Wilbarger County Appraisal District
Appraisal Standards Review Follow-Up Report
October 21, 2009
The Honorable Young, Board Chairman
Ms. Angie Boyd, Acting Chief Appraiser
Wilbarger County Appraisal District
P.O. Box 1519
Vernon, Texas 76385-1519
Dear Chairman Young and Acting Chief Appraiser Boyd:
This letter constitutes the Comptroller’s follow-up review of the Appraisal Standards Review (ASR) of the Wilbarger County Appraisal District (Wilbarger CAD) originally released in October 2008. We commend the cooperation of Wilbarger 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 six mandatory recommendations and one other recommendation to help Wilbarger CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Wilbarger CAD has performed over the last year. The CAD has completed three of the six mandatory recommendations. These completed recommendations have assisted the CAD in improving its appraisal practices.
We also reviewed the implementation of the remaining mandatory recommendations. While work is in progress, Wilbarger CAD has not fully implemented recommendations two, three and four. 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/wilbarger01/.
I hope this information is helpful. Please let us know if we can be of any further assistance.
Sincerely,
Susan Combs
cc: Superintendent and Board of Trustees, Harrold Independent School District;
Vernon Independent School District; and Northside Independent School District
Wilbarger CAD Board of Directors
Wilbarger County Appraisal District Appraisal Standards Review Follow-Up Report
What Remains to Be Done
The Comptroller’s office will continue to monitor Wilbarger CAD’s progress toward meeting the state’s legal requirements. The following outlines steps Wilbarger CAD still needs to take.
RECOMMENDATION 2:
Develop comprehensive written standards for contracting with outside appraisal firms as defined in the IAAO’s Standard on Contracting for Assessment Services.
The acting chief appraiser stated that written standards have not yet been created, though they are partially covered in the newly adopted reappraisal plan.
To complete this recommendation, Wilbarger CAD must develop written standards for contracting with outside appraisal firms and submit a copy to the Property Tax Assistance Division (PTAD) by the end of December 2009.
RECOMMENDATION 3:
Revise and expand the current appraisal manual to provide adequate property classification descriptions for residential, commercial, land and personal property as well as instructions for use by appraisers and CAD personnel.
The acting chief appraiser stated that the appraisal manual is currently being revised and expanded to include commercial and personal property.
To complete this recommendation, Wilbarger CAD must complete the expansion of the appraisal manual and submit a copy to PTAD by the end of December 2009.
RECOMMENDATION 4:
Develop local schedules and a detailed appraisal manual for the appraisal of business personal property and incorporate the manual and schedules into the personal property appraisal process.
The acting chief appraiser stated that the appraisal manual is currently being revised and expanded to include personal property, and local schedules will be included as well.
To complete this recommendation, Wilbarger CAD must complete the expansion of the appraisal manual and submit a copy to PTAD by the end of December 2009.