Property: ' - ' 8, ,450,288 Autos: 2 33,000 Ag Non Exempt Exempt Total Improvements [+} 238,891,26 Total Non Real (+) 736,730,97 Market Value = 2,145,255,08 Total Productivity Market 1, ,947 12,500 AgUse; 71,785, Productivity Loss (-) 1,034,856,36 Timber Use: 0 0 Appraised Value = 1,110,398,71 Productivity Loss; 1,034,856, ,650 Homestead Cap (-) 1 1,629,97 Assessed Value = 1,098,768,73 Exemption Count Local State Total CH 2 350, ,411 DV ,000 63,000 DV , ,161 DV , ,850 'DV , ,524 DV4S ,000 36,000 DVHS , ,252 EX ,495,590 25,495,590 EX (Prorated) ,822 44,822 'EX366 ' 1,186 ' 0 97,914 97,914 LIH , ,745 PC 9 1,310, ,310,370 Total Exemptions (-) 28,926,63 Net Taxable = 1,069,842,09 APPROXIMATE TOTAL LEVY = NET TAXABLE - (TAX RATE / 1 00) 267, = 1,069, * ( / 1 00) Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 SWD/16. Page 19 of 21 True Automation, Inc.

27 DIMMIT county CERTIFIED TOTALS As of Certificatio i SY/D - WINTERGARDEN GROUND WATER CONSERVATION DISTRICT Property Count: 21,428 GrandTotals 10/11/ :08:40PM State Category Breakdown State Code Description Count Acres New Value Market Market Valu A B C D1 D2 E F1 F2 G1 J1 J3 -J4 J5 J6 J7 L1 '12 M1 S X SINGLE FAMILY RESIDENCE MULTIFAMILY RESIDENCE VACANT LOT QUALIFIED AG LAND NON-QUALIFIED LAND FARM OR RANCH IMPROVEMENT COMMERCIAL REAL PROPERTY INDUSTRIAL REAL PROPERTY OIL AND GAS WATER SYSTEMS ELECTRIC COMPANY (INCLUDING CO-OP) TELEPHONE COMPANY (INCLUDING CO-0 RAILROAD PIPELAND COMPANY CABLE TELEVISION COMPANY COMMERCIAL PERSONAL PROPERTY INDUSTRIAL PERSONAL PROPERTY TANGIBLE OTHER PERSONAL, MOBILE H SPECIAL INVENTORY TAX TOTALLY EXEMPT PROPERTY 3,434 $3,697, SO 2,899 3, , ,121 14, $1,393, $2,928, SO 7,045 SO 1 43 ' 14 $o 11 $o 94 SO 6 so 561 SO $690, ,535 SO $132,597,90 $5,902,71 $8,177,94 $1,106,641,94 $26,108,36 $60,160,995 $38,266,61 5 $430,09 $490,771,31 5 $17,00) $18,835,13 $5,029,68 $168,423 $37,879,49 $793,52 ) $22,955,94 ) $158,715,57!' $6,051,55 $157,34 $25,593,504 Totals 840, $8,710,536 $2,145,255,08) SWD/16 Page 20 of 21 True Automation, tnc,

28 DIMM1T County Property Count: 21, CERTIFIED TOTALS As of Certification SWD - WINTERGARDEN GROUND WATER CONSERVATION DISTRICT Effective Rate Assumption 10/11/ :08:40PM New Value TOTAL NEW VALUE MARKET: TOTAL NEW VALUE TAXABLE: $8,710,536 $8,707,043 New Exemptions.Exemption Description Count EX EX366 TOTAL EXEMPTION HOUSE BILL ABSOLUTE EXEMPTIONS VALUE LOSS 2010 Market Value 2010 Market Value $255,45 $1,200,88 1 $1,456,33 Exemption Description Count Exemption Amount DV4 Disabled Veterans 70% - 100% 1 $12,00 PARTIAL EXEMPTIONS VALUE LOSS 1 $12,00') TOTAL EXEMPTIONS VALUE LOSS $1,468,33 New Ag / Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxab.e 1,894 $59,778 Category A Only "Count of HS Residences Average Market Average HS Exemption $53,63 Average Taxab j 1,690 $55,023 $5, ,58 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 24 $6,349, $5,426,865 SWD/16 Page 21 of 21 True Automation, Inc

29 Legislative Changes The following information contains an excerpt of Legislative changes that have come into effect throughout the year of 2011 and can be found at the Texas Comptroller of Public Accounts website, l.pdf Section 11,43 HB 252 amends subsection (j) to acquire that an applicant state that he or she does not claim an exemption on another residence homestead in or outside of Texas. A residence homestead exemption application must include a copy of a driver's license or state identification card and must include a vehicle registration receipt. If the applicant does not own a vehicle, he or she must provide an affidavit to that effect and a copy of a utility bill for the property in the applicant's name. The application must be signed by the applicant. Subsection (n) is added to prohibit a chief appraiser from allowing a homestead exemption unless the addresses on the required forms of identification match and also match the address for which the exemption is claimed. Subsection (o) is added to require that residence homestead applicants who are age 65 or older or disabled and who are not specifically identified on a deed or other recorded instrument must provide an affidavit or other compelling evidence of ownership. Effective September 1, 2011, but applies only to a residence exemption application filed on or after the effective date. Section SB 516 amends subsection (a) to require the chief appraiser to accept and approve or deny an application for an exemption under Section for the surviving spouse of a disabled veteran after the deadline for filing has passed, if the application for the exemption is filed not later than one year after the delinquency date for the taxes on the homestead. January 1, 2012, contingent on voter approval ofsjr 14 Section HB252 amends subsection (a) to add a payment receipt and a sworn affidavit to the types of acceptable documentation required to verify ownership of a manufactured home for the purpose of obtaining a residence homestead exemption. The sworn affidavit is required to state that the applicant is the owner of the manufactured home; the seller of the manufactured home did not provide the applicant with a purchase contract; and the applicant could not locate the seller after making a good-faith effort.

30 The bill amends subsection (a-1) to clarify that a CAD may rely on the computer records of TDHCA to verify an applicant's ownership of a manufactured home and that, if the CAD makes this verification, an applicant for a residence homestead exemption on a manufactured home is not required to submit the ownership documentation that would otherwise be required. The bill amends subsection (b) to require that land on which a manufactured home is located ma}' qualify as part of the residence homestead if it is owned by one or more individuals including the applicant. The applicant must occupy the manufactured home as his or her principal residence, and the applicant must own the mobile home as demonstrated by TDHCA computer records or owner documentation. The bill amends subsection (c) to specify that an owner of land qualified as a residence homestead is entitled to obtain the homestead exemption and any.other benefit granted under this title to the owner of a residence homestead, regardless of whether the applicant has elected to treat the manufactured home as real property or personal property. The manufactured home may also be listed as real or personal property or shown on the tax rolls with the real property to which it is attached. Effective January 1, 2012, but applies only to a residence homestead exemption application fried on or after the effective date. AGRICULTURAL 1-D-l OPEN SPACE AND WILDLIFE MANAGEMENT Because of Senate Bill 771, there is a temporary recession of agricultural use during the drought. Qualified open-space land does not become ineligible for the special appraisal when a drought is declared by the Governor. The Governor has declared the necessity to cease agricultural use for longer than the normal time period. We will work with our farmers and ranchers during the drought. There are plans for a county-wide refile of the applications after the drought has diminished.

31 Ratio Studies The PROPERTY VALUE STUDY The property value study is conducted by the State Comptroller's Office to estimate the taxable property value in each school district and to measure the performance of appraisal districts. If the appraisal district is within a 5% margin of error, the State Comptroller will certify the local value to the Commissioner of Education. The findings of the study are used in the school funding formula for state aid. RATIO STUDY ANALYSIS FOR 2011 CATEGORY Single Family Residences Vacant Lots Rural Land Commercial Oil, Gas and Minerals ISD Carrizo Springs ISD Carrizo Springs ISD Carrizo Springs ISD Carrizo Springs ISD Carrizo Springs ISD RATIO.98 ' * * Not Calculated Need a minimum of 5 ratios from either (A) categories at least 25% of total CAD category value or (B) 5 ISDS or half the ISDS in the CAD, whichever is less Dimmit CAD has received local value for the school district.

32 DATE: 06/26/2012 COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX ASSISTANCE DIVISION PAGE: 001 TIME: 14:25: PROPERTY VALUE STUDY REPT: PTS427 CAD SUMMARY WORKSHEET VRSN: F 064 Dimmit NUMBER OF 2011 CAD REPT MED LEV COEFFICIENT % RATIOS W/IN % RATIOS W/IN PRICE-RELATED CATEGORY RATIOS ** APPRAISED VALUE OF APPR OF DISPERSION (+/-)10% OF MEDIAN (+/-)25% OF MEDIAN DIFFERENTIAL A. SINGLE-FAMILY ,615, RESIDENCES B. MULTI-FAMILY 0 5,902,713 * * * * * RESIDENCES C. VACANT LOTS 0 8,177,943 * * * * * D. RURAL REAL 15 1,192,911, F1. COMMERCIAL REAL 28 37,909, F2. INDUSTRIAL REAL 0 430,098 * * * * * G. OIL, GAS, ,771, MINERALS J. UTILITIES 3 62,723,265 * * * * * L1. COMMERCIAL 0 22,912,642 * * * * * PERSONAL L2. INDUSTRIAL 0 158,715,576 * * * * * PERSONAL M. OTHER PERSONAL 0 5,954,248 * * * * * O. RESIDENTIAL 0 0 * * * * * INVENTORY S. SPECIAL 0 157,346 * * * * * INVENTORY OVERALL 110 2,119,181, * NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS ** STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL