3 2 2020
play

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

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


  1. 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 Administration Advisory Board 2 15 Members  Mike Amezquita  Rick Kuehler  Sheila Bennett  Tina Morton  Tracy Carter  Randy Riggs  Carol Dixon  Kory L. Ryan  Larry Gaddes  Mike Soto  Martin Villareal  Guy Griscom  Elisa Hand  Rob Wheelock  Burton Jones 2 3 3 1

  2. 3/2/2020 86th Legislative Bill Implementation ptad.cpa@cpa.Texas.gov 4 800-252-9121 110 FORMS 24 VIDEOS 23 22 WEBPAGES PUBLICATIONS 4 Notice of Estimated Taxes 5 5 Appraisal District Database 6 6 2

  3. 3/2/2020 Notice of Appraised Value 7 7 Information and Customer Service Team 3,214 Registrants ARB 8 Training Live Feb – April Telecasts May 6 and 7 comptroller.texas.gov/taxes/property-tax/arb/training.php 8 Arbitration  Publication  Training Videos  Rules  Forms 9 9 3

  4. 3/2/2020 ARB Survey 10  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, 3 rd 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) 11 Craig and Catie (CNC) Webpages Forms One-Pagers 11 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 12 4

  5. 3/2/2020 13 13 14 14 15 15 5

  6. 3/2/2020 Current Postings • Education and Communications • Residential Appraisers • Palo Duro Canyon Area • Permian Basin Area PTAD Job 16 Openings Upcoming Postings • Outreach and Support • Property Tax Data Analysis comptroller.texas.gov/about/careers/opportunities.php 16 2,828 Questions 16,859 Preliminary Recommendations 10 Years of 17 10,439 Improvements Made Methods by Appraisal Districts and Assistance 307,655 Miles Driven by MAP Program Reviewers Since 2016 17 2020-21 Comments 18-19 20-21 58  58 comments from 27 CADs 43  35% ↑ in comments 27  42% ↑ in CADs 19  Most comments on Appraisal Standards, Procedures and Methodology questions  2 nd most on Operating Procedures APPRAISAL NUMBER OF DISTRICTS COMMENTS questions COMMENTING RECEIV ED 18 18 6

  7. 3/2/2020 Questions by Tier 19 Tier 1 Tier 2 Tier 3 183 183 81 67 55 73 43 78 80 80 86 183 53 94 91 81 87 70 2010-2011 2012-2013 2014-2015 2016-2017 2018-2019 2020-2021 (549) (227) (166) (238) (234) (254) 19 Average Number of Recommendations 20 Preliminary & Final 2010-2019 Preliminary Final 46 42 18 11 8 7 7 7 7 6 5 4 4 4 3 3 2 2 2 1 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 20 2010 2011 2012 2013 2014 Number of 2015 21 CADs 2016 Reported 2017 2018 to TDLR by 0 5 10 15 20 Year Number of CADs Reported to TDLR by Year 21 7

  8. 3/2/2020 2010 2011 2012 2013 2014 2015 22 2016 Number of Recommendations 2017 Reported to TDLR 2018 by Year 0 20 40 60 80 100 120 Number of Recommendations Reported to TDLR by Year 22 23 23 24 24 8

  9. 3/2/2020 "Limited scope” is not defined in the bill Could reduce MAP review by at least half Limited 25 Will reflect the nature and severity Scope of disaster MAP Review Will require rule making 25 ADDITIONAL MAP REVIEW State value for 3 years Targeted review Determine underlying issues or challenges 26 Property Value Study 27 27 9

  10. 3/2/2020 2018 Final PVS Results 70 62 60 53 50 40 31 30 19 20 10 0 Grace Y1 Grace Y2 State Value Local > State Value 28 2019 Preliminary PVS Results 120 96 100 82 80 60 40 25 17 20 0 Year 1 Grace Year 2 Grace State Value Local > State Value 29 2018 PVS by Tier 30 100 93 80 61 60 40 20 11 0 Total Tier 1 Tier 2 Tier 3 30 10

  11. 3/2/2020 2019 Preliminary PVS by Tier 31 100 94 90 80 60 36 40 20 0 Total Tier 1 Tier 2 Tier 3 31 Final PVS Results 2015-2018 32 180 165 160 131 140 120 95 100 88 80 60 40 20 0 Total 2015 Final 2016 Final 2017 Final 2018 FinaL 32 Preliminary PVS Results 2015-2019 33 250 220 200 184 150 150 131 111 100 50 0 Total 2015 2016 2017 2018 2019 33 11

  12. 3/2/2020 PVS Protest Process 34 34 Thank you! Shannon. Murphy@cpa.texas.gov 512-475-2273 35 35 12

Recommend


More recommend