D A L L A S C E N T R A L Annual Report 2011 Appraisal Year A P P R A I S A L D I S T R I C T
Annual Report 2011 Appraisal Year
Dallas Central Appraisal District ENTITIES SERVED (61) DALLAS COUNTY DALLAS COUNTY HOSPITAL DISTRICT DALLAS COUNTY COMMUNITY COLLEGE DISTRICT CITIES ISD S Addison Grapevine Carrollton/Farmers Branch Balch Springs Highland Park Cedar Hill Carrollton Hutchins Coppell Cedar Hill Irving Dallas Cockrell Hill Lancaster DeSoto Combine Lewisville Duncanville Coppell Mesquite Ferris Dallas Ovilla Garland DeSoto Richardson Grand Prairie Duncanville Rowlett Grapevine/Colleyville Farmers Branch Sachse Highland Park Ferris Seagoville Irving Garland Sunnyvale Lancaster Glenn Heights University Park Mesquite Grand Prairie Wilmer Richardson Wylie Sunnyvale Dallas County Schools SPECIAL DISTRICTS Dallas County Flood Control District #1 Irving Flood Control District I Dallas County Utility Reclamation District Irving Flood Control District III Northwest Flood Control District Grand Prairie Metro URD Valwood Improvement Authority Lancaster MUD #1 Denton County Levee Improv. District #1 Denton County Road Utility District #1 BOARD OF DIRECTORS The Board of Directors of the Dallas Central Appraisal District consists of five voting members and one nonvoting member. The Directors are appointed or elected by the County of Dallas, the City of Dallas, the Dallas Independent School District, all other Suburban Cities in Dallas County, and all other suburban independent school districts in Dallas County. The non-voting member is the current Tax Assessor / Collector for Dallas County. Board members include: Jerry Jones (Suburban School Districts) Michael Hurtt (Suburban Cities) John Warren (County of Dallas) Andy Trujillo (City of Dallas) Bruce Parrott (Dallas Independent School District) John R. Ames (Dallas County Tax Assessor / Collector) 1
Dallas Central Appraisal District General Statistical Information FY 2009 FY 2010 FY 2011 Financial Budget $21.4 million $21.8 million $21.7 million Dallas County Market Value $212.3 billion $204.4 billion $203.7 billion Number of Parcels 813,541 813,127 813,845 Residential 642,950 643,406 643,145 Commercial 73,298 73,213 73,186 Business Personal Property 97,293 96,508 97,514 Number of Personnel 250 245 240 Office of Chief Appraiser 9 8 8 Administrative Services 33 33 33 Legal Services 4 4 3 Information Technology 31 30 25 Appraisal Services 173 170 171 Professional Staff Designations Register Professional Appraisers 103 100 100 Registered Tax Assessor 1 1 1 Legislative Changes DCAD implemented the Electronic Notification System (ENS). DCAD successfully completed the first Methods & Assistance Program Review. 2
Appraisal Results AY 2009 AY 2010 AY 2011 The appraisal function for Dallas CAD is segregated into 4 divisions - Residential, Commercial, Business Personal Property (BPP), and Property Records / Exemptions (PRE). There are 120 appraisal registrants within Dallas CAD. New Construction and miscellaneous permit statistics are based on building permits received from the cities in Dallas 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 for reappraisal. Neighborhoods targeted for reappraisal are based primarily on ratio study analysis comparing sale prices to appraised values. Programmatic Reappraisal occurs in homogeneous neighborhoods where digital photography and aerial photography can be utilized in the valuation process as opposed to an actual physical inspection. Conventional Reappraisal is where an actual physical inspection takes place. Sales Processing, Income and Expense Processing and a review of all Sold properties in the Commercial file takes place annually to assist in targeting areas (Land Market Areas and Improved Market Areas) and properties for reappraisal. 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 targets all new businesses (Adds) and deletes businesses (Inactives) that no longer exist as of January 1. BPP reappraises all businesses on an annual basis and typically undertakes site visits on 33% of all businesses annually. BPP also values aircraft, special inventory accounts, leased equipment companies, utilities and pipelines within Dallas County. The Property Records Exemption Division is responsible for updating all ownership changes annually and administers both partial and total exemption applications. PRE responsibilities also include processing Abatements, TIF s, Historics, Ceiling Tax Transfers, Agricultural valuations, property line metes and bounds changes (AFC) including setting up all new subdivisions. RESIDENTIAL DIVISION: New Construction Growth Projections 5,431 2,904 3,002 Reappraisal Growth Projections: Total Reappraisal 277,307 322,418 228,940 Conventional reappraisal 88,489 159,292 189,670 Programmatic reappraisal 188,818 163,126 39,270 % Conventional 31.91% 49.41% 82.85% % Programmatic 68.09% 50.59% 17.15% COMMERCIAL DIVISION: Permits: New construction - average 652 382 342 New construction - major 161 123 62 New construction - complex 119 50 64 New construction - no starts 305 315 36 Miscellaneous 8,247 8,687 5,141 Sales processing 5,831 2,118 2,112 I & E processing 4,162 805 5,750 Sold properties 7,772 2,396 3,653 BUSINESS PERSONAL PROPERTY DIVISION: Tenant / rendition adds 2,313 3,086 2,872 Field adds - new accounts 5,982 5,862 5,982 Field reappraisal 12,711 12,192 13,616 Complex accounts 353 418 435 Inactives 8,862 8,936 8,417 Aircraft reappraisal 522 562 474 Renditions - batchable 5,685 5,422 7,601 Renditions - non-batchable 13,829 15,867 11,894 Renditions - online 5,942 9,667 7,033 Special inventory appraisal 1,869 1,558 11,536 PROPERTY RECORDS / EXEMPTIONS DIVISION: Abatement process 503 489 271 Agricultural revaluation 977 1,010 1,026 Field inspections - partial 428 230 293 Field inspections - totals 261 278 293 Historic exemption process 79 196 182 New additions - in-house 2,575 1,803 2,152 Special use AFCs 2,920 1,536 642 Splits - in-house 1,121 998 1,233 Total exemption process 2,744 3,814 3,387 GENERAL STATISTICAL INFORMATION: Appraisal notices mailed 519,500 526,628 246,239 3
Taxpayer Appeal Results 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 Dallas County. The ARB 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 Dallas Central Appraisal District (DCAD) then certifies the appraisal roll to the 61 taxing entities of Dallas County who are served by the Appraisal District. The ARB is a quasi-judicial body appointed by the Board of Directors of the DCAD. Members are charged with the function of providing an impartial review of the appraisal records prepared by DCAD. The ARB is empowered to equalize values of all properties in DCAD 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 DCAD but rather, arbitrate between the taxpayer and DCAD in order to determine market value. The 85 ARB members are appointed by the DCAD Board of the Directors and serve two year terms. AY 2009 AY 2010 AY 2011 ARB STATISTICAL INFORMATION: Telephone calls 56,935 47,851 37,019 Walk-Ins 19,603 16,352 12,709 Informal hearings 41,349 37,963 31,347 Protests received 113,654 103,094 89,862 Online protests - property owner NA 5,869 6,024 Protests scheduled 120,006 116,466 105,558 Tax consultant protests 76,392 73,911 68,248 Online protests - tax consultants 46,216 34,743 39,494 ARB hearings held 53,194 45,151 33,904 ARB Dismissals 15,051 11,140 7,148 ARB panels utilized 1,557 1,095 479 Reschedules 11,259 13,372 11,799 ARB hearings with panel value 38,143 34,011 26,756 ARB hearings with dismissal 15,051 11,140 7,148 PROTESTS BY DISCIPLINE: Residential 73,104 65,004 53,093 Commercial 27,938 26,490 24,390 Business Personal Property 12,059 11,290 11,987 Exemptions 553 310 392 The ARB 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 Appeals & Support Division of DCAD is the responsible party for this process. The Division consists of one Manager and 12 Team Leaders and Specialists. Taxpayer Assistance Results AY 2009 AY 2010 AY 2011 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. HOURS OF CUSTOMER SERVICE INCLUDNG SUPPLEMENTAL ARB: Residential 3,579 6,642 3,603 Commercial 522 479 1,322 Business Personal Property 6,946 5,571 5,543 Property Records / Exemptions 7,385 6,976 6,946 The Customer Service Division is the first point of contact as taxpayers enter the DCAD building or call to make general inquiries. The Division is staffed with a manager and 8 customer service specialists. CUSTOMER SERVICE DIVISION: Counter Statistics 21,325 18,004 17,513 Media Statistics 1,338 1,222 939 Phone Statistics 112,553 92,583 80,130 4
Financial Results The financial results of the Dallas Central Appraisal District reflect the unwavering focus on conservative fiscal stewardship and optimal utilization of financial and personnel resources. The financial process of DCAD is presented in two different publications the approved Financial Budget and the Audited Financial Statements. The first show 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 DCAD s auditor to review any comments from the auditor s findings and receive any recommendations on the financial operations. Beginning in fiscal year 2011, Dallas CAD has responded to the downturn in economic activity by reducing budgeted expenditures and personnel levels over the past three years FY 2009 FY 2010 FY 2011 Dallas CAD budget $ 21,380,063 $ 21,799,127 $ 21,733,893 Buget change $ 420,038 $ 419,064 $ (65,234) % Budget change 2.00% 1.96% -0.30% Merit increases 3.50% 3.00% 0.00% Entity salary survey 3.58% 3.19% 1.50% Budgeted personnel 250 245 240 BUDGETED REVENUE SOURCES: Entity allocations $ 21,010,063 $ 21,479,127 $ 21,463,893 Investment proceeds 65,000 25,000 10,000 Rendition fees 275,000 275,000 250,000 Other income 30,000 20,000 10,000 Total Revenues $ 21,380,063 $ 21,799,127 $ 21,733,893 BUDGETED EXPENDITURES: Salaries & wages $ 12,976,545 $ 13,229,981 $ 12,932,044 Auto expense 766,715 760,250 779,219 Supplies & materials 784,079 737,317 699,628 Operational services 34,300 62,340 60,000 Maintenance of structure 438,782 432,164 410,110 Maintenance of equipment 386,507 375,986 267,881 Contractual services 261,677 482,762 567,213 Sundry expense 286,437 264,003 269,614 Insurance & benefits 3,605,234 3,776,653 4,039,579 Professional services 1,697,372 1,603,680 1,640,270 Capital expenditures 142,415 73,991 68,335 Total Expenditures $ 21,380,063 $ 21,799,127 $ 21,733,893 ENTITY FUNDING OF DCAD: From municipalities $ 5,534,005 $ 5,568,955 $ 5,431,307 From school districts 8,472,704 8,750,463 8,877,955 From Dallas County and other county-wide jusidictions 6,752,451 6,895,175 6,879,572 From special districts 250,903 264,534 275,059 Total $ 21,010,063 $ 21,479,127 $ 21,463,893 The audited financial statement of the Dallas Central Appraisal District for the fiscal year 2010/2011 reflects a year-end cash balance of $2,775,304. This balance is distributed as follows: For unfunded liability in pension plan $ 300,000 For working capital 500,000 For Paid Time Off payments 815,000 For Refund to member jurisdictions 627,453 For Capital Improvement Plan 532,851 Total $ 2,775,304 5
WWW.DallasCAD.org Statistics The DCAD Website is one of the premier sources of appraisal information for Texas property tax in addition to having data for 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. AY 2011 Total Hits 168,217,410 Total Page Views 59,023,773 Total Visitors 3,831,828 The numbers to the right are the transactions on our online property owner Web-based applications and mobile Website. Dallas CAD has made a considerable investment in personnel time and financial resources to increase its presence in Webbased processing. DCAD 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. Mobile Website Total Hits 3,697,103 Appraisal Notice Lookups 130,544 Ufile Protests - Property Owners / Tax Consultants 45,518 BPP Renditions 15,045 Online Homestead Applications 6,071 Introduction Video 3,010 Protest Process Video 3,558 CAD Comparative Results The top 10 CADs 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 CADs make up 18.4 percent of the State total. The DFW area CADs make up 22.1 percent. Austin area CADs are 7.3 percent. 2011 Market Value: Market Value In Billions % of Total Harris CAD $ 368.1 16.07% Dallas CAD 203.7 8.89% Tarrant CAD 150.7 6.58% Travis CAD 125.3 5.47% Bexar CAD 112.8 4.92% Collin CAD 87.1 3.80% Denton CAD 64.0 2.80% Fort Bend CAD 53.6 2.34% Williamson CAD 42.6 1.86% El Paso CAD 42.1 1.84% STATE TOTALS $ 2,291.0 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. Dallas CAD has the lowest cost per tax levy dollar. 2011 BUDGET / LEVY COMPARISON: 2011 Tax Levy 2012 Budget % of Levy Harris CAD $ 7,590,883,983 $ 63,129,426 0.83% Dallas CAD 4,339,703,759 21,516,555 0.50% Tarrant CAD 3,211,441,932 19,929,183 0.62% Travis CAD 2,447,158,677 12,914,797 0.53% Bexar CAD 2,459,866,659 13,866,588 0.56% El Paso CAD 880,208,278 12,344,481 1.40% 6
Comptroller PTAD Studies Beginning in 2010, PTAD will alternate between a Property Value Study (PVS) and a Methods and Assistance Program (MAP) review for each CAD. Dallas CAD had its PVS in 2010 and its MAP in 2011. The chart to the right highlights the year for the MAP 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. Dallas 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 Tarrant CAD 1.00 7.36 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. Dallas CAD missed 1 optional question in Governance but achieved maximum scores in the other 3 areas. 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 functions? 2010 and 2011 Methods & Assistance Program (MAP): CAD MAP Study Year Governance Score Taxpayer 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 Operating Appraisal Stds, CAD Study Year Procedures 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 7
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS METHODS AND ASSISTANCE PROGRAM 2011 REPORT DALLAS CENTRAL APPRAISAL DISTRICT MANDATORY 1. Does the appraisal district have up-to-date appraisal maps from which property may be located pursuant to Comptroller Rule 9.3002? PASS/FAIL 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? 5. Were all appraisal district documents requested by PTAD made available to the reviewer by the required date? PASS PASS APPRAISAL DISTRICT ACTIVITIES Governance Taxpayer Assistance Operating Procedures Appraisal Standards, Procedures and Methodology RATING EXCEEDS EXCEEDS EXCEEDS EXCEEDS METHODS AND ASSISTANCE PROGRAM The Methods and Assistance Program (MAP) review is conducted in accordance with Tax Code Section 5.10 (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 reviewers 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 Dallas Central Appraisal District scored a perfect rating on the MAP review for 2011. 8
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR'S DATED JULY 20, 2011 FOR TAX YEAR 2011 FOR ALL ENTITIES Dallas County DC 73,007 $74,603,765,960 $55,586,827,679 82,217 $29,434,810,560 $24,570,236,057 643,197 $99,659,105,500 $76,111,185,250 798,421 $203,697,682,020 $156,268,248,986 Dallas Co Community College DO 73,007 74,603,765,960 55,869,579,049 82,217 29,434,810,560 29,122,972,387 643,197 99,659,105,500 77,796,510,595 798,421 203,697,682,020 162,789,062,031 Parkland Hospital PH 73,007 74,603,765,960 55,685,008,973 82,217 29,434,810,560 24,638,953,865 643,197 99,659,105,500 76,111,702,750 798,421 203,697,682,020 156,435,665,588 GRAND TOTAL OF CITIES 73,135 $74,907,308,790 $54,994,945,557 96,595 $39,136,665,150 $26,158,833,440 643,197 $99,659,105,500 $81,034,818,930 812,927 $213,703,079,440 $162,188,597,927 ENTITY COMMERCIAL BUSINESS PERSONAL PROPERTY RESIDENTIAL GRAND TOTAL and Entity Code Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value COUNTYWIDE ENTITIES CITIES 9 Addison CA 686 $2,255,190,610 $1,964,277,427 2,977 $595,329,920 $589,767,861 2,345 $608,995,820 $482,653,120 6,008 $3,459,516,350 $3,036,698,408 Balch Springs CB 940 233,933,430 206,405,468 706 95,000,460 93,105,514 6,773 394,681,310 346,633,694 8,419 723,615,200 646,144,676 Carrollton CC 1,763 2,254,092,740 1,902,575,658 3,419 1,665,024,470 1,389,836,013 12,258 1,673,829,580 1,249,905,792 17,440 5,592,946,790 4,542,317,463 Cedar Hill CH 1,190 849,759,650 598,816,961 1,144 263,765,130 256,965,082 16,120 1,871,458,820 1,799,998,339 18,454 2,984,983,600 2,655,780,382 Cockrell Hill CL 105 28,350,170 26,343,610 168 8,393,940 8,392,090 932 57,223,520 53,597,088 1,205 93,967,630 88,332,788 Combine OM 68 2,682,090 1,024,160 13 1,209,810 1,023,200 331 11,141,880 9,866,433 412 15,033,780 11,913,793 Coppell CO 830 1,522,278,370 1,156,445,081 1,356 919,832,680 642,987,676 11,524 3,135,621,330 2,915,880,186 13,710 5,577,732,380 4,715,312,943 Dallas DA 39,096 40,021,957,470 29,136,415,796 45,590 13,675,250,640 12,149,001,229 291,592 47,011,212,920 36,189,219,680 376,278 100,708,421,030 77,474,636,705 DeSoto CS 1,278 708,433,660 571,508,112 1,248 435,419,590 435,177,536 16,633 1,909,542,320 1,796,791,773 19,159 3,053,395,570 2,803,477,421 Duncanville CV 1,113 499,863,210 399,535,961 1,232 164,724,750 161,734,476 11,965 1,212,660,380 1,126,533,138 14,310 1,877,248,340 1,687,803,575 Farmers Branch CF 1,238 2,409,668,150 1,927,433,709 2,970 1,103,222,250 920,715,219 8,163 1,168,520,280 822,178,461 12,371 4,681,410,680 3,670,327,389 Ferris FE 13 6,100,450 5,834,730 4 4,199,010 4,199,010 0 0 0 17 10,299,460 10,033,740 Garland CG 4,663 3,587,676,170 2,767,410,561 5,537 1,840,390,550 1,435,065,805 64,325 7,073,712,430 5,978,042,970 74,525 12,501,779,150 10,180,519,336 Glenn Heights CE 198 30,432,580 15,126,654 81 13,138,650 13,137,640 3,239 258,408,630 250,871,197 3,518 301,979,860 279,135,491 Grand Prairie CP 3,494 1,699,154,850 1,100,033,038 2,594 970,738,970 773,726,503 35,786 3,128,628,550 2,765,697,853 41,874 5,798,522,370 4,639,457,394 Grapevine GV 29 71,674,890 54,910,561 103 105,287,350 50,800,123 0 0 0 132 176,962,240 105,710,684 Highland Park TH 84 350,587,220 213,604,960 356 56,732,470 56,315,500 3,399 5,057,262,630 4,137,027,450 3,839 5,464,582,320 4,406,947,910 Hutchins CU 389 197,060,200 150,394,685 297 176,882,310 133,510,794 1,299 60,293,540 54,061,883 1,985 434,236,050 337,967,362 Irving CI 5,455 9,538,874,920 7,354,558,390 7,549 4,502,423,070 4,418,291,889 42,615 6,155,623,020 4,933,615,509 55,619 20,196,921,010 16,706,465,788 Lancaster CN 1,474 508,305,870 352,868,955 763 292,312,690 266,485,139 12,611 941,854,870 879,866,743 14,848 1,742,473,430 1,499,220,837 Lewisville LE 10 18,408,620 18,114,209 9 3,283,460 3,283,460 293 40,734,580 40,032,806 312 62,426,660 61,430,475 Mesquite CM 2,606 2,372,942,650 1,832,174,509 3,044 840,395,730 738,345,620 38,185 3,589,314,240 3,182,593,799 43,835 6,802,652,620 5,753,113,928 Ovilla OV 22 1,828,030 392,316 7 416,890 416,890 162 24,550,960 22,297,882 191 26,795,880 23,107,088 Richardson CR 1,606 2,683,918,120 2,151,243,849 4,315 1,154,424,430 1,149,915,932 21,253 3,346,856,030 3,035,240,553 27,174 7,185,198,580 6,336,400,334 Rowlett CW 1,022 451,250,050 317,958,649 895 142,860,460 141,528,985 16,967 2,463,741,680 2,241,295,347 18,884 3,057,852,190 2,700,782,981 Sachse CK 313 93,422,360 53,726,826 245 24,114,520 22,422,417 5,030 758,603,040 725,565,958 5,588 876,139,920 801,715,201 Seagoville CJ 754 153,886,570 112,280,201 447 90,236,930 86,396,922 4,910 314,178,070 268,801,729 6,111 558,301,570 467,478,852 Sunnyvale TS 610 300,647,620 186,317,734 391 208,347,630 105,447,031 2,166 502,806,120 477,850,371 3,167 1,011,801,370 769,615,136 University Park CQ 348 1,428,572,760 307,463,260 747 69,909,780 69,822,630 6,908 6,656,939,650 5,191,752,634 8,003 8,155,422,190 5,569,038,524 Wilmer CT 261 166,477,770 107,304,190 130 47,361,070 40,170,924 1,433 55,372,600 51,414,907 1,824 269,211,440 198,890,021 Wylie WY 15 4,865,500 2,445,337 12 844,330 844,330 191 5,776,260 5,531,635 218 11,486,090 8,821,302 No Town NT 1,462 455,012,040 0 8,246 9,665,191,210 0 3,789 169,560,440 0 13,497 10,289,763,690 0
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR'S DATED JULY 20, 2011 FOR TAX YEAR 2011 FOR ALL ENTITIES GRAND TOTAL OF ISD'S 73,135 $74,907,308,790 $55,800,683,291 96,595 $39,136,665,150 $24,758,968,405 643,197 $99,659,105,500 $83,917,415,429 812,927 $213,703,079,440 $164,477,067,125 Dallas County FCD #1 DD 157 $187,652,450 $155,787,093 223 $90,856,020 $59,695,459 128 $3,883,560 $3,342,180 508 $282,392,030 $218,824,732 Dallas County URD DM 447 1,574,646,440 1,389,370,000 920 347,253,460 291,976,281 1,786 423,578,070 423,137,751 3,153 2,345,477,970 2,104,484,032 Denton County LID #1 NL 11 11,650,360 11,452,760 18 1,180,360 1,180,360 48 19,484,820 15,767,356 77 32,315,540 28,400,476 Denton County RUD #1 NR 5 5,777,170 3,238,640 1 410 410 0 0 0 6 5,777,580 3,239,050 Combined Denton Co LID & RUD NU 29 43,356,210 36,977,780 29 6,963,430 6,937,890 492 124,982,100 103,304,952 550 175,301,740 147,220,622 Grand Prairie Metro URD GU 50 100,655,640 6,086,510 54 14,769,130 10,682,366 0 0 0 104 115,424,770 16,768,876 Irving FCD, Section I IF 96 114,787,690 112,981,190 196 203,423,650 182,207,476 1 182,450 182,450 293 318,393,790 295,371,116 Irving FCD, Section III ID 212 611,936,650 548,955,311 343 33,260,340 33,256,620 4,174 936,066,420 773,359,933 4,729 1,581,263,410 1,355,571,864 Lancaster MUD #1 LM 14 500,960 354,137 0 0 0 635 27,696,720 27,659,720 649 28,197,680 28,013,857 Northwest Dallas Co FCD NF 41 113,081,160 85,530,840 115 6,113,700 6,095,100 909 293,076,740 292,932,458 1,065 412,271,600 384,558,398 Valwood Improvement Authority FF 451 867,555,460 795,777,739 1,008 805,550,030 666,723,787 0 0 0 1,459 1,673,105,490 1,462,501,526 Railroad Rolling Stock TX 0 0 0 0 0 0 0 0 0 0 0 0 ENTITY COMMERCIAL BUSINESS PERSONAL PROPERTY RESIDENTIAL GRAND TOTAL and Entity Code Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value SCHOOL DISTRICTS 10 Carrollton-Farmers Branch ISD AS 3,482 $6,262,196,610 $5,284,795,807 5,637 $2,816,979,820 $2,240,386,480 22,844 $3,905,004,790 $3,595,012,502 31,963 $12,984,181,220 $11,120,194,789 Cedar Hill ISD ES 1,259 833,668,470 598,029,787 1,127 256,208,160 249,349,332 16,786 1,922,185,010 1,730,492,948 19,172 3,012,061,640 2,577,872,067 Coppell ISD OS 1,195 2,820,484,210 2,389,406,546 2,023 1,671,966,900 1,274,190,178 13,836 3,656,643,710 3,471,301,344 17,054 8,149,094,820 7,134,898,068 Dallas ISD DS 39,770 39,263,918,500 29,343,236,943 45,540 13,536,003,090 12,033,686,610 268,870 41,554,032,600 33,673,860,439 354,180 94,353,954,190 75,050,783,992 DeSoto ISD SS 1,115 445,294,360 323,608,911 906 115,247,340 115,155,095 18,651 1,929,166,770 1,660,624,556 20,672 2,489,708,470 2,099,388,562 Duncanville ISD US 2,201 1,221,468,960 856,936,513 1,708 593,057,560 506,086,811 20,535 2,137,814,360 1,852,644,650 24,444 3,952,340,880 3,215,667,974 Ferris ISD FS 95 10,415,470 8,232,113 12 5,426,590 5,426,590 115 3,886,470 3,467,910 222 19,728,530 17,126,613 Garland ISD GS 6,098 4,151,758,810 3,158,837,214 6,286 2,014,246,460 1,602,830,913 81,968 9,715,788,430 8,649,981,226 94,352 15,881,793,700 13,411,649,353 Grand Prairie ISD PS 3,423 1,800,273,400 1,207,473,933 2,631 1,275,584,090 1,005,275,841 34,399 3,045,077,510 2,627,512,546 40,453 6,120,935,000 4,840,262,320 Grapevine-Colleyville ISD VS 10 578,645,030 6,775,380 116 1,229,657,030 280,984,280 0 0 0 126 1,808,302,060 287,759,660 Highland Park ISD HS 520 2,432,266,140 1,099,211,962 1,872 201,330,960 201,285,090 10,718 11,964,751,080 9,769,812,432 13,110 14,598,348,180 11,070,309,484 Irving ISD IS 4,899 4,779,928,960 3,604,424,239 5,477 1,723,943,040 1,712,093,967 35,894 4,131,976,760 3,678,642,724 46,270 10,635,848,760 8,995,160,930 Lancaster ISD LS 1,726 584,356,650 384,625,088 762 318,795,460 292,967,809 13,085 991,327,650 850,125,418 15,573 1,894,479,760 1,527,718,315 Mesquite ISD MS 3,238 2,509,490,700 1,948,686,851 3,353 865,010,450 787,291,808 46,718 4,077,108,150 3,424,108,281 53,309 7,451,609,300 6,160,086,940 Richardson ISD RS 3,381 6,560,516,830 5,389,854,363 9,122 2,602,199,560 2,331,817,224 56,612 10,121,536,090 8,454,872,372 69,115 19,284,252,480 16,176,543,959 Sunnyvale ISD YS 623 349,079,240 196,547,641 391 208,604,570 120,140,377 2,166 502,806,120 474,956,081 3,180 1,060,489,930 791,644,099 No School NS 100 303,546,450 0 9,632 9,702,404,070 0 0 0 0 9,732 10,005,950,520 0 SPECIAL DISTRICTS Grand Total of Special Districts 1,513 $3,631,600,190 $3,146,512,000 2,907 $1,509,370,530 $1,258,755,749 8,173 $1,828,950,880 $1,639,686,800 12,593 $6,969,921,600 $6,044,954,549
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2011 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/20/2011, COMPARED TO SUPPLEMENTAL EVR, DATED 7/08/2011 - GRAND TOTAL Dallas County DC $204,358,293,187 $203,697,682,020 ($660,611,167) $1,355,919,042 ($2,016,530,209) -0.32% 0.66% -0.99% Dallas Co Community College DO 204,358,293,187 203,697,682,020 (660,611,167) 1,355,919,042 (2,016,530,209) -0.32% 0.66% -0.99% Parkland Hospital PH 204,358,293,187 203,697,682,020 (660,611,167) 1,355,919,042 (2,016,530,209) -0.32% 0.66% -0.99% ENTITY Tax Year 2010 Tax Year 2011 PERCENTAGE CHANGE and Entity Code Market Value Market Value Total Change New Construction Reappraisal Total New Constr Reappraisal COUNTYWIDE ENTITIES CITIES 11 Addison CA $3,403,561,630 $3,459,516,350 $55,954,720 $95,263,342 ($39,308,622) 1.64% 2.80% -1.15% Balch Springs CB 729,510,520 723,615,200 (5,895,320) 9,225,030 (15,120,350) -0.81% 1.26% -2.07% Carrollton CC 5,516,429,670 5,592,946,790 76,517,120 8,264,102 68,253,018 1.39% 0.15% 1.24% Cedar Hill CH 3,017,490,040 2,984,983,600 (32,506,440) 16,492,355 (48,998,795) -1.08% 0.55% -1.62% Cockrell Hill CL 92,121,860 93,967,630 1,845,770 3,131,460 (1,285,690) 2.00% 3.40% -1.40% Combine OM 15,290,080 15,033,780 (256,300) 294,260 (550,560) -1.68% 1.92% -3.60% Coppell CO 5,538,676,430 5,577,732,380 39,055,950 50,033,870 (10,977,920) 0.71% 0.90% -0.20% Dallas DA 101,544,761,804 100,708,421,030 (836,340,774) 712,199,237 (1,548,540,011) -0.82% 0.70% -1.52% DeSoto CS 3,047,252,020 3,053,395,570 6,143,550 25,952,612 (19,809,062) 0.20% 0.85% -0.65% Duncanville CV 1,913,018,990 1,877,248,340 (35,770,650) 6,419,884 (42,190,534) -1.87% 0.34% -2.21% Farmers Branch CF 4,927,999,720 4,681,410,680 (246,589,040) 3,778,635 (250,367,675) -5.00% 0.08% -5.08% Ferris FE 9,951,430 10,299,460 348,030 0 348,030 3.50% 0.00% 3.50% Garland CG 12,533,106,490 12,501,779,150 (31,327,340) 49,805,120 (81,132,460) -0.25% 0.40% -0.65% Glenn Heights CE 300,566,620 301,979,860 1,413,240 4,545,680 (3,132,440) 0.47% 1.51% -1.04% Grand Prairie CP 5,834,525,261 5,798,522,370 (36,002,891) 22,329,020 (58,331,911) -0.62% 0.38% -1.00% Grapevine GV 153,538,960 176,962,240 23,423,280 0 23,423,280 15.26% 0.00% 15.26% Highland Park TH 5,507,931,420 5,464,582,320 (43,349,100) 55,858,070 (99,207,170) -0.79% 1.01% -1.80% Hutchins CU 413,224,850 434,236,050 21,011,200 1,758,910 19,252,290 5.08% 0.43% 4.66% Irving CI 19,641,204,212 20,196,921,010 555,716,798 129,471,315 426,245,483 2.83% 0.66% 2.17% Lancaster CN 1,743,474,970 1,742,473,430 (1,001,540) 7,641,361 (8,642,901) -0.06% 0.44% -0.50% Lewisville LE 61,048,910 62,426,660 1,377,750 40,460 1,337,290 2.26% 0.07% 2.19% Mesquite CM 6,822,893,630 6,802,652,620 (20,241,010) 34,504,262 (54,745,272) -0.30% 0.51% -0.80% Ovilla OV 27,831,280 26,795,880 (1,035,400) 50,000 (1,085,400) -3.72% 0.18% -3.90% Richardson CR 7,156,928,830 7,185,198,580 28,269,750 28,195,157 74,593 0.39% 0.39% 0.00% Rowlett CW 3,088,398,600 3,057,852,190 (30,546,410) 9,345,792 (39,892,202) -0.99% 0.30% -1.29% Sachse CK 880,847,160 876,139,920 (4,707,240) 7,347,274 (12,054,514) -0.53% 0.83% -1.37% Seagoville CJ 565,019,120 558,301,570 (6,717,550) 2,957,630 (9,675,180) -1.19% 0.52% -1.71% Sunnyvale TS 995,201,460 1,011,801,370 16,599,910 16,807,080 (207,170) 1.67% 1.69% -0.02% University Park CQ 8,331,491,530 8,155,422,190 (176,069,340) 45,708,824 (221,778,164) -2.11% 0.55% -2.66% Wilmer CT 254,399,930 269,211,440 14,811,510 4,716,200 10,095,310 5.82% 1.85% 3.97% Wylie WY 10,164,440 11,486,090 1,321,650 1,035,260 286,390 13.00% 10.19% 2.82%
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2011 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/20/2011, COMPARED TO SUPPLEMENTAL EVR, DATED 7/08/2011 - GRAND TOTAL ENTITY Tax Year 2010 Tax Year 2011 PERCENTAGE CHANGE and Entity Code Market Value Market Value Total Change New Construction Reappraisal Total New Constr Reappraisal SCHOOL DISTRICTS 12 Carrollton-Farmers Branch ISD AS $13,253,772,070 $12,984,181,220 ($269,590,850) $94,817,752 ($364,408,602) -2.03% 0.72% -2.75% Cedar Hill ISD ES 3,040,497,230 3,012,061,640 (28,435,590) 17,107,025 (45,542,615) -0.94% 0.56% -1.50% Coppell ISD OS 8,183,643,150 8,149,094,820 (34,548,330) 60,233,972 (94,782,302) -0.42% 0.74% -1.16% Dallas ISD DS 94,963,910,164 94,353,954,190 (609,955,974) 670,844,097 (1,280,800,071) -0.64% 0.71% -1.35% DeSoto ISD SS 2,486,408,890 2,489,708,470 3,299,580 26,711,682 (23,412,102) 0.13% 1.07% -0.94% Duncanville ISD US 3,940,148,380 3,952,340,880 12,192,500 34,884,767 (22,692,267) 0.31% 0.89% -0.58% Ferris ISD FS 19,723,550 19,728,530 4,980 111,560 (106,580) 0.03% 0.57% -0.54% Garland ISD GS 15,950,436,630 15,881,793,700 (68,642,930) 66,596,006 (135,238,936) -0.43% 0.42% -0.85% Grand Prairie ISD PS 6,190,141,121 6,120,935,000 (69,206,121) 25,384,190 (94,590,311) -1.12% 0.41% -1.53% Grapevine-Colleyville ISD VS 1,085,935,420 1,808,302,060 722,366,640 0 722,366,640 66.52% 0.00% 66.52% Highland Park ISD HS 14,822,446,650 14,598,348,180 (224,098,470) 104,456,794 (328,555,264) -1.51% 0.70% -2.22% Irving ISD IS 10,598,491,782 10,635,848,760 37,356,978 52,561,053 (15,204,075) 0.35% 0.50% -0.14% Lancaster ISD LS 1,883,964,730 1,894,479,760 10,515,030 8,173,801 2,341,229 0.56% 0.43% 0.12% Mesquite ISD MS 7,494,058,530 7,451,609,300 (42,449,230) 43,939,772 (86,389,002) -0.57% 0.59% -1.15% Richardson ISD RS 19,400,859,410 19,284,252,480 (116,606,930) 133,289,491 (249,896,421) -0.60% 0.69% -1.29% Sunnyvale ISD YS 1,043,941,680 1,060,489,930 16,548,250 16,807,080 (258,830) 1.59% 1.61% -0.02% SPECIAL DISTRICTS Dallas County FCD #1 DD $312,432,340 $282,392,030 ($30,040,310) $360,030 ($30,400,340) -9.61% 0.12% -9.73% Dallas County URD DM 2,215,327,810 2,345,477,970 130,150,160 57,472,830 72,677,330 5.87% 2.59% 3.28% Denton County LID #1 NL 32,539,350 32,315,540 (223,810) 2,201,900 (2,425,710) -0.69% 6.77% -7.45% Denton County RUD #1 NR 6,317,260 5,777,580 (539,680) 0 (539,680) -8.54% 0.00% -8.54% Combined Denton LID & RUD NU 176,544,110 175,301,740 (1,242,370) 481,730 (1,724,100) -0.70% 0.27% -0.98% Grand Prairie Metro URD GU 116,839,530 115,424,770 (1,414,760) 0 (1,414,760) -1.21% 0.00% -1.21% Irving FCD, Section I IF 328,887,550 318,393,790 (10,493,760) 0 (10,493,760) -3.19% 0.00% -3.19% Irving FCD, Section III ID 1,591,529,360 1,581,263,410 (10,265,950) 4,281,382 (14,547,332) -0.65% 0.27% -0.91% Lancaster MUD #1 LM 28,417,050 28,197,680 (219,370) 371,310 (590,680) -0.77% 1.31% -2.08% Northwest Dallas Co FCD NF 417,212,270 412,271,600 (4,940,670) 206,970 (5,147,640) -1.18% 0.05% -1.23% Valwood Improvement Authority FF 1,834,374,150 1,673,105,490 (161,268,660) 134,040 (161,402,700) -8.79% 0.01% -8.80% Railroad Rolling Stock TX 0 0 0 0 0
For more information, visit our Website: www.dallascad.org For additional copies write: Rick Kuehler, Director of Administration Dallas Central Appraisal District 2949 N Stemmons Fwy Dallas, TX 75247-6195 Dallas Central Appraisal District Annual Report 2011 Appraisal Year Revised April 2012