Williamson Central Appraisal District Georgetown, Texas

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

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 182,426 184,560 187,290 Residential 129,800 133,570 138,040 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 3 3 3 Administrative Services 14 14 14 Legal Services 2 2 2 Information Technology 19 19 19 Appraisal Services 26 26 26 Professional Staff Designations Registered Professional Appraisers 19 20 21 Legislative Changes HB36 HB771

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 129,106 132,861 137,288 Field reappraisal 5,249 6,282 5,286 Programmatic reappraisal 123,857 126,579 132,002 % Field Work 4.06 4.72 3.85 % Programmatic 95.94 95.28 96.15 DIVISION: New Constructions 105 118 144 Field Rechecks 347 520 669 Deed Changes 344 390 375 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 614 654 604 Inactive 973 Aircraft reappraisal 39 37 60 Renditions 11,846 12,164 12,115 Special Inventory 175 191 203 Exemptions, Special Valuations & Account Splits : Abatement process 25 13 14 Agricultural process 3,113 1,707 2,303 Field inspections Audits 1,905 645 1,472 Field Inspections Appl. 1,208 1,062 831 Historic exemption process 52 49 52 New additions In house Splits in-house 147 160 Total exemption process 3,170 3,249 3,333 GENERAL STATISTICAL INFORMATION: Appraisal notices mailed 177,109 179,484 182,567

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 8,363 6722 7851 Protests received 15,403 15,215 16,521* Online protests property owner N/A 1,325 945 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 3 3 3 Reschedules 777 750 662 ARB hearings with panel value 508 726 1,298 ARB hearings with dismissal 671 489 804 PROTESTS BY DISCIPLINE: Residential 6,657 7,992 8,530 Commercial 2,171 2,299 2,899 Business Personal Property 726 741 3,698 Land 5,633 4,064 1,066 Ag 214 117 93 Exemptions 2 2 3 *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

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 273,200 110,300 347,437 % Budget change 4.03 1.6 5.05 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 64 64 64 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 133,500 381,069 153,617 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) 207,700 208,500 212,200 Supplies & materials 226,000 242,900 163,600 Operational services 768,911 851,600 790,900 Insurance & benefits 1,003,900 1,059,200 1,055,100 Professional services 405,089 433,100 285,600 Capital expenditures 464,637 451,437 454,200 ARB 120,900 120,500 106,000 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 859,348 876,989 907,819 Schools 3,777,345 3,737,819 3,614,908 Municipalities 223,374 211,901 211,736 ESDs 78,546 78,784 74,118 Special districts 238,534 251,445 248,465 Total 6,533,237 6,495,968 6,375,983

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. www.wcad.org 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 368.1 16.07% 2. Dallas CAD 203.7 8.89% 3. Tarrant CAD 150.7 6.58% 4. Travis CAD 125.3 5.47% 5. Bexar CAD 112.8 4.92% 6. Collin CAD 87.1 3.80% 7. Denton CAD 64.0 2.80% 8. Fort Bend CAD 53.6 2.34% 9. Williamson CAD 42.6 1.86% 10. El Paso CAD 42.1 1.84% 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 0.16. STATE S 2,291.0 2012 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 0.29. El Paso CAD 12,344,481 Williamson CAD 6,877,037

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 2011. 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 0.99 11.23 Dallas CAD 0.99 7.78 1.00 7.36 Tarrant CAD Travis CAD 1.00 6.72 Bexar CAD 0.99 12.87 Collin CAD 1.00 6.95 Denton CAD 1.00 6.63 Fort Bend CAD 0.99 10.11 Williamson CAD 0.98 6.64 El Paso CAD 1.00 10.11 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 2010 105 140 Dallas CAD 2011 110 147 Tarrant CAD 2010 105 147 Travis CAD 2011 105 147 Bexar CAD 2011 105 147 Collin CAD 2011 110 147 Denton CAD 2010 110 146 Fort Bend CAD 2011 106 127 Williamson CAD 2011 114 147 El Paso CAD 2011 106 147 Average 108 144 CAD Study Year Operating Procedures Appraisal Stds. Methodology Harris CAD 2010 103 102 Dallas CAD 2011 103 102 Tarrant CAD 2010 100 101 Travis CAD 2011 103 101 Bexar CAD 2011 103 101 Collin CAD 2011 103 101 Denton CAD 2010 102 102 Fort Bend CAD 2011 87 94 Williamson CAD 2011 103 102 El Paso CAD 2011 103 103 Average 101 101

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 9.3002: 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 5.120 (a), effective January 1, 2010, and related State Comptroller rule 9.301. The Property Tax Assistance Division (PTAD) performed the reviews for 128 appraisal districts in 2010 and 125 appraisal districts in 2011. 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.

Row Labels Number of Properties Market Value Assessed Value 4051 1,614,343,505 1,540,575,981 SBA 1188 122,540,661 71,013,811 C1 16 19,228,415 19,220,730 C2 30 1,254,986 1,254,986 C3 10 1,720,951 1,720,951 C4 6 801,840 801,840 C5 3 222,975 222,975 COM 18 3,199,663 3,199,663 L 395 58,209,342 9,170,748 LTR 5 113,718 113,718 P1 42 3,582,916 3,582,916 P2 30 5,579,309 5,579,309 RES 630 28,486,127 26,005,556 SI 3 140,419 140,419 SBU 189 30,412,519 4,769,538 C1 1 365,491 216,791 L 111 22,344,226 973,122 LTR 10 878,115 264,067 P1 2 4,250 4,250 P2 1 6,820 6,820 RES 63 6,813,617 3,304,488 SI 1 0 0 SCO 944 131,499,821 62,513,388 C1 8 984,979 984,979 C2 5 945,228 945,228 C3 2 626,941 626,941 C4 2 525,432 525,432 C5 1 138,605 138,605 COM 10 2,805,103 2,805,103 L 445 64,007,429 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 412 53,497,284 39,041,906 SFL 3202 576,773,900 284,039,845 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 1,213,656 981,772 COM 44 35,247,794 35,247,794 L 931 183,694,216 19,776,672 LTR 207 54,449,821 2,711,839 M 32 254,601 254,601 P 1 9,601 9,601 P1 179 17,660,991 17,660,991 P2 9 9,873,299 9,873,299 RES 1696 258,425,152 181,766,056 SI 2 47,371 47,371 SFL,SJA 1 256,668 256,668 RES 1 256,668 256,668 SFL,SLH 1 134,372 134,372 RES 1 134,372 134,372

SGR 2502 324,870,894 187,441,300 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 C5 3 610,823 585,789 COM 24 11,903,195 11,903,195 L 1143 176,688,480 63,099,623 LTR 1 33,552 13,547 M 3 15,646 15,646 P1 84 1,961,486 1,961,486 P2 47 14,056,634 14,056,634 RES 1129 110,753,196 87,059,548 SGT 31431 7,935,996,318 7,064,394,860 C1 482 360,651,393 321,361,252 C2 145 284,398,757 283,169,918 C3 211 347,663,555 347,080,487 C4 330 150,177,485 150,087,245 C5 128 53,910,661 53,635,086 COM 195 583,131,292 583,131,292 L 3860 463,910,709 239,527,249 LTR 1181 625,516,015 114,448,630 M 361 6,183,915 6,183,428 P 11 388,838 388,838 P1 2305 283,417,084 283,417,084 P2 81 100,999,380 100,999,380 P3 3 84,945,440 84,945,440 R 1 361,398 361,398 RES 22104 4,554,647,918 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 10790 2,046,189,957 1,708,739,723 C1 124 72,509,975 72,498,657 C2 31 57,912,227 57,799,115 C3 23 82,718,769 82,718,769 C4 47 33,066,507 33,066,507 C5 36 16,162,866 16,162,866 COM 34 122,780,918 122,780,918 L 1509 142,103,659 60,443,802 LTR 497 253,305,741 33,156,194 M 1 6,972 6,972 P 1 21,600 21,600 P1 550 81,665,827 81,665,827 P2 54 42,553,505 42,553,505 RES 7871 1,136,888,775 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

SJA 6100 1,129,067,411 845,051,992 C1 68 27,983,466 23,110,974 C2 11 1,638,117 1,638,117 C3 17 11,225,341 11,225,341 C4 31 19,321,198 18,635,656 C5 17 5,678,249 5,638,354 COM 36 44,914,413 44,914,413 L 1239 159,994,650 33,989,081 LTR 379 125,358,669 18,340,696 M 9 84,017 84,017 P 2 7,465 7,465 P1 289 43,053,643 43,053,643 P2 20 15,334,662 15,334,662 RES 3976 673,183,522 627,789,574 SI 6 1,289,999 1,289,999 SLE 41422 9,663,142,754 9,179,456,853 C1 205 156,843,871 152,943,319 C2 105 380,792,795 377,958,671 C3 175 603,283,645 603,232,150 C4 481 250,903,135 250,542,913 C5 89 56,281,379 56,281,379 COM 165 711,849,389 711,849,389 L 2637 323,365,056 252,880,961 LTR 1002 606,168,019 235,860,353 M 24 157,555 155,408 P 6 133,246 133,246 P1 2119 347,522,204 347,522,204 P2 45 59,001,520 59,001,520 P3 2 48,979,966 48,979,966 R 43 7,581,017 7,581,017 RES 34298 6,106,883,193 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 7896 1,648,820,832 1,213,471,752 C1 75 35,441,906 34,782,780 C2 29 9,371,276 9,214,836 C3 28 18,021,503 17,263,428 C4 61 25,141,493 24,850,068 C5 24 7,806,061 7,806,061 COM 45 51,301,056 51,301,056 L 2166 211,067,249 101,725,584 LTR 493 260,588,084 34,351,648 M 100 1,977,304 1,977,253 P1 500 31,456,930 31,456,930 P2 21 18,710,837 18,710,837 R 1 38,638 38,638 RES 4341 977,200,004 879,294,142 SI 12 698,491 698,491

SLX 37 5,125,706 2,168,845 L 25 3,516,850 743,822 P1 1 421 421 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 65095 18,614,151,700 18,107,096,106 C1 367 1,049,682,470 1,049,682,470 C2 273 1,311,723,662 1,311,723,662 C3 394 2,127,838,276 2,127,838,276 C4 958 454,571,002 454,328,495 C5 152 114,112,521 114,112,521 COM 222 1,280,799,745 1,280,799,745 L 3421 555,063,227 464,503,226 LTR 542 519,680,075 123,850,957 P 19 827,050 827,050 P1 5317 831,330,953 831,330,953 P2 135 355,628,700 355,628,700 P3 4 47,189,829 47,189,829 RES 53221 9,910,320,520 9,889,896,552 SI 70 55,383,670 55,383,670 STA 8998 1,234,082,596 1,071,819,151 C1 169 90,408,567 89,801,607 C2 112 49,459,849 49,261,117 C3 85 38,643,500 38,643,500 C4 134 29,187,182 28,939,299 C5 27 10,574,290 10,574,290 COM 106 146,236,668 146,236,668 L 1541 126,203,404 36,468,959 LTR 297 60,873,934 16,908,419 M 41 431,160 419,506 P 1 5,768 5,768 P1 695 63,351,559 63,351,559 P2 72 33,899,160 33,899,160 P3 3 45,795,664 45,795,664 RES 5702 533,724,888 506,226,632 SI 13 5,287,003 5,287,003 STD 253 43,180,267 15,265,659 C2 1 25,596 25,596 L 128 21,482,046 1,903,251 P1 7 184,861 184,861 P2 16 1,483,778 1,483,778 RES 101 20,003,986 11,668,173 STD,STH 1 131,802 131,802 RES 1 131,802 131,802 STH 3046 476,603,324 232,854,685 C1 30 4,337,205 4,087,792 C2 12 1,202,214 978,469 C3 3 320,965 320,965 C4 12 2,684,123 2,684,123

C5 5 641,989 633,556 COM 28 6,324,513 6,324,513 L 1338 225,284,648 43,180,499 LTR 73 2,380,977 970,426 N 11 2,134,211 2,134,211 P1 106 6,766,587 6,766,587 P2 36 17,250,092 17,250,092 RES 1391 207,221,326 147,468,978 SI 1 54,474 54,474 Grand Total 187289 45,627,483,250 41,620,641,011

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 394 394 $20,020,068 $20,020,068 1 1 $56,573 $56,573 188 188 $1,473,578 $1,473,578 21,179.41 (ACRES) 21,179.41 (ACRES) $59,772,690 $59,709,938 116 116 $4,491,459 $4,491,459 72 72 $5,048,230 $5,048,230 32 32 $5,156,606 $5,156,606 42 43 $2,302,945 $4,050,945 11 11 $184,210 $184,210 N: PERSONAL 34 34 $141,974 $141,974 X: EXEMPT S: SPECIAL 3 3 $140,419 $140,419 ERROR: $98,788,752 $100,474,000 EXEMPT PROPERTY 57 57 $21,994,174 $21,994,174 MARKET $122,468,174

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 7416 7416 $1,024,948,469 $1,024,906,601 70 70 $77,793,916 $77,793,916 607 608 $35,512,528 $35,512,528 32,745.48 (ACRES) 32,745.48 (ACRES) $370,298,511 $370,298,511 447 447 $58,260,191 $58,260,191 261 261 $185,966,532 $185,966,532 78 82 $44,284,908 $44,464,974 498 508 $74,985,412 $79,185,969 30 30 $685,251 $685,251 648 648 $17,894,701 $17,894,701 X: EXEMPT S: SPECIAL 11 11 $4,424,108 $4,424,108 ERROR: EXEMPT PROPERTY MARKET ON ROLL S PAGE $1,895,054,527 $1,899,393,282 146 146 $147,102,376 $147,102,376 $2,046,495,658

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 20752 20754 $4,245,874,131 $4,245,943,847 427 427 $138,655,803 $138,655,803 1939 1938 $164,736,979 $164,617,079 74,650.69 (ACRES) 74,646.69 (ACRES) $937,159,726 $937,119,535 1055 1055 $146,545,185 $146,584,989 1342 1342 $960,193,491 $958,420,071 147 155 $71,112,268 $71,505,614 2152 2192 $387,493,333 $397,283,358 454 454 $8,286,804 $8,286,804 1101 1100 $44,898,915 $44,873,365 X: EXEMPT S: SPECIAL 33 33 $35,692,478 $35,692,478 ERROR: $7,140,649,113 $7,148,982,943 EXEMPT PROPERTY MARKET ON ROLL S PAGE 709 710 $781,851,203 $781,859,483 $7,930,842,426

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 717 717 $47,393,230 $47,393,230 3 3 $415,771 $415,771 172 172 $2,333,542 $2,333,542 49,857.05 (ACRES) 49,857.05 (ACRES) $161,129,968 $161,129,968 539 539 $35,711,429 $35,711,429 75 75 $8,332,961 $8,332,961 52 52 $14,186,030 $14,186,030 78 79 $1,720,646 $1,771,016 44 44 $843,838 $843,838 X: EXEMPT S: SPECIAL ERROR: $272,067,415 $272,117,785 EXEMPT PROPERTY MARKET ON ROLL S PAGE 108 108 $52,753,109 $52,753,109 $324,870,894

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 1107 1107 $112,196,219 $112,196,219 18 18 $2,300,408 $2,300,408 191 191 $7,766,263 $7,766,263 63,908.69 (ACRES) 63,908.69 (ACRES) $301,481,125 $301,481,125 724 724 $66,081,568 $66,081,568 125 125 $17,752,070 $17,752,070 28 28 $11,033,566 $11,033,566 158 160 $15,649,438 $15,737,133 131 131 $2,136,976 $2,136,976 61 61 $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 90 90 $36,720,869 $36,720,869 $577,098,261

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 16 16 $985,588 $985,588 15 15 $768,109 $768,109 5,464.32 (ACRES) 5,464.32 (ACRES) $26,059,741 $26,059,741 L ONLY) E: REAL, FARM 52 52 $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

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 189 189 $16,327,746 $16,327,746 57 57 $942,584 $942,584 23,740.49 (ACRES) 23,740.49 (ACRES) $77,753,621 $77,753,621 312 312 $21,650,787 $21,650,787 20 20 $3,048,612 $3,048,612 2 2 $35,057 $35,057 27 28 $6,852,917 $6,934,431 30 32 $835,787 $943,204 11 10 $307,375 $266,825 X: EXEMPT S: SPECIAL ERROR: $127,754,486 $127,902,867 EXEMPT PROPERTY MARKET ON ROLL S PAGE 26 26 $3,596,954 $3,596,954 $131,499,821

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 696 696 $59,516,747 $59,710,047 5 5 $614,152 $614,152 191 191 $4,116,863 $4,116,863 85,213.95 (ACRES) 85,212.95 (ACRES) $273,958,463 $273,956,371 986 986 $78,276,956 $78,276,956 75 75 $8,690,688 $8,690,688 112 112 $2,134,211 $2,134,211 40 40 $17,483,645 $17,483,645 94 97 $6,245,961 $6,275,333 40 40 $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 86 87 $24,705,960 $24,709,386 $476,925,338

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 21 21 $3,148,685 $3,148,685 3 3 $95,655 $95,655 9,655.58 (ACRES) 9,655.58 (ACRES) $30,296,942 $30,296,942 L ONLY) E: REAL, FARM 122 122 $8,032,523 $8,032,523 RANCH 1 1 $25,596 $25,596 G: REAL, OIL, GAS, H: TANGIBLE J: REAL & 19 19 $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

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 5086 5087 $450,268,219 $450,279,887 123 123 $21,899,655 $21,899,655 759 759 $14,097,254 $14,097,254 41,215.67 (ACRES) 41,214.67 (ACRES) $183,124,932 $183,121,794 527 527 $41,960,564 $42,048,096 539 539 $193,407,612 $193,398,626 86 88 $30,326,232 $30,805,306 646 661 $103,073,398 $103,686,648 68 68 $1,047,535 $1,047,535 125 125 $2,667,219 $2,667,219 X: EXEMPT S: SPECIAL 13 13 $5,287,003 $5,287,003 ERROR: $1,047,159,623 $1,048,339,023 EXEMPT PROPERTY MARKET ON ROLL S PAGE 373 372 $185,088,296 $185,060,051 $1,233,399,074

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 50267 50267 $9,569,065,896 $9,568,968,771 1525 1525 $1,646,145,697 $1,646,144,097 2137 2142 $357,289,477 $358,445,140 15,161.77 (ACRES) 15,162.98 (ACRES) $544,504,985 $545,179,467 76 76 $10,686,651 $10,686,651 2071 2071 $3,487,629,808 $3,485,358,220 237 267 $166,894,078 $168,207,073 4968 5043 $1,006,036,872 $1,018,706,954 151 151 $3,323,281 $3,323,281 2241 2241 $104,967,943 $104,967,943 X: EXEMPT S: SPECIAL 71 70 $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 915 918 $1,636,475,891 $1,637,628,662 $18,603,056,883

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 68 68 $9,159,081 $9,159,081 2 2 $393 $393 0.00 (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

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 $251,734 4 4 $288,472 $288,472 1,062.69 (ACRES) 1,062.69 (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

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 3780 3780 $785,283,291 $785,251,954 12 12 $2,288,451 $2,288,451 1057 1057 $64,779,884 $64,779,884 49,793.48 (ACRES) 49,793.48 (ACRES) $465,891,281 $465,891,281 731 731 $92,079,032 $92,079,032 244 244 $92,558,528 $92,558,528 34 34 $17,463,571 $17,463,571 468 478 $30,630,645 $31,940,081 241 240 $4,818,085 $4,816,148 502 502 $16,696,759 $16,696,759 X: EXEMPT S: SPECIAL 12 12 $698,491 $698,491 ERROR: $1,573,188,018 $1,574,464,180 EXEMPT PROPERTY MARKET ON ROLL S PAGE 137 137 $75,725,862 $75,725,862 $1,650,190,042

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 3454 3455 $565,050,428 $565,063,228 24 24 $9,101,364 $9,101,364 467 467 $14,212,387 $14,212,387 44,128.60 (ACRES) 44,128.60 (ACRES) $308,302,679 $308,263,780 572 572 $56,236,288 $56,236,288 181 181 $53,690,524 $53,690,524 36 36 $11,685,306 $11,685,306 269 274 $45,348,165 $46,657,272 104 104 $1,563,845 $1,563,845 352 351 $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 120 120 $54,174,144 $54,174,144 $1,129,303,072

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 33336 33336 $6,011,609,443 $6,011,513,014 91 91 $289,080,950 $289,080,950 1762 1761 $221,421,542 $220,813,974 18,851.57 (ACRES) 18,851.57 (ACRES) $558,973,579 $564,634,984 285 285 $41,679,514 $41,941,014 994 993 $1,141,501,379 $1,140,210,638 110 119 $58,997,756 $59,338,774 1958 2005 $369,256,956 $393,377,817 200 200 $3,227,203 $3,227,203 1491 1491 $68,753,551 $68,753,551 X: EXEMPT S: SPECIAL 26 26 $3,396,764 $3,396,764 ERROR: $8,767,898,637 $8,796,288,683 EXEMPT PROPERTY MARKET ON ROLL S PAGE 659 662 $886,781,805 $888,044,290 $9,684,332,973

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