Milam Appraisal District - Cameron, · PDF fileMilam Appraisal District . Annual Budget . For...

Milam

Appraisal

District

2017

Adopted

Budget 1

MILAM APPRAISAL DISTRICT

Reimbursable expenses - copies & postage

2

Milam Appraisal District Annual Budget

For Fiscal Year

January 1, 2017 to December 31, 2017

Board of Directors Chair

Tim Arledge

Vice Chair

Don Culp

Secretary

Lisa Gerthe

Board Members

Sherry Mueck Larry Patterson Travis Yoakum

Dyann White, Chief Appraiser Miranda Drake, Business Manager

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TABLE OF CONTENTS

Budget Calendar..................................................................................................6 Budget Summary.................................................................................................7 Revenues ...................................................................................................8 Allocations – Estimated ..............................................................................9 Expenditure Detail .................................................................................... 10 Expenditure Detail with Line Item Justification.......................................... 12 Personnel Data Organizational Chart ................................................................................. 17 Salary Ranges [Pay Plan] ......................................................................... 18 Glossary Glossary ................................................................................................... 19 Acronyms ................................................................................................. 21

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2017 BUDGET CALENDAR

April 27, 2016 9:00 a.m. Budget Workshop – Chief Appraiser presents Preliminary 2017 Budget to Board, Taxing Entities and other interested parties

May10, 2016 9:00 a.m. Budget Workshop (if needed) May 19, 2016 8:30 a.m. Present Budget to Board of Directors Set the date, time, and place of public hearing May 27, 2016 Proposed Budget and Notice of Public Hearing mailed to entities June 2, 2016 Publish Notice of Public Hearing in newspapers [Property Tax Code §6.06(a) – Each year the chief appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit copies to each taxing unit participating in the district and to the district board of directors before June 15.]

[Property Tax Code §6.06(b) – The Board of Directors shall hold a public hearing to consider the budget. The secretary of the board shall deliver to the presiding officer of the governing body of each taxing unit participating in the district not later than the 10th day before the date of the hearing a written notice of the date, time, and place fixed for the hearing. The board shall complete its hearings, make any amendments to the proposed budget it desires, and finally approve a budget before September 15.] [Property Tax Code §6.062(a) – Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget, the chief appraiser shall give notice of the public hearing by publishing the notice in a newspaper having general circulation in the county for which the appraisal district is established.]

June 16, 2016 8:30 a.m. Budget Public Hearing Budget Adoption


120 N. Houston ● P.O. Box 769 ● Cameron, Texas 76520 ● 254.697.6638 ● 1.800.772.4457 ● Fax 254.697.8059

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Milam Appraisal District

2017 Adopted Budget

Summary

2017 2016

Adopted Adopted Increase/

Budget Budget (Decrease)

Revenues:

Appraisal income 760,540$ 760,540$ -$

Rendition income - - -

Interest and other - - -

Total revenues 760,540$ 760,540$ -$

Expenditures:

Operations -

Personnel services 456,086$ 469,274$ (13,188)$

Materials and supplies 25,842 25,906 (64)

Other services 65,395 64,455 940

Contractual services 192,217 189,405 2,812

Capital outlay 21,000 11,500 9,500

Total expenditures 760,540$ 760,540$ -$

Excess (deficiency) of revenues

over expenditures -$ -$ -$

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2017 Adopted Budget

Revenue Detail

2017 2016


Account Account Title Budget Budget (Decrease)

Appraisal income:

4010 Allocations 760,540$ 760,540$ -$

Rendition income:

4210 Rendition penalty - - -

Interest and other:

4110 Unbudgeted income - - -

4310 CD Interest - - -

4410 GIS disc sales - - -

- - -

TOTAL REVENUES 760,540$ 760,540$ -$

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2017 ADOPTED BUDGET ALLOCATIONS

ADOPTED BUDGET 760,540$

PAYMENT INFORMATION

ENTITY

2015 ENTITY

MilamAD LEVY

2017

ALLOCATION

%

ESTIMATED

2017

ALLOCATION

Bartlett ISD $ 138,171.36 0.39300% $ 2,988.92

Buckholts City 29,911.71 0.08500% 646.46

Buckholts ISD 315,480.86 0.89600% 6,814.44

Cameron City 1,407,110.99 3.99900% 30,413.99

Cameron ISD 4,332,538.84 12.31200% 93,637.68

Gause ISD 798,821.01 2.27000% 17,264.26

Holland ISD 44,500.15 0.12600% 958.28

Lexington ISD 21,043.82 0.06000% 456.32

Milam County 11,045,769.07 31.38800% 238,718.30

Milano City 26,863.35 0.07600% 578.01

Milano ISD 1,321,405.12 3.75500% 28,558.28

Rockdale City 1,573,215.47 4.47100% 34,003.74

Rockdale ISD 11,927,003.97 33.89200% 257,762.21

Rogers ISD 120,984.09 0.34400% 2,616.26

Rosebud/Lott ISD 229,790.57 0.65300% 4,966.33

Thorndale City 334,708.56 0.95100% 7,232.74

Thorndale ISD 1,478,384.29 4.20100% 31,950.29

Donahoe Watershed 5,641.56 0.01600% 121.69

Elmcreek Watershed 39,497.37 0.11200% 851.80

TOTALS $ 35,190,842.16 100.00000% $ 760,540.00

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2017 Adopted Budget

Expenditure Detail

2017 2016



Personnel services -

5110 Salaries 325,458$ 337,535$ (12,077)$

5120 Overtime - - -

5140 Social Security 21,113 21,113 -

5150 Medicare 4,938 4,938 -

5160 Unemployment Ins (TWC) 1,900 2,106 (206)

5170 Retirement 19,577 20,482 (905)

5180 Health insurance 78,200 78,200 -

5190 Worker's compensation 1,900 1,900 -

5195 Separation Pay 3,000 3,000 -

Total personnel services 456,086 469,274 (13,188)

Operations -

Materials and supplies:

5210 Books & reports 2,520 2,500 20

5220 Forms & printing 3,000 3,000 -

5230 Postage & freight 11,000 11,000 -

5240 Supplies 9,322 9,406 (84)

Total materials and supplies 25,842 25,906 (64)

Other services:

5300 Appraisal Review Board (ARB) 6,700 6,400 300

5310 Deed copy expenses 240 240 -

5320 Education fees/travel 13,650 13,650 -

5330 Insurance, audit & bond 9,000 8,400 600

5340 Service agreements 3,700 3,700 -

5350 Mileage expenses 6,200 6,200 -

5360 Publications & legal notices 2,720 2,720 -

5370 Registration/dues/fees 2,495 2,455 40

5380 Telephone 7,290 7,290 -

5390 Utilities 13,400 13,400 -

Total other services 65,395 64,455 940

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2017 Adopted Budget

Expenditure Detail

2017 2016



Contractual:

5400 Appraisal contract 56,000 56,000 -

5410 Appraisal software 67,317 65,180 2,137

5420 Attorney retainer 3,500 3,500 -

5430 Attorney litigation 4,000 4,000 -

5440 Attorney - ARB 500 500 -

5450 Contracted services - appraisal notices 14,100 14,100 -

5460 Computer maint. - hardware 2,200 2,000 200

5470 Computer maint. - software 6,900 6,425 475

5480 Aerial imagery 34,000 34,000 -

5490 Copy machine maintenance 2,500 2,500 -

5495 Postage meter rent 1,200 1,200 -

Total contractual 192,217 189,405 2,812

Capital outlay -

5500 Office equipment 15,000 5,500 9,500

5510 Building maintenance 5,000 5,000 -

5520 Office furniture 1,000 1,000 -

Total capital outlay 21,000 11,500 9,500

TOTAL EXPENDITURES 760,540$ 760,540$ -$

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2017 Adopted Budget

Expenditure Detail with Line Item Justification

2017 2016


Account Line Item Budget Budget (Decrease)

Personnel services -

5110 Salaries 325,458$ 337,535$ (12,077)$

Chief Appraiser 64,085$

Deputy Chief Appraiser 48,547

Registered Professional Appraiser - Real Property -

Registered Professional Appraiser - Agriculture/Commercial -

Appraiser - Level III 39,790

Appraiser - Level II 36,171

Records Technician II 32,885

Records Technician I 30,306

Deeds Technician 29,890

Business Manager 43,784

325,458

5120 Overtime - - - -

Overtime

5140 Social Security 21,113 21,113 -

6.2% of gross wages 21,113

5150 Medicare 4,938 4,938 -

1.45% of gross wages 4,938

5160 Unemployment Ins (TWC) 1,900 2,106 (206)

Varying rates set by Texas Workforce Commission 1,900

5170 Retirement 19,577 20,482 (905)

Retirement plan [currently 6% of gross wages] 19,527

Annual administration fee for ERS - Texas Social Security

Program 50

19,577

5180 Health and dental insurance 78,200 78,200 -

Employees (8) 72,000

Retirees (2) 6,200

78,200

5190 Worker's compensation 1,900 1,900 -

Worker's compensation TML Insurance 1,900

5195 Separation Pay 3,000 3,000 -

Separation pay 3,000

Total personnel services 456,086 469,274 (13,188)

Operations -

Materials and supplies:

5210 Books & reports 2,520 2,500 20

Commercial vehicle report 325

Commercial truck guide (NADA) 150

Manufactured housing guide (NADA) 220

Used car guide (NADA) - old & new 180

Residential Cost Handbook annual subscription (M&S) 325

Texas Property Tax Code & Law Publications 100

Payroll Source 345

Newspaper subscriptions 275

Account Title

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2017 Adopted Budget


2017 2016


Account Line Item Budget Budget (Decrease)Account Title

Miscellaneous 600

2,520

5220 Forms & printing 3,000 3,000 -

Check stock 500

Tax forms (W-2, 1099) 100

Settlement of Waiver of Protest 500

Envelopes 700

Name plates 50

Magnetic vehicle signs for Appraiser's vehicles 50

Business cards 100

Stamps (Rec'd, Copy, Late) 50

Certified mail forms - laser print 550

Miscellaneous 400

3,000

5230 Postage & freight 11,000 11,000 -

Regular mail 3,800

Certified mail 7,000

Shipping 100

Post Office Box Rental - Annual Fee 100

11,000

5240 Supplies 9,322 9,406 (84)

General office supplies 2,400

Copy paper 1,500

Copy paper - color 200

Janitorial supplies, paper products, etc 750

Postage machine supplies (toner, ez seal, tape) 100

Printer toner 3,500

Appraiser supplies (measuring wheels, digital camera) 150

Bottled water service 400

Miscellaneous 322

9,322

Total materials and supplies 25,842 25,906 (64)

Other services:

5300 Appraisal Review Board (ARB) 6,700 6,400 300

Per Diem for Members 5,000

Mileage Reimbursement 900

Training & Travel 600

ARB Meals/Drinks/Snacks 140

Post Agendas for ARB 20

Miscellaneous (name plates, signature stamps, etc) 40

6,700

5310 Deed copy expenses 240 240 -

Monthly CD from County Clerk ($20/each) 240

5320 Education fees/travel 13,650 13,650 -

TAAD Annual Conference (2) 2,500

Texas Rural Chief Appraisers Conference -

Property Tax Institute 700

IAAO Courses (2) 2,400

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2017 Adopted Budget


2017 2016



Legislative Update -

IT Services/Software Conference 2,000

New Appraiser Training 1,500

Appraisers Continuing Education 2,500

Public Funds Investment Training 700

Open Records/Public Info Training 200

Records/Deeds Training 500

Joint Centra-Plex Chapter Meetings 250

Tri-Region Chapter TAAD Meetings 100

Miscellaneous travel 300

13,650

5330 Insurance, audit & bond 9,000 8,400 600

Financial statement audit 6,300

Liability insurance 1,200

Property insurance 1,500

9,000

5340 Service agreements 3,700 3,700 -

Electrical, HVAC, phone/data line repairs 1,300

Fire extinguisher annual inspection 150

Pest control service (monthly) 1,100

Pest control - terminate plan (annual) 350

Plumbing repairs 150

Miscellaneous repairs and moving 300

Window washing 200

Outside maintenance (weed eating, cleaning) 150

3,700

5350 Mileage expenses 6,200 6,200 -

Appraiser mileage reimbursement (3) 6,000

Employee mileage reimbursement 200

6,200

5360 Publications & legal notices 2,720 2,720 -

Agenda notices 20

Budget public hearing notice 500

Display ads for tax notices 1,600

Vacant position ads 600

2,720

5370 Registration/dues/fees 2,495 2,455 40

TAAD [Texas Association of Appraisal Districts] Annual Membership 1,000

IAAO [International Association of Assessing Officers] Annual

Membership 175

TDLR [Texas Dept of Licensing & Regulation] Registration for

Appraisers (4) 180

TAAO [Texas Association of Assessing Officers] Annual Membership 80

State of Texas Purchasing CO-OP (Texas SmartBuy) Program

Annual Membership 100

Texas Association of School Boards (TASB) BuyBoard Annual

Membership 500

American Payroll Association 260

LoopNet - one month subscription 200

2,495

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2017 Adopted Budget


2017 2016



5380 Telephone 7,290 7,290 -

Local/long distance 4,400

Internet service 1,150

Wireless phone service 372

Data Plan for I-Pads for PACS Mobile 1,368

7,290

5390 Utilities 13,400 13,400 -

Electric service 11,200

Gas service 800

Water/sewer/garbage service 1,400

13,400

Total other services 65,395 64,455 940

Contractual:

5400 Appraisal contract 56,000 56,000 -

Commercial, industrial, & mineral appraisal service 56,000

5410 Appraisal software 67,317 65,180 2,137

True Automation:

PACS Appraisal 26,829

PACS Mobile Device 2,068

PACS Mobile Field Device Server 3,446

Cloud Hosting Fee 829

GIS Appraiser Maintenance 2,184

GIS Viewer Maintenance 1,420

Pictometry Interface Maintenance 1,041

Marshall & Swift Commercial Estimator 2,500

BIS:

GIS Parcel Base Map Maintenance 10,200

Internet Domain/Website Hosting & Administration 1,200

Internet Property Search Hosting & Administration 1,800

Internet ArcIMS Map Service Hosting & Admin 2,400

IT Services 6,120

Off-site Backup Services 1,800

Outlook Services 1,080

Online Appeals 2,400

67,317

5420 Attorney retainer 3,500 3,500 -

Retainer fee of $250 per month 3,000

Legal expenses - teleconference, mileage, etc 500

3,500

5430 Attorney litigation 4,000 4,000 -

Arbitrator services 250

Legal services 3,250

Legal services for personnel matters 500

4,000

5440 Attorney - ARB 500 500 -

Attorney services for ARB 500

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2017 Adopted Budget


2017 2016



5450 Contracted Services - Appraisal Notices 14,100 14,100 -

Envelopes & Inserts 1,000

Postage 9,000

Printing & supplies 4,100

14,100

5460 Computer maint. - hardware 2,200 2,000 200

Computer maintenance - hardware 2,200

5470 Computer maint. - software 6,900 6,425 475

Financial software annual maintenance fee 2,000

Cost Analysis Value System [CAVS] 3,000

SonicWall annual fee -

Trend Micro Antivirus annual fee [3 Yr - 2017 to 2020] 1,500

Miscellaneous 400

6,900

5480 Aerial imagery 34,000 34,000 -

License payment - year 3 of 3 to Pictometry 30,800

License payment - year 3 of 3 to Pictometry ChangeFinder 3,200

34,000

5490 Copy machine maintenance 2,500 2,500 -

Printer monthly maintenance (cold room) 600

Copier monthly maintenance 900

Copier and printer overage 1,000

2,500

5495 Postage meter rent 1,200 1,200 -

Lease payment - $100 per month 1,200

Total contractual 192,217 189,405 2,812

Capital outlay -

5500 Office equipment 15,000 5,500 9,500

Office equipment 15,000

5510 Building maintenance 5,000 5,000 -

General building maintenance 5,000

5520 Office furniture 1,000 1,000 -

Office furniture including chairs, desk, flags, etc 1,000

Total capital outlay 21,000 11,500 9,500

TOTAL EXPENDITURES 760,540$ 760,540$ -$

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Milam Appraisal District - Organizational Chart

Milam County Property Owners Taxing Entities

Board of Directors

Chief Appraiser

BusinessManager

Records Technician II

Deputy Chief Appraiser

Deeds Technician Records Technician IAppraisers (2)

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Analysis of Salary Ranges

2017 Salary Range

Pay Pay Range % Between % Between Grades

Grade Basis 1 Minimum Midpoint Maximum Min to Max Minimum Maximum Positions

G1 A 18,720.00$ 22,464.00$ 26,208.00$ 40%

H 9.00$ 10.80$ 12.60$ 40%

G2 A 20,592.00$ 24,710.40$ 28,828.80$ 40%

H 9.90$ 11.88$ 13.86$ 40% 10.00% 10.00%

G3 A 22,651.20$ 27,181.44$ 31,711.68$ 40%

H 10.89$ 13.07$ 15.25$ 40% 10.00% 10.00%

G4 A 24,916.32$ 29,899.58$ 34,882.85$ 40% Records Technician I

H 11.98$ 14.37$ 16.77$ 40% 10.00% 10.00% Deeds Technician

G5 A 27,407.95$ 32,889.54$ 38,371.13$ 40% Appraiser - Level I (0 - 1 yrs)

H 13.18$ 15.81$ 18.45$ 40% 10.00% 10.00% Records Technician II

G6 A 30,148.75$ 36,178.50$ 42,208.25$ 40% Appraiser - Level II (1 - 3 yrs)

H 14.49$ 17.39$ 20.29$ 40% 10.00% 10.00%

G7 A 33,163.62$ 39,796.35$ 46,429.07$ 40% Appraiser - Level III (3 - 5 yrs)

H 15.94$ 19.13$ 22.32$ 40% 10.00% 10.00%

G8 A 36,479.98$ 43,775.98$ 51,071.98$ 40% Business Manager

H 17.54$ 21.05$ 24.55$ 40% 10.00% 10.00%

G9 A 40,127.98$ 48,153.58$ 56,179.18$ 40%

H 19.29$ 23.15$ 27.01$ 40% 10.00% 10.00%

G10 A 44,140.78$ 52,968.94$ 61,797.09$ 40%

H 21.22$ 25.47$ 29.71$ 40% 10.00% 10.00%

G11 A 48,554.86$ 58,265.83$ 67,976.80$ 40% Deputy Chief Appraiser

H 23.34$ 28.01$ 32.68$ 40% 10.00% 10.00%

G12 A 53,410.34$ 64,092.41$ 74,774.48$ 40% Chief Appraiser

H 25.68$ 30.81$ 35.95$ 40% 10.00% 10.00%

1 - A = Annual; H = Hourly

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Glossary

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Ad Valorem Tax – A tax levied on the assessed value of real property (also known as “property taxes”). Appraisal Review Board (ARB) - This is a board of citizens that hears taxpayer protests and taxing unit challenges, corrects clerical errors in the appraisal records and appraisal rolls, acts on motions to correct the appraisal roll, determines whether exemptions and special valuations were improperly granted and takes any other action or makes any other determination as authorized or required under the Property Tax Code. Appropriation – A specific amount of money authorized by the Board to make expenditures and incur obligations for specific purposes, frequently used interchangeably with “expenditures”. Assessed Valuation – A value that is established for real and personal property for use as a basis for levying property taxes. Property values are established by the Milam Appraisal District. Audit – A comprehensive examination as to the manner in which the government’s resources were actually utilized, concluding in a written report. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its state goals. Budget – A plan of financial operation specifying expenditures to be incurred for a given period to accomplish specific goals, and the proposed means of financing them.

Budget Calendar – The schedule of key dates or milestones that the District follows in preparation, adoption, and administration of the budget. Budget Document – The official plan showing how the District finances all of its services. Budget Year – From January 1st through December 31st, which is the same as the fiscal year. Capital Equipment – Equipment with a value in excess of $1,000. C.I.P. – Capital Improvement Plan. Capital Outlay – Expenditures which result in the acquisition of or addition to fixed assets. Certified Tax Roll – A list of all-taxable properties, values and exemptions in the District. This roll is established by the Milam Appraisal District. Contingency – The appropriation of reserve funds for future allocation in the event specific budget allotments have expired and additional funds are needed. Delinquent Taxes – Taxes remaining unpaid after January 31st. Depreciation – The decrease in value of physical assets due to use and the passage of time. Expenditure – The incurring of liability, the payment of cash, or the transfer of property for the purpose of acquiring an asset or service or settling a loss. Fiscal Year – January 1st through December 31st of each year.

Glossary

20

Fixed Assets – Assets of a long-term character that are intended to continue to be held or used, such as land, buildings, machinery and equipment. Fund Balance – The excess of assets over liabilities for governmental funds. GAAP – Generally Accepted Accounting Principles Goal – A long-term, attainable target for an organization – its vision of the future. Objectives – A specific, measurable and observable result of an organization’s activity that advances the organization toward a goal. Policy – A plan, course of action or guiding principle, designed to set parameters for decisions and actions. Property Tax – Taxes that are levied on both real and personal property according to the Property’s valuation and tax rate. Reserve – An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Revenue – All money received by a government other than expense refunds, capital contributions, and residual equity transfers. Risk Management – An organized effort to protect the District’s assets against loss, utilizing the most economical methods.

Acronyms

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ARB – Appraisal Review Board AV – Ad Valorem CAD – County Appraisal District CAVS – Cost Analysis Value System CIP – Capital Improvement Plan CY – Calendar Year FTE – Full-Time Equivalent FY – Fiscal Year GAAP – Generally Accepted Accounting Principles HR – Human Resources IAAO – International Association of Assessing Officers ISD – Independent School District MAP – Methods and Assistance Program PFIA – Public Fund Investment Act PTAD – Property Tax Assistance Division PVS – Property Value Study RPA – Registered Professional Appraiser TAC – Tax Assessor-Collector TAAD – Texas Association of Appraisal Districts TAAO – Texas Association of Assessing Officers TCDRS – Texas County & District Retirement System

TDLR – Texas Department of Licensing & Regulation TML – Texas Municipal League

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