Presidio County Appraisal District
Appraisal Standards Review Follow-Up Report
July 9, 2009
The Honorable Carlos E. Nieto, Board Chairman
Ms. Irma Salgado, Chief Appraiser
Presidio County Appraisal District
P.O. Box 879
Marfa, Texas 79843-0879
Dear Chairman Nieto and Chief Appraiser Salgado:
This letter constitutes my office’s follow-up review of the Appraisal Standards Review (ASR) of the Presidio County Appraisal District (Presidio CAD) originally released in July 2008. I commend the cooperation of Presidio 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 seven optional recommendations to help Presidio CAD achieve accurate local value in the annual Property Value Study and improve operations. My office acknowledges the work Presidio CAD has performed over the last year. The CAD has completed mandatory recommendation 4 and one of the seven optional recommendations. These completed recommendations have assisted the CAD in improving its staffing, management and appraisal practices.
We also reviewed the implementation of the remaining mandatory recommendations. While work is in progress, Presidio CAD has not fully implemented recommendations 1, 2 and 3. 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/presidio01/.
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, Marfa Independent School District and
Presidio Independent School District
Presidio CAD Board of Directors
Presidio County Appraisal District
Appraisal Standards Review Follow-Up Report
What Remains to Be Done
The Comptroller’s office will continue to monitor Presidio CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Presidio CAD still needs to take.
RECOMMENDATION 1:
Revise the reappraisal plan to include information necessary to implement Property Tax Code Section 25.18.
Presidio CAD provided a copy of an undated and unsigned reappraisal plan. While the chief appraiser indicated the CAD “now” has a reappraisal plan, the plan submitted appears to be the plan adopted in 2006 and found wanting in the ASR. The CAD indicated it plans to complete this recommendation in the fall of 2009.
To complete this recommendation, the CAD must revise its reappraisal plan to satisfy the requirements of Property Tax Code Section 25.18 as pointed out in the ASR. The CAD must present the revised plan to the board of directors for its approval no later than Sept. 15, 2009, and send the Comptroller, no later than Sept. 30, 2009, a copy of the revised plan indicating the date of the board’s approval.
RECOMMENDATION 2:
Address market changes in Marfa ISD and Presidio ISD by analyzing and applying ratio study results to residential, land and commercial schedules using accepted appraisal techniques and document the procedures used.
Presidio CAD indicated adjusted residential schedules for land and structures to reflect market values, but it did not provide documentation, such as land and improvement schedules to support this claim. The CAD also indicated it adjusted Marfa residential schedules, but did not provide documentation to support this effort. The CAD indicated it would complete this recommendation in the fall of 2009.
To complete this recommendation, the CAD must provide the Comptroller, no later than Sept. 30, 2009, revised residential, land and commercial schedules that reflect market values and were developed by applying ratio study results.
RECOMMENDATION 3:
Revise and develop appraisal manuals for residential, land, commercial and personal property improvements that meet International Association of Assessing Officers standards for appraisal of real property and update when needed.
Presidio CAD provided copies of agricultural and appraisal review board (ARB) manuals, approved by the board of directors in February and April 2009, respectively. The chief appraiser stated she is still working on other appraisal manuals and expects to complete them by fall 2009.
To complete this recommendation, the CAD must provide the Comptroller, no later than Sept. 30, 2009, manuals for residential, land, commercial and personal property improvements.