Austin County Appraisal District
Appraisal Standards Review Follow-Up Report
February 18, 2009
Mr. Travis Abel, Board Chairman
Mr. Richard Moring, Chief Appraiser
Austin County Appraisal District
906 E. Amelia St.
Bellville, Texas 77418-2843
Dear Chairman Abel and Chief Appraiser Moring:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of Austin County Appraisal District (Austin CAD) originally released in December 2007. We commend the cooperation of Austin CAD’s board, chief appraiser and staff in conducting this follow-up review.
CADs play an integral part in setting property values because they have the statutory responsibility for determining local property values, which in turn affect funding to public schools.
The ASR made four mandatory recommendations and seven other recommendations to help Austin CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Austin CAD has performed over the last year. The CAD has completed two of the four mandatory recommendations and five of the seven other recommendations. These completed recommendations have assisted the CAD in improving its staffing, management and appraisal practices.
We also reviewed the implementation of the remaining recommendations. Work is in progress on mandatory recommendations 1 and 4. Enclosed is more detail on what the CAD still needs to do.
This letter is available on our Window on State Government Web site at www.window.state.tx.us/taxinfo/proptax/cadreports/asr/austin01/.
I hope this information is helpful. Please let us know if we can be of any further assistance.
Sincerely,
Susan Combs
Enclosure
cc: Superintendent and Board of Trustees, Bellville Independent School District; Brazos Independent
School District; Sealy Independent School District; Brenham Independent School District; and
Columbus Independent School District
Austin CAD Board of Directors
Austin County Appraisal District
Appraisal Standards Review Follow-Up Report
What Remains to Be Done
The Comptroller’s Property Tax Assistance Division (PTAD) will continue to monitor Austin CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Austin CAD still needs to take.
RECOMMENDATION 1:
Develop and use a local modifier to adapt construction estimating data to accurately reflect construction values.
The chief appraiser stated that the CAD has contacted a source to assist in developing a local modifier.
To complete this recommendation, the CAD should develop a local modifier and send proof that values were updated using the modifier to PTAD by June 1, 2009.
RECOMMENDATION 4:
The CAD should work with its software vendor to create a formal trend analysis procedure to assist the CAD with reappraisal planning.
The chief appraiser stated, “Due to increasing values, Austin CAD has experienced a high volume of property protests and Appraisal Review Board appeals and has not been able to make progress on implementing this recommendation.”
To complete this recommendation, the CAD should develop the trend analysis procedure and send it to PTAD by June 1, 2009.