ASR of the Jefferson County Appraisal District

Chapter 2
Findings of the Appraisal Standards Review

This chapter of the report addresses the findings, commendations and recommendations from the appraisal standards review of the Jefferson County Appraisal District in five sections:

2.1 Board of Directors

2.2 Appraisal District Policies, Procedures and Operations

2.3 Information Processing Systems

2.4 Staffing, Personnel Qualifications and Positions

2.5 Generally Accepted Appraisal Practices; Equality and Uniformity of Appraisal Standards

2.1 Board of Directors

The quality of the property tax system depends on the appraisal district's Board of Directors. Individuals serving on the Board of Directors bring knowledge, judgment and expertise in establishing policies and procedures for the district's organization and operation.

The appraisal district was formed in 1980 and became active in 1982. The district Board of Directors consists of six members. Members of the board are listed in Exhibit 4.

Exhibit 4
Board of Directors Members

Board Member Represents Starting Date

Miriam Johnson, Chair At Large January 1998

Eugene Landry At Large January 1984

Charles Lankford At Large January 1990

Fred Mitchell At Large November 1990

C.L. Sherman At Large January 1994

Source: Jefferson CAD, November 2004.

Miriam Johnson is the Tax Assessor Collector and is an elected official.

Board of Directors received a written survey about board activities. Four of the five board members responded. The survey was broken down into board policies and procedures, chief appraiser and staff, property appraisals, appraisal review boards, and budgeting and financial management. The board members gave the board and the district high marks for doing all overall good job. Several of board members mentioned their confidence in the chief appraiser and his work in managing the day-to-day operations.

The Board of Directors has the following primary responsibilities:

Establish the appraisal district's appraisal office;
Adopt the appraisal district's annual operating budget;
Contract for necessary services;
Hire a chief appraiser;
Hire a taxpayer liaison officer (districts in counties having a population of over 125,000);
Appoint appraisal review board members; and
Make general policy on the appraisal district's operation.

The Board of Directors hires a chief appraiser as the chief operating officer of the district.

FINDING

The Jefferson County Appraisal District has a model budget document that contains all of the necessary details required by Section 6.06 of the Tax Code.

Section 6.06 requires a listing of each proposed position including the salary and benefits for the position, each proposed capital expenditure and an estimate of the amount of the budget allocated to each taxing unit. Each taxing unit serviced by the Appraisal District are also required to maintain a copy of the budget for public inspection at its principal administrative office.

PTD staff reviewed copies of the budgets for 2004 and 2005. Each budget listed categories of capital expenditures such as office furniture and equipment and computer equipment and software, and each one listed each proposed purchase. Each budget had a listing of the benefits for each staff position. A summary of the budgets is in Exhibit 5.

Exhibit 5
Jefferson CAD Budgets for Fiscal Years 2004 and 2005

Category 2005 2004

Budget Percent of Total Budget Percent of Total

Administration Salaries $247,198 5.98% $236,995 6.01%

Administration Employer Taxes 2,008 0.05% 1,713 0.04%

Administration Retirement 35,377 0.86% 33,949 0.83%

Administration Group Insurance 34,308 0.83% 30,423 0.77%

Administration Rent-Equip 1,350 0.03% 1,300 0.03%

Administration Maint. & Repair 5,215 0.13% 4,285 0.11%

Administration Typewriter Maint. 180 0.00% 175 0.00%

Administration Computer Maint. 1,500 0.04% 1,000 0.04%

Administration Software Maint. 2,575 0.06% 2,450 0.06%

Administration Office Supplies 1,800 0.04% 1,800 0.05%

Administration Computer Supplies 2,000 0.05% 1,935 0.05%

Administration Books & Pub. 1,000 0.02% 1,100 0.03%

Administration Minor Equip Rep. 1,425 0.03% 500 0.01%

Administration Subsistence 10,000 0.24% 8,000 0.20%

Administration Auto Allowance 5,496 0.13% 5,496 0.14%

Administration Dues 2,110 0.05% 1,980 0.05%

Administration Education 2,550 0.06% 2,085 0.05%

Administration Subtotal $356,092 8.60% $335,186 8.50%

Appraisal Regular Salaries $915,187 22.11% $871,496 22.11%

Appraisal Supplemental 2,654 0.06% 0 0.00%

Appraisal Employer Taxes 13,716 0.33% 10,300 0.26%

Appraisal Retirement 137,750 3.33% 131,631 3.34%

Appraisal Group Insurance 191,626 4.63% 162,491 4.12%

Appraisal Consulting 254,800 6.15% 247,100 6.17%

Appraisal Rent-Equipment 1,200 0.03% 0 0.00%

Appraisal Information 1,325 0.03% 1,325 0.03%

Appraisal Maintenance & Repair 3,500 0.08% 3,350 0.08%

Appraisal Computer Maintenance 4,000 0.10% 2,300 0.06%

Appraisal Office Supplies 3,500 0.08% 3,000 0.08%

Appraisal Computer Supplies 300 0.01% 250 0.01%

Appraisal Books & Publications 6,750 0.16% 6,115 0.16%

Appraisal Minor Equip. & Software 3,700 0.09% 600 0.02%

Appraisal Travel & Subsistence 13,250 0.32% 10,000 0.25%

Appraisal Auto Allowance 68,736 1.66% 68,736 1.74%

Appraisal Dues 2,600 0.06% 2,600 0.07%

Appraisal Education 8,000 0.19% 8,000 0.20%

Appraisal Subtotal $1,632,594 39.43% $1,529,294 38.79%

Roll Regular Salaries 133,366 3.23% 127,860 3.24%

Roll Employer Taxes 1,807 0.04% 1,520 0.04%

Roll Retirement 18,671 0.45% 17,901 0.45%

Roll Group Insurance 33,091 0.80% 29,270 0.74%

Roll Contracted Services 3,000 0.07% 3,000 0.08%

Roll Typewriter Maintenance 185 0.00% 185 0.01%

Roll Computer Maintenance 400 0.01% 350 0.01%

Roll Office Supplies 1,700 0.04% 1,850 0.05%

Roll Books & Publications 925 0.02% 885 0.02%

Roll Minor Equipment & Software 300 0.01% 0 0.00%

Roll Dues 400 0.01% 445 0.01%

Roll Education 150 0.00% 150 0.00%

Roll Subtotal $193,995 4.69% $183,416 4.65%

Mapping Regular Salaries $152,632 3.69% $142,613 0.04%

Mapping Employer Taxes 3,664 0.09% 3,216 0.09%

Mapping Retirement 21,369 0.52% 19,966 0.51%

Mapping Group Insurance 36,451 0.88% 32,214 0.82%

Mapping Rent-Equipment 1,200 0.03% 1,200 0.03%

Mapping Information 3,050 0.07% 2,950 0.07%

Mapping Maintenance & Repair 6,185 0.15% 5,450 0.14%

Mapping Typewriter Maintenance 90 0.00% 85 0.00%

Mapping Software Maintenance 1,000 0.02% 1,000 0.03%

Mapping Office Supplies 810 0.02% 810 0.02%

Mapping Computer Supplies 1,425 0.03% 1,175 0.03%

Mapping Books & Publications 100 0.00% 100 0.00%

Mapping Minor Equipment & Software 1,700 0.04% 1,500 0.04%

Mapping Supplies 2,445 0.06% 3,205 0.08%

Mapping Travel & Subsistence 2,290 0.06% 2,290 0.06%

Mapping Education 1,800 0.04% 1,500 0.05%

Mapping Subtotal $236,211 5.72% $219,274 5.56%

GIS Regular Salaries 198,244 4.80% 188,510 4.78%

GIS Employer Taxes 4,731 0.11% 4,213 0.11%

GIS Retirement 27,755 0.67% 26,391 0.67%

GIS Group Insurance 46,426 1.12% 41,057 1.04%

GIS Maintenance & Repair 3,000 0.07% 0 0.00%

GIS Computer Maintenance 4,100 0.10% 4,100 0.10%

GIS Software Maintenance 14,000 0.34% 14,000 0.35%

GIS Office Supplies 765 0.02% 765 0.02%

GIS Computer Supplies 1,185 0.03% 1,235 0.03%

GIS Books & Publications 250 0.01% 250 0.01%

GIS Minor Equipment & Software 4,800 0.12% 1,600 0.04%

GIS Mapping Supplies 3,380 0.08% 3,380 0.00%

GIS Travel & Subsistence 5,660 0.14% 5,660 0.14%

GIS Dues 600 0.01% 600 0.02%

GIS Education 13,500 0.33% 12,400 0.31%

GIS Subtotal $328,396 7.95% $304,161 7.71%

Data Regular Salaries $234,875 5.69% $225,181 5.71%

Data Employer Taxes 3,249 0.08% 2,850 0.07%

Data Retirement 32,883 0.80% 31,526 0.80%

Data Group Insurance 41,937 1.02% 37,137 0.94%

Data Microfiche Services 2,000 0.05% 2,400 0.06%

Data Maintenance & Repair 7,560 0.18% 6,895 0.17%

Data Computer Maintenance 15,000 0.36% 25,000 0.63%

Data Software Maintenance 17,000 0.41% 21,450 0.54%

Data Office Supplies 1,525 0.04% 1,495 0.04%

Data Computer Supplies 26,000 0.63% 25,000 0.63%

Data Books and Publications 710 0.02% 710 0.02%

Data Minor Equipment & Software 4,950 0.12% 6,045 0.15%

Data Travel & Subsistence 5,070 0.12% 5,070 0.13%

Data Education 5,600 0.14% 5,600 0.14%

Data Capital 9,000 0.22% 14,000 0.35%

Data Subtotal $407,359 9.84% $410,359 10.40%

General Legal $120,000 2.91% $120,000 3.04%

General Audit 9,500 0.23% 9,500 0.24%

General Consulting 15,000 0.36% 15,000 0.38%

General Retirement Fees 11,820 0.29% 14,195 0.36%

General Rental-Storage 975 0.02% 975 0.02%

General Utilities 36,000 0.87% 36,000 0.91%

General Telephone 30,000 0.73% 30,000 0.76%

General Security System 900 0.02% 900 0.02%

General Janitorial 19,000 0.46% 19,000 0.48%

General Copier Maintenance 2,300 0.06% 2,925 0.07%

General Telephone Maintenance 3,450 0.08% 3,450 0.09%

General Building & Grounds R&M 10,000 0.24% 10,000 0.25%

General Printing Expenses 20,000 0.48% 16,000 0.41%

General Copier Supplies 5,270 0.13% 2,925 0.08%

General Microfilm/fiche Supplies 2,000 0.05% 2,000 0.05%

General In-County Mileage 500 0.01% 500 0.01%

General Bonds 3,000 0.07% 2,900 0.07%

General Worker's Compensation 9,196 0.22% 9,000 0.23%

General Insurance 18,015 0.44% 17,000 0.43%

General Public Official & Liability 2,150 0.03% 1,200 0.03%

General Legal Notices and Ads 8,200 0.20% 6,350 0.16%

General Postage & Freight 97,145 2.35% 53,000 1.34%

General Other Operating 5,000 0.12% 5,000 0.13%

General Contingency 100,000 2.42% 100,000 2.54%

General Salary Contingency 26,588 0.64% 75,000 1.90%

General Legal Contingency 300,000 7.26% 300,000 7.61%

General Capital 10,000 0.24% 10,000 0.25%

General Equipment Replacement 75,000 1.82% 75,000 1.90%

General Subtotal $941,009 22.78% $940,095 23.83%

Board of Directors Office Supplies $500 0.01% $605 0.02%

Board of Directors Books &Publications 10 0.00% 20 0.01%

Board of Directors Travel & Subsistence 2,445 0.06% 2460 0.06%

Board of Directors Education 500 0.01% 570 0.01%

Board of Directors Other Operating 100 0.02% 30 0.01%

Board of Directors Employee Recognition 3,000 0.072 1000 0.03%

Board of Directors Subtotal $6,555 0.12% $4,685 0.16%

Board of Review Contracted Services 35,480 0.86% 16,640 0.42%

Board of Review Office Supplies 1,100 0.03% 750 0.02%

Board of Review Books & Publications 150 0.04% 160 0.04%

Board of Review Education 450 0.01% 390 0.01%

Board of Review other Operating 600 0.01% 250 0.01%

Board of Review Subtotal $38,140 0.96% $18,190 0.46%

Total Budget $4,140,351 100% $3,944,660 100%

Source: Jefferson CAD, 2004 and 2005 budgets.

Boards of Directors are required by law to hold a public hearing on the budget. The board held the 2003 public hearing on the budget on September 4, 2002.

The budget provides enough detail to allow a member of a taxing unit or a member of the public to understand how and where the money will be spent. With more than 61 percent of the budget allocated to wages and benefits, both taxing units and the public need the detail on positions and benefits required by state law to be assured the number of staff in the district is sufficient to perform the work and that each staff member is fairly compensated. Exhibit 6 shows the personnel positions and the benefits for each position for the 2005 budget.

Exhibit 6
Personnel Compensation
Detailed 2005 versus Summary 2004

Position Salary Retirement Health
Insurance Disability
Insurance 2005
Total 2004
Total

Administrative Assistant $43,142 $6,040 $7,993 $362 $57,537 $55,442

Assistant Appraiser 30,586 4,883 7,993 257 43,719 40,308

Appraiser 33,782 5,331 7,993 284 47,390 45,532

Appraiser 33,782 5,331 7,993 284 47,390 51,512

Appraiser 39,107 6,076 7,993 328 53,504 53,708

Appraiser 41,061 6,350 7,993 345 55,749 53,708

Appraiser 41,061 6,350 7,993 345 55,749 53,708

Appraiser 41,061 6,350 7,993 345 55,749 53,708

Appraiser 41,061 6,350 7,993 345 55,749 54,573

Appraiser 41,061 6,350 7,993 345 55,749 54,573

Appraiser 41,061 6,350 7,993 345 55,749 54,573

Appraiser 41,061 6,350 7,993 345 55,749 54,573

Assistant Chief Appraiser 84,129 12,380 8,091 707 105,307 102,158

Business Manager 60,956 8,534 7,993 512 77,995 75,449

Business Assistant TLO 35,407 4,957 7,993 297 48,654 46,756

Chief Appraiser 107,693 15,846 8,253 905 132,697 128,932

Clerk 22,757 3,186 7,993 191 34,127 32,551

Clerk 22,757 3,186 7,993 191 34,127 0

Clerk 25,090 3,513 7,993 211 36,807 35,170

Clerk 25,090 3,513 7,993 211 36,807 33,827

Clerk 26,344 3,688 7,993 221 38,246 36,578

Clerk 27,660 3,872 7,993 232 39,757 38,057

Clerk 27,660 3,872 7,993 232 39,757 38,057

Data Entry Operator 32878 4,603 7993 276 45,750 43,916

Data Entry Operator 32878 4,603 7,993 276 45,750 43,916

Drafting Technician 33,721 4,721 7,993 283 46,718 43,061

G.I.S. Analyst 40,061 5,609 7,993 337 54,000 51,983

G.I.S./Mapping Coordinator $56,605 $7,925 $7,993 $475 $72,998 $67,534

G.I.S. Technicians (3) 77,763 10,887 23,979 653 113,282 108,311

Information System Supervisor 76,127 10,658 7,993 639 95,417 92,486

Map Technician 32,096 4,493 7,993 270 44,852 43,039

Office Manager 56,605 7,925 7,993 475 72,998 70,563

Programmer Analyst 53,909 7,547 7,993 453 69,902 67,534

Records Supervisor 41,061 5,749 7,993 345 55,148 53,107

Secretary 29,130 4,078 7,993 245 41,446 46,756

Senior Appraiser 50,030 7,606 7,993 420 66,049 63,781

Senior Clerk 26,390 3,695 7,993 222 38,300 39,668

Senior Clerk 30,550 4,277 7,993 257 43,077 39,668

Senior Data Entry Operator 39,083 5,472 7,993 328 52,876 50,885

Senior G.I.S. Analyst 46,457 6,504 7,993 390 61,344 59,166

Senior Map Technician 39,083 5,472 7,993 328 52,876 50,885

Supervising Appraiser 56,605 8,526 7,993 475 73,599 71,164

Supervising Appraiser 53,909 8,149 7,993 453 70,504 68,136

Valuation Analyst 43,192 6,648 7,993 363 58,196 56,101

Total $1,881,502 $273,805 $368,036 $15,803 $2,539,146 $2,425,11

Source: Jefferson CAD, November 2004.

COMMENDATION

The Jefferson County Appraisal District developed and uses a model budget for appraisal district operations.

FINDING

The board has a written policy in the Board of Directors' Policy Manual that requires an evaluation of the chief appraiser every August. The policy is under 'Tenure' 2-05.00 sub section 05.02 Evaluation Last Revised 8/15/90, by Board Resolution #90-12. The district has a detailed job description for the chief appraiser's position and the chief appraiser is evaluated, in writing, annually. Chief appraisers are responsible for ensuring competent personnel are hired, procedures are documented, appraisals are performed, and employees are evaluated and all other functions performed by an appraisal district. Having a qualified chief appraiser is important to effective district operations.

The current chief appraiser was hired in 1981 as an administrative coordinator and was appointed chief appraiser in 1984 when the previous chief appraiser left the district. The chief appraiser works well with the board and has a good working relationship with his peers across the state.
COMMENDATION

The Board of Directors developed a job description for the chief appraiser position, and an objective set of evaluation measures for the position and the Board evaluates the chief appraiser, in writing, annually.

FINDING

The Agreement for Appraisal Services contract with Capital Appraisal Group (CAG) for professional appraisal services does not include the dates when services are delivered. The Board of Directors' chair and the chief appraiser signed the two-year contract on January 21st, 2004. The contract covers services for tax years 2004 and 2005.

CAG is to provide appraisals "of all oil and gas leases, industrial complexes, telephone and electric utility systems, electric generating plants, pipeline systems, railroad companies and industrial and oil field supply and service facilities" properties located in the district. The contract includes a list of these properties. Besides appraisals, CAG will also present testimony to the Appraisal Review Board and help, for additional monies, with tax abatement issues. The district agreed to pay CAG $247,100 in 2004 and $254,800 in 2005 for these services. The contract calls for quarterly payments. More than 230 properties are included in the contract. The average cost for the service calculates to $1,000 per parcel which seems high, however the type of properties in question are large industrial properties including petro-chemical plants and refineries that require special expertise, plus require a great deal of time and effort in gathering the data on each property appraisal and to complete the valuation process. The total value of the properties appraised for 2003 was $8,586,653,626 or approximately 50 percent of the total value of the district.

In order to get the appraisal roll ready each year, the appraisal district should have all of the appraisal information complete and in the appraisal district system before the appraisal notices are printed. Appraisal notices are printed and mailed in May of each year without dates for specific deliverables or the district would have no recourse to compel the vendor to perform the services within a prescribed timeframe.

IAAO's Standard on Contracting for Assessment Services, Section 4, requires contracts have specific provisions, including the timeframes when services or goods will be delivered. Also the IAAO Standards Section 5 Monitoring Contract Performance requires contract monitoring. Section 5.4 of the Standard speaks to a Project Review Committee. The district should set up a Project Review Committee for projects that affect several departments or that have multiple objectives, a project review committee can provide the agency with an effective mechanism for inter coordination, monitoring, and review. Section 5.5 states that Contract Monitors are generally a party hired by the district to review the services and products provided under the contract (the monitor may also be an independent third party) An effective monitor must be thoroughly familiar with the RFP and successful bid, and, in fact, may also have served as a consultant in development of the RFP or selection of the successful bidder. The contract monitor must stay in close contact with the project and review major tasks in a timely manner.
RECOMMENDATION 1

Revise the professional appraisal services contract to include dates when the appraisal firm will perform its services and deliver its appraisals to the district, include a list of all property that the appraisal firm is responsible for appraising, according to board policy and include Contract Monitoring in the process.

2.2
Appraisal District Policies, Procedures and Operations

In organizing and administering an appraisal district, the chief appraiser is responsible for hiring, firing, and training personnel, for ensuring compliance with a wide range of legal requirements and for the maintenance of policies and procedures for effective appraisal district office operations. The district is also required to comply with Comptroller rules concerning application forms and appraisal records.

The chief appraiser is required by law to prepare and certify an appraisal roll for each taxing unit participating in the district. Certification of the appraisal roll for the 2003 tax year by the district was completed according to the law.

FINDING

Jefferson CAD has an excellent set of written policy and procedures manuals for district operations. The district has a set of policy and procedures for the Board of Directors to follow and they have another set for the every day operation of the district. The district also has a system in place to update the procedures each year. After the legislature has met, they have a meeting of supervisory staff and they discuss what needs to be updated and they make the changes at that time. Formal updates in the Board of Directors manual include the date of the meeting of the board and an indication of the resolution number assigned and passed by the board. The policy and procedures used by the Jefferson County Appraisal District are comprehensive.

The district has only had two chief appraisers since it began operations in 1980. The current chief appraiser worked for the district before he was appointed to the chief appraiser position in 1984 and has served as the Chief Executive officer of the district since that time

The length of service of the chief appraiser is a sign of organizational stability and the fact that the current chief appraiser was an employee of the district before being elevated to the chief appraiser position shows that the Board of Directors has been active in the operations of the district.

A good policy and procedures manual needs to be in place for the staff to follow. A procedures manual helps taxpayers and staff understand the steps the appraisal district must follow to accomplish the tasks of the appraisal district.

A good policy and procedures manual assists the district in meeting all of the requirements of the USPAP standards as well as meeting the legal requirements of the Tax Code and the Constitution. The Jefferson County policy and procedures manual was adopted first in 1982 and has been continually updated since that time. The chief appraiser brings new policy to the board at a regular scheduled meeting and the Board of Directors adopts new policy by passing a resolution at a board meeting. Each policy is numbered and the resolution were it was adopted is indicated in the board minutes and in the boards policy which is also a part of the operations manual (see Appendix 24).
COMMENDATION

The Jefferson County Appraisal District developed and uses written policy and procedures manuals that assist staff in the day-to-day operations of the appraisal district.

2.3
Information Processing Systems

Appraisal districts use information technology to provide detailed records that are easily accessible to staff and the public. Information technology systems allow staff to effectively manage large amounts of data on individual properties and make the appraisal process more efficient.

FINDING

Jefferson County Appraisal District has integrated its computer system consisting of an International Business Machines (IBM) AS/400 hardware configuration with software that has been developed by the district. The district has integrated the computer system with its geographic information system (GIS) the system has been developed in house over several years with the last addition being the GIS system, which the district uses to map and locate property within the district. The combined system is complete and the district is keeping the system up-to-date. Deed transfer data is captured and entered into the system on a regular basis. Having this data available for the district's use helps the district capture and verify more property information, which the district uses to improve its valuation of properties (see Appendices 22 & 23).

The system allows both the appraiser and appraisal review board members access to more comprehensive information on a real time basis. The system can also assess appraisal trends over time because it retains multiple years of data.

The system allows the appraiser to access all the data needed in order to analyze sales and make comparisons to other, similar properties. It allows the appraiser to make an accurate appraisal of each property by having all of the required data available when he or she calls up the property appraisal. This system allows the district to meet the requirements of Section 23.01 of the Tax Code, which requires that all appraisals must consider the individual characteristics of the subject property. The system also allows the district to run ratio studies on sold properties in order to update the appraisal schedules, and it assists the district in the record keeping of ownership, exemptions and values. This process assists the district in property reappraisal by showing improvements that existed at the last inspection of the property. This system has all of the required elements of a complete appraisal district information system. The district is currently looking at a possible upgrade in order to meet the requirements of the future and they are looking at all the available vendor software on the market.
COMMENDATION

The district has developed an information processing system that assists it in completing property valuation in the district by combining its AS/400 computer with a state of the art GIS System.

2.1	Board of Directors
2.2	Appraisal District Policies, Procedures and Operations
2.3	Information Processing Systems
2.4	Staffing, Personnel Qualifications and Positions
2.5	Generally Accepted Appraisal Practices; Equality and Uniformity of Appraisal Standards

Board Member	Represents	Starting Date
Miriam Johnson, Chair	At Large	January 1998
Eugene Landry	At Large	January 1984
Charles Lankford	At Large	January 1990
Fred Mitchell	At Large	November 1990
C.L. Sherman	At Large	January 1994
Source: Jefferson CAD, November 2004.

Category	2005		2004
Category	Budget	Percent of Total	Budget	Percent of Total
Administration Salaries	$247,198	5.98%	$236,995	6.01%
Administration Employer Taxes	2,008	0.05%	1,713	0.04%
Administration Retirement	35,377	0.86%	33,949	0.83%
Administration Group Insurance	34,308	0.83%	30,423	0.77%
Administration Rent-Equip	1,350	0.03%	1,300	0.03%
Administration Maint. & Repair	5,215	0.13%	4,285	0.11%
Administration Typewriter Maint.	180	0.00%	175	0.00%
Administration Computer Maint.	1,500	0.04%	1,000	0.04%
Administration Software Maint.	2,575	0.06%	2,450	0.06%
Administration Office Supplies	1,800	0.04%	1,800	0.05%
Administration Computer Supplies	2,000	0.05%	1,935	0.05%
Administration Books & Pub.	1,000	0.02%	1,100	0.03%
Administration Minor Equip Rep.	1,425	0.03%	500	0.01%
Administration Subsistence	10,000	0.24%	8,000	0.20%
Administration Auto Allowance	5,496	0.13%	5,496	0.14%
Administration Dues	2,110	0.05%	1,980	0.05%
Administration Education	2,550	0.06%	2,085	0.05%
Administration Subtotal	$356,092	8.60%	$335,186	8.50%
Appraisal Regular Salaries	$915,187	22.11%	$871,496	22.11%
Appraisal Supplemental	2,654	0.06%	0	0.00%
Appraisal Employer Taxes	13,716	0.33%	10,300	0.26%
Appraisal Retirement	137,750	3.33%	131,631	3.34%
Appraisal Group Insurance	191,626	4.63%	162,491	4.12%
Appraisal Consulting	254,800	6.15%	247,100	6.17%
Appraisal Rent-Equipment	1,200	0.03%	0	0.00%
Appraisal Information	1,325	0.03%	1,325	0.03%
Appraisal Maintenance & Repair	3,500	0.08%	3,350	0.08%
Appraisal Computer Maintenance	4,000	0.10%	2,300	0.06%
Appraisal Office Supplies	3,500	0.08%	3,000	0.08%
Appraisal Computer Supplies	300	0.01%	250	0.01%
Appraisal Books & Publications	6,750	0.16%	6,115	0.16%
Appraisal Minor Equip. & Software	3,700	0.09%	600	0.02%
Appraisal Travel & Subsistence	13,250	0.32%	10,000	0.25%
Appraisal Auto Allowance	68,736	1.66%	68,736	1.74%
Appraisal Dues	2,600	0.06%	2,600	0.07%
Appraisal Education	8,000	0.19%	8,000	0.20%
Appraisal Subtotal	$1,632,594	39.43%	$1,529,294	38.79%
Roll Regular Salaries	133,366	3.23%	127,860	3.24%
Roll Employer Taxes	1,807	0.04%	1,520	0.04%
Roll Retirement	18,671	0.45%	17,901	0.45%
Roll Group Insurance	33,091	0.80%	29,270	0.74%
Roll Contracted Services	3,000	0.07%	3,000	0.08%
Roll Typewriter Maintenance	185	0.00%	185	0.01%
Roll Computer Maintenance	400	0.01%	350	0.01%
Roll Office Supplies	1,700	0.04%	1,850	0.05%
Roll Books & Publications	925	0.02%	885	0.02%
Roll Minor Equipment & Software	300	0.01%	0	0.00%
Roll Dues	400	0.01%	445	0.01%
Roll Education	150	0.00%	150	0.00%
Roll Subtotal	$193,995	4.69%	$183,416	4.65%
Mapping Regular Salaries	$152,632	3.69%	$142,613	0.04%
Mapping Employer Taxes	3,664	0.09%	3,216	0.09%
Mapping Retirement	21,369	0.52%	19,966	0.51%
Mapping Group Insurance	36,451	0.88%	32,214	0.82%
Mapping Rent-Equipment	1,200	0.03%	1,200	0.03%
Mapping Information	3,050	0.07%	2,950	0.07%
Mapping Maintenance & Repair	6,185	0.15%	5,450	0.14%
Mapping Typewriter Maintenance	90	0.00%	85	0.00%
Mapping Software Maintenance	1,000	0.02%	1,000	0.03%
Mapping Office Supplies	810	0.02%	810	0.02%
Mapping Computer Supplies	1,425	0.03%	1,175	0.03%
Mapping Books & Publications	100	0.00%	100	0.00%
Mapping Minor Equipment & Software	1,700	0.04%	1,500	0.04%
Mapping Supplies	2,445	0.06%	3,205	0.08%
Mapping Travel & Subsistence	2,290	0.06%	2,290	0.06%
Mapping Education	1,800	0.04%	1,500	0.05%
Mapping Subtotal	$236,211	5.72%	$219,274	5.56%
GIS Regular Salaries	198,244	4.80%	188,510	4.78%
GIS Employer Taxes	4,731	0.11%	4,213	0.11%
GIS Retirement	27,755	0.67%	26,391	0.67%
GIS Group Insurance	46,426	1.12%	41,057	1.04%
GIS Maintenance & Repair	3,000	0.07%	0	0.00%
GIS Computer Maintenance	4,100	0.10%	4,100	0.10%
GIS Software Maintenance	14,000	0.34%	14,000	0.35%
GIS Office Supplies	765	0.02%	765	0.02%
GIS Computer Supplies	1,185	0.03%	1,235	0.03%
GIS Books & Publications	250	0.01%	250	0.01%
GIS Minor Equipment & Software	4,800	0.12%	1,600	0.04%
GIS Mapping Supplies	3,380	0.08%	3,380	0.00%
GIS Travel & Subsistence	5,660	0.14%	5,660	0.14%
GIS Dues	600	0.01%	600	0.02%
GIS Education	13,500	0.33%	12,400	0.31%
GIS Subtotal	$328,396	7.95%	$304,161	7.71%
Data Regular Salaries	$234,875	5.69%	$225,181	5.71%
Data Employer Taxes	3,249	0.08%	2,850	0.07%
Data Retirement	32,883	0.80%	31,526	0.80%
Data Group Insurance	41,937	1.02%	37,137	0.94%
Data Microfiche Services	2,000	0.05%	2,400	0.06%
Data Maintenance & Repair	7,560	0.18%	6,895	0.17%
Data Computer Maintenance	15,000	0.36%	25,000	0.63%
Data Software Maintenance	17,000	0.41%	21,450	0.54%
Data Office Supplies	1,525	0.04%	1,495	0.04%
Data Computer Supplies	26,000	0.63%	25,000	0.63%
Data Books and Publications	710	0.02%	710	0.02%
Data Minor Equipment & Software	4,950	0.12%	6,045	0.15%
Data Travel & Subsistence	5,070	0.12%	5,070	0.13%
Data Education	5,600	0.14%	5,600	0.14%
Data Capital	9,000	0.22%	14,000	0.35%
Data Subtotal	$407,359	9.84%	$410,359	10.40%
General Legal	$120,000	2.91%	$120,000	3.04%
General Audit	9,500	0.23%	9,500	0.24%
General Consulting	15,000	0.36%	15,000	0.38%
General Retirement Fees	11,820	0.29%	14,195	0.36%
General Rental-Storage	975	0.02%	975	0.02%
General Utilities	36,000	0.87%	36,000	0.91%
General Telephone	30,000	0.73%	30,000	0.76%
General Security System	900	0.02%	900	0.02%
General Janitorial	19,000	0.46%	19,000	0.48%
General Copier Maintenance	2,300	0.06%	2,925	0.07%
General Telephone Maintenance	3,450	0.08%	3,450	0.09%
General Building & Grounds R&M	10,000	0.24%	10,000	0.25%
General Printing Expenses	20,000	0.48%	16,000	0.41%
General Copier Supplies	5,270	0.13%	2,925	0.08%
General Microfilm/fiche Supplies	2,000	0.05%	2,000	0.05%
General In-County Mileage	500	0.01%	500	0.01%
General Bonds	3,000	0.07%	2,900	0.07%
General Worker's Compensation	9,196	0.22%	9,000	0.23%
General Insurance	18,015	0.44%	17,000	0.43%
General Public Official & Liability	2,150	0.03%	1,200	0.03%
General Legal Notices and Ads	8,200	0.20%	6,350	0.16%
General Postage & Freight	97,145	2.35%	53,000	1.34%
General Other Operating	5,000	0.12%	5,000	0.13%
General Contingency	100,000	2.42%	100,000	2.54%
General Salary Contingency	26,588	0.64%	75,000	1.90%
General Legal Contingency	300,000	7.26%	300,000	7.61%
General Capital	10,000	0.24%	10,000	0.25%
General Equipment Replacement	75,000	1.82%	75,000	1.90%
General Subtotal	$941,009	22.78%	$940,095	23.83%
Board of Directors Office Supplies	$500	0.01%	$605	0.02%
Board of Directors Books &Publications	10	0.00%	20	0.01%
Board of Directors Travel & Subsistence	2,445	0.06%	2460	0.06%
Board of Directors Education	500	0.01%	570	0.01%
Board of Directors Other Operating	100	0.02%	30	0.01%
Board of Directors Employee Recognition	3,000	0.072	1000	0.03%
Board of Directors Subtotal	$6,555	0.12%	$4,685	0.16%
Board of Review Contracted Services	35,480	0.86%	16,640	0.42%
Board of Review Office Supplies	1,100	0.03%	750	0.02%
Board of Review Books & Publications	150	0.04%	160	0.04%
Board of Review Education	450	0.01%	390	0.01%
Board of Review other Operating	600	0.01%	250	0.01%
Board of Review Subtotal	$38,140	0.96%	$18,190	0.46%
Total Budget	$4,140,351	100%	$3,944,660	100%
Source: Jefferson CAD, 2004 and 2005 budgets.

Position	Salary	Retirement	Health Insurance	Disability Insurance	2005 Total	2004 Total
Administrative Assistant	$43,142	$6,040	$7,993	$362	$57,537	$55,442
Assistant Appraiser	30,586	4,883	7,993	257	43,719	40,308
Appraiser	33,782	5,331	7,993	284	47,390	45,532
Appraiser	33,782	5,331	7,993	284	47,390	51,512
Appraiser	39,107	6,076	7,993	328	53,504	53,708
Appraiser	41,061	6,350	7,993	345	55,749	53,708
Appraiser	41,061	6,350	7,993	345	55,749	53,708
Appraiser	41,061	6,350	7,993	345	55,749	53,708
Appraiser	41,061	6,350	7,993	345	55,749	54,573
Appraiser	41,061	6,350	7,993	345	55,749	54,573
Appraiser	41,061	6,350	7,993	345	55,749	54,573
Appraiser	41,061	6,350	7,993	345	55,749	54,573
Assistant Chief Appraiser	84,129	12,380	8,091	707	105,307	102,158
Business Manager	60,956	8,534	7,993	512	77,995	75,449
Business Assistant TLO	35,407	4,957	7,993	297	48,654	46,756
Chief Appraiser	107,693	15,846	8,253	905	132,697	128,932
Clerk	22,757	3,186	7,993	191	34,127	32,551
Clerk	22,757	3,186	7,993	191	34,127	0
Clerk	25,090	3,513	7,993	211	36,807	35,170
Clerk	25,090	3,513	7,993	211	36,807	33,827
Clerk	26,344	3,688	7,993	221	38,246	36,578
Clerk	27,660	3,872	7,993	232	39,757	38,057
Clerk	27,660	3,872	7,993	232	39,757	38,057
Data Entry Operator	32878	4,603	7993	276	45,750	43,916
Data Entry Operator	32878	4,603	7,993	276	45,750	43,916
Drafting Technician	33,721	4,721	7,993	283	46,718	43,061
G.I.S. Analyst	40,061	5,609	7,993	337	54,000	51,983
G.I.S./Mapping Coordinator	$56,605	$7,925	$7,993	$475	$72,998	$67,534
G.I.S. Technicians (3)	77,763	10,887	23,979	653	113,282	108,311
Information System Supervisor	76,127	10,658	7,993	639	95,417	92,486
Map Technician	32,096	4,493	7,993	270	44,852	43,039
Office Manager	56,605	7,925	7,993	475	72,998	70,563
Programmer Analyst	53,909	7,547	7,993	453	69,902	67,534
Records Supervisor	41,061	5,749	7,993	345	55,148	53,107
Secretary	29,130	4,078	7,993	245	41,446	46,756
Senior Appraiser	50,030	7,606	7,993	420	66,049	63,781
Senior Clerk	26,390	3,695	7,993	222	38,300	39,668
Senior Clerk	30,550	4,277	7,993	257	43,077	39,668
Senior Data Entry Operator	39,083	5,472	7,993	328	52,876	50,885
Senior G.I.S. Analyst	46,457	6,504	7,993	390	61,344	59,166
Senior Map Technician	39,083	5,472	7,993	328	52,876	50,885
Supervising Appraiser	56,605	8,526	7,993	475	73,599	71,164
Supervising Appraiser	53,909	8,149	7,993	453	70,504	68,136
Valuation Analyst	43,192	6,648	7,993	363	58,196	56,101
Total	$1,881,502	$273,805	$368,036	$15,803	$2,539,146	$2,425,11
Source: Jefferson CAD, November 2004.