D A L L A S Annual Report 2015 Appraisal Year C E N T R A L A P P R A I S A L D I S T R I C T
Dallas Central Appraisal District October 2015 It is my pleasure to present the Annual Report of the Dallas Central Appraisal District (DCAD). This Annual Report for 2015 endeavors to provide specific information about the operations of the DCAD. The report has been designed to provide the reader a summarization of information which is published and printed in many different formats by the appraisal district. It highlights the results of our appraisal operations, our taxpayer assistance programs, our financial stewardship, the appeals process, and statistical comparisons from the Property Tax Assistance Division Property Value Study. The Dallas Central Appraisal District strives to be one of the premier governmental organizations in the State of Texas and the United States. In 2013 DCAD received the Certificate of Excellence in Assessment Administration from the International Association of Assessing Officers. This certificate is good for five years and recognizes governmental units utilizing best appraisal and assessment practices in their offices. In addition DCAD once again received a perfect score on the Methods and Assistance Review conducted by the Property Tax Assistance Division of the State Comptroller s Office for 2015. This marks the third time we have received a perfect score. The DCAD works hard to provide equality and uniformity to the citizens of Dallas County and the sixty-one entities represented who rely upon our work and expect our operation to be efficient, timely, and accurate. The DCAD also works with the State Comptroller s Property Tax Assistance Division to assure that school districts receive accurate appraisal values for setting the basis for school funding. Finally, the DCAD has a high commitment to customer service. We strive to serve greater Dallas County with professionalism and integrity in all aspects of our operations. In 2015, DCAD once again successfully certified a timely and accurate appraisal roll and finished the year with a budget surplus. We believe it is our highest priority to not only efficiently serve our participating taxing units, but to humbly serve the citizens of Dallas County and provide an accurate and fair appraisal roll so that the tax burden can be equitably distributed. I thank you for taking time to review this Annual Report and hope that you can gain insight into the operations of the Dallas Central Appraisal District. Sincerely, W. Kenneth Nolan Executive Director/Chief Appraiser Office of the Chief Appraiser Dallas Central Appraisal District 2949 N. Stemmons Fwy. Dallas, Texas 75247
Dallas Central Appraisal District ENTITIES SERVED (61) DALLAS COUNTY DALLAS COUNTY HOSPITAL DISTRICT DALLAS COUNTY COMMUNITY COLLEGE DISTRICT CITIES ISD S Addison Grapevine Carrollton/Farmers Branch Balch Springs Highland Park Cedar Hill Carrollton Hutchins Coppell Cedar Hill Irving Dallas Cockrell Hill Lancaster DeSoto Combine Lewisville Duncanville Coppell Mesquite Ferris Dallas Ovilla Garland DeSoto Richardson Grand Prairie Duncanville Rowlett Grapevine/Colleyville Farmers Branch Sachse Highland Park Ferris Seagoville Irving Garland Sunnyvale Lancaster Glenn Heights University Park Mesquite Grand Prairie Wilmer Richardson Wylie Sunnyvale Dallas County Schools SPECIAL DISTRICTS Dallas County Flood Control District #1 Irving Flood Control District I Dallas County Utility Reclamation District Irving Flood Control District III Northwest Flood Control District Grand Prairie Metro URD Valwood Improvement Authority Lancaster Municipal Utility District #1 Denton County Levee Improvement District #1 Denton County Road Utility District #1 BOARD OF DIRECTORS The Board of Directors of the Dallas Central Appraisal District consists of five voting members and one nonvoting member. The Directors are appointed or elected by the County of Dallas, the City of Dallas, the Dallas Independent School District, all other suburban cities in Dallas County, and all other suburban independent school districts in Dallas County. The non-voting member is the current Tax Assessor-Collector for Dallas County. Board members include: Andy Trujillo (City of Dallas) Elizabeth Jones (Dallas Independent School District) John Warren (County of Dallas) Michael Hurtt (Suburban Cities) Steve Pryor (Suburban School Districts) John R. Ames (Dallas County Tax Assessor-Collector)
General Statistical Information FY 2013 FY 2014 FY 2015 Financial Budget $21.5 million $21.9 million $23.0 million Dallas County Market Value $216.3 billion $229.9 billion $247.7 billion DCAD Number of Parcels 817,324 819,658 824,028 Residential 644,126 645,371 647,470 Commercial 74,168 74,460 74,531 Business Personal Property 99,030 99,827 102,027 Number of Personnel 229 229 228 Office of Chief Appraiser 8 8 7 Administrative Services 32 32 32 Legal Services 3 3 3 Information Technology 16 16 15 Appraisal Services 170 170 171 Professional Staff Designations Registered Professional Appraisers (RPA) Administration/management 16 16 16 Field 104 104 104 Registered Tax Assessor-Collector 1 1 1 LEGISLATIVE ACTIVITIES The 84 th Texas Legislature met in 2015 and several bills were passed that have an effect on the operations of the Dallas Central Appraisal District. Bills of significance included: SB 1760 relating to the transparent and equitable application of ad valorem taxation procedures; SB 1/SJR1 relating to certain restrictions on the imposition of ad valorem taxes and the duty of the state reimburse certain political subdivisions for certain revenue loss (changing school exemption amount from $15,000 to $25,000); SB 849 relating to access to and fees associated with binding arbitration of ARB orders; SB 46 relating to the confidentiality of certain property tax appraisal photographs; SB 1420 relating to notices of appraised value sent to the property owners by the chief appraiser; SB 273 relating to certain offenses relating to carrying concealed handguns on property owned or leased by a governmental body; HB 992/HJR 75 relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran; HB 394 relating to the information in ad valorem tax appraisal records that may not be posted on the Internet of an appraisal district; HB 1463 relating to the procedure for canceling an exemption from ad valorem taxation of the residence homestead of an individual who is 65 years of age or older; and HB 1464 relating to the procedure for determining that certain land is no longer eligible for appraisal for ad valorem tax purposes as agricultural or open-space land.
Appraisal Results AY 2013 AY 2014 AY 2015 The appraisal function for Dallas CAD is segregated into 4 divisions - Residential, Commercial, Business Personal Property (BPP), and Property Records / Exemptions (PRE). There are 120 appraisal registrants within Dallas CAD. New Construction and miscellaneous permit statistics are based on building permits received from the cities in Dallas County that result in an inspection or office review. New Construction denotes a new improvement and miscellaneous permits typically include repair permits, finish-out permits, and demolition permits. Physical site visits typically occur on any building permit issued by a city that affects value as well as any property that was partially complete as of January 1 of the prior appraisal year. Reappraisal statistics are based on those neighborhoods and properties that have been targeted for reappraisal. Neighborhoods targeted for reappraisal are based primarily on ratio study analysis comparing sale prices to appraised values. Programmatic Reappraisal occurs in homogeneous neighborhoods where digital photography and aerial photography can be utilized in the valuation process as opposed to an actual physical inspection. Conventional Reappraisal is where an actual physical inspection takes place. Sales Processing, Income and Expense Processing and a review of all Sold properties in the Commercial file takes place annually to assist in targeting areas (Land Market Areas and Improved Market Areas) and properties for reappraisal. This information is also used to assist Commercial in developing income models for the major property types - Office, Retail, Industrial, Apartments, and Hotels. Business Personal Property targets all new businesses (Adds) and deletes businesses (Inactives) that no longer exist as of January 1. BPP reappraises all businesses on an annual basis and typically undertakes site visits on 33% of all businesses annually. BPP also values aircraft, special inventory accounts, leased equipment companies, utilities and pipelines within Dallas County. The Property Records Exemption Division is responsible for updating all ownership changes annually and administers both partial and total exemption applications. PRE responsibilities also include processing Abatements, TIF s, Historics, Ceiling Tax Transfers, Agricultural valuations, property line metes and bounds changes (AFC) including setting up all new subdivisions. RESIDENTIAL DIVISION: New Construction Growth Projections 2,897 3,737 3,818 Reappraisal Growth Projections: Total Reappraisal 244,790 313,047 354,290 Conventional reappraisal 111,892 24,949 55,764 Programmatic reappraisal 132,898 288,098 298,526 % Conventional 45.71% 7.97% 15.74% % Programmatic 54.29% 92.03% 84.26% COMMERCIAL DIVISION: Permits: New construction - average 356 341 324 New construction - major 83 59 99 New construction - complex 76 89 87 New construction - no starts 62 59 67 Miscellaneous 4,823 4,530 4,080 Sales processing 2,156 2,467 2,051 I & E processing 2,304 3,064 3,564 Sold properties 4,249 3,485 2,132 BUSINESS PERSONAL PROPERTY DIVISION: Tenant / rendition adds 2,449 2,407 3,358 Field adds - new accounts 7,162 7,236 6,252 Field reappraisal 13,889 12,326 12,073 Complex accounts 609 622 511 Inactives 8,142 8,341 7,695 Aircraft reappraisal (hours) 576 613 745 Renditions 18,089 22,465 23,216 Renditions - online 5,738 4,878 4,405 Special inventory appraisal (hours) 236 181 147 PROPERTY RECORDS / EXEMPTIONS DIVISION: Abatement process 168 301 104 Agricultural revaluation 1,311 954 999 Field inspections - partial 286 630 388 Field inspections - totals 452 715 779 Historic exemption process 437 22 40 New additions - in-house 1,487 1,452 1,585 Special use AFCs 319 264 195 Splits - in-house 1,142 1,434 1,404 Total exemption process 3,437 3,235 2,998 GENERAL STATISTICAL INFORMATION: Appraisal notices mailed 264,749 454,052 536,056
Taxpayer Appeal Results In accordance with the Texas Property Tax Code, Section 41.44, a property owner and/or an authorized Tax Consultant may file an appeal with the Appraisal Review Board (ARB) of Dallas County. The ARB schedules these appeals for protest hearings and notifies the protesting party of their scheduled hearing before the ARB. The ARB hears all of the protested property accounts and then approves and submits an appraisal roll to the Chief Appraiser. The protest process begins around May 1 and concludes by July 20 of each year. The Chief Appraiser of the Dallas Central Appraisal District (DCAD) then certifies the appraisal roll to the 61 taxing entities of Dallas County who are served by the Appraisal District. The ARB is a quasi-judicial body appointed by the County Administrative Judge. Members are charged with the function of providing an impartial review of the appraisal records prepared by DCAD. The ARB is empowered to equalize values of all properties in DCAD in relation to fair market value and hear taxpayer appeals through scheduled hearings for those who dispute their appraised value. The ARB members do not work for DCAD, but rather arbitrate between the taxpayer and DCAD in order to determine market value. Beginning in 2014, the 90 ARB members are appointed by the Adminstrative District Judge and serve two year terms. AY 2013 AY 2014 AY 2015 ARB STATISTICAL INFORMATION: Telephone calls 32,427 41,020 42,656 Walk-Ins 10,413 13,559 14,701 Informal hearings 22,017 29,225 33,295 Protests received 84,402 94,713 103,770 Online protests - property owner 5,184 6,887 7,498 Protests scheduled 85,917 98,821 109,269 Tax consultant protests 68,667 72,818 78,974 Online protests - tax consultants 39,434 43,988 47,386 ARB hearings held 36,766 46,526 49,137 ARB panels utilized 507 646 673 Reschedules 3,171 2,092 3,593 ARB hearings with panel value 30,244 37,856 39,840 ARB hearings with dismissal 6,522 8,670 9,297 PROTESTS BY DISCIPLINE: Residential 48,305 57,435 65,416 Commercial 25,058 25,728 26,312 Business Personal Property 10,488 10,881 11,508 Exemptions 551 669 534 The ARB keeps statistics on the appeals process tracking protests received, scheduled, heard or resolved. The number of ARB hearing panels tracks the hours of service by the ARB members in this process. The Appeals & Support Division of DCAD is the responsible party for this process. The Division consists of one Manager and 12 Team Leaders and Specialists. LAWSUITS (As of September 30, 2015): Number of lawsuits 1,012 1,185 936 Market value in litigation $17.0 Bil $21.2 Bil $19.1 Bil Taxpayer Assistance Results AY 2013 AY 2014 AY 2015 The Customer Service Division is the first point of contact as taxpayers enter the DCAD building or call to make general inquiries. The Division is staffed with a Manager and 10 Customer Service Specialists. CUSTOMER SERVICE DIVISION: Counter Statistics 19,550 17,460 17,039 Media Statistics 907 793 873 Phone Statistics 82,324 82,621 79,888 The State Comptroller was charged with the development of an electronic survey that was to be administered locally by each appraisal district. The survey responses were collected for the 2014 ARB process. There were only 7 CADs that received more than 100 responses - El Paso, Montgomery, Brazoria, Jefferson, and Presidio. Dallas CAD received 5 responses. Stats from the 2014 ARB Strongly No Strongly Hearing Process Agree Agree Opinion Disagree Disagree Informative hearing procedures 58.4% 35.0% 6.2% 3.5% 1.9% Hearing procedures followed 58.0% 32.0% 6.9% 1.6% 1.6% Prompt service 56.9% 31.0% 5.6% 3.9% 2.6% Reasonable time to present evidence 60.2% 32.5% 2.5% 2.3% 2.5% Evidence considered thoughtfully 53.3% 24.8% 6.7% 8.9% 6.3% Protest determination stated clearly 58.2% 31.5% 5.0% 3.1% 2.2% Overall, of the 2,515 responsed statewide, the property owners have an excellent impression of the ARB.
Financial Results The financial results of the Dallas Central Appraisal District reflect the unwavering focus on conservative fiscal stewardship and optimal utilization of financial and personnel resources. The financial process of DCAD is presented in two different publications the approved Financial Budget and the Audited Financial Statements. The first shows what is planned and the second shows what actually happened. The Financial Budget must be presented to the Board of Directors and the participating entities by February 1 of each year. The Board of Directors holds at least one public hearing by April to receive input on the proposed budget which must be adopted by May 15. The Financial Budget outlines goals, objectives and programs to be accomplished; operating and maintenance expenditures by category codes; personnel breakdown with staffing levels and salary ranges; and a detailed schedule of capitalized equipment to be purchased. The Financial Statements are audited by a third party CPA in accordance with generally accepted auditing standards. The Board of Directors appoints a Budget and Audit Review Committee comprised of two members to review the budget with staff and report any findings or recommendations. The Committee also reviews the draft of the financial audit with DCAD s auditor to review any comments from the auditor s findings and receive any recommendations on the financial operations. In fiscal years 2011 through 2013, Dallas CAD responded to the downturn in economic activity by reducing budgeted expenditures and personnel levels. We are now seeing increased sales and business activity which will necessitate increasing the 2014 and 2015 budgets. FY 2013 FY 2014 FY 2015 Dallas CAD budget $ 21,516,555 $ 21,872,977 $ 23,009,832 Buget change $ - $ 356,422 $ 1,136,855 % Budget change 0.00% 1.66% 5.20% Merit increases 0.00% 3.00% 3.00% Entity salary survey 1.08% 3.13% 2.92% Budgeted personnel 229 229 228 BUDGETED REVENUE SOURCES: Entity allocations $ 21,276,555 $ 21,632,977 $ 22,339,832 Transfer funds - - 430,000 Rendition fees 230,000 230,000 230,000 Other income 10,000 10,000 10,000 Total Revenues $ 21,516,555 $ 21,872,977 $ 23,009,832 BUDGETED EXPENDITURES: Salaries & wages $ 12,377,480 $ 12,315,478 $ 12,980,393 Auto expense 762,549 764,890 765,140 Supplies & materials 490,026 544,590 616,421 Operational services 59,460 68,500 75,000 Maintenance of structure 410,459 375,934 352,928 Maintenance of equipment 256,099 221,045 260,145 Contractual services 572,534 559,617 499,539 Sundry expense 300,154 289,358 295,704 Insurance & benefits 4,627,493 5,030,951 5,544,681 Professional services 1,546,301 1,505,024 1,500,781 Capital expenditures 114,000 197,590 119,100 Total Expenditures $ 21,516,555 $ 21,872,977 $ 23,009,832 ENTITY FUNDING OF DCAD: From municipalities $ 5,534,969 $ 5,595,043 $ 5,749,805 From school districts 8,649,401 8,826,942 9,143,416 From Dallas County and other county-wide jurisidictions 6,803,874 6,924,253 7,136,996 From special districts 288,311 286,739 309,615 Total $ 21,276,555 $ 21,632,977 $ 22,339,832 The audited financial statement of the Dallas Central Appraisal District for the fiscal year 2014/2015 reflects a year-end cash balance of $2,315,839. This balance is distributed as shown to the right: Technology improvements $ - $ - $ 25,000 Working capital 500,000 500,000 500,000 Paid Time Off payments 1,020,057 879,841 829,841 Refund to member jurisdictions - 423,102 240,269 Employee Retirement Trust - - 81,161 Future merit payments 2013 860,000 430,000 - Retirement Fund COLA - 382,000 403,000 Capital Improvement Plan 865,300 748,728 236,568 Total $ 3,245,357 $ 3,363,671 $ 2,315,839
WWW.DallasCAD.org Statistics The DCAD Website is one of the premier sources of appraisal information for Texas property tax in addition to having data for individual parcels. Our Website received hits from all over the globe - China, Russia, United Kingdom, to name a few. The numbers to the right are the transactions on our online property owner Web-based applications and mobile Website. Dallas CAD has made a considerable investment in personnel time and financial resources to increase its presence in Webbased processing. DCAD is also using Web-based videos to explain the processes and procedures encountered by the property owners in an effort to be more transparent and open. AY 2013 AY 2014 AY 2015 Total hits 245,601,292 227,573,902 202,020,072 Total page views 82,383,780 94,751,327 90,827,245 Total visitors 5,300,036 5,627,887 6,009,167 GIS Mapping total hits 65,622,472 58,130,378 54,231,755 Mobile Website total hits 7,015,272 10,424,615 20,148,899 Appraisal notice lookups 127,930 127,824 172,484 Ufile protests - owners / consultants 44,618 50,875 54,268 BPP renditions 16,539 16,780 17,162 Online homestead applications 4,136 8,488 8,407 Introduction video 2,495 1,966 2,535 Protest process video 3,049 3,049 2,995 CAD Comparative Results The 2015 data for this section will not be released by the Comptroller until the end of January 2016. Therefore, we are presenting the 2014 data. The top 10 CADs account for 55.0% of the total market value in Texas. The top 5 CADs account for 42.1%. The Houston area CADs make up 21.4 percent of the State total. The DFW area CADs make up 21.2 percent. Austin area CADs are 7.7 percent. 2014 Market Value: Market Value In Billions % of Total Harris CAD $ 466.2 17.12% Dallas CAD 229.5 8.43% Tarrant CAD 166.5 6.11% Travis CAD 156.0 5.73% Bexar CAD 129.1 4.74% Collin CAD 104.9 3.85% Denton CAD 75.6 2.78% Fort Bend CAD 65.6 2.41% Williamson CAD 52.5 1.93% Montgomery CAD 51.0 1.87% El Paso CAD 45.5 1.67% STATE TOTALS $ 2,723.4 A useful statistic is comparing the CAD budget to the total taxes levied by the taxing entities. It reflects how much it costs to generate a dollar of property tax revenue which, in turn, indicates appraisal and operating efficiencies. Dallas CAD has the lowest cost per tax levy dollar. 2014 BUDGET / LEVY COMPARISON: 2014 Tax Levy 2015 Budget % of Levy Harris CAD $ 8,524,596,828 $ 76,577,504 0.90% Dallas CAD 4,940,649,726 23,677,340 0.48% Tarrant CAD 3,609,900,717 21,507,531 0.60% Travis CAD 3,020,254,559 17,149,799 0.57% Bexar CAD 2,876,754,296 15,870,698 0.55% El Paso CAD 991,364,185 12,662,248 1.28%
Comptroller PTAD Studies Beginning in 2010, PTAD will alternate between a Property Value Study (PVS) and a Methods and Assistance Program (MAP) review for each CAD. Dallas CAD is having its PVS in 2014 and its next MAP in 2015. The charts to the right highlight the most recent data for the top 10 CADs for both the PVS and MAP. The PVS has 2 purposes - to assess the median level of appraisal for each CAD and to determine the taxable value of property for each ISD for school funding purposes. Dallas CAD consistently ranks in the top for the first and always gets local value in the second. ACCURACY OF APPRAISALS (2013 and 2014 Property Value Study): PVS Study Year Median Level of Appraisal Coefficient of Dispersion Harris CAD 2013 1.03 5.45 Dallas CAD 2014 0.98 5.96 Tarrant CAD 2013 1.10 5.35 Travis CAD 2014 0.97 8.46 Bexar CAD 2014 0.96 9.30 Collin CAD 2014 0.97 6.33 Denton CAD 2013 0.98 6.86 Fort Bend CAD 2014 0.93 7.38 Williamson CAD 2014 1.00 7.79 El Paso CAD 2014 0.98 12.22 The 2010-2011 Methods and Assistance Program (MAP) had 5 pass / fail questions. The 2012-2013 MAP has 4 Mandatory Requirements. MAP also looks at 4 areas of importance which are shown to the right. These areas do not change from one MAP to the next but the number and requirements for the questions do. Presently, questions are tailored for three different tiers of CADs. Since 2010 / 2011 MAP was the initial study for all CADs, the emphasis was on documenting what and how the major functions were accomplished. Were there written policies and procedures in place? Were statutory requirements properly documented? 2013 and 2014 Methods & Assistance Program (MAP): CAD MAP Study Year Governance Taxpayer Assistance Harris CAD 2014 MEETS ALL MEETS ALL Dallas CAD 2013 EXCEEDS EXCEEDS Tarrant CAD 2014 MEETS ALL MEETS ALL Travis CAD 2013 EXCEEDS EXCEEDS Bexar CAD 2013 EXCEEDS EXCEEDS Collin CAD 2013 EXCEEDS EXCEEDS Denton CAD 2014 MEETS ALL MEETS Fort Bend CAD 2013 EXCEEDS EXCEEDS Williamson CAD 2013 EXCEEDS EXCEEDS El Paso CAD 2013 EXCEEDS EXCEEDS The 2012 / 2013 MAP focused upon proper documentation to verify that the "walk matches the talk." Are we properly following the written policies and procedures? Are we training our personnel to be effective and efficient in the administration of the appraisal and customer service functions? Operating Appraisal Stds, CAD MAP Study Year Procedures Methodology Harris CAD 2014 MEETS ALL MEETS ALL Dallas CAD 2013 EXCEEDS EXCEEDS Tarrant CAD 2014 MEETS ALL MEETS Travis CAD 2013 EXCEEDS EXCEEDS Bexar CAD 2013 EXCEEDS EXCEEDS Collin CAD 2013 EXCEEDS EXCEEDS Denton CAD 2014 MEETS ALL MEETS ALL Fort Bend CAD 2013 EXCEEDS EXCEEDS Williamson CAD 2013 EXCEEDS EXCEEDS El Paso CAD 2013 EXCEEDS EXCEEDS
Dallas Central Appraisal District Summarization of Appraisal Values and Exemptions Dallas County % OF DESCRIPTION PARCELS AMOUNT MARKET REAL: RESIDENTIAL SINGLE FAMILY 579,740 109,742,152,200 49.0% REAL: COMMERCIAL 30,724 50,422,158,440 22.5% PERSONAL: COMMERCIAL 75,099 24,741,595,560 11.0% REAL: RESIDENTIAL MULTI-FAMILY 20,327 22,246,033,890 9.9% REAL: VACANT LOTS / TRACTS 54,899 4,305,256,570 1.9% REAL: INDUSTRIAL 855 1,355,430,130 0.6% REAL & TANGIBLE PERSONAL: UTILITIES 1,382 3,178,046,620 1.4% PERSONAL: INDUSTRIAL 2,659 6,347,635,120 2.8% OTHER CLASSIFICATIONS 16,276 1,669,346,580 0.7% MARKET VALUE OF TAXABLE PROPERTIES 781,961 224,007,655,110 100.0% REAL: RESIDENTIAL SINGLE FAMILY REAL: COMMERCIAL PERSONAL: COMMERCIAL REAL: RESIDENTIAL MULTI- FAMILY REAL: VACANT LOTS / TRACTS REAL: INDUSTRIAL LESS CAPPED VALUE LOSS 100,041 1,659,073,572 0.7% LESS AG PRODUCTIVITY VALUE 2,804 753,734,843 0.3% APPRAISED VALUE 781,961 221,594,846,695 LESS PARTIAL EXEMPTIONS: HOMESTEAD 401,278 16,971,152,901 7.6% AGE 65 OR OLDER 118,840 7,278,303,578 3.2% FREEPORT 1,361 6,755,699,840 3.0% DISABILITY 15,083 815,421,767 0.4% ABATEMENTS 87 592,605,313 0.3% 100% DISABLED VETERAN 1,918 145,048,317 0.1% DISABLED VETERAN 7,016 55,489,023 0.0% HISTORIC SITE 1 49,050,000 0.0% POLLUTION CONTROL 141 22,714,295 0.0% FREEPORT-IN-PROCESS 2 1,700,689 0.0% PRORATED TOTAL EXEMPTIONS 732 32,543,623 0.0% DALLAS COUNTY TAXABLE VALUE 188,875,117,349 84.3% HOMESTEAD AGE 65 OR OLDER FREEPORT DISABILITY ABATEMENTS 100% DISABLED VETERAN DISABLED VETERAN
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2015 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/23/2015, COMPARED TO SUPPLEMENTAL EVR, DATED 7/9/2015 - GRAND TOTAL ENTITY and Entity Code Tax Year 2014 Tax Year 2015 PERCENTAGE CHANGE Market Value Market Value Total Change New Construction Reappraisal Total New Constr Reappraisal COUNTYWIDE ENTITIES Dallas County DC $228,178,964,660 $247,690,537,180 $19,511,572,520 $3,670,502,907 $15,841,069,613 8.55% 1.61% 6.94% Dallas Co Community College DO 228,178,964,660 247,690,537,180 19,511,572,520 3,670,502,907 15,841,069,613 8.55% 1.61% 6.94% Parkland Hospital PH 228,178,964,660 247,690,537,180 19,511,572,520 3,670,502,907 15,841,069,613 8.55% 1.61% 6.94% CITIES Addison CA $4,109,992,850 $4,467,102,130 $357,109,280 $11,735,510 $345,373,770 8.69% 0.29% 8.40% Balch Springs CB 797,300,230 848,296,500 50,996,270 4,779,269 46,217,001 6.40% 0.60% 5.80% Carrollton CC 6,170,422,060 6,579,994,170 409,572,110 76,077,125 333,494,985 6.64% 1.23% 5.40% Cedar Hill CH 3,166,064,430 3,386,298,150 220,233,720 54,808,629 165,425,091 6.96% 1.73% 5.22% Cockrell Hill CL 95,769,220 97,249,710 1,480,490 505,410 975,080 1.55% 0.53% 1.02% Combine OM 14,573,550 14,296,070 (277,480) 20,706 (298,186) -1.90% 0.14% -2.05% Coppell CO 6,820,243,930 7,691,779,690 871,535,760 189,061,166 682,474,594 12.78% 2.77% 10.01% Dallas DA 114,437,842,960 124,070,911,210 9,633,068,250 2,005,235,705 7,627,832,545 8.42% 1.75% 6.67% DeSoto CS 3,321,527,000 3,580,221,930 258,694,930 73,461,120 185,233,810 7.79% 2.21% 5.58% Duncanville CV 1,950,121,560 2,071,064,560 120,943,000 12,697,879 108,245,121 6.20% 0.65% 5.55% Farmers Branch CF 5,250,789,740 5,789,352,590 538,562,850 78,273,982 460,288,868 10.26% 1.49% 8.77% Ferris FE 11,869,180 11,856,230 (12,950) 0 (12,950) -0.11% 0.00% -0.11% Garland CG 12,976,787,840 13,812,956,460 836,168,620 80,054,229 756,114,391 6.44% 0.62% 5.83% Glenn Heights CE 318,716,770 360,536,970 41,820,200 6,342,922 35,477,278 13.12% 1.99% 11.13% Grand Prairie CP 6,341,952,040 6,846,369,150 504,417,110 101,887,588 402,529,522 7.95% 1.61% 6.35% Grapevine GV 270,107,390 283,626,550 13,519,160 0 13,519,160 5.01% 0.00% 5.01% Highland Park TH 6,105,674,530 6,667,338,770 561,664,240 78,647,040 483,017,200 9.20% 1.29% 7.91% Hutchins CU 434,991,150 542,514,040 107,522,890 44,832,930 62,689,960 24.72% 10.31% 14.41% Irving CI 22,698,848,050 25,026,316,680 2,327,468,630 349,118,956 1,978,349,674 10.25% 1.54% 8.72% Lancaster CN 1,935,092,470 2,152,358,360 217,265,890 31,796,901 185,468,989 11.23% 1.64% 9.58% Lewisville LE 88,221,600 77,455,850 (10,765,750) 0 (10,765,750) -12.20% 0.00% -12.20% Mesquite CM 7,014,885,230 7,380,939,960 366,054,730 12,483,789 353,570,941 5.22% 0.18% 5.04% Ovilla OV 26,825,960 27,599,640 773,680 0 773,680 2.88% 0.00% 2.88% Richardson CR 7,839,785,670 8,581,092,140 741,306,470 73,616,407 667,690,063 9.46% 0.94% 8.52% Rowlett CW 3,182,717,060 3,479,708,230 296,991,170 43,563,975 253,427,195 9.33% 1.37% 7.96% Sachse CK 972,348,470 1,113,540,400 141,191,930 45,146,407 96,045,523 14.52% 4.64% 9.88% Seagoville CJ 570,631,090 603,745,070 33,113,980 7,559,291 25,554,689 5.80% 1.32% 4.48% Sunnyvale TS 1,105,511,190 1,227,502,130 121,990,940 37,727,955 84,262,985 11.03% 3.41% 7.62% University Park CQ 9,462,493,140 10,107,763,040 645,269,900 146,934,742 498,335,158 6.82% 1.55% 5.27% Wilmer CT 412,617,150 511,927,170 99,310,020 85,910,270 13,399,750 24.07% 20.82% 3.25% Wylie WY 11,757,210 21,744,510 9,987,300 10,182,044 (194,744) 84.95% 86.60% -1.66%
DALLAS CAD - ANALYSIS OF NEW CONSTRUCTION AND REAPPRAISAL BY ENTITY - TAX YEAR 2015 COMBINED CERTIFIED & DISPUTED EVR's, DATED 7/23/2015, COMPARED TO SUPPLEMENTAL EVR, DATED 7/9/2015 - GRAND TOTAL ENTITY and Entity Code Tax Year 2014 Tax Year 2015 PERCENTAGE CHANGE Market Value Market Value Total Change New Construction Reappraisal Total New Constr Reappraisal SCHOOL DISTRICTS Carrollton-Farmers Branch ISD AS $14,765,691,930 $16,153,327,530 $1,387,635,600 $247,122,670 $1,140,512,930 9.40% 1.67% 7.72% Cedar Hill ISD ES 3,189,669,810 3,425,475,990 235,806,180 63,274,355 172,531,825 7.39% 1.98% 5.41% Coppell ISD OS 10,054,165,150 11,143,115,250 1,088,950,100 313,660,945 775,289,155 10.83% 3.12% 7.71% Dallas ISD DS 107,985,090,850 117,369,970,030 9,384,879,180 1,967,277,016 7,417,602,164 8.69% 1.82% 6.87% DeSoto ISD SS 2,662,214,570 2,880,748,020 218,533,450 48,946,752 169,586,698 8.21% 1.84% 6.37% Duncanville ISD US 4,330,807,010 4,600,086,630 269,279,620 52,316,272 216,963,348 6.22% 1.21% 5.01% Ferris ISD FS 20,775,100 21,201,690 426,590 57,240 369,350 2.05% 0.28% 1.78% Garland ISD GS 16,570,529,010 17,830,421,750 1,259,892,740 177,215,749 1,082,676,991 7.60% 1.07% 6.53% Grand Prairie ISD PS 6,675,215,200 7,112,114,560 436,899,360 93,857,418 343,041,942 6.55% 1.41% 5.14% Grapevine-Colleyville ISD VS 1,842,765,670 2,370,700,560 527,934,890 0 527,934,890 28.65% 0.00% 28.65% Highland Park ISD HS 16,815,140,360 18,193,176,180 1,378,035,820 259,372,238 1,118,663,582 8.20% 1.54% 6.65% Irving ISD IS 11,672,800,810 12,666,025,190 993,224,380 168,041,278 825,183,102 8.51% 1.44% 7.07% Lancaster ISD LS 2,053,986,520 2,303,109,530 249,123,010 36,985,657 212,137,353 12.13% 1.80% 10.33% Mesquite ISD MS 7,704,815,570 8,137,490,430 432,674,860 24,786,897 407,887,963 5.62% 0.32% 5.29% Richardson ISD RS 20,680,165,230 22,207,527,240 1,527,362,010 179,860,465 1,347,501,545 7.39% 0.87% 6.52% Sunnyvale ISD YS 1,154,250,770 1,276,155,510 121,904,740 37,727,955 84,176,785 10.56% 3.27% 7.29% SPECIAL DISTRICTS Dallas County FCD #1 DD $402,668,670 $457,759,290 $55,090,620 $1,597,640 $53,492,980 13.68% 0.40% 13.28% Dallas County URD DM 3,193,931,150 3,637,194,350 443,263,200 169,340,065 273,923,135 13.88% 5.30% 8.58% Denton County LID #1 NL 37,980,830 38,851,760 870,930 0 870,930 2.29% 0.00% 2.29% Denton County RUD #1 NR 5,691,760 5,693,310 1,550 0 1,550 0.03% 0.00% 0.03% Combined Denton LID & RUD NU 221,814,240 226,714,660 4,900,420 70,370 4,830,050 2.21% 0.03% 2.18% Grand Prairie Metro URD GU 115,778,400 155,349,270 39,570,870 0 39,570,870 34.18% 0.00% 34.18% Irving FCD, Section I IF 296,418,760 308,100,920 11,682,160 3,555,360 8,126,800 3.94% 1.20% 2.74% Irving FCD, Section III ID 1,780,105,750 1,929,006,370 148,900,620 21,984,110 126,916,510 8.36% 1.23% 7.13% Lancaster MUD #1 LM 30,515,120 41,729,580 11,214,460 5,438,820 5,775,640 36.75% 17.82% 18.93% Northwest Dallas Co FCD NF 449,937,310 474,739,930 24,802,620 264,930 24,537,690 5.51% 0.06% 5.45% Valwood Improvement Authority FF 1,915,349,750 2,203,245,880 287,896,130 23,685,270 264,210,860 15.03% 1.24% 13.79% Railroad Rolling Stock TX 15,138,490 13,995,790 (1,142,700) 0 (1,142,700) -7.55% 0.00% -7.55%
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 23, 2015 FOR TAX YEAR 2015 ENTITY COMMERCIAL BUSINESS PERSONAL PROPERTY RESIDENTIAL GRAND TOTAL and Entity Code Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value COUNTYWIDE ENTITIES Dallas County DC 74,361 $98,716,390,720 $74,394,284,891 86,955 $35,030,513,740 $27,733,488,473 647,470 $113,943,632,720 $86,792,538,017 808,786 $247,690,537,180 $188,920,311,381 Dallas Co Community College DO 74,361 98,716,390,720 74,752,759,120 86,955 35,030,513,740 34,675,806,176 647,470 113,943,632,720 88,681,080,920 808,786 247,690,537,180 198,109,646,216 Parkland Hospital PH 74,361 98,716,390,720 74,617,814,425 86,955 35,030,513,740 28,272,337,671 647,470 113,943,632,720 86,847,320,405 808,786 247,690,537,180 189,737,472,501 CITIES Addison CA 686 $3,053,514,450 $2,776,666,238 3,012 $724,224,070 $717,939,979 2,358 $689,363,610 $544,089,243 6,056 $4,467,102,130 $4,038,695,460 Balch Springs CB 966 321,773,560 246,406,559 772 98,296,870 96,285,192 6,759 428,226,070 370,747,320 8,497 848,296,500 713,439,071 Carrollton CC 1,771 2,801,211,720 2,416,091,899 3,631 1,971,906,370 1,653,519,456 12,458 1,806,876,080 1,353,877,053 17,860 6,579,994,170 5,423,488,408 Cedar Hill CH 1,199 1,004,636,080 706,799,047 1,228 269,526,920 258,322,815 16,213 2,112,135,150 1,977,532,258 18,640 3,386,298,150 2,942,654,120 Cockrell Hill CL 103 32,568,290 28,109,350 169 7,616,930 7,600,910 929 57,064,490 53,459,832 1,201 97,249,710 89,170,092 Combine OM 75 2,633,960 842,148 18 996,640 815,420 330 10,665,470 9,402,410 423 14,296,070 11,059,978 Coppell CO 1,062 2,138,637,800 1,670,049,573 1,476 1,771,294,540 963,392,230 12,112 3,781,847,350 3,469,230,853 14,650 7,691,779,690 6,102,672,656 Dallas DA 39,213 54,943,234,380 40,173,970,942 47,925 15,072,848,200 13,028,272,087 291,384 54,054,828,630 41,600,231,234 378,522 124,070,911,210 94,802,474,263 DeSoto CS 1,281 915,399,650 744,219,492 1,290 534,562,550 533,831,001 16,744 2,130,259,730 1,950,379,895 19,315 3,580,221,930 3,228,430,388 Duncanville CV 1,048 589,137,650 471,719,413 1,384 198,376,200 195,328,687 11,960 1,283,550,710 1,166,285,737 14,392 2,071,064,560 1,833,333,837 Farmers Branch CF 1,232 3,043,911,940 2,545,107,463 3,110 1,459,574,120 1,075,007,313 8,082 1,285,866,530 926,867,384 12,424 5,789,352,590 4,546,982,160 Ferris FE 15 5,564,440 5,259,421 7 6,291,790 6,291,790 0 0 0 22 11,856,230 11,551,211 Garland CG 4,703 4,252,597,480 3,276,221,646 5,660 1,882,975,110 1,537,271,783 64,491 7,677,383,870 6,403,596,014 74,854 13,812,956,460 11,217,089,443 Glenn Heights CE 200 39,827,050 19,753,579 95 15,727,670 15,718,120 3,378 304,982,250 284,378,527 3,673 360,536,970 319,850,226 Grand Prairie CP 4,298 2,213,966,460 1,454,509,694 2,945 1,362,023,360 1,017,635,854 35,860 3,270,379,330 2,867,306,785 43,103 6,846,369,150 5,339,452,333 Grapevine GV 28 91,999,180 75,188,089 73 191,627,370 77,446,045 0 0 0 101 283,626,550 152,634,134 Highland Park TH 76 404,202,590 259,267,191 371 78,135,850 77,848,620 3,408 6,185,000,330 4,987,543,204 3,855 6,667,338,770 5,324,659,015 Hutchins CU 397 265,449,510 195,658,921 280 217,711,660 120,879,558 1,392 59,352,870 52,798,131 2,069 542,514,040 369,336,610 Irving CI 5,546 12,344,125,290 9,954,318,467 8,112 5,606,814,190 5,531,310,650 43,912 7,075,377,200 5,696,090,566 57,570 25,026,316,680 21,181,719,683 Lancaster CN 1,595 669,916,190 497,359,074 831 437,946,740 354,865,561 12,715 1,044,495,430 933,946,230 15,141 2,152,358,360 1,786,170,865 Lewisville LE 10 29,721,010 29,399,949 16 5,596,940 5,596,940 300 42,137,900 41,062,539 326 77,455,850 76,059,428 Mesquite CM 2,627 2,732,458,850 2,129,376,114 3,204 929,128,960 797,997,232 38,177 3,719,352,150 3,223,239,618 44,008 7,380,939,960 6,150,612,964 Ovilla OV 23 2,078,630 620,885 10 670,160 670,160 162 24,850,850 21,875,965 195 27,599,640 23,167,010 Richardson CR 1,597 3,366,205,370 2,798,131,212 4,725 1,460,418,900 1,456,992,645 21,647 3,754,467,870 3,341,356,496 27,969 8,581,092,140 7,596,480,353 Rowlett CW 1,023 528,649,880 368,689,163 953 151,560,870 149,424,468 17,612 2,799,497,480 2,572,400,060 19,588 3,479,708,230 3,090,513,691 Sachse CK 321 139,241,710 83,693,456 273 29,512,910 29,486,250 5,352 944,785,780 882,752,124 5,946 1,113,540,400 995,931,830 Seagoville CJ 773 167,925,000 117,714,632 451 96,255,710 87,787,579 4,914 339,564,360 287,079,244 6,138 603,745,070 492,581,455 Sunnyvale TS 626 327,798,230 207,485,316 428 294,122,850 145,520,557 2,292 605,581,050 572,466,563 3,346 1,227,502,130 925,472,436 University Park CQ 317 1,835,964,380 386,143,906 776 86,214,430 86,120,240 6,916 8,185,584,230 6,359,928,944 8,009 10,107,763,040 6,832,193,090 Wilmer CT 244 294,818,870 166,036,116 162 152,960,820 101,559,931 1,534 64,147,480 58,347,776 1,940 511,927,170 325,943,823 Wylie WY 14 4,869,260 2,407,948 12 523,150 523,150 317 16,352,100 16,136,430 343 21,744,510 19,067,528 Prepared by the Dallas Central Appraisal District July 23, 2015 2015cevd.xlsx 2015 Combined Cert & Disp EVR's Page 1 of 2
DALLAS CENTRAL APPRAISAL DISTRICT (DCAD) - COMBINED CERTIFIED AND DISPUTED EVR's DATED JULY 23, 2015 FOR TAX YEAR 2015 ENTITY COMMERCIAL BUSINESS PERSONAL PROPERTY RESIDENTIAL GRAND TOTAL and Entity Code Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value Parcels Market Value Taxable Value SCHOOL DISTRICTS Carrollton-Farmers Branch ISD AS 3,478 $8,199,920,240 $7,088,353,460 6,055 $3,396,296,820 $2,620,343,312 23,495 $4,557,110,470 $4,226,076,801 33,028 $16,153,327,530 $13,934,773,573 Cedar Hill ISD ES 1,273 989,922,050 710,379,329 1,212 256,691,840 245,423,865 16,876 2,178,862,100 1,937,832,043 19,361 3,425,475,990 2,893,635,237 Coppell ISD OS 1,472 3,912,527,760 3,339,593,734 2,209 2,775,302,320 1,848,232,445 14,877 4,455,285,170 4,223,968,854 18,558 11,143,115,250 9,411,795,033 Dallas ISD DS 39,906 54,357,276,050 40,750,640,541 47,523 15,377,633,210 13,227,075,884 268,636 47,635,060,770 38,806,572,130 356,065 117,369,970,030 92,784,288,555 DeSoto ISD SS 1,125 547,637,180 396,711,846 963 140,412,280 140,302,528 18,913 2,192,698,560 1,857,386,564 21,001 2,880,748,020 2,394,400,938 Duncanville ISD US 2,149 1,424,956,270 1,027,767,081 1,949 854,347,820 693,539,972 20,531 2,320,782,540 1,993,146,518 24,629 4,600,086,630 3,714,453,571 Ferris ISD FS 97 9,775,570 7,202,014 15 7,405,090 7,405,090 116 4,021,030 3,516,160 228 21,201,690 18,123,264 Garland ISD GS 6,146 4,921,837,850 3,724,339,629 6,503 2,078,045,930 1,708,542,455 83,204 10,830,537,970 9,617,584,260 95,853 17,830,421,750 15,050,466,344 Grand Prairie ISD PS 4,220 2,338,262,490 1,608,502,284 2,988 1,594,619,160 1,192,443,405 34,463 3,179,232,910 2,755,560,323 41,671 7,112,114,560 5,556,506,012 Grapevine-Colleyville ISD VS 18 558,009,730 1,447,060 152 1,812,690,830 280,151,574 0 0 0 170 2,370,700,560 281,598,634 Highland Park ISD HS 477 3,223,015,490 1,503,502,735 1,941 249,573,180 249,470,070 10,730 14,720,587,510 11,945,443,401 13,148 18,193,176,180 13,698,416,206 Irving ISD IS 4,967 6,238,116,440 4,873,122,876 5,793 1,972,721,720 1,959,894,253 36,172 4,455,187,030 3,971,281,930 46,932 12,666,025,190 10,804,299,059 Lancaster ISD LS 1,764 737,336,000 527,719,935 816 470,605,480 387,524,041 13,068 1,095,168,050 914,805,362 15,648 2,303,109,530 1,830,049,338 Mesquite ISD MS 3,276 2,923,440,610 2,271,131,199 3,560 944,786,540 831,829,635 46,899 4,269,263,280 3,580,300,851 53,735 8,137,490,430 6,683,261,685 Richardson ISD RS 3,391 7,958,139,150 6,700,190,309 9,900 2,805,133,810 2,512,999,834 57,198 11,444,254,280 9,596,012,296 70,489 22,207,527,240 18,809,202,439 Sunnyvale ISD YS 639 376,217,830 226,575,341 427 294,356,630 185,932,871 2,292 605,581,050 571,736,273 3,358 1,276,155,510 984,244,485 SPECIAL DISTRICTS Dallas County FCD #1 DD 156 $274,569,490 $242,516,145 239 $179,107,500 $118,288,213 212 $4,082,300 $3,707,596 607 $457,759,290 $364,511,954 Dallas County URD DM 486 2,401,083,730 2,185,758,670 993 409,145,270 321,075,606 2,364 826,965,350 823,539,658 3,843 3,637,194,350 3,330,373,934 Denton County LID #1 NL 11 14,242,740 12,804,140 28 1,546,350 1,546,350 48 23,062,670 18,657,453 87 38,851,760 33,007,943 Denton County RUD #1 NR 5 5,507,310 2,973 0 0 0 1 186,000 148,800 6 5,693,310 151,773 Combined Denton Co LID & RUD NU 28 64,779,380 58,400,160 47 12,975,460 12,939,400 492 148,959,820 121,462,492 567 226,714,660 192,802,052 Grand Prairie Metro URD GU 50 138,091,000 6,408,110 62 17,258,270 13,290,929 0 0 0 112 155,349,270 19,699,039 Irving FCD, Section I IF 98 118,788,030 117,284,400 197 189,312,890 158,050,062 0 0 0 295 308,100,920 275,334,462 Irving FCD, Section III ID 209 848,571,240 759,294,645 396 38,571,050 38,555,040 4,301 1,041,864,080 872,111,586 4,906 1,929,006,370 1,669,961,271 Lancaster MUD #1 LM 11 648,250 130,084 2 360 360 635 41,080,970 39,508,980 648 41,729,580 39,639,424 Northwest Dallas Co FCD NF 42 142,647,020 115,263,880 125 6,940,040 6,921,130 909 325,152,870 324,072,836 1,076 474,739,930 446,257,846 Valwood Improvement Authority FF 457 1,013,553,630 942,548,588 1,114 1,189,692,250 868,854,309 0 0 0 1,571 2,203,245,880 1,811,402,897 Railroad Rolling Stock TX 0 0 0 3 13,995,790 13,995,790 0 0 0 3 13,995,790 13,995,790 Prepared by the Dallas Central Appraisal District July 23, 2015 2015cevd.xlsx 2015 Combined Cert & Disp EVR's Page 2 of 2
For more information, visit our Website: www.dallascad.org For additional copies write: Rick Kuehler Director of Administration / Taxpayer Liaison Officer Dallas Central Appraisal District 2949 N Stemmons Fwy Dallas, TX 75247-6195 Dallas Central Appraisal District Annual Report - 2015 Appraisal Year November 2015