Milam Appraisal District AGENDA ITEM MEMORANDUM 06/21/2018 Item# 4 Consent Agenda Page 1 of 1 DEPT./DIVISION SUBMISSION & REVIEW: Dyann White, Chief Appraiser ITEM DESCRIPTION: Present minutes and budget reports as follows: a. Approve minutes of May 17, 2018 regular meeting b. Approve May Budget Reports STAFF RECOMMENDATION: Approve minutes and budget reports as presented in item description. ITEM SUMMARY: Copies of minutes and budget reports are included for Board review. FISCAL IMPACT: N/A ATTACHMENTS: May 17, 2018 Minutes DRAFT May Budget Report
THE STATE OF TEXAS THE COUNTY OF MILAM MILAM APPRAISAL DISTRICT The Milam Appraisal District Board of Directors (BOD) convened in a regular meeting Thursday, May 17, 2018, at the Milam Appraisal District Office, 120 North Houston Street, Cameron, Texas. Attending: Board Members: Tim Arledge Travis Yoakum Lisa Gerthe Don Culp Staff: Dyann White, Chief Appraiser Danice Beathard, Business Manager Others: None Absent Board Members: Larry Patterson Sherry Mueck Item 1. Call to Order Having a voting quorum present, the meeting was called to order by Board Chair, Tim Arledge at 8:30 a.m. Invocation by Mr. Culp, moment of silence, pledge of allegiance to U.S. Flag, and pledge of allegiance to the Texas Flag. Item 2. Citizen s Communication None Item 3. Consent Items All items listed under this section, Consent Items, are considered to be routine by the Board and may be enacted by one motion. If discussion is desired by the Board, any item may be removed from the Consent Items at the request of any Board Member and will be considered separately. a. Approve minutes of April 19, 2018 regular meeting b. Approve minutes of May 5, 2018 special meeting (Budget Workshop) c. Approve April Budget Reports Mrs. Gerthe made a motion to approve consent items as presented, Mr. Yoakum seconded the motion, and the vote was unanimous. Item 4. Consider New Business a. Discussion and action to set the date, time, and place for public hearing of the 2019 Proposed Budget. The Chief Appraiser explained that the presentation of the 2019 Proposed Budget is the same as it was at the Budget Workshop and advised the Board that PTC requires them to set the date, time and place of the Budget Public Hearing. 1
Mrs. Gerthe made a motion to set the date, time, and place of the 2019 Budget Public Hearing to be held at the next scheduled regular Board Meeting on June 21, 2018 at 8:30 a.m. in the Board Room at the Milam Appraisal District. Mr. Arledge seconded the motion, and the vote was unanimous. b. Discussion and possible action to approve resolutions for appointing Appraisal Review Board Members and electing officers after having received their certificates from their recent training they attended in Waco, TX on April 12, 2018. Mr. Yoakum made a motion to approve 2018 Resolution #3 appointing Julie Sulak and Barkley Lagrone as ARB Members for two-year term, Mrs. Gerthe seconded the motion, and the vote was unanimous. Mrs. Gerthe made a motion to approve 2018 Resolution #4 appointing Julie Sulak as ARB Chair, Randy Fletcher as ARB Vice-Chair, and Barkley Lagrone as ARB Secretary, seconded by Mr. Yoakum, and the vote was unanimous. Item 5. Chief Appraiser s report a. Reappraisal Plan The Chief Appraiser stated the 2018 field work was a very clean completion and records were submitted to the Appraisal Review Board on Tuesday, May 15, 2018. She also stated protest hearings will begin next week. b. Litigation None to report. c. Board Calendar Review June 2019 Budget Public Hearing Adopt the 2019 Budget Submit the Proposed Reappraisal Plan and set date, time and place for public hearing-even numbered years July 2019-2020 Reappraisal Plan Public Hearing & Adoption-even numbered years Adopt 2019-2020 Reappraisal Plan-even numbered years 2 nd Quarter Investment Report 2 nd Quarter ARB Change Report-delivered to Board & ARB by 10 th of month following end of quarter Mrs. Gerthe made a motion to approve the Chief Appraiser s Report, Mr. Yoakum seconded the motion, and the vote was unanimous. NOTE: Written reports of any above listed items provided to all BOD members are considered part of the BOD s minutes as reports. Item 6. Adjournment Having no further business to consider, on a motion by Mrs. Gerthe and seconded by Mr. Culp, approved by unanimous vote, the meeting adjourned at 8:38 a.m. 2
NOTE: Recording of the foregoing meeting on file for 90 days in the Milam Appraisal District Office, 120 North Houston Street, Cameron, Texas. The above and foregoing minutes examined and approved in open meeting this the 21 st day of June, 2018. Attest: (Member) Chair of the Board 3
Milam Appraisal District General Fund Schedule of Revenues and Expenditures - Actual and Budget For the one month ended May 31, 2018 (With comparative amounts for the one month ended May 31, 2017) 2018 2017 Analytical $ Increase Percent (Decrease) Actual Budget of Budget Actual Prior Yr. Revenues: Appraisal income $ 406,909 $ 795,326 51.16% $ 377,741 $ 29,168 Rendition income 721-0.00% 319 402 Interest and other 2,335-0.00% 1,964 371 2017 Budget Amendment * 49,386 49,386 Total Revenues 459,351 844,712 54.38% 380,024 29,941 Expenditures: Current Personnel services 221,797 511,162 43.39% 174,266 47,531 Contractual services 126,483 199,324 63.46% 120,919 5,564 Materials and supplies 4,448 26,942 16.51% 5,832 (1,384) Other services 32,561 73,284 44.43% 23,952 8,609 Capital outlay 17,846 34,000 52.49% 555 17,291 Depreciation - - 0.00% - - Total Expenditures 403,134 844,712 47.72% 325,524 77,610 Excess (deficiency) of revenues over expenditures $ 56,217 $ - $ 54,500 $ (47,670) *Note: The amount reflected as 2017 Budget Amendment is the portion of the amendment that was reallocated into 2018.
Milam Appraisal District General Fund Schedule of Revenues - Actual and Budget For the one month ended May 31, 2018 (With comparative amounts for the one month ended May 31, 2017) 2018 2017 Analytical $ Increase Percent (Decrease) Account Account Title Actual Budget of Budget Actual Prior yr. Appraisal income: 4010 Allocations $ 406,909 $ 795,326 51.16% $ 377,741 $ 29,168 BA2017 2017 Budget Amendment $ 49,386 $ 49,386 Rendition income: 4210 Rendition penalty 721-0.00% 319 402 Interest and other: 4110 Unbudgeted income 2,212-0.00% 1,693 519 4310 CD interest 123-0.00% 271 (148) 4410 GIS disc sales - - 0.00% - - 2,335-0.00% 1,964 371 TOTAL REVENUES $ 459,351 $ 844,712 54.38% $ 380,024 $ 29,941
Milam Appraisal District General Fund Schedule of Expenditures - Actual and Budget For the one month ended May 31, 2018 (With comparative amounts for the one month ended May 31, 2017) 2018 2017 Analytical $ Increase Percent (Decrease) Account Account Title Actual Budget of Budget Actual Prior yr. Personnel services: 5110 Salaries $ 145,807 $ 363,517 40.11% $ 127,822 $ 17,985 5140 Social Security 8,702 22,538 38.61% 7,808 894 5150 Medicare 2,035 5,271 38.61% 1,826 209 5160 Unemployment ins (TWC) 1,410 2,130 66.19% 66 1,344 5170 Retirement 8,748 21,861 40.02% 8,857 (109) 5180 Health insurance 55,095 92,145 59.79% 26,684 28,411 5190 Workers' compensation - 700 0.00% 1,203 (1,203) 5195 Separation Pay - 3,000 0.00% - - Total personnel services 221,797 511,162 43.39% 174,266 47,531 Materials and supplies: 5210 Books & reports 1,757 2,620 67.08% 1,264 493 5220 Forms & printing 297 3,000 9.90% 786 (489) 5230 Postage & freight 24 12,000 0.20% 2,018 (1,994) 5240 Supplies 2,370 9,322 25.42% 1,764 606 Total materials and supplies 4,448 26,942 16.51% 5,832 (1,384) Other services: 5300 Appraisal Review Board (ARB) 2,541 6,700 37.92% 2,137 404 5310 Deed copy expenses 40 240 16.67% 80 (40) 5320 Education fees/travel 7,615 12,950 58.80% 6,182 1,433 5321 New App Ed/Training 2018 750 1,500 - - 5330 Insurance, audit & bond 6,453 9,000 71.70% 1,960 4,493 5340 Service agreements 4,897 9,120 53.69% 2,384 2,513 5350 Mileage expenses 3,323 6,200 53.60% 2,677 646 5360 Publications & legal notices 10 2,720 0.37% 504 (494) 5370 Registration/dues/fees 1,274 2,555 49.86% 2,681 (1,407) 5380 Telephone 3,042 7,290 41.73% 2,922 120 5381 New Polycom Install for Hearings - 1,609 0.00% - - 5390 Utilities 2,616 13,400 19.52% 2,425 191 Total other services 32,561 73,284 44.43% 23,952 7,859 Contractual: 5400 Appraisal contract 27,900 56,000 49.82% 27,900-5410 Appraisal/GIS/Internet Maint. 40,213 70,474 57.06% 38,698 1,515 5420 Attorney retainer 500 3,500 14.29% 790 (290) 5430 Attorney litigation - 4,000 0.00% 2,643 (2,643) 5440 Attorney - ARB - 500 0.00% - - 5450 Contracted Svcs-Appraisal Notices 13,198 14,100 93.61% 12,062 1,136 5460 Computer maint. - hardware 295 2,200 13.41% - 295 5470 Computer maint. - software 5,210 6,900 75.50% 5,657 (447) 5480 Aerial imagery 37,342 37,950 98.40% 31,148 6,194 5490 Copy machine maintenance 1,325 2,500 53.00% 1,521 (196) 5495 Postage meter rent 500 1,200 41.67% 500 - Total contractual 126,483 199,324 63.46% 120,919 5,564 Capital outlay: 5500 Office equipment 9,124 15,000 60.83% 555 8,569 5501 New App Equip/Furn/Ofc Setup 6,103 13,000 - - 5510 Building maintenance 2,530 5,000 50.60% - 2,530 5520 Office furniture 90 1,000 8.98% - 90 Total capital outlay 17,846 34,000 52.49% 555 11,189 TOTAL EXPENDITURES $ 403,134 $ 844,712 47.72% $ 325,524 $ 70,757
Milam Appraisal District AGENDA ITEM MEMORANDUM 06/21/2018 Item# 5a Regular Agenda Page 1 of 2 DEPT./DIVISION SUBMISSION & REVIEW: Dyann White, Chief Appraiser ITEM DESCRIPTION: Discuss 2019 Proposed Budget and set the date, time and place for the public hearing. STAFF RECOMMENDATION: Discuss item presented; set the date, time and place for the budget public hearing. ITEM SUMMARY: The Board hosted a Budget Workshop on May 3, 2018 to review the 2019 Proposed Budget. The 2019 Proposed Budget is $860,247, an increase of $64,921 from the prior year adopted budget. The Proposed Budget is a balanced budget with a total budgeted revenue of $860,247 to be allocated to each participating taxing unit. As required in Property Tax Code 6.06(a), the 2019 Proposed Budget includes the proposed positions, salary ranges (pay plan), the proposed salary for each position and a list of benefits, the proposed capital expenditures listed in the line item justification, and the estimate of the amount of the budget that will be allocated to each taxing unit. This document includes a summary, revenue detail, expenditure detail and line item justification. This format provides transparency and clarity. In accordance with Property Tax Code 6.06(b), the Board shall set the date, time and place for the budget public hearing. The public hearing was held this morning at the Milam Appraisal District office at 120 N. Houston Ave, Cameron, Texas, 76520.
06/21/2018 Item# 5a Regular Agenda Page 2 of 2 Milam Appraisal District 2019 PROPOSED Budget Summary 2019 2018 PROPOSED ADOPTED Increase/ Budget Budget* (Decrease) Revenues: Appraisal income $ 860,247 $ 795,326 $ 64,921 Rendition income - - - Interest and other - - - Total revenues $ 860,247 $ 795,326 $ 64,921 Expenditures: Operations - Personnel services $ 541,755 $ 477,885 $ 63,870 Materials and supplies 26,542 26,942 $ (400) Other services 69,990 70,175 $ (185) Contractual services 200,960 199,324 $ 1,636 Capital outlay 21,000 21,000 $ - Total expenditures $ 860,247 $ 795,326 $ 64,921 ATTACHMENTS: None
Milam Appraisal District AGENDA ITEM MEMORANDUM 06/21/2018 Item# 5b Regular Agenda Page 1 of 2 DEPT./DIVISION SUBMISSION & REVIEW: Dyann White, Chief Appraiser ITEM DESCRIPTION: Discuss Proposed Reappraisal Plan for 2019-2020 and set date, time and place for public hearing. STAFF RECOMMENDATION: Discuss item presented; set the date, time and place for the public hearing. ITEM SUMMARY: As required by Property Tax Code 6.05(i), the Board must biennially develop a written reappraisal plan for the periodic reappraisal of all property in the appraisal district s boundaries by September 15 th of each even-numbered year. The plan is required to comply with Property Tax Code 25.18. Certain activities are required to be conducted in the reappraisal of all real and personal property located in the appraisal district at least once every three years. In summary, those activities are the following: Identifying properties by physical inspection or other reliable means of identification (such as deeds or other legal documentation, aerial or land-based photographs, surveys, maps and sketches); Identifying and updating property characteristics; Defining market areas; Identifying property characteristics affecting value in market areas (such as location and market area of property, physical attributes of property, legal and economic attributes and legal restrictions); Developing an appraisal model that reflects the relationship among property characteristics affecting value in each market area and determines the contribution of individual property characteristics; Applying the conclusions from the model to the characteristics of individual properties; and Reviewing the appraisal results to determine value. Property Tax Code 23.01(b) provides that if an appraisal district determines the appraised value of a property using mass appraisal standards, those standards must comply with the Uniform Standards of Professional Appraisal Practice.
06/21/2018 Item# 5b Regular Agenda Page 2 of 2 The Board of Directors must hold a public hearing to consider the proposed plan and provide written notice to each participating taxing unit of the hearing not later than the 10 th day before the hearing. After holding the public hearing and approving a plan by September 15 of each even-numbered year, the Board of Directors must distribute copies of the plan to the participating taxing units and to the Comptroller s office within sixty (60) days of the approval date. The Board of Directors may include language in the reappraisal plan to give the Chief Appraiser discretion to make limited changes, especially as they relate to the work plan or schedule of appraisal activities, without the need for additional board approval or plan amendment. This limited authority would allow the Chief Appraiser to make timeline adjustments to meet staffing needs or to address other management issues. If the plan requires revision because of staff reductions, changes in market areas, unexpected circumstances, or any other reason deemed appropriate by the Board of Directors, it may be amended by official action, without the Board of Directors conducting another public hearing. Copies of the amended reappraisal plan should be distributed to the participating taxing units and the Comptroller s office. Staff recommends setting the public hearing for the Proposed Reappraisal Plan for 2019-2020 for the next regular board meeting on July 19, 2018 at 8:30 a.m. at 120 N. Houston Ave, Cameron, Texas, 76520. The reappraisal area for 2019 will be Bartlett ISD, Buckholts ISD, Gause ISD, Holland ISD, Lexington ISD, Milano ISD, Rogers ISD, and Thorndale ISD. The reappraisal area for 2020 will be Rockdale ISD. FISCAL IMPACT: N/A ATTACHMENTS: To be presented at meeting
Milam Appraisal District AGENDA ITEM MEMORANDUM 06/21/2018 Item# 6 Regular Agenda Page 1 of 1 DEPT./DIVISION SUBMISSION & REVIEW: Dyann White, Chief Appraiser ITEM DESCRIPTION: Chief Appraiser s Report: a. Receive 2018 reappraisal plan report b. Litigation report c. Board calendar review STAFF RECOMMENDATION: Receive report from Chief Appraiser. ITEM SUMMARY: a. Receive 2018 reappraisal plan report We are in the equalization phase of 2018. It is the last phase to complete in accordance with the 2018 Reappraisal Plan. To date we have received 1535 protests. That is a bit more than our annual average of 1200. We are scheduled to have 15 days of hearings. So far 6 days have been completed. Our server has had some problems in the last few weeks. We are not scheduled to replace it until 2019. It powers the database for the District and the Tax Office. Because it is critical to the continued operation of both offices and an unexpected expense for 2018, I am going to use funds from the contingency account to purchase a new server in 2018. The estimate for replacement is approximately $20,000. b. Litigation report None to present. c. Board calendar review July meeting i. 2019-2020 Reappraisal Plan Public Hearing-even numbered years ii. Adopt 2019-2020 Reappraisal Plan-even numbered years iii. Approve 2 nd Quarter Investment Report iv. Receive ARB Quarter Change Report-delivered to Board & ARB by 10 th of month following end of quarter August meeting is historically cancelled when possible
FISCAL IMPACT: None ATTACHMENTS: None