BURLESON COUNTY APPRAISAL DISTRICT Proposed Budget

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1 BURLESON COUNTY APPRAISAL DISTRICT Rounding in formulas may cause some numbers to total differently when carried forward

2 BURLESON COUNTY APPRAISAL DISTRICT TABLE Of CONTENTS Page Budget Totals Pages Budget Line Items 2.. Personnel Services 4.. Supplies and Administrative 6.. Contractual Expense 7.. Inventory & Capital Expense Pages 37. Notes to 2017 Budget Line Item # Line Item Description 3.. PERSONNEL SERVICES Employee Wages FICA Social Security and Medicare Unemployment Insurance Retirement Fund Group Insurance 4.. SUPPLIES AND ADMINISTRATIVE Conference/Schools & Lodging Dues and Memberships Communications Office & Computer Supplies Deed Records Legal Notice & Publications Postage/Postage Meter/Box Rent Books & Subscriptions

3 Janitorial Building Maintenance, Supplies & Improvements Fuel and Transportation Appraisal Review Board 6. CONTRACTUAL EXPENSE Professional Appraisal Professional Audit Professional Accounting Professional Legal Equipment Leases and Maintenance Software and Licenses Maintenance Bonds and Insurance 7. INVENTORY & CAPITAL EXPENSE Office Furniture and Equipment Computer Equipment 7. TOTAL OPERATING BUDGET Page Employee Wages and Benefits Page Budget Payment To be calculated after rates adopted (Estimate based on last year)

4 Totals Personnel Services: $ 426,132 Supplies & Administrative Expense: $ 86,960 Contractual Expense: $ 363,055 Capital Expense: $ 11,600 Total Operating Budget: $ 887,747 Page 1

5 LINE ITEM LINE ITEM Amended PERSONNEL SERVICES: 7110 Employee Wages $ 241,518 $ 273,079 $ 310,478 $ 341, Medicare 1.45% $ 3,548 $ 4,028 $ 2,706 $ 4, Unemployment Insurance $ $ 865 $ 6, Retirement Fund (6.85% for 2017) $ 20,072 $ 16,882 $ 21,928 $ 23, Group Health Insurance $ 43,020 $ 32,495 $ 53,075 $ 50, Texas Workforce $ 4,550 $ 1,816 $ 7100 Personnel Payroll Expenses Other $ 7,668 $ Total Personnel Services $ 312,708 $ 335,967 $ 389,052 $ 426,132 SUPPLIES AND ADMINISTRATIVE: 7320 Conferences/Schools & Lodging $ 9,500 $ 11,410 $ 9,235 $ 15, Forms and Printing $ $ 867 $ 7355 Dues and Memberships $ 1,225 $ 2,686 $ 1,795 $ 3, Communications (Telephone & Internet) $ 2,700 $ 3,990 $ 5,040 $ 5, Utilities $ 3,700 $ 4,207 $ 4,500 $ 5, Shredding (Ameritex) $ 800 $ Office & Computer Supplies $ 10,000 $ 5,996 $ 14,500 $ 7, Deed Records $ 2,000 $ 1,230 $ 2,000 $ 1, Legal Notices & Publications $ 3,000 $ 3,860 $ 4,000 $ 4, Postage (Pitney Bowes) $ 11,000 $ 19,100 $ 12,500 $ 21, Books & Subscriptions $ 1,000 $ 1,423 $ 1,250 $ 1, Janitorial $ 2,000 $ 2,551 $ 3,060 $ 3, Prosperity Annual Fee $ 320 $ 390 $ $ 7515 Building Maintenance, Supplies & Improvements $ 3,000 $ 2,115 $ 3,000 $ 4, Fuel & Transportation $ 2,500 $ 4,866 $ 2,500 $ 5, Security $ 160 $ 493 $ $ 7305 Appraisal Review Board $ 9,660 $ 8,390 $ 10,850 $ 10,500 Total Supplies and Administrative $ 61,765 $ 73,574 $ 75,030 $ 86,960 CONTRACTUAL EXPENSE: 7410 Professional, Appraisal (Eagle Appraisal for 2017) $ 285,800 $ 295,800 $ 259,200 $ 125, Professional, Appraisal (P&A Mineral Appraisal for 2017) $ 99, Appraisal Support Pictometry (New for 2017) $ 21, Professional, Audit $ 4,500 $ 6,737 $ 6,700 $ 6, Professional Accounting $ 10,000 $ 13,200 $ 16,800 $ 16, Net Perspective (Web service & Virus pro) $ 750 $ $ $ 7420 Professional, Legal $ 8,500 $ 21,232 $ 38,725 $ 30, Equipment Leases & Maintenance $ 8,100 $ 10,144 $ 8,100 $ 10, Software & Licenses Maintenance $ 37,580 $ 44,090 $ 42,860 $ 49, Bonds & Insurance $ 2,000 $ 4,130 $ 3,275 $ 4,500 Total Contractual Expense $ 357,230 $ 395,333 $ 375,660 $ 363,055 INVENTORY & CAPITAL EXPENSE: 7520 Office Furniture $ $ 1,007 $ 2,000 $ 2,000 Computer Equipment $ $ 2,620 $ 3,500 $ 9, Capital Expenditures Other $ 4 $ 7510 Total Inventory & Capital Expense $ 4 $ 3,627 $ 5,500 $ 11,600 DEBT SERVICE PAYMENTS: Prosperity Mort Interest Exp $ $ 222 $ $ 7605 Debt Service Payments Other $ $ 9,000 $ $ 7600 Total Debt Service Payments $ $ 9,222 $ $ ************* Total Budget $ 731,707 $ 817,722 $ 845,242 $ 887,747 Page 2

6 NOTES TO PERSONNEL SERVICES 7110 Employee Wages: Wages are based on responsibility, knowledge, quality and quantity of work assigned to each employee. Budget provides for minor adjustment to some staff members. 8 Full time, 1 Part time vs Full time 1 Part Time A Regular Salary $ 331,318 B Management Adj. $ 10, Payroll Taxes Currently the appraisal district is subject to Medicare taxes. Budget Amount: $ 341, Unemployment Insurance Insurance to cover possible unemployment claims Budget Amount: $ 4, RETIREMENT FUND COSTS: The district currently participates in a Retirement Program with TCDRS. The appraisal district contributes 6.85% of gross salary of the employees who particpate. Salaries $ 341,318 X 6.85% Budget Amount: $ 6,485 Budget Amount: $ 23, GROUP HEALTH INSURANCE: Budget Amount: $ 50,000 Page 3

7 7320 CONFERENCES, SCHOOLS & LODGING: SUPPLIES AND ADMINISTRATIVE EXPENSE The State of Texas requires appraisers and any staff members who exercise opinions of value be registered with Texas Department of Licensing and Regulation, and obtain state certification in the appropriate field. District employees must become certified as a Level 4 Registered Professional Appraisers (RPA). The certification must be completed within 60 months of becoming registered as a Class 1 Appraiser and cannot be earned until the registrant has 36 months of experience as an Appraiser registrant. Once obtained continuing education (CE's) is mandatory. DUES & MEMBERSHIPS: 7355 Expense is anticipated as follows: TAAD Registration $ 1,000 TDLR Registration $45 $ 870 TAAO Registration $ 450 Rural Appraisal District Chapter $ 150 Tri Region Chapter of CAD's $ 100 International Association of Assessing Officers $ 430 Budget Amount: $15,000 Budget Amount: $ 3,000 COMMUNICATIONS: 7365 Anticipated expenses are: Verizon (Telephone & Internet) $458 X 12 $ 5,496 Budget Amount: $ 5, UTILITIES: Gas $500 Electric $4,500 Budget Amount: $ 5,000 SHREDDING: 7243 Budget Amount: $ OFFICE & COMPUTER SUPPLIES: This line item is for typical expendable office supplies. Larger cost items included are copier paper, print cartridges, mapping paper rolls, binding supplies and envelopes. In previous years budgets, this line item has also been used for other office supply purchases for which there was not a specific line item. Examples of these type items are pens, staples, tape, folders, etc. Budget Amount: $ 7, DEED RECORDS: Budget Amount: $ 1, LEGAL NOTICES & PUBLICATIONS: We are required to annually publish certain items in our local newspaper having the largest circulation in the county. In an effort to give proper notification to all tax payers, we publish all notices in the Burleson County Tribune This budget item provides for those publications. Page 4 Budget Amount: $ 4,500

8 7230 POSTAGE: Notices of Appraised Value Scheduling Letters Letters of Determination (certified) Budget Amount: $ 21,000 Regular Office Mail Sales Verifications Annual Applications 7210 BOOKS & SUBSCRIPTIONS NADA (M/H Valuation Guide) $196 Infonation (Vehicle Registration Report) $665 Marshall & Swift (Residential Cost Guide) $375 Misc $264 Budget Amount: $ 1, JANITORIAL: A1 Professional Cleaning Cleaning: $255 X 12 Months $ 255 X 12 $ 3, BUILDING MAINTENANCE, SUPPLIES & IMPROVEMENTS: This line item is used for pest control and security services for the office. This line item is also used for misc. repairs, paint & unexpected building needs. Pest Control Insight Pest Management $300 Security Services ADT $800 Unexpected Building Needs $2,900 Budget Amount: $ 3,060 Budget Amount: $ 4, FUEL AND TRANSPORTATION: Travel to Attend Schools/Seminars/Meetings/ $ 5,000 Budget Amount: $ 5,000 Conferences & InDistrict Reimbursements 7305 APPRAISAL REVIEW BOARD: The Appraisal Review Board members perform an invaluable service to both the taxpayers of Burleson County and to the Appraisal District. The three member panel meets as needed throughout most of the year; however, during the certification process they will meet as many times as is needed to ensure that all value issues are properly resolved. Typically this is an additional 10 to 13 meetings that can last all day and they are required to hear taxpayer protest on weekends if requested by the taxpayer. The ARB is required to have it's own attorney. $ 3,000 Education Expense $ 550 Salary $ 6,000 Rent $ 950 Budget Amount: $ 10,500 Page 5

9 CONTRACTUAL EXPENSE PROFESSIONAL APPRAISAL: 7410 Pritchard & Abbott utility/ mineral appraisal $ 99,200 Eagle Appraisal Residential Appraisal $ 125,000 Budget Amount: $ 224,200 PROFESSIONAL AUDIT: 7328 This line item is for professional services of an independent auditor. Seidel Schroeder Budget Amount: $ 6,950 PROFESSIONAL ACCOUNTING: 7405 This line item is for professional services of an independent CPA to perform financial & payroll services. Danny Koerth Budget Amount: $ 16,800 PROFESSIONAL LEGAL: 7420 Perdue, Brandon, Fielder, Collins & Mott $30,000 EQUIPMENT LEASES & MAINTENANCE: 7460 A Copier that is used as a printer, scanner, and fax machine. Another copier used for copying and printing Budget Amount: $30,000 Documation Copier Lease $ 10,000 Budget Amount: $ 10,000 SOFTWARE & LICENSES MAINTENANCE: 7415 This line item supports software purchases and upgrades for products such as operating system software, antivirus software, Microsoft Office, and QuickBooks. It also supports maintenance cost for our operating software, licensing and other special programming needs. Lastly, this line item provides for staff software training when necessary P&A $ 29,980 $ 26,300 $ 26,300 BIS $ $ 15,300 $ 20,670 SYSTEK $ 4,881 $ $ Autodesk, Inc (Mapping Software License) $ $ 700 $ 800 Intuit Tax Tables $ $ 111 $ 125 Intuit Payroll Software $ $ 449 $ 449 Misc Software Expense $ 1,000 Pictometry (New for 2017) $ 21,261 $ 34,861 $ 42,860 $ 70,605 Budget Amount: $ 70,605 BONDS & INSURANCE 7326 Items included in this line item Bonds, Liability & Directors. This covers all of the district's insurance including Errors & Omissions coverage. TML Insurance Page 6 Budget Amount: $ 4,500

10 INVENTORY & CAPITAL EXPENSE OFFICE FURNITURE & EQUIPMENT: 7520 Needs are anticipated as follows: Furniture replacment & misc office. $ 2,000 Budget Amount: $ 2,000 COMPUTER EQUIPMENT: 7510 Budget needs to replace all computers over a 4 year period Budget Amount: $ 9,600 TOTAL $ 887,747 Page 7