Appraisal District Local Self Report Data — 2003
The Texas Comptroller’s annual report of property taxes includes detailed appraisal information as reported by each county appraisal district in Texas. The 253 appraisal offices for the state’s 254 counties appear in alphabetical order by county name. Because Potter and Randall County Appraisal Districts operate a combined appraisal district office, the data for the two counties appear under “Potter-Randall.”
For each district, the appendix lists total appraised value in 16 property categories. Definitions for each of these categories appear in the glossary of this report.
Many appraisal districts report little or no 2003 value in Category H, Vehicles. Personal property not used to produce income, such as personal vehicles, is exempt from taxation unless a taxing unit takes official action to tax it. Category M, Other Personal, is the property value of other personal property, such as manufactured homes. Although Category N, Intangible Personal, appears in this appendix, there is little or no intangible personal property value to tax.
Category S, Special Property, includes certain property inventory of businesses that provide items for sale to the public. State law requires these inventory items to be appraised based on the business’ total annual sales in the prior tax year. The following are the four types of Category S properties: Dealer’s Motor Vehicle Inventory, Dealer’s Heavy Equipment Inventory, Dealer’s Vessel and Outboard Motor Inventory and Retail Manufactured Housing Inventory.
The appraisal information includes the total appraised value for each appraisal district. Because taxing units in an appraisal district offer different exemptions, it is not appropriate to show total taxable value for the appraisal district. Total taxable value is the value after reducing the appraised value for exemptions.
For each appraisal district, the list shows several items: whether the district had a complete reappraisal in 2003, the total number of parcels and personal property accounts in the district, the number of taxing units the district serves, the district’s 2003 operating budget, the cost per parcel/account and the cost as a percentage of the total 2003 tax levy for all taxing units in the appraisal district.
“Cost Per Parcel/Acct” is the appraisal district’s 2003 expenditures for appraisal operations divided by its number of 2003 property accounts for the average cost to appraise each property under its jurisdiction. The calculation excludes any appraisal district expenditures for providing assessment or collection services to its taxing units.
“Budget % Total Levy” is the 2003 expenditures divided by the 2003 total levy for all taxing units in the appraisal district. It expresses the administrative cost as a percentage of the property tax revenues of local taxing units in the appraisal district.
Appendix A shows no state summary information for appraisal districts because many appraisal districts contain multi-county taxing units. A state summary would overstate property values to the extent of the overlapping properties among the districts.
Texas Comptroller Carole Keeton Strayhorn gratefully acknowledges the cooperation of chief appraisers in providing appraisal district information for this report.