Mills County Appraisal District
Appraisal Standards Review Follow-Up Report
February 4, 2009
Ms. Laura Wilson, Board Chairwoman
Mr. John Timmons, Chief Appraiser
Mills County Appraisal District
P.O. Box 565
Goldthwaite, Texas 76844-0565
Dear Chairwoman Wilson and Chief Appraiser Timmons:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of Mills County Appraisal District (Mills CAD) originally released in December 2007. We commend the cooperation of Mills 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 six mandatory recommendations and 11 other recommendations to help Mills CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Mills CAD has performed over the last year. The CAD has completed two of the six mandatory recommendations and seven of the 11 other 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, 4 and 6. 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/mills01/.
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, Goldthwaite Independent School District;
Mullin Independent School District; Priddy Independent School District;
Star Independent School District; Brookesmith Independent School District;
Comanche Independent School District; Hamilton Independent School District;
Lometa Independent School District; and Zephyr Independent School District
Mills CAD Board of Directors
Mills County Appraisal District
Appraisal Standards Review Follow-Up Report
What Remains to Be Done
The Comptroller’s office will continue to monitor Mills CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Mills CAD still needs to take.
RECOMMENDATION 1:
Develop and distribute to appraisal staff a comprehensive appraisal manual that includes locally developed procedures for appraisals.
The chief appraiser is in the process of developing an appraisal manual. A copy of a manual from Tom Green CAD is being used as a model and is being modified to contain locally developed information.
The CAD should complete the appraisal manual and send it to PTAD for completion of this recommendation by April 30, 2009.
RECOMMENDATION 2:
Apply current methods of using ratio studies to adjust cost schedules that reflect market values.
The chief appraiser is developing a market analysis procedures manual with an appendix explaining how to use the CAD’s appraisal software to conduct ratio studies. The manual should also contain procedures on how the ratio studies will be used to adjust schedules to reflect market value.
To complete this recommendation, the CAD should complete the manual and procedures and send them to PTAD by April 30, 2009.
RECOMMENDATION 4:
Attempt to inspect all business personal property accounts each year and develop an independent valuation method as provided by the law.
The chief appraiser is developing an independent method for evaluation and inspection of all business personal property. The CAD will attempt to inspect all business personal property during the 2009 appraisal.
To complete this recommendation, the CAD should provide a copy of the independent valuation method, along with proof that the CAD attempted to inspect all business personal property, to PTAD no later than April 30, 2009.
RECOMMENDATION 6:
Establish written procedures based on IAAO standards for gathering and analyzing sales data.
The chief appraiser is working with a software company to develop a market analysis procedures manual. The manual should include procedures for gathering and analyzing sales data.
The CAD should provide a copy of manual, including procedures for gathering and analyzing sales, to PTAD no later than April 30, 2009.