McCulloch County Appraisal District
Appraisal Standards Review Follow-Up Report
February 19, 2009
Mr. David Ortiz, Board Chairman
Mr. Zane Brandenberger, Chief Appraiser
McCulloch County Appraisal District
306 W. Lockhart St.
Brady, Texas 76825-4113
Dear Chairman Ortiz and Chief Appraiser Brandenberger:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of McCulloch County Appraisal District (McCulloch CAD) originally released in November 2007. We commend the cooperation of McCulloch 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 seven mandatory recommendations and six other recommendations to help McCulloch CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work McCulloch CAD has performed over the last year. The CAD has completed two of the seven mandatory 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, 2, 3, 4 and 7. 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/mcculloch01/.
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, Brady Independent School District; Lohn Independent
School District; Rochelle Independent School District; and Mason Independent School District
McCulloch CAD Board of Directors
McCulloch County Appraisal District
Appraisal Standards Review Follow-Up Report
What Remains to Be Done:
The Comptroller’s office will continue to monitor McCulloch CAD’s progress toward meeting the state’s legal requirements. The following outlines steps McCulloch CAD still needs to take.
RECOMMENDATION 1:
Develop appraisal manuals that provide local procedures and practices for each type of property the staff appraises.
The chief appraiser stated the CAD is in the process of developing appraisal manuals.
The CAD should complete the development of the manuals and send them to PTAD for completion of this recommendation by June 1, 2009.
RECOMMENDATION 2:
Develop a manual and local procedure for the appraisal of agricultural land that includes intensity standards and other elements for qualified land for productivity appraisal and apply standards reasonably and flexibly.
The chief appraiser stated the CAD is in the process of developing an agricultural procedures manual.
The CAD should complete the development of the manual and send it to PTAD for completion of this recommendation by June 1, 2009.
RECOMMENDATION 3:
Appoint an agricultural appraisal advisory board, with advice and consent of the CAD board of directors, as required by Property Tax Code Sections 6.12(a) and 6.12(b).
The chief appraiser stated this recommendation is in progress.
The CAD should appoint an agricultural advisory board, have it approved by the CAD board of directors and send the board minutes to PTAD for completion of this recommendation by June 1, 2009.
RECOMMENDATION 4:
Establish written procedures for gathering and analyzing sales.
The chief appraiser stated the CAD is in the process of developing procedures for gathering and analyzing sales.
The CAD should complete the development of the procedures and send them to PTAD for completion of this recommendation by June 1, 2009.
RECOMMENDATION 7:
Amend the 2007-08 reappraisal plan to include a more thorough planning and organization section, which defines critical reappraisal activities with completion dates and assigns responsibilities.
The chief appraiser sent a copy of the same reappraisal plan that was submitted for the ASR. The plan is not dated.
The CAD should provide an updated 2009-10 reappraisal plan, approved by the board, that includes the definitions of critical reappraisal activities with completion dates and responsibility assignments and send it to PTAD for completion of this recommendation by June 1, 2009.