Central Appraisal District of Bandera
Appraisal Standards Review Follow-Up Report
November 21, 2008
Mr. Ray Barton, Board Chairman
Ed Barnes, RPA, Chief Appraiser
Central Appraisal District of Bandera
P.O. Box 1119
Bandera, Texas 78003-1119
Dear Chairman Barton and Chief Appraiser Barnes:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of the Central Appraisal District of Bandera (Bandera CAD) originally released in October 2007. We commend the cooperation of Bandera 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 three mandatory recommendations and seven optional recommendations to help Bandera CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Bandera CAD has performed over the last year. The CAD has completed mandatory recommendation 3 and six of the seven optional recommendations. These completed recommendations have assisted the CAD in improving its staffing, management and appraisal practices.
We also reviewed the implementation of the remaining mandatory recommendations. While work is in progress, Bandera CAD has not fully implemented recommendations 1 and 2. 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/bandera01/.
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, Bandera Independent School District; Medina Independent
School District; Northside Independent School District; and Utopia Independent School District
Bandera CAD Board of Directors
What Remains to Be Done
The Comptroller’s office will continue to monitor Bandera CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Bandera CAD still needs to take.
RECOMMENDATION 1:
Complete, adopt and implement a reappraisal plan, as required by Property Tax Code Sections 6.05(i) and 25.18.
Bandera CAD provided copies of reappraisal plans from its outside consultants for its mineral, utility, industrial and personal property appraisals. The CAD provided a diskette with a collection of reappraisal plans and documents from Taylor, Kendall and Guadalupe appraisal districts. Bandera CAD lacks a reappraisal plan for in-house appraisals including residential, rural and commercial properties.
To complete this recommendation, the CAD must complete a reappraisal plan specific to its in-house appraisals and submit a copy to PTAD by the end of January 2009.
RECOMMENDATION 2:
Develop complete appraisal manuals for use in performing commercial and personal property appraisals.
Bandera CAD provided appraisal manuals for commercial and business personal property. The manual for business personal property includes a question and answer sheet for taxpayers as a guide to personal property rendition, together with a copy of a blank rendition form. The remainder of the manual is excerpts of the Comptroller’s Field Appraiser’s Guide, which is no longer in publication and was never intended for use as an appraisal district appraisal manual. The commercial appraisal manual includes excerpts from the Marshall Valuation Service and cost schedules for various types of commercial properties. Neither manual contains detailed instructions on how to perform an appraisal using the manuals.
To complete this recommendation, the CAD should develop manuals specific to Bandera CAD and provide copies to PTAD by the end of January 2009.