Appendices

Appendix 1
Appendix 2-7

Appendix 2
Hidalgo County Appraisal District Self-Evaluation Questionnaire

Texas Comptroller of Public Accounts
Property Tax Assistance Division

International Association of Assessing Officers
Assessment Practices

Self-Evaluation Questionnaire

Hidalgo County Appraisal District

Chapter 1: Setting, Legal Framework, Value Standard and Assessment Cycle

What does the assessment office do to keep current with legislative proposal laws, and court decisions?
All department supervisors are sent to various seminars during a Legislative year and attend the Legal Seminar that is put on by Texas A&M Real Estate Research Center.
Does the law require general uniformity in property taxation?
The law does require uniformity in all of our appraisals. Uniformity in both land schedules and improvement schedules is a necessity if taxation is going to be fair.
What measures in the law support current market value standard, and what measures undercut such a standard?
The law does require that all property be reappraised at least every three years in an effort to keep up with current market values. Pressure from entities for reappraising too often or not having the necessary staff to reappraise certainly undercuts such a standard.
Does the assessment have the size, resources and fiscal capacity to perform the assessment function effectively and efficiently?
Yes, the appraisal district does have the needed resources to perform all its functions.

Chapter 2: Resources and Management

Does the assessment office engage in formal planning?
Every year, the Chief Appraiser and the department supervisors set the parameters of what needs to be done to ensure that we keep up with the reappraisal of all property at least every three (3) years and that our schedules are kept current.
Has the assessment office prepared a formal estimate of resources it requires?
This is something that is done on an annual basis as the budget for that year is prepared.
Is office space sufficient, and are other facilities adequate?
Our office is 5 years old with still some room for growth.
Are performance-or program-based budgeting methods used?
Our budget is based on the previous year's actual expenditures and by determining what new projects will be planned for the new-year.
Is the office's funding adequate?
The district is funded by the taxing entities. When we determine the total amount of our assessment fees are pro-rated and charged to the taxing entities. If the budget is approved by the entities, our funding is adequate for the district.
Does the staff have the right skills?
We have a good balance of college graduates and high school graduates at the district. All employees are exposed to the basic courses required to perform their job. All appraisers are registered and must be a Level III or RPA by the required time.
Is the assessment office well organized?
The office is set up by departments, with each department attending to property owners to their specific needs.
Is the staff well managed?
Because the district is departmentalized, each Supervisor is not burdened with overseeing the work of numerous staff members.
Are skills in procurement and contract management sufficient?
The Finance Director is in charge of making sure the District abides by the rules when it comes to daily purchasing and when it becomes necessary to request proposals or bids. A review of the District's contracts is done annually to make sure that they are still advantageous or whether new bids need to be requested.
Is the staff quality-conscious?
Various steps are put into place to assure that an audit trail exists for all levels of data input, to include work that is done in the field.

Chapter 3: Computerization

Do you have at least one computer workstation (terminal or personal computer)? For each appropriate staff member?
Every appraiser has a personal computer at his/her station. The more enhanced computers are placed at the data entry operator's workstations for faster data entry.
Does the infrastructure provide for the following services? (As listed on page 23 of the Assessment Guide for details).
1. Access to high-speed or laser (shared) printers?
  HCAD has 3 high-speed HP LaserJet 9000 printers equipped with sorter, stacker and stapler and also a color HP LaserJet 3500 printer which all personnel have access have access to.
2. Automatic backup of data to enable recovery from disasters of various sorts?
  Automated backups of our systems are performed nightly and the most recent backup is taken to a safety deposit box offsite weekly.
3. Access to productivity enhancing software?
  All personnel are provided Microsoft Word and Microsoft Excel for word processing and spreadsheet/numerical analysis. More advanced personnel are provided Microsoft Outlook for email and Microsoft Access for working with databases.
4. Controlled access to application programs?
  All personnel are assigned a unique login. This login is designed specifically for that person and his/her duties.
5. Sub-second response times for routine data entry and public inquiry applications?
  Response times for data entry and public inquiry applications are well within range of the current state of the art technology.
6. Email and/or work group programs to facilitate rapid communication between personnel.
  Personnel are provided with Microsoft Outlook for all email and communication needs.
Is the system based on a database management system (DBMS)–preferably a relational DBMS–that provides integration possibilities with other applications not provided by the base system?
The appraisal application is based on DBMS and is integrating with ARC GIS.
Does the assessment office maintain data security and integrity including an audit trail of changes in records that affect assessments?
The appraisal application maintains an audit trial of all changes made as to the date made, the individual who made the change and what change was made.
Does the computer system adequately address issues of security and privacy?
We have an anti-virus program on our email server, our Internet has a Cisco Router to keep intrusion out, and the CAMA application software requires a Username/Password.
Does the system provide query/reporting tools to allow advanced users to work independently of programming personnel in addressing needs that had not been anticipated at the time the system was first installed?
Our system makes use of Microsoft Access and we are able to download various fields that meet specific criteria.
Does the computer system support multiyear processing?
We are able to support up to six (6) years.
Does the office provide public web access to information and services?
Our appraisal information is available on the Internet and is updated on a daily basis. We also provide information to vendors and the general public when they make requests of our data. It is then mailed upon receipt of payment.
Does the system provide geographic information services (GIS) capabilities)?
We have recently implemented ARC GIS.
Does the system provide advanced workflow processing and management?
Yes, users are able to perform tasks based on the level of importance and schedule or manage these tasks to be performed at a later time.
Does the system offer the ability to manage document images or photo imagery?
Homestead and Ag-Use applications are incorporated into our appraisal data by having the applicant sign on a signature pad and answering the questions on the form. A picture of improvements are also taken out in the field and imported into the database.

Chapter 4: Mapping

Does the assessment office maintain a complete set of cadastral maps showing the size, shape, and location of each parcel in the jurisdiction?
Yes. The Appraisal district maintains a complete set of cadastral maps for each taxing district showing the size, shape and location of each parcel.
Are maps maintained using professionally accepted standards for size, scale, layout, lines, symbols, and the like?
Yes. All maps are maintained using civil engineering standards.
Are parcel splits and combinations noted on maps within one month of a deed's recordation?
No. All splits and combinations are noted on the maps by the Appraisal District as it is received the county records, which is estimated to be a month or more after deed's recordation.
Are all parcels assigned a parcel identifier that uniquely identifies the parcel?
Yes. each parcel has two identifiers, which are the property ID number and the quick reference number.
Are geographic coordinates displayed on cadastral maps?
No. Although geographic coordinates are not displayed on all the Appraisal District maps they are set geographically in out computer system. The Appraisal District hard copy maps do not display coordinates, but do display our local grid system as a guide.
Does the assessment office maintain map representations of spatial assessment areas and the valuation influences?
The Appraisal District plots specialty maps that cover spatial assessment areas and the valuation influences for the Market Analysis Department and the Real Estate Department.
Does the assessment office have computerized maps?
Yes. Two sets of computerized maps are kept within the Appraisal District, which are the AutoCAD and the GIS Mapping System.
Are the assessment office's maps and records part of a multipurpose GIS or LIS?
Yes. The GIS mapping system has been implemented as a data manager, map producer and plays a large roll with the Appraisal District software.

Chapter 5: Data Collection

Do computer records contain information on current property use, highest and best (most probable) use, and indicators of legal uses, such as zoning?
Our appraisal software has the following fields to store such information: UTILITITES, ACCESS, TOPOGRAPHY, ZONE and REGION. Each account is coded with its legal use, commercial, residential, etc.
Does the assessment office maintain computerized data on land attributes important in the local market?
Our present software offers various fields for the District to maintain computerized data on land. As accounts are reviewed this information is being filled out.
Does assessment office physically inspect properties at least every four to six years?
Yes. Every attempt is made to make sure that property are physically inspected and reappraised at least every three years.
Does your assessment office regularly obtain copies of building permits, occupancy permits or both, and does it conduct physical inspections of affected properties?
Permits are obtained on a regular basis from the cities and the county. We receive permit information in various forms from electronic databases to paper. As permits are issued by the various entities they are stored to a separate file used for reporting. We have written a building permit program that uploads them to our mainframe.
Does the assessment office maintain only data necessary in valuation or the support of values?
Not at the present time. However, our vendor (TSG) is looking into this concept.
Is the residential card well designed and supported by a data-coding manual and training program?
Yes. Designed and well as it can be at this time.
Does your office use a hand held computer for field data collection?
Not at the present time. However, our vendor (TSG) is looking into this concept.
Does the assessment office have a computerized edit program that includes both range and consistency checks?
The appraisal application has a set of checks that we run before all major mail outs. We have a few dozen "edits and check" for all departments in our office to check for errors in the records they maintain. These "edits & checks" have been written over the last ten (10) years based on our experience with types of errors that have occurred with our data.
Are data for commercial properties collected by experienced appraisers?
Yes. The Market Analysis department processes all data used in schedules created to appraise commercial properties. We also have assigned three appraisers that work continuously with commercial accounts.
Does the assessment office have a program of routinely collecting income data for apartment buildings, retail stores, office building, and other commonly leased or rented properties?
Collection of income data is collected as commercial properties (rental property) are considered for reappraisal. A good amount of income information also comes in during the protest period.

Chapter 6: Land Evaluation

Are land sales reviewed, confirmed, and maintained in a sales file?
Land sales are reviewed by our staff and may be confirmed by verifying the document # or a call may be made to the selling or listing agent to inquire about questions on the sale. All valid (market) sales are then data entered in a computer database (Odyssey).
Do you stratify land by zoning or use and by location?
HCAD stratifies land by use and location. We have agricultural acreage, residential, and commercial lot designations. Also, our sales file will stratify sales by size or type.
Are land sales analyzed in terms of value per unit, and are the per unit values plotted on maps?
Land sales are analyzed by price per square foot or by acreage value. The sales are plotted on maps to spot trends and for use in land reappraisal.
In downtown and other high-density commercial areas, are standard unit values assigned to each block face?
HCAD utilizes a standard price per square foot on commercial and residential lots. The rates may differ depending on the zoning use or the location.
Does the assessment office use market-derived tables to make size or depth adjustments?
HCAD does not use market-derived tables to make size or depth adjustments. HCAD will analyze sales and make size or depth adjustments based on the sales information.
Does the assessment office have a standard procedure for adjusting land values for shape or corner location, and are the adjustments based on market analysis?
HCAD has a guideline for adjusting land values for shape, easements or corner locations. Adjustments are based on sales market analysis.
Are adjustments made for positive location (situs) factors, such as golf course frontage, other premium view, or negative situs factors, such as excess traffic, limited access, adverse topography?
HCAD does take into consideration such location factors, positive or negative, in estimating the value of land.
Does the assessment office use spreadsheets or statistical software to help develop land values?
HCAD uses MS Excel spreadsheets and statistical software found in Odyssey for developing land values.
Does the assessment office use a geographic information system to assist in quality control and fine-tuning valuation models?
HCAD has both GIS and a computerized mapping system on which sales data (land and improved sales) can be posted and analyzed).
In built-up areas with few vacant land sales, does the assessment office use the abstraction, allocation, or land residual capitalization methods to derive standard unit values?
Yes. HCAD will use abstraction, allocation or land residual cap methods when appraising areas/neighborhoods with no sales activity.
Does the assessment office use the cost-of development in the appraisal of large tracts of land awaiting developing?
HCAD does not use the cost of development in appraising large tracts of land awaiting development but will rather estimate the percentage completion based on an in-house development completion guide.

Chapter 7: Residential Property Valuation

Does the assessment office place primary emphasis on the sales comparison approach in the appraisal of subdivision homes, condominiums, and town homes?
HCAD does utilize and places primary emphasis on the sales comparison approach in the appraising of homes, condos and town homes.
Are sales ratios analyzed by neighborhood, size, age and other key features during the appraisal process?
HCAD runs ratio studies by neighborhood, subdivision, school district, class or type of property.
Are value estimates reviewed by appraisers and reconciled before generation of final values?
The analysts and supervisor audit all value changes assigned to land or cost schedules. All adjustments to value schedules must be approved by the Assistant Chief Appraiser and Chief Appraiser.
Are comparable sales readily available and used for residential property valuation, analysis and value support?
HCAD maintains a sale file of residential sales that is made available to HCAD personnel for use in valuation, analysis and value support.
Are statistical models technically sound and the coefficients reasonable?
To the best of our knowledge the statistical models and coefficients are reasonable.
Are costs schedules checked against local buildings of known cost and adjusted as necessary?
Cost schedules are, from time to time, checked against local cost and adjusted. The taxpayer or building contractor may bring in information on construction costs and this information will be reviewed if it is above the cost that the district has arrived at.
Are cost schedules fully computerized?
All cost schedules are fully computerized.
Are depreciation schedules based on sales analysis?
To date the Hidalgo County Appraisal District has not based depreciation schedules on sales analysis due to time constrictions. HCAD used the depreciation tables from Marshal & Swift Valuation Residential Cost Guide as guide and adapted these depreciation tables to our county.

Chapter 8: Commercial Property Valuation

Does the assessment office employ the three approaches to value in appraising business properties?
The district employs the market approach to value as its primary value in appraising business properties but does consider the income and cost information in determining its final value.
Has the assessment office defined separate market areas or neighborhoods for business properties?
Most of the business properties are defined separately by the zoning designation. Most of the newer subdivisions are now defining separate areas that are designated for commercial use.
Does the assessment office make a comprehensive effort to collect local income and expense data?
HCAD collects income and expenses data on multi-family properties, hotels and motels and any other commercial income producing propertied for use in the assessment process.
Does the assessment office use commercial publications to help in the development of rental rates, vacancy ratios, expenses and expense ratios, and capitalization rates?
HCAD subscribes to the local Multiple Listing Service and Marshal & Swift Valuation for both Commercial and Residential properties.
In the income approach, does the office maintain automated income data to analyze reported sales, revenue, and expense data to develop the following: typical market rents and other income, vacancy ratios, expense ratios, capitalization rates and/or gross rent multipliers?
No. HCAD does not maintain automated income data.
Are available sales used to: Help derive capitalization rates and income multipliers? Help depreciation schedules? Development benchmark per-unit values or build market models?
1) Yes. Available sales are used in the sales analysis of income properties; 2) No. Currently HCAD does not sales to calibrate depreciation schedules; 3) HCAD does use the sales to adjust the cost schedules.
In the cost approach, have base rates and cost factors been developed from local cost data or adjusted to the local market?
Base rates and cost factors are arrived at by adjusting to the local market and further adjusted by testing against sales.
Are observed physical condition, economic obsolescence, and functional obsolescence considered in estimating total depreciation?
Yes. Physical, economic and functional obsolescence are all taken into consideration based on what the appraiser observed or information provided by the property owner.
Are automated value estimates reviewed and reconciled by senior appraisers?
Automated value estimates such as mass land changes and senior appraisers or the department supervisor reviews cost schedule price adjustments.
Does your assessment office employ software tools in analyzing commercial properties?
The district uses the software provided by the Odyssey software and MS Excel in analyzing commercial properties.

Chapter 9: Sales Data, Ratio Studies, and Stratification

Are real estate sales properly screened?
Real estate sales are analyzed by staff to determine if there were any special conditions to the sale, that the information on the sale is correct, determination is made if the sale was a valid (market) and if necessary, a call will be made to the listing or selling agent to inquire about any questions the analyst will have on the sale. Deed records are also checked for verification purposes.
Does the assessment office's computer system maintain a "snapshot" of properties at time of sale?
The current software does not have that feature.
Are sales used in valuation analysis and ratio studies adjusted to the valuation date?
Sales used in the valuation analyses and ratio studies are not adjusted to the valuation date. HCAD will review the sales as soon as possible after obtaining the information and it is a valid sale it is entered into the system. HCAD has the capability of comparing sales to the appraised value in the year that it sold or to the current year.
Has the assessment office stratified residential properties by market area and sub-area (neighborhood)?
HCAD has the capability to do this but this is currently under development.
Are ratio studies conducted in a timely manner?
HCAD does conduct ratio studies in a timely manner. Ratio Studies are run at the end of the ARB sessions to determine which areas or properties may need to be reviewed. As HCAD receives large amounts of sold data we will conduct ratio studies to assess the impact of these sales on our appraisal values.
Does the assessment office use ratio studies in planning and determining reappraisal priorities?
Yes. HCAD will run ratio studies at the conclusion of the ARB hearings and as stated earlier, will run ratio studies after a large reflux of sales to the system. The results will be used to determine which school districts or areas to schedule for reappraisal.
Does the assessment office conduct ratio studies by property groups and subgroups?
HCAD's Market Analysis department conducts ratios by property groups and subgroups. One example of this is the residential ratio study; it will be conducted by school district, subdivision and class of property.
Does the assessment office have the capability of running ratio studies by user-selected combinations of property characteristics?
The Odyssey software has the capability to run ratio studies by user-defined combinations such as' land by sales type, improved property by class, subdivision, appraiser, etc.
Does the ratio study program compute standard measures of level and uniformity and confidence intervals?
The Odyssey software will compute mean, median weighted mean, standard deviation, coefficient of dispersion and coefficient of variation. It will show low and high ratios, sales prices and value.
Does the ratio study software have graphics capabilities?
The Odyssey software does have graphics capabilities.
Does the assessment office supplement ratio study analyses with tests to ensure that unsold properties have appraised similarly to properties that been sold?
The district does test unsold properties to ensure that they are appraised similarly to sold properties. The district will run ratios on specific types of real properties (land, improvement class, etc) and based on the information/ratio results, the land or cost schedule or commercial properties may be reviewed and adjusted to the current market.

Chapter 10: Personal Property Assessment

Does the assessment office systematically employ several methods to discover taxable personable property?
Yes. The district employs various discovery methods such as, but not limited to field work throughout the county, received renditions by property owners, information acquired through local media outlets and various state reports.
Does the assessment office deliver personal property declaration forms to owners of taxable personal property?
Yes. A yearly mail-out of renditions is conducted at the end of the year to all existing business personal property accounts. Renditions are also sent out to all new businesses that are discovered after renditions are mailed out.
Does the assessment office follow up on non-returns by making supplemental mailings, field inspections and estimated assessments?
Yes and No. Supplemental mailings are not conducted for accounts that do not file returns. However, the field inspection that is currently in place already covers for estimated assessments of all accounts regardless of whether they file a return or not.
Are personal property reporting forms tailored to the needs of different businesses and industries, and do they collect the appropriate data including information on fully depreciated items?
Yes. The forms currently in place are geared towards covering a wide spectrum of business throughout the county and are set up so that data that is needed by the district is requested.
Does the assessment office coordinate real and personal property inspections to insure the fixtures, trade fixtures and leasehold improvement are identified and properly classified?
Yes. Every effort is made by real and personal property to insure the proper coordination is in place for the assessment of said properties.
Does the assessment office audit returns and inspect businesses to ensure complete and accurate reporting?
Yes. When returns are worked, information is compared to fieldwork to insure as accurate an appraisal as possible.
Does the assessment office employ all appropriate approaches to appraisal in valuing personal property?
Yes. All approaches are considered. However the district has determined the Cost Approach to be the best approach in valuing personal property.
In the cost approach, does the assessment office maintain separate cost trend and depreciation indexes for each class of personal property?
Yes. Cost trends are documented through rendition filings. The District employs separate indexes depending on the type of property and the estimated life.
Does the assessment office use price guides to value items that are frequently sold as used items?
Yes. The district will from time to time use various guides such as but not limited to NADA Price guides, Kelly Blue Price guides, and Internet research.
Does the assessment office use the income approach to value leased equipment?
No. The district has considered using this approach. However the district has determined that the cost approach is a better measure of true market value for this type of equipment.

Chapter 11: Assessment Administration

Does the assessment office update ownership and legal description information within thirty days of a transfer being recorded?
The ownerships and legal descriptions are updated within (60) sixty days of a deed transfer being recorded. The Appraisal district gets deed information directly from County Clerk's office on Electronic format, which is than transferred into the computer system for viewing the Deed document. Once the Deed document is viewed and review for property splits, name changes and legal correction the changes are submitted. The submission process time frame varies from 5 to 30 minutes depending on the type of deed.
Do computer records contain the source of all appraised or assessed values?
Yes, all appraisals contain the source of how the value was determined.
Does the assessment office verify eligibility for exemptions or other relief?
All Partial and Full Exemptions are verified for eligibility by the Property Records Department except for the Freeport Exemptions.

The Personal Property Department handles Freeport Exemptions; they are in charge of granting their yearly eligibility status based on the State's criteria.
Do you ensure that properties are assigned to the correct tax rate area?
Yes. Splits & new subbdivisions, all properties especially during entity annexations and or de-annexations.

Part of the standard operating procedures for Business Personal Property department is to insure that these accounts are assigned the correct tax rate area by linking the Business Personal Property account with the Real Property account.
Do you notify property owners by mail of the amount and reason for changes in appraised and assessed values, as well as of their right to appeal?
If there is an increase in value or the property is rendered it will receive a notice of appraised value. The notice includes all of the above except the reason for the change.
Does your jurisdiction produce computerized assessment rolls or listings, recapitulations of the rolls and indexes to all of the properties of the assessments rolls or listings?
The District produces Preliminary rolls in mid to late April to determine which property owner's are going to be notified of a property value increase. After all of the appeals and hearings are concluded which is in late July, a certified listing is produced for the entities.

Chapter 12: Defense of Values

Does a supervisory agency or review body have the power to review values and valuation methods on its initiative, or is the assessment office required to submit valuations to a regulatory body for approval before taxes can be levied?
We have an Agricultural Advisory Board that assists us with lease information that is supplied to the District so that ag-values can be calculated. The Board that the District turns over its Preliminary Roll to is the Appraisal Review Board. This Board reviews the new value, listens to appeals from property owners and arrives at a determination based on evidence submitted. This Board finally certifies all of the value toward the latter part of July.
Are owners and taxpayers encouraged to discuss concerns and complaints with the assessment office before lodging a formal appeal?
We have an Agricultural Advisory Board that assists us with lease information that is supplied to the District so that ag-values can be calculated. The Board that the District turns over its Preliminary Roll to is the Appraisal Review Board. This Board reviews the new value, listens to appeals from property owners and arrives at a determination based on evidence submitted. This Board finally certifies all of the value toward the latter part of July.
Do you track the status of each formal appeal to ensure that it is appropriately disposed of and that records are properly updated?
Yes. The ARB Clerk and the department ARB Coordinator tract the appeal to its final disposition VIA computer tracking.
Does your office have a documented process for handling formal appeals?
Yes. HCAD has developed and annually writes an "ARB Hearing Procedures Packet". This packet outlines the duties and responsibilities of all staff members during the appeals process. The packet specifically states the steps required for both the informal and formal appeals.
When the valuation is difficult and considerable value is at issue, does the assessment office obtains an independent review from another appraiser as part of the defense in a formal appeal?
If a formal appeal is submitted on a property with considerable value, the appraisal is reviewed by the department supervisor or the Assistant Chief Appraiser to make sure that the appraisal is correct and that all information submitted by the property owner was taken into consideration to arrive at a final value that will be recommended to the Chief Appraiser.

Chapter 13: Public Relations

Are you required to submit information to a regulatory body for approval?
Yes. Budget approval and budget amendments are submitted to all voting taxing entities for their approval
Does your office have an active public relations program that reaches out to the public?
Yes. Our office not only publishes information that is required by the state, but also includes valuable information with all of our correspondence.
Does the assessment office have an active program of public appearances to keep the public informed of actions that may affect them?
Yes. Our supervisors make numerous presentations pertaining to partial exemptions, full exemptions, and the appraisal and protest process to various groups and organizations.
Can property records be accessed by parcel identified, situs address and owner?
Yes, we provide an in-house information center where the public is trained on how to retrieve information. We also have a website where the public can access information at no cost to them.
Does your office take advantage of automated mapping or GIS to facilitate public access to information?
We do have an automated mapping system that is used by our staff. We are presently working on making this available to the public at no cost.
Does the assessment office have available for public distribution a non-technical description of how property is assessed, or appeal rights and procedures, of exemptions and other forms of tax relief and of how property tax bills are calculated?
Yes. The Taxpayer's Rights, Remedies and Responsibilities are provided to all property owners that visit our office and are included with their notice of appraised value. This information is also provided on our website.

Appendix 3
Appraisal District Board of Directors Questionnaire

Appraisal District Board of Directors Questionnaire

The Hidalgo County Appraisal District (CAD) is receiving an appraisal standards review because the Comptroller's 2007 Property Value Study found one or more school districts it serves to be eligible under provisions of Government Code Section 403.3011. The Comptroller's Property Tax Assistance Division (PTAD) requests your opinions, comments and concerns about the management and operation of the appraisal district.

As a member of the board of directors, you are in a position to offer the Comptroller's review team significant and valuable feedback. PTAD appreciates the time you spend responding to this survey, your candid comments regarding appraisal district operations and any suggestions you may have for improving operations.

Please mail the completed form in the enclosed envelope to the Comptroller's office by Sept. 2, 2008, fax it to the Comptroller's office at (512) 305-9801 or e-mail it to the project manager at bob.mcintyre@cpa.state.tx.us]. If you prefer to discuss the review in person or by telephone, please call the project manager Bob McIntyre of the Property Tax Assistance Division, at (800) 531-5441, ext. 3-3158.

Please select the answer that best describes your response to the survey question. For rating the survey questions, please place a check mark in the appropriate box.

1.	Your position within the board: (Check the one that most closely applies)
	Chairman
	Vice Chairman or Other Officer of the Board
	Member

Survey Questions	Strongly Agree	Agree	Disagree	Strongly Disagree	Don't Know
1. The board maintains a comprehensive, well-documented set of policies and procedures to guide the operation of the appraisal district.
2. The appraisal district thoroughly reviews and updates all board policies at least every two years.
3. The board has a written policy regarding the hiring, evaluation and dismissal of personnel.
4. The appraisal district provides personnel policies to all staff.
5. Board policies are accessible by the public either in hardcopy or online.
6. Board member training requirements are stipulated in board policy.
7. Board policy allows members of the public an opportunity to speak at board meetings.
8. The board has a written plan describing how a person who does not speak English or the handicapped may be provided reasonable access to the board.
9. Board minutes are detailed and provide a reliable source of historical information regarding the decisions and discussions of the board.
10. All board members have received training in Texas open government laws as specified by the Open Meetings Act (Government Code Section 551.005) and the Public Information Act (Government Code Section 552.012).
11. The board uses measurable criteria to evaluate the chief appraiser annually.
12. The board has a written job description and performance plan for the chief appraiser.
13. There is an open line of communication between the board and the chief appraiser.
14. The chief appraiser effectively manages the day-to-day operations of the appraisal district.
15. The board has confidence in the chief appraiser.
16. Staff appraisers have the skills, experience and credentials needed to appraise property appropriately.
17. Appraisal staff is knowledgeable and they perform their jobs well.
18. The board-approved reappraisal plan complies with all the requirements of Property Tax Code Section 25.18.
19. The board understands the statutory requirement to maintain property appraisals at, or near, market value.
20. The CAD uses a board-appointed agricultural advisory board to develop productivity values for the special agricultural appraisal.
21. The board approves and monitors all contracts entered into by the appraisal district.

Please feel free to share any additional comments about specific challenges or opportunities facing your appraisal district.

______________________________ __________________________
Name (Optional) Telephone Number (Optional)

Thank you for taking the time to complete this survey.

Sincerely,

Buddy Breivogel
Property Tax Division
Texas Comptroller of Public Accounts

Appendix 4

Edcouch-Elsa ISD Summary Worksheet

Appendix 5

Edcouch-Elsa ISD Confidence Interval

Appendix 6

Hidalgo ISD Summary Worksheet

Appendix 7

Hidalgo ISD Confidence Interval