3/2/2020 Texas Association of Appraisal Districts Conference - - PDF document

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3/2/2020 Texas Association of Appraisal Districts Conference February 2020 Property Tax Assistance Division Shannon Murphy, Assistant Director Lori Fetterman, MAP Supervisor Bill Messick, Field Studies Manager 1 Property Tax

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Texas Association of Appraisal Districts Conference – February 2020 Property Tax Assistance Division Shannon Murphy, Assistant Director Lori Fetterman, MAP Supervisor Bill Messick, Field Studies Manager

Property Tax Administration Advisory Board 15 Members

 Mike Amezquita  Sheila Bennett  Tracy Carter  Carol Dixon  Larry Gaddes  Guy Griscom  Elisa Hand  Burton Jones  Rick Kuehler  Tina Morton  Randy Riggs  Kory L. Ryan  Mike Soto  Martin Villareal  Rob Wheelock 2

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86th Legislative Bill Implementation

110 FORMS 24 VIDEOS 23 PUBLICATIONS 22 WEBPAGES ptad.cpa@cpa.Texas.gov 800-252-9121

Notice of Estimated Taxes

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Appraisal District Database

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Notice of Appraised Value

ARB Training

Information and Customer Service Team 3,214 Registrants Live Feb – April Telecasts May 6 and 7

comptroller.texas.gov/taxes/property-tax/arb/training.php

Arbitration

Publication Training Videos Rules Forms

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ARB Survey

 Electronic Responses: Survey respondents may elect to complete the Comptroller’s survey electronically at the appraisal district office at a designated computer as those responses are collected directly by PTAD or through the URL listed on the ARB survey form: surveymonkey.com/r/surveyarb  Paper Responses: Paper copies of the survey with responses may be delivered to PTAD in person or by mail at 1711 San Jacinto, 3rd Floor, Austin, Texas 78701.  Email Responses: Paper surveys with responses may be emailed to PTAD at: ptad.communications@cpa.texas.gov. 10

Truth-in-Taxation (TNT)

Craig and Catie (CNC) Webpages Forms One-Pagers

Exemptions

12  Heirship  List of RH Exemptions  Application Process  Required Documentation  State Bar Pro Bono Info  How to Record  Temporary Disaster Exemption  Form 50-312

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PTAD Job Openings

Education and Communications
Residential Appraisers
Palo Duro Canyon Area
Permian Basin Area

Current Postings

Outreach and Support
Property Tax Data Analysis

Upcoming Postings

comptroller.texas.gov/about/careers/opportunities.php

10 Years of Methods and Assistance Program

2,828 Questions 16,859 Preliminary Recommendations 10,439 Improvements Made by Appraisal Districts 307,655 Miles Driven by MAP Reviewers Since 2016

2020-21 Comments

 58 comments from 27 CADs  35% ↑ in comments  42% ↑ in CADs  Most comments on Appraisal Standards, Procedures and Methodology questions  2nd most on Operating Procedures questions

19 43 27 58 APPRAISAL DISTRICTS COMMENTING NUMBER OF COMMENTS RECEIV ED 18-19 20-21

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Questions by Tier

19 183 94 70 91 81 87 183 78 53 80 80 86 183 55 43 67 73 81

2010-2011 (549) 2012-2013 (227) 2014-2015 (166) 2016-2017 (238) 2018-2019 (234) 2020-2021 (254) Tier 1 Tier 2 Tier 3

Average Number of Recommendations Preliminary & Final 2010-2019

42 46 7 6 3 2 7 7 8 7 18 11 4 3 2 1 2 4 5 4 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Preliminary Final

Number of CADs Reported to TDLR by Year

5 10 15 20 2018 2017 2016 2015 2014 2013 2012 2011 2010 Number of CADs Reported to TDLR by Year 21

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Number of Recommendations Reported to TDLR by Year

20 40 60 80 100 120 2018 2017 2016 2015 2014 2013 2012 2011 2010 Number of Recommendations Reported to TDLR by Year 22

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Limited Scope MAP Review

"Limited scope” is not defined in the bill Could reduce MAP review by at least half Will reflect the nature and severity

f disaster

Will require rule making

ADDITIONAL MAP REVIEW

State value for 3 years Targeted review Determine underlying issues or challenges

Property Value Study

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2018 Final PVS Results

62 31 53 19 10 20 30 40 50 60 70 Grace Y1 Grace Y2 State Value Local > State Value

2019 Preliminary PVS Results

96 17 82 25 20 40 60 80 100 120 Year 1 Grace Year 2 Grace State Value Local > State Value

2018 PVS by Tier

30 11 93 61 20 40 60 80 100 Total Tier 1 Tier 2 Tier 3

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2019 Preliminary PVS by Tier

31 36 94 90 20 40 60 80 100 Total Tier 1 Tier 2 Tier 3

Final PVS Results 2015-2018

32 88 95 131 165 20 40 60 80 100 120 140 160 180 Total 2015 Final 2016 Final 2017 Final 2018 FinaL

Preliminary PVS Results 2015-2019

33 111 131 150 184 220 50 100 150 200 250 Total 2015 2016 2017 2018 2019

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PVS Protest Process

Thank you!

Shannon. Murphy@cpa.texas.gov