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2023-042 DCAD Proposed 2024 Budget June 9,2023 Report No. 2023-042 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District(DCAD) 2024 Proposed Budget BACKGROUND: The Finance Department received the 2024 Denton Central Appraisal District(DCAD) Proposed Budget. A copy is attached for your review. A public hearing on the proposed budget is scheduled for June 15, 2023, at 3 p.m. at 3901 Morse Street, Denton, TX. Under State Law "If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by a majority of the governing bodies of the county, school districts, cities, and towns served by the appraisal district." The total 2024 DCAD Proposed Budget is $20,347,801.73, an increase of$2,538,010.23 from last year's budget of$17,809,791.50. The City of Denton's proposed 2024 allocation is $632,265.63. STAFF CONTACT: Cassey Ogden, Assistant City Manager/CFO (940) 349-7195 Cassandra.Ogden@cityofdenton.com REQUESTOR: Staff initiated PARTICIPATING DEPARTMENTS: Finance Department STAFF TIME TO COMPLETE REPORT: 1 hour 0 Qv 0� to- Denton Central Appraisal District 2024 Proposed Budget DENTON CENTRAL APPRAISAL DISTRICT 2024 BUDGET TABLE OF CONTENTS PUBLIC NOTICES AND TRANSMITTAL LETTER TRANSMITTAL LETTER PAGE 1 PUBLIC HEARING NOTICE PAGE 2 2024 BUDGET SUMMARY 2023 & 2024 COMPARISON PAGE 3 GRAPH OF 2024 BUDGET PAGE 4 2024 REVENUE SUMMARY PAGE 5 2024 ESTIMATED BUDGET ALLOCATIONS PAGE 6 - 8 2024 BUDGET SUMMARY BY DEPARTMENT PAGE 9 2024 BUDGET SUMMARY, TOP LEVEL PAGE 10 2024 BUDGET SUMMARY BY CATEGORY PAGE 11 - 18 2024 ORGANIZATIONAL CHART PAGE 19 2024 FTE POSITIONS AND COUNT PAGE 20 - 22 2024 CAPITAL EXPENSES PAGE 23 - 24 Morse -3800 Denton Central Appraisal District (940) 349 3911 -- _ .o d D- • • 1: •- • .• • TO: Taxing Jurisdictions Served by Denton Central Appraisal District FROM: Don Spencer, Chief Appraiser DATE: June 1, 2023 SUBJECT: Proposed 2024 Budget Please find enclosed the proposed 2024 operating budget for the Denton Central Appraisal District. This proposed budget was completed in accordance with the requirements of the Texas Property Tax Code (Sec 6.06). A public hearing will be held on the proposed budget on June 15, 2023, at 3:00 pm at 3901 Morse Street(annex building)in Denton, Texas. The public hearing notice will be published not later than 10 days before the date of the hearing in accordance with the Texas Property Tax Code (Sec 6.06 and 6.062). I am sending this out to you all in advance of the public hearing in order to give you time for consideration and have discussion. After the public hearing, I will be asking the board of directors to take action and approve this proposed budget for 2024 as presented. First, we want you to know that leadership has been as conservative as possible while still trying to position the CAD for successful and healthy growth. As we developed this budget, we have taken a close look at current expenses in comparison to 2023 budgeted dollars to ensure sufficient funds across all departments. The exponential growth in Denton County continues to create more challenges in providing the expected level of service to the citizens and entities. Also, with the population and parcel count continuing to rise, the need for personnel here at the district is critical for our organization to comply with the statutory requirements set forth by the property tax code. It is important to note,while this is a substantial increase,our budget is still considerably less than other CAD's that are comparable in size, population, parcel count and employee count. We are asking for 11 new full time positions across several departments. These added positions are going to be key to healthy and sustainable growth that we desire in order to improve our service and operations. We are also asking for additional funds for education and training, and technology. We feel confident that with proper use of technology and software, we will be able to increase accuracy and efficiency. However,the increased population, coupled with the service nature of our business, still requires personnel in order to provide the personal touch of service that our citizens require and deserve. Should you have any questions prior to our public hearing, please let me know. I look forward to continuing to work with you all.We appreciate your continued partnership with Denton CAD and your support. Don Spencer Chief Appraiser Denton Central Appraisal District Page 1 Notice Of Public Hearing On Denton Central Appraisal District 2024 Budget The Denton Central Appraisal District will hold a public hearing on a proposed budget for the 2024 fiscal year. The public hearing will be held on June 15, 2023 at 3:00 P.M. at 3901 Morse Street, Denton, Texas. A summary of the appraisal district budget follows: The total amount of the proposed budget. $20,347,801.73 The total amount of increase over the current year's budget. $2,538,010.23 The number of employees compensated under the proposed budget. 115 The number of employees compensated under the current budget. 104 The appraisal district is supported solely by payments from the local taxing units served by the appraisal district. If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies. A copy is also available for public inspection at the appraisal district office. Ann Pomykal Secretary of the Board of Directors Denton Central Appraisal District 3911 Morse Street Denton, Texas 76208 (940)349-3800 Page 2 2023 -2024 BUDGET COMPARISON 2023 2024 AMOUNT PERCENT ACCT# ACCOUNT TITLE BUDGET BUDGET CHANGE CHANGE 5100 PERSONNEL SERVICES 5110 SALARIES $8,771,498.24 $9,906,250.00 $1,134,751.76 12.94% 5120 LONGEVITY PAY $75,500.00 $78,870.00 $3,370.00 4.46% 5130 SOCIAL SECURITY(FICA) $723,494.79 $815,659.84 $92,165.05 12.74% 5140 RETIREMENT(TCDRS) $1,244,853.27 $1,404,755.10 $159,901.83 12.85% 5150 WORKERS'COMP INSURANCE $65,889.96 $72,559.78 $6,669.82 10.12% 5160 GROUP HEALTH INSURANCE $1,635,904.40 $1,886,580.00 $250,675.60 15.32% TOTAL 5100-PERSONNEL SERVICES $12,517,140.66 $14,164,674.72 $1,647,534.06 13.16% 5200 EDUCATION&TRAINING 5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $22,630.00 $35,000.00 $12,370.00 54.66% 5220 TRAINING-SCHOOLS,CONFERENCES&TRAVEL $102,700.00 $162,500.00 $59,800.00 58.23% TOTAL 5200-EDUCATION&TRAINING $125,330.00 $197,500.00 $72,170.00 57.58% 5300 SERVICES RECEIVED 5310 APPRAISAL REVIEW BOARD $451,290.00 $451,290.00 $0.00 0.00% 5315 OIL,GAS,HEAVY INDUSTRIAL,AND UTILITY VALUATION $180,000.00 $190,000.00 $10,000.00 5.56% 5325 LEGAL SERVICES $475,000.00 $500,000.00 $25,000.00 5.26% 5330 AUDIT&PAYROLL PROCESSING $39,500.00 $62,500.00 $23,000.00 58.23% 5340 SUBSCRIPTIONS&CONTRACTS $824,756.86 $1,026,500.00 $201743.14 24.46% 5345 AUTO EXPENSE REIMBURSEMENT $610,542.00 $683,448.50 $72:906.50 11.94% 5350 GENERAL INSURANCE $34,929.59 $45,626.59 $10,697.00 30.62% 5360 PRINTING SERVICE $159,000.00 $229,400.00 $70,400.00 44.28% 5370 POSTAGE&FREIGHT $352,700.00 $452,800.00 $100,100.00 28.38% 5380 LEGAL NOTICES&ADVERTISING $8,000.00 $8,700.00 $700.00 8.75% 5390 OFFICE SUPPLIES $65,950.00 $79,300.00 $13,350.00 20.24% TOTAL 5300-SERVICES RECEIVED $3,201,668.45 $3,729,565.09 $527,896.64 16.49% 5400 UTILITIES&MAINTENANCE 5410 OFFICE EQUIPMENT MAINTENANCE $17,400.00 $17,400.00 $0.00 0.00% 5420 INFORMATION TECHNOLOGY MAINTENANCE $1,072,200.00 $1,329,665.00 $257,465.00 24.01% 5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $89,020.00 $81,340.00 ($7,680.00) -8.63% 5440 TELEPHONE $103,084.00 $110,656.00 $7,572.00 7.35% 5450 BUILDING&GROUNDS MAINTENANCE $145,011.00 $163,465.00 $18,454.00 12.73% TOTAL 5400-UTILITIES&MAINTENANCE $1,426,715.00 $1,702,526.00 $275,811.00 19.33% 5500 CAPITAL OUTLAY 5510 FURNITURE&EQUIPMENT $70,500.00 $93,150.00 $22,650.00 32.13% 5520 BUILDING&LAND IMPROVEMENTS $0.00 $0.00 $0.00 0.00% TOTAL 5500-CAPITAL OUTLAY $70,500.00 $93,150.00 $22,650.00 32.13% 5600 MISCELLANEOUS 5610 CONTINGENCY $76,672.23 $89,271.00 $12,598.77 16.43% 5620 MISCELLANEOUS $58,450.00 $64,760.00 $6,310.00 5630 SEASONAL LABOR $261,250.00 $245,000.00 ($16,250.00) -6.22% TOTAL 5600-MISCELLANEOUS $396,372.23 $399,031.00 $2,658.77 0.67% 5900 DEBT SERVICE 5920 EQUIPMENT PAYMENTS $72,065.16 $61,354.92 ($10,710.24) -14.86% TOTAL 5900-DEBT SERVICE $72,065.16 $61,354.92 ($10,710.24) -14.86% TOTAL ALL DEPARTMENTS: $17,809,791.50 $20,347,801.73 $2,538,010.23 14.25% Page 3 2024 DCAD BUDGET []Personnel Services $14,164,674.72 ■Education & Training $197,500.00 ❑Services Received $3,729,565.09 ❑Utilitites & Maintenance $1,702,526.00 ■Capital Outlay $93,150.00 ❑Miscellaneous $399,031.00 ■Debt Service $61,354.92 Page 4 SUMMARY OF 2024 REVENUES AND EXPENSES BUDGET AND COMPARISON TO THE 2023 REVENUES AND EXPENSES BUDGET 2023 2024 CLASSIFICATION BUDGET BUDGET REVENUES: 11 new FTE'S FUNDING FROM JURISDICTIONS $16,785,291.50 $20,117,801.73 19.85% DCAD DESIGNATED FUND $1,000,000.00 $0.00 INTEREST INCOME $12,000.00 $180,000.00 OTHER SERVICES $10,000.00 $25,000.00 MISCELLANOUS INCOME $2,500.00 $25,000.00 TOTAL REVENUES $17,809,791.50 $20,347,801.73 EXPENSES: TOTAL BUDGETED EXPENSES $17,809,791.50 $20,347,801.73 TOTAL BUDGET $17,809,791.50 $20,347,801.73 14.25% 2023 2024 +/- +/- YEAR YEAR CHANGE PERCENTAGE ACCOUNTS 472,797 486,980 14,183 3.00% BUDGET $17,809,791.50 $20,347,801.73 $2,538,010.23 14.25% COST PER PARCEL $37.67 $41.78 $4.11 10.92% Page 5 DENTON CAD 2024 ESTIMATED BUDGET ALLOCATIONS Based on May 13,2023 Values The 2024 proposed budget allocations are estimated amounts. 2023 preliminary levies and 2022 adopted tax rates are used for calculation purposes. Please be aware that allocations will change for each entity based on the increases/decreases to their 2023 actual levies upon certification. %OF 2024 EST. 2023 EST. TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS $ 20,117,801.73 SCHOOL DISTRICTS: SOl ARGYLE ISD 71,699,757.57 2.0171% $405,793.15 S02 AU13REY ISD 43,204,001.78 1.2154% $244,518.09 S03 CARROLLTON-FB ISD 76,158,887.95 2.1425% $431,030.11 SO4 CELINA ISD 4,006,943.73 0.1127% $22,677.77 S05 DENTON ISD 450,885,560.50 12.6845% $2,551,839.45 S06 FRISCO ISD 236,035,197.62 6.6402% $1,335,868.75 S07 KRUM ISD 28,543,154.82 0.8030% $161,543.32 S08 LAKE DALLAS ISD 46,436,951.15 1.3064% $262,815.34 S09 LEWISVILLE ISD 758,337,076.85 21.3338% $4,291,897.18 S10 LITTLE ELM ISD 110,468,252.58 3.1077% $625,207.97 S11 NORTHWEST ISD 282,543,841.97 7.9486% $1,599,089.85 S12 PILOT POINT ISD 15,414,991.24 0.4337% $87,242.94 S13 PONDER ISD 20,190,831.73 0.5680% $114,272.37 S14 SANGER ISD 33,776,050.37 0.9502% $191,159.50 S15 ERA ISD 1,488.27 0.0000% $8.42 S16 SLIDELL ISD 91,677.93 0.0026% $518.86 S17 PROSPERISD 57,241,094.95 1.6103% $323,962.66 SCHOOL DISTRICTS TOTALS 2,235,035,761.01 62.8769% $12,649,445.73 GO1 DENTON COUNTY 386,693,726.03 10.8786% $2,188,538.27 Page 6 %OF 2024 EST. 2023 EST. TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS $ 20,117,801.73 CITIES: C26 TOWN OF ARGYLE 5,240,477.86 0.1474% $29,659.10 COl CITY OF AUBREY 4,703,943.18 0.1323% $26,622.52 C31 TOWN OF BARTONVILLE 1,044,790.17 0.0294% $5,913.11 CO2 CITY OF CARROLLTON 73,737,752.60 2.0744% $417,327.42 C49 CITY OF CELINA 6,318,449.52 0.1778% $35,760.00 CO3 CITY OF THE COLONY 51,386,830.53 1.4456% $290,829.76 C21 TOWN OF COPPELL 1,335,732.17 0.0376% $7,559.73 C27 TOWN OF COPPER CANYON 1,353,436.56 0.0381% $7,659.93 C04 CITY OF CORINTH 18,982,552.82 0.5340% $107,433.97 C20 CITY OF DALLAS 22,456,824.72 0.6318% $127,097.02 C05 CITY OF DENTON 111,715,273.29 3.1428% $632,265.63 C42 TOWN OF DISH 210,990.69 0.0059% $1,194.13 C30 TOWN OF DOUBLE OAK 1,408,037.97 0.0396% $7,968.96 C47 TOWN OF CORRAL CITY 22,197.34 0.0006% $125.63 C07 TOWN OF FLOWER MOUND 69,349,301.78 1.9510% $392,490.47 C36 CITY OF FORT WORTH 51,321,032.31 1.4438% $290,457.37 C32 CITY OF FRISCO 86,578,822.45 2.4357% $490,002.95 C39 CITY OF GRAPEVINE 447.87 0.0000% $2.53 C22 TOWN OFHACKBERRY 285,170.12 0.0080% $1,613.95 C38 CITY OF HASLET 4,590.02 0.0001% $25.98 C19 TOWN OF HICKORY CREEK 3,029,996.93 0.0852% $17,148.62 C08 CITY OF HIGHLAND VILLAGE 18,072,194.46 0.5084% $102,281.69 C09 CITY OF JUSTIN 6,405,796.58 0.1802% $36,254.35 C18 CITY OF KRUGERVILLE 1,253,093.38 0.0353% $7,092.03 C10 CITY OF KRUM 5,255,764.59 0.1479% $29,745.61 C11 CITY OF LAKE DALLAS 4,718,398.21 0.1327% $26,704.33 C25 CITY OF LAKEWOOD VILLAGE 887,456.75 0.0250% $5,022.67 C12 CITY OF LEWISVILLE 105,594,232.38 2.9706% $597,622.88 C13 TOWN OF LITTLE ELM 50,281,246.47 1.4145% $284,572.58 C45 CITY OF NEW FAIRVIEW 73,824.53 0.0021% $417.82 C33 TOWN OF NORTHLAKE 10,054,016.45 0.2828% $56,901.88 C24 CITY OF OAK POINT 4,041,222.67 0.1137% $22,871.77 C14 CITY OF PILOT POINT 4,304,312.47 0.1211% $24,360.76 C29 CITY OF PLANO 6,419,014.43 0.1806% $36,329.16 C15 TOWN OF PONDER 2,373,868.93 0.0668% $13,435.19 C48 CITY OF PROSPER 13,078,353.47 0.3679% $74,018.47 C51 TOWN OF PROVIDENCE VILLAGE 6,763,231.83 0.1903% $38,277.30 C17 CITY OF ROANOKE 15,144,792.15 0.4261% $85,713.72 C16 CITY OF SANGER 8,584,259.42 0.2415% $48,583.62 C34 TOWN OF SHADY SHORES 1,675,361.45 0.0471% $9,481.90 C37 CITY OF SOUTHLAKE 835,427.11 0.0235% $4,728.20 C28 CITY OF TROPHY CLUB 10,637,971.30 0.2993% $60,206.84 C44 CITY OF WESTLAKE 181,651.21 0.0051% $1,028.08 CITIES TOTALS 787,122,141.14 22.1436% $4,454,809.63 Page 7 %OF 2024 EST. 2023 EST. TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS $ 20,117,801.73 SPECIAL DISTRICTS: ESD1 DENTON CO EMER SER DIST 8,092,731.32 0.2277% $45,801.76 ESD2 TROPHY CLUB PID#1 EM SER 582,586.65 0.0164% $3,297.22 W04 CLEARCREEK WATERSHED AUTH 480,939.98 0.0135% $2,721.94 L01 DEN CO LEVY IMPR DIST#1 1,688,181.29 0.0475% $9,554.46 MMD1 HIGHWAY 380 MUN MAN DIST 6,298,177.43 0.1772% $35,645.27 MMD3 NORTHLAKE MUN.MAN.DIST.#1 5,029,309.08 0.1415% $28,463.96 MMD4 NORTHLAKE MUN.MAN.DIST.#2 1,631,213.23 0.0459% $9,232.04 PID7 NORTHLAKE PID NO 1 2,493,016.90 0.0701% $14,109.52 W03 TROPHY CLUB MUD#1 1,759,778.94 0.0495% $9,959.67 W13 DCFWSD#6 8,533,974.13 0.2401% $48,299.02 W17 ELM RIDGE WCID OF DENTON CO 24,576,748.15 0.6914% $139,094.97 W18 DCFWSD#8A 3,103,756.49 0.0873% $17,566.07 W19 DCFWSD#8B 1,955,527.65 0.0550% $11,067.54 W20 DCFWSD#11A 6,004,282.86 0.1689% $33,981.94 W21 DCFWSD#7 9,400,033.02 0.2644% $53,200.58 W22 DENTON CO MUD#4 1,800,913.02 0.0507% $10,192.48 W23 DENTON CO MUD#5 1,681,934.58 0.0473% $9,519.11 W24 FRISCO WEST WCID 5,744,748.93 0.1616% $32,513.08 W25 DCFWSD#11B 4,462,325.62 0.1255% $25,255.05 W26 DCFWSD#4A 949,992.42 0.0267% $5,376.59 W27 OAK POINT WATER CONT.#1 847,792.28 0.0239% $4,798.18 W28 OAK POINT WATER CONT.#2 569,446.90 0.0160% $3,222.85 W29 OAK POINT WATER CONT.#3 825,848.35 0.0232% $4,673.99 W30 SMILEY RD WCID#1 2,025,026.33 0.0570% $11,460.87 W32 DCFWSD#11C 1,770,424.12 0.0498% $10,019.92 W33 NORTH FT WORTH WCID NO 1 190,873.72 0.0054% $1,080.27 W37 BROOKFIELD WCID 1,540,034.19 0.0433% $8,716.00 W38 ALPHA RANCH FWSD NO 1 1,030,277.00 0.0290% $5,830.97 W39 BELMONT FWSD NO 1 10,323,821.22 0.2904% $58,428.87 W41 THE LAKES FWSD 9,461,601.57 0.2662% $53,549.04 W42 CANYON FALLS WCID#2 3,436,209.71 0.0967% $19,447.63 W43 OAK POINT WATER CONT.#4 1,542,678.99 0.0434% $8,730.97 W44 CANYON FALLS MUD NO 1 1,909,096.55 0.0537% $10,804.75 W45 BELMONT FWSD NO 2 2,628,154.78 0.0739% $14,874.35 W47 DENTON CO MUD#6 6,236,819.76 0.1755% $35,298.01 W48 FAR NORTH FT WORTH MUD NO 1 0.00 0.0000% $0.00 W49 DENTON CO MUD#9 811,369.90 0.0228% $4,592.04 W54 DENTON CO MUD#10 0.00 0.0000% $0.00 W55 BIG SKY MUD 1,238,341.76 0.0348% $7,008.54 W57 DENTON CO MUD NO 8 1,000,044.05 0.0281% $5,659.87 W59 TRADITION MUD DENTON CO NO 2B 1,936,678.52 0.0545% $10,960.86 W66 TALLEY RANCH WCID NO 1 23,328.07 0.0007% $132.03 W67 PRAIRIE OAKS MUD OF DENTON CO 151,578.91 0.0043% $857.88 W68 DENTON CO MUD NO 16 1,407.00 0.0000% $7.96 SPECIAL DISTRICTS TOTALS 145,771,025.37 4.1009% $825,008.12 GRAND TOTALS 3,554,622,653.55 100.0000% $20,117,801.75 Page 8 2024 BUDGET SUMMARY BY DEPARTMENT TOTAL DEPT#100 DEPT#101 DEPT#102 DEPT#103 DEPT#104 DEPT#105 DEPT#106 DEPT#201 DEPT#202 DEPT#203 DEPT#204 2024 ACCT ACCOUNT TITLE BUSINESS OPER ADMINISTRATION EXEMP&ASSIS MAPPING INFO TECHNOLOGY OVERHEAD TRAIN&DEVEL COMMERCIAL APPEALS PERSONAL PROP RESIDENTIAL BUDGET 5100 PERSONNEL SERVICES 5110 SALARIES $445,000.00 $570,000.00 $1,251,000.00 $860,000.00 $926,000.00 $199,250.00 $90,000.00 $1,317,000.00 $515,000.00 $925,000.00 $2,808,000.00 $9,906,250.00 5120 LONGEVITY PAY $5,970.00 $2,200.00 $3,670.00 $9,450.00 $7,530.00 $0.00 $0.00 $9,390.00 $5,470.00 $13,930.00 $21,260.00 $78,870.00 5130 SOCIAL SECURITY(FICA) $35,772.93 $46,320.75 $96,406.83 $66,937.50 $71,839.62 $15,242.63 $7,309.58 $110,809.49 $40,240.53 $80,319.64 $244,460.34 $815,659.84 5140 RETIREMENT(TCDRS) $60,069.10 $78,715.00 $163,828.60 $113,750.00 $122,080.40 $45,290.50 $12,421.50 $188,303.70 $68,382.60 $136,490.90 $415,422.80 $1,404,755.10 5150 WORKERS'COMP INSURANCE $5,411.19 $2,482.55 $5,166.90 $3,587.50 $3,850.23 $1,275.20 $391.55 $11,529.69 $2,182.21 $8,881.39 $27,801.37 $72,559.78 5160 GROUP HEALTH INSURANCE $0.00 $0.00 $0.00 $0.00 $0.00 $1,886,580.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,886,580.00 TOTAL 5100-PERSONNEL SERVICES $552,223.22 $699,718.30 $1,520,072.33 $1,053,725.00 $1,131,300.25 $2,147,638.33 $110,122.63 $1,637,032.88 $631,275.34 $1,164,621.93 $3,516,944.51 $14,164,674.72 5200 EDUCATION&TRAINING 5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $0.00 $0.00 $0.00 $0.00 $0.00 $35,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $35,000.00 5220 TRAINING,SCHOOLS,CONF,AND TRAVEL $0.00 $0.00 $0.00 $0.00 $0.00 $162,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $162,500.00 TOTAL 5200-EDUCATION&TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $197,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $197,500.00 5300 SERVICES RECEIVED 5310 APPRAISAL REVIEW BOARD $0.00 $0.00 $0.00 $0.00 $0.00 $451,290.00 $0.00 $0.00 $0.00 $0.00 $0.00 $451,290.00 5315 OIL,GAS,HEAVY INDUSTRIAL,AND UTILITY VALUATION $0.00 $0.00 $0.00 $0.00 $0.00 $190,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $190,000.00 5325 LEGAL SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $500,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $500,000.00 5330 AUDIT&PAYROLL PROCESSING $0.00 $0.00 $0.00 $0.00 $0.00 $62,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $62,500.00 5340 SUBSCRIPTIONS&CONTRACTS $0.00 $0.00 $142,583.00 $110,000.00 $0.00 $483,100.00 $0.00 $117,171.00 $3,600.00 $107,480.00 $62,566.00 $1,026,500.00 5345 AUTO EXPENSE REIMBURSEMENT $16,650.00 $33,300.00 $8,798.00 $6,427.50 $5,550.00 $0.00 $5,550.00 $122,100.00 $5,550.00 $111,702.00 $367,821.00 $683,448.50 5350 GENERAL INSURANCE $0.00 $0.00 $0.00 $0.00 $0.00 $45,626.59 $0.00 $0.00 $0.00 $0.00 $0.00 $45,626.59 5360 PRINTING SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $229,400.00 $0.00 $0.00 $0.00 $0.00 $0.00 $229,400.00 5370 POSTAGE&FREIGHT $0.00 $0.00 $0.00 $0.00 $0.00 $452,800.00 $0.00 $0.00 $0.00 $0.00 $0.00 $452,800.00 5380 LEGAL NOTICES&ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 $8,700.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,700.00 5390 OFFICE SUPPLIES $0.00 $0.00 $0.00 $0.00 $0.00 $79,300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $79,300.00 TOTAL 5300-SERVICES RECEIVED $16,650.00 $33,300.00 $151,381.00 $116,427.50 $5,550.00 $2,502,716.59 $5,550.00 $239,271.00 $9,150.00 $219,182.00 $430,387.00 $3,729,565.09 5400 UTILITIES&MAINTENANCE 5410 OFFICE EQUIPMENT MAINTENANCE $0.00 $0.00 $0.00 $0.00 $0.00 $17,400.00 $0.00 $0.00 $0.00 $0.00 $0.00 $17,400.00 5420 INFORMATION TECHNOLOGY MAINTENANCE $0.00 $0.00 $0.00 $0.00 $1,329,665.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,329,665.00 5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $0.00 $0.00 $0.00 $0.00 $0.00 $81,340.00 $0.00 $0.00 $0.00 $0.00 $0.00 $81,340.00 5440 TELEPHONE $0.00 $0.00 $0.00 $0.00 $0.00 $110,656.00 $0.00 $0.00 $0.00 $0.00 $0.00 $110,656.00 5450 BUILDING&GROUNDS MAINTENANCE $0.00 $0.00 $0.00 $0.00 $0.00 $163,465.00 $0.00 $0.00 $0.00 $0.00 $0.00 $163,465.00 TOTAL 5400-UTILITIES&MAINTENANCE $0.00 $0.00 $0.00 $0.00 $1,329,665.00 $372,861.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,702,526.00 5500 CAPITAL OUTLAY 5510 FURNITURE&EQUIPMENT $1,500.00 $4,500.00 $8,250.00 $8,300.00 $7,300.00 $26,800.00 $1,500.00 $7,000.00 $6,000.00 $6,000.00 $16,000.00 $93,150.00 5520 BUILDING&LAND IMPROVEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL 5500-CAPITAL OUTLAY $1,500.00 $4,500.00 $8,250.00 $8,300.00 $7,300.00 $26,800.00 $1,500.00 $7,000.00 $6,000.00 $6,000.00 $16,000.00 $93,150.00 5600 MISCELLANEOUS 5610 CONTINGENCY $0.00 $0.00 $0.00 $0.00 $0.00 $89,271.00 $0.00 $0.00 $0.00 $0.00 $0.00 $89,271.00 5620 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $64,760.00 $0.00 $0.00 $0.00 $0.00 $0.00 $64,760.00 5630 SEASONAL LABOR $0.00 $0.00 $0.00 $0.00 $0.00 $245,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $245,000.00 TOTAL 5600-MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $399,031.00 $0.00 $0.00 $0.00 $0.00 $0.00 $399,031.00 5910 BUILDING&LAND PAYMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5920 EQUIPMENT PAYMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $61,354.92 $0.00 $0.00 $0.00 $0.00 $0.00 $61,354.92 TOTAL 5900-DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $61,354.92 $0.00 $0.00 $0.00 $0.00 $0.00 $61,354.92 TOTALS: $570,373.22 $737,518.30 $1,679,703.33 $1,178,452.50 $2,473,815.25 $5,707,901.83 $117,172.63 $1,883,303.88 $646,425.35 $1,389,803.93 $3,963,331.51 $20,347,801.73 Page 9 GENERAL SUMMARY 2023 2024 INCREASE/ BUDGET % BUDGET % DECREASE o Total Total Total PERSONNEL SERVICES $12,517,140.66 70% $14,164,674.72 70% $1,647,534.06 65% OTHER $5,292,650.84 30% $6,183,127.01 30% $890,476.17 35% TOTAL BUDGET $17,809,791.50 $20,347,801.73 $2,538,010.23 Page 10 2024 BUDGET 5100 - PERSONNEL SERVICES 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5110-SALARIES $8,771,498.24 $9,906,250.00 $1,134,751.76 FULL-TIME SALARIES&SALARY ADJUSTMENTS $9,906,250.00 TOTAL ACCOUNT#5110 $9,906,250.00 ACCT#5120-LONGEVITY PAY $75,500.00 $78,870.00 $3,370.00 DCAD RECOGNIZES CONTINUED SERVICE WITH LONGEVITY PAY. TOTAL ACCOUNT#5120 $78,870.00 ACCT#5130-SOCIAL SECURITY(FICA) $723,494.79 $815,659.84 $92,165.05 SOCIAL SECURITY IS CALCULATED ON FULL TIME SALARIES AND LONGEVITY. TOTAL ACCOUNT#5130 $815,659.84 ACCT#5140-RETIREMENT(TCDRS) $1,244,853.27 $1,404,755.10 $159,901.83 RETIREMENT IS APPLICABLE ONLY TO FULL-TIME EMPLOYEES. TOTAL ACCOUNT#5140 $1,404,755.10 ACCT#5150-WORKERS'COMP INSURANCE $65,889.96 $72,559.79 $6,669.83 THE DISTRICT PAYS WORKERS'COMPENSATION PREMIUMS ON ALL FULL TIME EMPLOYEES. TOTAL ACCOUNT#5150 $72,559.79 ACCT#5160-GROUP HEALTH INSURANCE $1,635,904.40 $1,886,580.00 $250,675.60 GROUP HEALTH INSURANCE IS PROVIDED TO ALL FULL-TIME EMPLOYEES. TOTAL ACCOUNT#5160 $1,886,580.00 TOTAL 5100-PERSONNEL SERVICES $12,517,140.66 $14,164,674.73 $1,647,534.07 Page 11 2024 BUDGET 5200 - EDUCATION &TRAINING 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5210-MEMBERSHIPS,SUBSC&DUES $22,630.00 $35,000.00 $12,370.00 THIS ACCOUNT IS CHARGED FOR ALL MEMBERSHIPS AND DUES,AND SUBSCRIPTIONS TO EDUCATIONAL MEDIA. TOTAL ACCOUNT#5210 $35,000.00 ACCT#5220-TRAINING-SCHOOLS,CONFERENCES&TRAVEL $102,700.00 $162,500.00 $59,800.00 THIS ACCOUNT IS CHARGED FOR ALL EDUCATIONAL RELATED TRAINING AND TRAVEL. TOTAL ACCOUNT#5220 $162,500.00 TOTAL 5200-EDUCATION&TRAINING $125,330.00 $197,500.00 $72,170.00 Page 12 2024 BUDGET 5300 - SERVICES RECEIVED 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5310-APPRAISAL REVIEW BOARD $451,290.00 $451,290.00 $0.00 THIS BUDGET ITEM IS CHARGED FOR PAYMENTS TO THE 42 MEMBER ARB PANEL FOR WORK PERFORMED DURING THE MANDATED EQUALIZATION PROCESS. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5310 $451,290.00 ACCT#5315-OIL,GAS,HEAVY INDUSTRIAL,AND UTILITY VALUATION $180,000.00 $190,000.00 $10,000.00 THIS BUDGET ITEM IS FOR CONTRACTED SERVICES. IT IS A BID ITEM. THIS ACCOUNT WAS MOVED TO OVERHEAD IN 2023. TOTAL ACCOUNT#5315 $190,000.00 ACCT#5325-LEGAL SERVICES $475,000.00 $500,000.00 $25,000.00 THIS BUDGET ITEM IS CHARGED FOR ALL LEGAL EXPENSES ASSOCIATED WITH DEFENDING VALUES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5325 $500,000.00 ACCT#5330-AUDIT&PAYROLL PROCESSING $39,500.00 $62,500.00 $23,000.00 THIS BUDGET ITEM IS FOR THE ANNUAL AUDIT AND FOR PAYROLL PROCESSING. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5330 $62,500.00 ACCT#5340-SUBSCRIPTIONS&CONTRACTS $824,756.86 $1,026,500.00 $201,743.14 THIS BUDGET ITEM IS CHARGED FOR EXPENSES INCURRED TO OBTAIN OWNERSHIP,SALES AND VALUE INFORMATION. TOTAL ACCOUNT#5340 $1,026,500.00 ACCT#5345-AUTO EXPENSE REIMBURSEMENT $610,542.00 $683,448.50 $72,906.50 THIS BUDGET ITEM IS TO COMPENSATE EMPLOYEES FOR THE USE OF THEIR PRIVATELY OWNED VEHICLES DURING THE PERFORMANCE OF THEIR JOB DUTIES. TOTAL ACCOUNT#5345 $683,448.50 Page 13 2024 BUDGET 5300 - SERVICES RECEIVED (continued) 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5350-GENERAL INSURANCE $34,929.59 $45,626.59 $10,697.00 ALL INSURANCE EXCEPT GROUP HEALTH AND WORKERS'COMPENSATION IS CHARGED TO THIS ACCOUNT. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5350 $45,626.59 ACCT#5360-PRINTING SERVICES $159,000.00 $229,400.00 $70,400.00 THIS ACCOUNT IS CHARGED FOR ALL ITEMS THAT ARE PRINTED AND MAILED. ITEMS THAT ARE PRINTED AND CONSUMED WITHIN THE BUILDING ARE CHARGED TO OFFICE SUPPLIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5360 $229,400.00 ACCT#5370-POSTAGE AND FREIGHT $352,700.00 $452,800.00 $100,100.00 THIS ITEM IS CHARGED FOR ALL ITEMS THAT ARE MAILED. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5370 $452,800.00 ACCT#5380-LEGAL NOTICES&ADVERTISING $8,000.00 $8,700.00 $700.00 THIS ACCOUNT IS CHARGED FOR ADVERTISEMENTS IN NEWSPAPERS CONCERNING EXEMPTION MATTERS SUCH AS HOMESTEADS,OVER-65, DISABLED VETERANS,AND PRODUCTIVITY VALUATION MATTERS. OTHER ADVERTISEMENTS HAVE TO DO WITH APPRAISAL REVIEW NOTICES,MISCELLANEOUS, CLASSIFIED ADVERTISING,AND INVITATIONS TO BID. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. SB 622 requires a line item indicating expenditures for notices required by law to be published in a newspaper by the political subdivision. 2022 Actual Expenses for mandated notices is$5,998 2023 Budgeted Expenses for mandated notices is$7,500 TOTAL ACCOUNT#5380 $8,700.00 ACCT#5390-OFFICE SUPPLIES $65,950.00 $79,300.00 $13,350.00 THE OFFICE SUPPLY BUDGET IS COMPRISED OF EXPENSES INCURRED FOR TRADITIONAL OFFICE SUPPLY ITEMS. TOTAL ACCOUNT#5390 $79,300.00 TOTAL 5300-SERVICES RECEIVED $3,201,668.45 $3,729,565.09 $527,896.64 Page 14 2024 BUDGET 5400 - UTILITIES AND MAINTENANCE 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5410-OFFICE EQUIPMENT MAINTENANCE $17,400.00 $17,400.00 $0.00 MAINTENANCE OF ALL OFFICE EQUIPMENT EXCEPT THE PRIMARY COMPUTER,PERIPHERAL DEVICES, AND PERSONAL COMPUTERS IS CHARGED TO THIS ACCOUNT. TOTAL ACCOUNT#5410 $17,400.00 ACCT#5420-INFORMATION TECHNOLOGY MAINTENANCE $1,072,200.00 $1,329,665.00 $257,465.00 THIS ACCOUNT IS COMPRISED OF BOTH COMPUTER HARDWARE AND SOFTWARE MAINTENANCE. THIS ACCOUNT IS APPLICABLE TO THE INFORMATION TECHNOLOGY DEPARTMENT. GIS RELATED EXPENSES ARE INCLUDED HERE. TOTAL ACCOUNT#5420 $1,329,665.00 ACCT#5430-ELECTRICITY,WATER,SEWER AND SOLID WASTE $89,020.00 $81,340.00 ($7,680.00) THIS BUDGET ITEM IS FOR THE DISTRICT'S UTILITIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5430 $81,340.00 ACCT#5440-TELEPHONE $103,084.00 $110,656.00 $7,572.00 THIS BUDGET ITEM IS FOR THE DISTRICT'S TELEPHONE EXPENSE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5440 $110,656.00 ACCT#5450-BUILDING AND GROUNDS MAINTENANCE $145,011.00 $163,465.00 $18,454.00 THIS BUDGET ITEM COMPRISES ALL BUILDING AND GROUNDS MAINTENANCE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5450 $163,465.00 TOTAL 5400-UTILITIES AND MAINTENANCE $1,426,715.00 $1,702,526.00 $275,811.00 Page 15 2024 BUDGET 5500 - CAPITAL OUTLAY 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5510-FURNITURE AND EQUIPMENT $70,500.00 $93,150.00 $22,650.00 AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT#5510 $93,150.00 ACCT#5520-BUILDING AND LAND IMPROVEMENTS $0.00 $0.00 $0.00 AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT#5520 $0.00 TOTAL 5500-CAPITAL OUTLAY $70,500.00 $93,150.00 $22,650.00 Page 16 2024 BUDGET 5600 - MISCELLANEOUS 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5610-CONTINGENCY $76,672.23 $89,271.00 $12,598.77 THE FUNDS IN THIS BUDGET ITEM ARE APPROPRIATED FOR UNANTICIPATED EXPENDITURES.ALL ANTICIPATED EXPENDITURES ARE BUDGETED IN SPECIFIC ACCOUNTS. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5610 $89,271.00 ACCT#5620-MISCELLANEOUS $58,450.00 $64,760.00 $6,310.00 THIS ACCOUNT IS FOR ITEMS THAT WILL NOT FIT WELL IN ANOTHER CATEGORY. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. $64,760.00 ACCT#5630-SEASONAL LABOR $261,250.00 $245,000.00 ($16,250.00) THIS ACCOUNT IS FOR SEASONAL LABOR COSTS. THE DISTRICT BEGAN USING CONTRACT EMPLOYEES IN 2020 WHEN THEY STOPPED USING PART TIME EMPLOYEES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. $245,000.00 TOTAL ACCOUNT#5630 TOTAL 5600-MISCELLANEOUS $396,372.23 $399,031.00 $2,658.77 Page 17 2024 BUDGET 5900 - DEBT SERVICE 2023 2024 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5920-EQUIPMENT PAYMENTS $72,065.16 $61,354.92 ($10,710.24) THIS ACCOUNT IS CHARGED FOR EQUIPMENT LEASE PAYMENTS. EQUIPMENT LEASES WERE MOVED TO SUBSCRIPTIONS&CONTRACTS IN 2022. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. $61,354.92 TOTAL ACCOUNT#5920 TOTAL 5900-DEBT SERVICE $72,065.16 $61,354.92 ($10,710.24) TOTAL BUDGET $17,809,791,50 $20,347,801.73 $2,538,010.23 Page 18 2024 DENTON CAD ORGANIZATIONAL CHART BOARD OF DIRECTORS 2023 1 2024 104 FTE's 115 FTE's CHIEF APPRAISER 2024 Proposed DEPUTY CHIEF OF 72 DEPUTY CHIEF OF 42 New APPRAISAL — ADMINISTRATION 2024 Restructure BUSINESS TRAINING& BUSINESS PERSONAL COMMERCIAL MAPPING RESIDENTIAL DEVELOPMENT EXEMPTIONS&ASSISTANCE INFORMATION TECHNOLOGY APPEALS OPERATIONS PROPERTY Director Director pirector Director Dir r Director Director Director Director Supervisor Supervisor ARB Supervisor Supervisor Supervisor Supervisor Supervisor (New) (New) Supervisor Supervisor Supervisor Coordinator/ Exec.Assistant TLO Senior Taxpayer Sr.Appraiser Sr.Comm. Sr.pp/Land GIS Specialist Sr.Appraiser Sr.Appraiser Sr.Appraiser Sr.Appraiser Assistance Senior Exemption Systems Admin. Project Coordinator Legal Specialist HR/Finance Appraiser Appraiser Specialist Specialist Assistant AG/Land GIS Specialist Taxpayer Exemption Supplement HR/Finance Specialist Sr.Appraiser Comm.Appraiser Appraiser (New) Appraiser 3 Appraiser 3 Appraiser 3 Appraiser 3 Assistance Specialist IT Specialist Database Admin. Coordinator Assistant(open) AG/Land Sr.Mapping Taxpayer Exemption Appraiser 2 Comm.Appraiser Appraiser Technician Appraiser 3 Appraiser 3 Appraiser 3 Appraiser 3 Assistance Specialist IT Support Database Admin. Appeals Support Maintenance Specialist AG/Land Sr.Mapping Taxpayer Exemption Appraiser 2 Comm.Appraiser Support Technician Appraiser 2 Appraiser 2 Appraiser 2 Appraiser 2 Assistance Specialist Appeals Support Specialist AG/Land Mapping Taxpayer Exemption Appraiser 2 Comm.Appraiser Support Tech. Appraiser 2 Appraiser 2 Appraiser 2 Appraiser 2 Assistance Specialist pecialist Ma in Taxpayer Appraiser 1 Comm.Appraiser Tech.9 Appraiser 1 Appraiser 1 Appraiser 1 Appraiser 1 Assistance Mail Clerk Specialist Comm.Appr. Mapping Taxpayer Appraiser 1 Support Tech. Appraiser 1 Appraiser 1 Appraiser 1 Appraiser 1 Assistance Specialist Comm.Appr. Mapping Taxpayer Appraiser 1 Support Tech. Assistance Specialist Mapping Taxpayer Support Tech. Assistance Specialist Mapping Taxpayer Tech. Assistance Specialist Taxpayer Assistance Specialist Taxpayer Assistance Specialist Page 19 2024 POSITIONS 2024 DEPT. TITLE FTE COUNT #100 BUSINESS OPERATIONS DIRECTOR OF BUSINESS OPERATIONS 1 EXECUTIVE ASSISTANT 2 HR/FINANCE ASSISTANT 3 MAINTENANCE EMPLOYEE 4 HR/FINANCE ASSISTANT 5 BUSINESS OPERATIONS TOTAL: 5 #101 ADMINISTRATION CHIEF APPRAISER 1 DEPUTY CHIEF OF APPRAISAL 2 DEPUTY CHIEF OF ADMINISTRATION 3 ADMINISTRATION TOTAL: 3 #102 EXEMPTIONS&ASSISTANCE DIRECTOR OF EXEMPTIONS&ASSISTANCE 1 SUPERVISOR OF EXEMPTIONS&ASSISTANCE 2 EXEMPTIONS&ASSISTANCE SPECIALIST 3 TAXPAYER ASSISTANCE SPECIALIST 4 TAXPAYER ASSISTANCE SPECIALIST 5 TAXPAYER ASSISTANCE SPECIALIST 6 TAXPAYER ASSISTANCE SPECIALIST 7 TAXPAYER ASSISTANCE SPECIALIST 8 TAXPAYER ASSISTANCE SPECIALIST 9 TAXPAYER ASSISTANCE SPECIALIST 10 TAXPAYER ASSISTANCE SPECIALIST 11 TAXPAYER ASSISTANCE SPECIALIST 12 TAXPAYER ASSISTANCE SPECIALIST 13 TAXPAYER ASSISTANCE SPECIALIST 14 SR.EXEMPTION SPECIALIST 15 EXEMPTION SPECIALIST 16 EXEMPTION SPECIALIST 17 EXEMPTION SPECIALIST 18 EXEMPTION SPECIALIST 19 MAIL CLERK 20 EXEMPTIONS&ASSISTANCE TOTAL: 20 #103 MAPPING DIRECTOR OF GIS/MAPPING 1 SUPERVISOR OF GIS/MAPPING 2 GIS ANALYST 3 SR.MAPPING TECH 4 MAPPING TECH II 5 PERMIT SPECIALIST 6 MAPPING TECH 7 MAPPING TECH 8 MAPPING TECH 9 MAPPING TECH 10 MAPPING TECH 11 GIS SPECIALIST 12 MAPPING TOTAL: 12 #104 INFORMATION TECHNOLOGY DIRECTOR OF IT 1 SUPERVISOR OF IT 2 SUPERVISOR 3 PROJECT COORDINATOR 4 SYSTEM ADMINISTRATOR 5 DATABASE ADMINISTRATOR 6 IT SPECIALIST 7 IT SUPPORT 8 DATABASE ADMINISTRATOR 9 INFORMATION TECHNOLOGY TOTAL: 9 #106 TRAINING&DEVELOPMENT DIRECTOR OF TRAINING&DEVELOPMENT 1 Page 20 2024 POSITIONS 2024 DEPT. TITLE FTE COUNT #201 DIRECTOR OF COMMERCIAL APPRAISAL 1 COMMERCIAL SUPERVISOR OF COMMERCIAL APPRAISAL 2 COMMERCIAL APPRAISER 3 COMMERCIAL APPRAISER 4 SR.COMMERCIAL APPRAISER 5 COMMERCIAL APPRAISER 6 COMMERCIAL APPRAISER 7 COMMERCIAL APPRAISER 8 SR.AG/LAND APPRAISER 9 AG/LAND APPRAISER 10 AG/LAND APPRAISER 11 APPRAISAL SUPPORT 12 AG/LAND APPRAISAL SUPPORT 13 APPRAISAL SUPPORT 14 AG/LAND APPRAISAL SUPPORT 15 COMMERCIAL TOTAL: 15 #202 APPEALS DIRECTOR OF APPEALS 1 TLO/ARB COORDINATOR 2 SUPPLEMENT COORDINATOR 3 APPEALS SUPPORT 4 LEGAL SPECIALIST 5 APPEALS SUPPORT 6 APPEALS TOTAL: 6 #203 PERSONAL PROPERTY DIRECTOR OF PERSONAL PROPERTY 1 PERSONAL PROPERTY SUPERVISOR 2 PERSONAL PROPERTY APPRAISER 3 BPP APPRAISER III 4 BPP APPRAISER II 5 BPP APPRAISER III 6 BPP APPRAISER 1 7 BPP APPRAISER 1 8 BPP APPRAISER 1 9 BPP APPRAISER II 10 BPP APPRAISAL SUPPORT 11 PERSONAL PROPERTY TOTAL: 11 #204 RESIDENTIAL DIRCTOR OF RESIDENTIAL APPRAISAL 1 RESIDENTIAL SUPERVISOR 2 RESIDENTIAL SUPERVISOR 3 RESIDENTIAL SUPERVISOR 4 RESIDENTIAL SUPERVISOR 5 SR.RESIDENTIAL APPRAISER 6 SR.RESIDENTIAL APPRAISER 7 SR.RESIDENTIAL APPRAISER 8 SR.RESIDENTIAL APPRAISER 9 RESIDENTIAL APPRAISER III 10 RESIDENTIAL APPRAISER III 11 RESIDENTIAL APPRAISER III 12 RESIDENTIAL APPRAISER III 13 RESIDENTIAL APPRAISER III 14 RESIDENTIAL APPRAISER III 15 RESIDENTIAL APPRAISER III 16 RESIDENTIAL APPRAISER III 17 RESIDENTIAL APPRAISER II 18 RESIDENTIAL APPRAISER II 19 RESIDENTIAL APPRAISER II 20 RESIDENTIAL APPRAISER II 21 RESIDENTIAL APPRAISER II 22 RESIDENTIAL APPRAISER II 23 RESIDENTIAL APPRAISER II 24 RESIDENTIAL APPRAISER II 25 RESIDENTIAL APPRAISER 1 26 RESIDENTIAL APPRAISER 1 27 RESIDENTIAL APPRAISER 1 28 Page 21 2024 POSITIONS 2024 DEPT. TITLE FTE COUNT RESIDENTIAL(COND.) RESIDENTIAL APPRAISER 1 29 RESIDENTIAL APPRAISER 1 30 RESIDENTIAL APPRAISER 1 31 RESIDENTIAL APPRAISER 1 32 RESIDENTIAL APPRAISER 1 33 RESIDENTIAL TOTAL: 33 TOTAL 2024 FTE'S: 115 Page 22 2024 CAPITAL EXPENSES DEPT#100-BUSINESS OPERATIONS (1)REPLACEMENT DESKS&CHAIRS $1,000.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $500.00 BUSINESS OPERATIONS TOTAL= $1,500.00 DEPT#101 -ADMINISTRATION (1)REPLACEMENT DESKS&CHAIRS $2,500.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 ADMINISTRATION TOTAL= $4,500.00 DEPT#102-EXEMPTIONS&ASSISTANCE (1)REPLACEMENT DESKS&CHAIRS $6,250.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 EXEMPTIONS&ASSISTANCE TOTAL= $8,250.00 DEPT#103-MAPPING (1)REPLACEMENT DESKS&CHAIRS $6,300.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 MAPPING TOTAL= $8,300.00 DEPT#104-INFORMATION TECHNOLOGY (1)REPLACEMENT DESKS&CHAIRS $5,300.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 INFORMATION TECHNOLOGY TOTAL= $7,300.00 DEPT#105 OVERHEAD (1)AUDIO/VIDEO EQUIPMENT $10,000.00 (2)ARB EQUIPMENT $4,000.00 (3)PROJECTORS/PC'S $3,000.00 (4)MISCELLANEOUS $2,000.00 (5)TWO TABLES-ACCOMMODATE ADDL EMPLOYEES $2,800.00 (6)82 CHAIRS-ACCOMMODATE ADDL EMPLOYEES $5,000.00 UVtKHhAU IUTAL= -F-2T'$b6.6 - DEPT#106-TRAINING&DEVELOPMENT (1)REPLACEMENT DESKS&CHAIRS $1,300.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $200.00 TRAINING&DEVELOPMENT TOTAL= $1,500.00 DEPT#201 -COMMERCIAL (1)REPLACEMENT DESKS&CHAIRS $5,000.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 COMMERCIAL TOTAL= $ 7,000.00 Page 23 ACCT#5510-FURNITURE&EQUIPMENT DEPT#202-APPEALS (1)REPLACEMENT DESKS&CHAIRS $4,000.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 APPEALS TOTAL= $ 6,000.00 DEPT#203-PERSONAL PROPERTY (1)REPLACEMENT DESKS&CHAIRS $4,000.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 PERSONAL PROPERTY TOTAL= $6,000.00 DEPT#204-RESIDENTIAL (1)REPLACEMENT DESKS&CHAIRS $14,000.00 (2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,000.00 RESIDENTIAL TOTAL= $ 16,000.00 Page 24