Texas Association of Property Tax Professionals Property Tax - - PowerPoint PPT Presentation

Texas Comptroller of Public Accounts 1

Presentation to the

Texas Association of Property Tax Professionals

Property Tax Assistance Division Update

• Sep. 23, 2016

Presented by:

Mike Esparza, Director Property Tax Assistance Division Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts

Property Value Study – 2015 v. 2014

• 111 invalid school districts (2015)
• 153 invalid school districts (2014)
• 177 protests (114 self report only) (2015)
• 190 protests (72 self report only (2014)
• 1 rejections referred to SOAH (2015)
• 4 rejections referred to SOAH (2014)
• 2 appeals to SOAH (both went to hearing) (2015)
• 5 appeals to SOAH (4 withdrawn, 1 went to hearing (2014))

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Texas Comptroller of Public Accounts

2014-15 Methods and Assistance Program Review Results

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2014-15 Yes/No Results Number of Potential Recommendations Actual Number of Recommendations Percentage of Appraisal Districts without Recommendations

12,567 279 66% 2014-15 Pass/Fail Results No Fails 84% 1 Fail 4% 2 Fails 8.5% More than 2 Fails 3.5%

Inadequate Maps Inadequate Reappraisal Plan Problems with Appraisal Procedures Unable to Reproduce Values 6% 7% 9.5% 9%

Texas Comptroller of Public Accounts

State Aid to Disproportionately Affected Local Governments

• HB 7, SEC. 25 applies to cities adjacent to United States military

installation and counties in which United States military installation is wholly or partly located

• County and city with large property tax revenue lost to 100% disabled

veteran homestead exemption compared to general fund revenue

• Apply to Comptroller for state aid
• Aid amount = Lost property tax revenue to exemption minus one percent
• f general fund revenue
• Amounts requested exceeded $2.5 million appropriation allocated – able

to pay 77% of requested payment to Coryell and Bell counties and the cities of Killeen and Copperas Cove

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Texas Comptroller of Public Accounts

Manuals

• Revised Recreational, Park, and Scenic Land manual. Effective date was August 28,
• 2016. Update manual for statutory changes.
• Revised Public Access Airport Property manual. Effective date was August 28, 2016.

Update manual for statutory changes.

• In process of revising Ag Manual – Comment period – Has to be approved by committee
• f Governor, Comptroller, Ag Commissioner, GLO Commissioner and the Attorney

General

• In process of revising Timber Manual – Also has to be approved by committee of the

Governor, Comptroller, Ag Commissioner, GLO Commissioner and the Attorney General

• In process of revising Wildlife Management Manual – in review process

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Texas Comptroller of Public Accounts

Moving Forward

• Restart publication of electronic newsletter either monthly or quarterly as

a way of disseminating information to CADs and public regarding activities at PTAD. Enhances communication between CADs and Comptroller. Allows for more policy discussions

• Comptroller’s Office working on dashboard website allowing more direct

access to information to the public, CADs, legislators. This will reduce the number of open records requests we have to process

• Change the way the grace period statute is applied. More in keeping with

wording of statute

• Hotel occupancy tax webpage coming back. Will be more user friendly.

Will be able to search monthly or quarterly for cities or counties

Texas Comptroller of Public Accounts

Mike Esparza, Director Mike.Esparza@cpa.texas.gov 512-475-0288 Property Tax Assistance Division Texas Comptroller of Public Accounts

Questions?