Baylor County Appraisal District
Appraisal Standards Review Follow-Up Report
March 27, 2009
Mr. Chuck Morris, Board Chairman
Mr. Ronnie Hargrove, Chief Appraiser
Baylor County Appraisal District
211 N. Washington St.
Seymour, Texas 76380-2123
Dear Chairman Morris and Chief Appraiser Hargrove:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of Baylor County Appraisal District (Baylor CAD) originally released in March 2008. We commend the cooperation of Baylor 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, in turn affecting funding to public schools — a critical part of the state’s tax and education policies.
The ASR made four mandatory recommendations and five other recommendations to help Baylor CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Baylor CAD has performed over the last year. The CAD has completed one of the four mandatory recommendations and has completed one of the five other recommendations.
We also reviewed the implementation of the remaining recommendations. Work is in progress on mandatory recommendations 1, 2 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/baylor01/.
We 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, Seymour Independent School District
Baylor CAD Board of Directors
Baylor County Appraisal District
Appraisal Standards Review Follow-Up Report
Baylor 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 Baylor CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Baylor CAD still needs to take.
RECOMMENDATION 1:
Ensure all vital information is on the appraisal card for each parcel in the CAD.
The chief appraiser stated that the CAD is in the process of updating all appraisal cards with information such as the effective date, last appraisal date and year built. A sample of appraisal cards with the updated information was provided.
To complete this recommendation, the CAD should complete the updating of all appraisal cards and notify PTAD by June 30, 2009.
RECOMMENDATION 2:
Prepare and analyze ratio studies annually to identify areas of concern and incorporate results into the reappraisal plan.
The chief appraiser stated that the CAD has started preparing ratio studies on residential properties needing to be analyzed. He also stated that ratio studies will be prepared for 2009 on different classes of improvements. The CAD provided copies of residential ratio studies and a copy of the 2009-10 reappraisal plan.
To complete this recommendation, the CAD should perform the remainder of the ratio studies and identify areas of concern in the CAD and incorporate the results into the reappraisal plan. The ratio studies and reappraisal plan addition should be sent to PTAD by June 30, 2009.
RECOMMENDATION 4:
Obtain a mapping system that allows users to identify properties within the CAD.
The chief appraiser stated that the CAD has contacted different mapping companies, comparing cost and objectives.
To complete this recommendation, the CAD should choose a mapping company, have maps of the CAD made and submit proof to PTAD by June 30, 2009.