2024-021 Denton Central Appraisal District Proposed Budget Date: June 7,2024 Report No. 2024-21
INFORMAL STAFF REPORT
TO MAYOR AND CITY COUNCIL
SUBJECT:
Denton Central Appraisal District(DCAD) 2025 Proposed Budget
BACKGROUND:
The Finance Department has received notice of a public hearing on the 2025 Denton Central
Appraisal District(DCAD) Proposed Budget. A copy of the notice is attached for your review.
There will be a public hearing on the proposed budget on June 13, 2024, at 3 p.m. at 3901 Morse
Street, Denton, TX. The public hearing notice will be published not later than 10 days before the
date of the hearing in accordance with the TPTC Sec. 6.062(a). If any entity wishes to disapprove
the budget,they must do so within 30 days of adoption by resolution filed with the secretary of the
Denton CAD board of directors in accordance with TPTC Sec. 6.06(a).
If Council would like to take action on the proposed DCAD budget, staff needs to be notified by
Tuesday, June 1 Vb to add to the City Council June 18th agenda.
The total 2025 DCAD Proposed Budget is $23,821,641.63, an increase of$3,473,839.90 from last
year's budget of$20,347,801.73.
STAFF CONTACT:
Jessica Williams, Chief Financial Officer
Jessica.JWilliamsgcityofdenton.com
REQUESTOR:
Staff initiated.
PARTICIPATING DEPARTMENTS:
Finance Department
STAFF TIME TO COMPLETE REPORT:
1 hour
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Denton Central
Appraisal District
2025
Proposed Budget
DENTON CENTRAL APPRAISAL DISTRICT
2025 BUDGET
TABLE OF CONTENTS
PUBLIC NOTICES AND TRANSMITTAL LETTER
TRANSMITTAL LETTER PAGE 1
PUBLIC HEARING NOTICE PAGE 2
2025 BUDGET SUMMARY
2024 & 2025 COMPARISON PAGE 3
GRAPH OF 2025 BUDGET PAGE 4
2025 REVENUE SUMMARY PAGE 5
2025 ESTIMATED BUDGET ALLOCATIONS PAGE 6 - 8
2025 BUDGET SUMMARY BY DEPARTMENT PAGE 9
2025 BUDGET SUMMARY, TOP LEVEL PAGE 10
2025 BUDGET SUMMARY BY CATEGORY PAGE 11 - 18
2025 ORGANIZATIONAL CHART PAGE 19
2025 FTE POSITIONS AND COUNT PAGE 20 - 21
2025 CAPITAL EXPENSES PAGE 22 - 23
Morse -3800
Denton Central Appraisal District (940) 349
3911 -- _
.o d D- • • 1: •- • .• •
TO: Denton County Taxing Entities,Denton CAD Board of Directors
FROM: Don Spencer, Chief Appraiser
DATE: June 13,2024
SUBJECT: Proposed 2025 Budget
I am pleased to present the proposed budget for the Denton Central Appraisal District (DCAD) for the fiscal year
2025. Facing the same growth challenges in Denton County that you all are managing, DCAD seeks innovative
solutions to keep pace with the demands and be as conservative as possible. The fiscal year 2025 proposed budget
totals$23,821,641.63, funding operations and increasing staffing from 115 to 125.
The preparation of this proposed budget could not have been accomplished without the dedication of the entire
DCAD leadership team. I would like to express my appreciation for all of their diligence. As a matter of general
practice, we have taken a close look at expenses in comparison to budget to ensure sufficient funds across all
departments and for all services.
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, we are still considerably understaffed. We also still have
not addressed the facility needs. These are two considerations that will be a recurring subject of discussion for the
next several years until we are able to obtain the space and personnel to adequately support operations and the level
of service that is expected from us as an organization.
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 2025 Budget
The Denton Central Appraisal District will hold a public hearing on a proposed budget for
the 2025 fiscal year. The public hearing will be held on June 13, 2024 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. $23,821,641.63
The total amount of increase over the current year's budget. $3,473,839.90
The number of employees compensated under the proposed budget. 125
The number of employees compensated under the current budget. 115
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
2024- 2025 BUDGET COMPARISON
2024 2025 AMOUNT PERCENT
ACCT# ACCOUNT TITLE BUDGET BUDGET CHANGE CHANGE
5100 PERSONNEL SERVICES
5110 SALARIES $9,906,250.00 $11,224,450.00 $1,318,200.00 13.31%
5120 LONGEVITY PAY $78,870.00 $87,775.00 $8,905.00 11.29%
5130 SOCIAL SECURITY(FICA) $815,659.84 $921,214.92 $105,555.08 12.94%
5140 RETIREMENT(TCDRS) $1,404,755.10 $1,587,724.15 $182,969.05 13.02%
5150 WORKERS'COMP INSURANCE $72,559.78 $82,330.63 $9,770.85 13.47%
5160 GROUP HEALTH INSURANCE $1,886,580.00 $2,188,000.00 $301,420.00 15.98%
TOTAL 5100-PERSONNEL SERVICES $14,164,674.72 $16,091,494.72 $1,926,819.98 13.60%
5200 EDUCATION&TRAINING
5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $35,000.00 $38,130.00 $3,130.00 8.94%
5220 TRAINING-SCHOOLS,CONFERENCES&TRAVEL $162,500.00 $223,000.00 $60y500.00 37.23%
TOTAL 5200-EDUCATION&TRAINING $197,500.00 $261,130.00 $63,630.00 32.22%
5300 SERVICES RECEIVED
5310 APPRAISAL REVIEW BOARD $451,290.00 $495,630.00 $44,340.00 9.83%
5315 OIL,GAS,HEAVY INDUSTRIAL,AND
UTILITY VALUATION $190,000.00 $200,000.00 $10,000.00 5.26%
5325 LEGAL SERVICES $500,000.00 $650,000.00 $150,000.00 30.00%
5330 AUDIT&PAYROLL PROCESSING $62,500.00 $55,000.00 ($7,500.00) -12.00%
5340 SUBSCRIPTIONS&CONTRACTS $1,026,500.00 $1,076,122.00 $49622.00 4.83%
5345 AUTO EXPENSE REIMBURSEMENT $683,448.50 $765,293.50 $81:845.00 11.98%
5350 GENERAL INSURANCE $45,626.59 $55,785.26 $10,158.67 22.26%
5360 PRINTING SERVICE $229,400.00 $215,800.00 ($13,600.00) -5.93%
5370 POSTAGE&FREIGHT $452,800.00 $423,000.00 ($29,800.00) -6.58%
5380 LEGAL NOTICES&ADVERTISING $8,700.00 $10,500.00 $1,800.00 20.69%
5390 OFFICE SUPPLIES $79,300.00 $64,855.00 ($14,445.00) -18.22%
TOTAL 5300-SERVICES RECEIVED $3,729,565.09 $4,011,985.76 $238,080.67 7.57%
5400 UTILITIES&MAINTENANCE
5410 OFFICE EQUIPMENT MAINTENANCE $17,400.00 $17,700.00 $300.00 1.72%
5420 INFORMATION TECHNOLOGY MAINTENANCE $1,329,665.00 $2,182,995.00 $853,330.00 64.18%
5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $81,340.00 $85,407.00 $4,067.00 5.00%
5440 TELEPHONE $110,656.00 $113,580.00 $2,924.00 2.64%
5450 BUILDING&GROUNDS MAINTENANCE $163,465.00 $163,925.00 $460.00 0.28%
TOTAL 5400-UTILITIES&MAINTENANCE $1,702,526.00 $2,563,607.00 $861,081.00 50.58%
5500 CAPITAL OUTLAY
5510 FURNITURE&EQUIPMENT $93,150.00 $84,850.00 ($8,300.00) -8.91%
5520 BUILDING&LAND IMPROVEMENTS $0.00 $250,000.00 $250,000.00 0.00%
TOTAL 5500-CAPITAL OUTLAY $93,150.00 $334,850.00 $241,700.00 259.47%
5600 MISCELLANEOUS
5610 CONTINGENCY $89,271.00 $101,739.00 $12,468.00 13.97%
5620 MISCELLANEOUS $64,760.00 $73,360.00 $8,600.00
5630 SEASONAL LABOR $245,000.00 $280,000.00 $35,000.00 14.29%
TOTAL 5600-MISCELLANEOUS $399,031.00 $455,099.00 $56,068.00 14.05%
5900 DEBT SERVICE
5920 EQUIPMENT PAYMENTS $61,354.92 $103,475.16 $42,120.24 68.65%
TOTAL 5900-DEBT SERVICE $61,354.92 $103,475.16 $42,120.24 68.65%
TOTAL ALL DEPARTMENTS:
$20,347,801.73 $23,821,641.63 $3,473,839.90 17.07%
Page 3
2025
DCAD BUDGET
[:]Personnel Services $16,091,494.71
[]Education & Training $261,130.00
❑Services Received $4,011,985.76
❑Utilitites & Maintenance $2,563,607.00
■Capital Outlay $334,850.00
❑Miscellaneous $455,099.00
❑Debt Service $103,475.16
Page 4
SUMMARY OF 2025 REVENUES AND EXPENSES BUDGET AND
COMPARISON TO THE 2024 REVENUES AND EXPENSES BUDGET
2024 2025
CLASSIFICATION BUDGET BUDGET
REVENUES: 10 new FTE'S
FUNDING FROM JURISDICTIONS $19,617,801.73 $22,055,514.09 12.43%
DCAD DESIGNATED FUND $500,000.00 $1,561,127.54
INTEREST INCOME $180,000.00 $200,000.00
OTHER SERVICES $25,000.00 $1,000.00
MISCELLANOUS INCOME $25,000.00 $4,000.00
TOTAL REVENUES $20,347,801.73 $23,821,641.63
EXPENSES:
TOTAL BUDGETED EXPENSES $20,347,801.73 $23,821,641.63
TOTAL BUDGET $20,347,801.73 $23,821,641.63 17.07%
2024 2025 +/- +/-
YEAR YEAR CHANGE PERCENTAGE
ACCOUNTS 486,980 501,589 14,609 3.00%
BUDGET $20,347,801.73 $23,821,641.63 $3,473,839.90 17.07%
COST
PER PARCEL $41.78 $47.49 $5.71 13.66%
Page 5
DENTON CAD 2025 ESTIMATED BUDGET ALLOCATIONS
Based on 2023 Certified Levy. Uses$1,561,127.54 from Reserves.
The 2025 proposed budget allocations are estimated amounts. 2023 Certified levies are used
for calculation purposes. Please be aware that allocations will change for each entity based
on the increases/decreases to their 2024 actual levies upon certification.
%OF 2025 EST.
2023 TOTAL BUDGET
JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS
$ 22,055,514.09
SCHOOL DISTRICTS:
SOl ARGYLE ISD 60,114,589.31 2.0131% $444,006.03
S02 AU13REY ISD 34,321,369.54 1.1494% $253,497.45
S03 CARROLLTON-FB ISD 59,321,215.50 1.9866% $438,146.17
SO4 CELINA ISD 3,146,365.81 0.1054% $23,239.04
S05 DENTON ISD 363,897,514.29 12.1863% $2,687,745.05
S06 FRISCO ISD 185,710,323.80 6.2191% $1,371,655.44
S07 KRUM ISD 22,973,409.13 0.7693% $169,681.47
S08 LAKE DALLAS ISD 38,574,582.69 1.2918% $284,911.66
S09 LEWISVILLE ISD 640,496,706.05 21.4491% $4,730,705.17
S10 LITTLE ELM ISD 99,672,541.66 3.3379% $736,180.85
S11 NORTHWEST ISD 211,182,352.68 7.0721% $1,559,791.70
S12 PILOT POINT ISD 12,242,011.09 0.4100% $90,419.43
S13 PONDER ISD 16,192,375.42 0.5423% $119,596.80
S14 SANGER ISD 25,430,897.51 0.8516% $187,832.47
S15 ERA ISD 1,316.27 0.0000% $9.72
S16 SLIDELL ISD 752,781.09 0.0252% $5,560.04
S17 PROSPERISD 44,883,909.88 1.5031% $331,512.31
SCHOOL DISTRICTS TOTALS 1,818,914,261.72 60.9122% $13,434,490.80
GO1 DENTON COUNTY 332,669,895.73 11.1405% $2,457,098.03
Page 6
%OF 2025 EST.
2023 TOTAL BUDGET
JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS
$ 22,055,514.09
CITIES:
C26 TOWN OF ARGYLE 4,743,192.10 0.1588% $35,033.19
COl CITY OF AUBREY 4,743,753.36 0.1589% $35,037.34
C31 TOWN OF BARTONVILLE 1,098,332.46 0.0368% $8,112.28
CO2 CITY OF CARROLLTON 66,820,813.21 2.2377% $493,538.16
C49 CITY OF CELINA 5,780,996.55 0.1936% $42,698.41
CO3 CITY OF THE COLONY 49,370,888.63 1.6533% $364,653.11
C21 TOWN OF COPPELL 1,189,865.11 0.0398% $8,788.34
C27 TOWN OF COPPER CANYON 1,486,063.82 0.0498% $10,976.06
C04 CITY OF CORINTH 17,538,879.40 0.5873% $129,542.07
C20 CITY OF DALLAS 17,277,441.44 0.5786% $127,611.09
C05 CITY OF DENTON 107,856,823.32 3.6119% $796,629.91
C42 TOWN OF DISH 214,089.77 0.0072% $1,581.27
C30 TOWN OF DOUBLE OAK 1,236,380.77 0.0414% $9,131.90
C47 TOWN OF CORRAL CITY 19,122.17 0.0006% $141.24
C07 TOWN OF FLOWER MOUND 59,647,226.67 1.9975% $440,554.09
C36 CITY OF FORT WORTH 43,511,254.84 1.4571% $321,373.89
C32 CITY OF FRISCO 77,125,010.53 2.5828% $569,644.91
C39 CITY OF GRAPEVINE 353.40 0.0000% $2.61
C22 TOWN OF HACKBERRY 215,931.00 0.0072% $1,594.87
C38 CITY OF HASLET 4,273.59 0.0001% $31.56
C19 TOWN OF HICKORY CREEK 2,513,775.76 0.0842% $18,566.73
C08 CITY OF HIGHLAND VILLAGE 16,016,996.76 0.5364% $118,301.45
C09 CITY OF JUSTIN 6,157,278.77 0.2062% $45,477.63
C18 CITY OF KRUGERVILLE 1,306,852.91 0.0438% $9,652.41
C10 CITY OF KRUM 4,569,621.33 0.1530% $33,751.20
C11 CITY OF LAKE DALLAS 4,221,993.88 0.1414% $31,183.62
C25 CITY OF LAKEWOOD VILLAGE 676,945.12 0.0227% $4,999.91
C12 CITY OF LEWISVILLE 87,690,250.13 2.9366% $647,679.71
C13 TOWN OF LITTLE ELM 45,921,404.02 1.5378% $339,175.24
C45 CITY OF NEW FAIRVIEW 57,369.53 0.0019% $423.73
C33 TOWN OF NORTHLAKE 8,206,500.28 0.2748% $60,613.17
C24 CITY OF OAK POINT 4,480,417.82 0.1500% $33,092.34
C14 CITY OF PILOT POINT 4,286,872.10 0.1436% $31,662.81
C29 CITY OF PLANO 7,098,097.71 0.2377% $52,426.51
C15 TOWN OF PONDER 2,180,652.92 0.0730% $16,106.29
C48 CITY OF PROSPER 12,225,453.38 0.4094% $90,297.13
C51 TOWN OF PROVIDENCE VILLAGE 5,459,672.92 0.1828% $40,325.11
C17 CITY OF ROANOKE 11,368,927.41 0.3807% $83,970.84
C16 CITY OF SANGER 8,914,071.23 0.2985% $65,839.28
C34 TOWN OF SHADY SHORES 1,555,153.67 0.0521% $11,486.36
C37 CITY OF SOUTHLAKE 824,974.30 0.0276% $6,093.26
C28 CITY OF TROPHY CLUB 11,354,591.12 0.3802% $83,864.95
C44 CITY OF WESTLAKE 220,870.82 0.0074% $1,631.35
CITIES TOTALS 707,189,436.03 23.6825% $5,223,297.33
Page 7
%OF 2025 EST.
2023 TOTAL BUDGET
JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS
$ 22,055,514.09
SPECIAL DISTRICTS:
ESD1 DENTON CO EMER SER DIST 6,683,988.44 0.2238% $49,367.90
ESD2 TROPHY CLUB PID#1 EM SER 535,309.66 0.0179% $3,953.79
W04 CLEARCREEK WATERSHED AUTH 411,579.51 0.0138% $3,039.92
L01 DEN CO LEVY IMPR DIST#1 1,456,855.16 0.0488% $10,760.32
MMD1 HIGHWAY 380 MUN MAN DIST 6,029,548.02 0.2019% $44,534.21
MMD3 NORTHLAKE MUN.MAN.DIST.#1 4,816,770.51 0.1613% $35,576.64
MMD4 NORTHLAKE MUN.MAN.DIST.#2 1,540,478.08 0.0516% $11,377.96
PID7 NORTHLAKE PID NO 1 0.00 0.0000% $0.00
W03 TROPHY CLUB MUD#1 1,198,144.43 0.0401% $8,849.49
W13 DCFWSD#6 7,934,854.48 0.2657% $58,606.79
W17 ELM RIDGE WCID OF DENTON CO 21,274,707.17 0.7125% $157,134.87
W18 DCFWSD#8A 2,952,960.57 0.0989% $21,810.55
W19 DCFWSD#8B 1,785,025.99 0.0598% $13,184.19
W20 DCFWSD#11A 5,447,931.44 0.1824% $40,238.39
W21 DCFWSD#7 8,525,503.08 0.2855% $62,969.32
W22 DENTON CO MUD#4 1,607,865.26 0.0538% $11,875.68
W23 DENTON CO MUD#5 1,513,241.48 0.0507% $11,176.79
W24 FRISCO WEST WCID 5,186,852.56 0.1737% $38,310.06
W25 DCFWSD#11B 3,786,858.75 0.1268% $27,969.72
W26 DCFWSD#4A 485,279.10 0.0163% $3,584.27
W27 OAK POINT WATER CONT.#1 786,035.91 0.0263% $5,805.66
W28 OAK POINT WATER CONT.#2 529,365.12 0.0177% $3,909.89
W29 OAK POINT WATER CONT.#3 713,192.62 0.0239% $5,267.64
W30 SMILEY RD WCID#1 1,842,309.56 0.0617% $13,607.29
W32 DCFWSD#11C 1,621,215.29 0.0543% $11,974.29
W33 NORTH FT WORTH WCID NO 1 87,724.84 0.0029% $647.94
W37 BROOKFIELD WCID 1,499,837.08 0.0502% $11,077.79
W38 ALPHA RANCH FWSD NO 1 1,008,757.35 0.0338% $7,450.68
W39 BELMONT FWSD NO 1 8,554,497.87 0.2865% $63,183.47
W41 THE LAKES FWSD 8,999,108.96 0.3014% $66,467.37
W42 CANYON FALLS WCID#2 3,293,353.44 0.1103% $24,324.69
W43 OAK POINT WATER CONT.#4 1,143,306.42 0.0383% $8,444.45
W44 CANYON FALLS MUD NO 1 1,595,136.71 0.0534% $11,781.67
W45 BELMONT FWSD NO 2 2,120,387.79 0.0710% $15,661.17
W47 DENTON CO MUD#6 5,704,079.07 0.1910% $42,130.30
W48 FAR NORTH FT WORTH MUD NO 1 0.00 0.0000% $0.00
W49 DENTON CO MUD#9 721,862.03 0.0242% $5,331.67
W54 DENTON CO MUD#10 0.00 0.0000% $0.00
W55 BIG SKY MUD 1,201,700.31 0.0402% $8,875.75
W57 DENTON CO MUD NO 8 900,590.70 0.0302% $6,651.76
W59 TRADITION MUD DENTON CO NO 2B 1,691,058.71 0.0566% $12,490.15
W66 TALLEY RANCH WCID NO 1 23,328.07 0.0008% $172.30
W67 PRAIRIE OAKS MUD OF DENTON CO 140,906.34 0.0047% $1,040.73
W68 DENTON CO MUD NO 16 1,407.00 0.0000% $10.39
SPECIAL DISTRICTS TOTALS 127,352,914.88 4.2648% $940,627.91
GRAND TOTALS 2,986,126,508.36 100.0000% $22,055,514.09
Page 8
2025 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 2025
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 $467,250.00 $738,500.00 $1,533,550.00 $902,000.00 $972,300.00 $234,500.00 $125,000.00 $1,163,000.00 $553,350.00 $1,052,000.00 $3,483,000.00 $11,224,450.00
5120 LONGEVITY PAY $6,620.00 $2,560.00 $4,520.00 $10,910.00 $8,670.00 $0.00 $120.00 $8,350.00 $6,700.00 $12,235.00 $27,090.00 $87,775.00
5130 SOCIAL SECURITY(FICA) $37,524.78 $59,659.29 $118,086.93 $70,262.19 $75,468.78 $17,939.25 $7,663.01 $98,099.78 $43,268.40 $90,754.63 $302,487.89 $921,214.93
5140 RETIREMENT(TCDRS) $63,046.10 $101,381.80 $200,670.60 $119,399.80 $128,247.60 $53,467.40 $13,022.10 $166,705.50 $73,528.00 $154,223.55 $514,031.70 $1,587,724.15
5150 WORKERS'COMP INSURANCE $5,683.42 $3,197.43 $6,328.84 $3,765.69 $4,044.73 $1,500.80 $410.49 $10,595.25 $2,344.49 $10,058.91 $34,400.58 $82,330.63
5160 GROUP HEALTH INSURANCE $0.00 $0.00 $0.00 $0.00 $0.00 $2,188,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,188,000.00
TOTAL 5100-PERSONNEL SERVICES $580,124.30 $905,298.52 $1,863,156.37 $1,106,337.68 $1,188,731.11 $2,495,407.45 $146,215.60 $1,446,750.53 $679,190.89 $1,319,272.09 $4,361,010.17 $16,091,494.71
5200 EDUCATION&TRAINING
5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $0.00 $0.00 $0.00 $0.00 $0.00 $38,130.00 $0.00 $0.00 $0.00 $0.00 $0.00 $38,130.00
5220 TRAINING,SCHOOLS,CONF,AND TRAVEL $0.00 $0.00 $0.00 $0.00 $0.00 $223,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $223,000.00
TOTAL 5200-EDUCATION&TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $261,130.00 $0.00 $0.00 $0.00 $0.00 $0.00 $261,130.00
5300 SERVICES RECEIVED
5310 APPRAISAL REVIEW BOARD $0.00 $0.00 $0.00 $0.00 $0.00 $495,630.00 $0.00 $0.00 $0.00 $0.00 $0.00 $495,630.00
5315 OIL,GAS,HEAVY INDUSTRIAL,AND
UTILITY VALUATION $0.00 $0.00 $0.00 $0.00 $0.00 $200,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $200,000.00
5325 LEGAL SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $650,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $650,000.00
5330 AUDIT&PAYROLL PROCESSING $0.00 $0.00 $0.00 $0.00 $0.00 $55,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,000.00
5340 SUBSCRIPTIONS&CONTRACTS $0.00 $0.00 $179,185.00 $115,500.00 $0.00 $483,100.00 $0.00 $223,691.00 $3,600.00 $8,480.00 $62,566.00 $1,076,122.00
5345 AUTO EXPENSE REIMBURSEMENT $16,650.00 $38,850.00 $8,914.00 $6,427.50 $5,550.00 $0.00 $5,550.00 $111,000.00 $5,550.00 $122,802.00 $444,000.00 $765,293.50
5350 GENERAL INSURANCE $0.00 $0.00 $0.00 $0.00 $0.00 $55,785.26 $0.00 $0.00 $0.00 $0.00 $0.00 $55,785.26
5360 PRINTING SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $215,800.00 $0.00 $0.00 $0.00 $0.00 $0.00 $215,800.00
5370 POSTAGE&FREIGHT $0.00 $0.00 $0.00 $0.00 $0.00 $423,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $423,000.00
5380 LEGAL NOTICES&ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 $10,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $10,500.00
5390 OFFICE SUPPLIES $0.00 $0.00 $0.00 $0.00 $0.00 $64,855.00 $0.00 $0.00 $0.00 $0.00 $0.00 $64,855.00
TOTAL 5300-SERVICES RECEIVED $16,650.00 $38,850.00 $188,099.00 $121,927.50 $5,550.00 $2,653,670.26 $5,550.00 $334,691.00 $9,150.00 $131,282.00 $506,566.00 $4,011,985.76
5400 UTILITIES&MAINTENANCE
5410 OFFICE EQUIPMENT MAINTENANCE $0.00 $0.00 $0.00 $0.00 $0.00 $17,700.00 $0.00 $0.00 $0.00 $0.00 $0.00 $17,700.00
5420 INFORMATION TECHNOLOGY MAINTENANCE $0.00 $0.00 $0.00 $0.00 $2,182,995.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,182,995.00
5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $0.00 $0.00 $0.00 $0.00 $0.00 $85,407.00 $0.00 $0.00 $0.00 $0.00 $0.00 $85,407.00
5440 TELEPHONE $0.00 $0.00 $0.00 $0.00 $0.00 $113,580.00 $0.00 $0.00 $0.00 $0.00 $0.00 $113,580.00
5450 BUILDING&GROUNDS MAINTENANCE $0.00 $0.00 $0.00 $0.00 $0.00 $163,925.00 $0.00 $0.00 $0.00 $0.00 $0.00 $163,925.00
TOTAL 5400-UTILITIES&MAINTENANCE $0.00 $0.00 $0.00 $0.00 $2,182,995.00 $380,612.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,563,607.00
5500 CAPITAL OUTLAY
5510 FURNITURE&EQUIPMENT $1,500.00 $4,500.00 $10,750.00 $8,300.00 $7,300.00 $14,000.00 $1,500.00 $7,000.00 $6,000.00 $6,000.00 $18,000.00 $84,850.00
5520 BUILDING&LAND IMPROVEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00
TOTAL 5500-CAPITAL OUTLAY $1,500.00 $4,500.00 $10,750.00 $8,300.00 $7,300.00 $264,000.00 $1,500.00 $7,000.00 $6,000.00 $6,000.00 $18,000.00 $334,850.00
5600 MISCELLANEOUS
5610 CONTINGENCY $0.00 $0.00 $0.00 $0.00 $0.00 $101,739.00 $0.00 $0.00 $0.00 $0.00 $0.00 $101,739.00
5620 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $73,360.00 $0.00 $0.00 $0.00 $0.00 $0.00 $73,360.00
5630 SEASONAL LABOR $0.00 $0.00 $0.00 $0.00 $0.00 $280,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $280,000.00
TOTAL 5600-MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $455,099.00 $0.00 $0.00 $0.00 $0.00 $0.00 $455,099.00
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 $103,475.16 $0.00 $0.00 $0.00 $0.00 $0.00 $103,475.16
TOTAL 5900-DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $103,475.16 $0.00 $0.00 $0.00 $0.00 $0.00 $103,475.16
TOTALS: $598,274.30 $948,648.52 $2,062,005.37 $1,236,565.18 $3,384,576.11 $6,613,393.87 $153,265.60 $1,788,441.53 $694,340.89 $1,456,554.09 $4,885,576.17 $23,821,641.63
Page 9
GENERAL SUMMARY
2024 2025 INCREASE/
BUDGET % BUDGET % DECREASE o
Total Total Total
PERSONNEL SERVICES $14,164,674.72 70% $16,091,494.71 68% $1,926,819.99 55%
OTHER $6,183,127.01 30% $7,730,146.92 32% $1,547,019.91 45%
TOTAL BUDGET $20,347,801.73 $23,821,641.63 $3,473,839.90
Page 10
2025 BUDGET
5100 - PERSONNEL SERVICES
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5110-SALARIES $9,906,250.00 $11,224,450.00 $1,318,200.00
FULL-TIME SALARIES&SALARY ADJUSTMENTS $11,224,450.00
TOTAL ACCOUNT#5110 $11,224,450.00
ACCT#5120-LONGEVITY PAY $78,870.00 $87,775.00 $8,905.00
DCAD RECOGNIZES CONTINUED SERVICE WITH
LONGEVITY PAY.
TOTAL ACCOUNT#5120 $87,775.00
ACCT#5130-SOCIAL SECURITY(FICA) $815,659.84 $921,214.92 $105,555.08
SOCIAL SECURITY IS CALCULATED ON FULL TIME
SALARIES AND LONGEVITY.
TOTAL ACCOUNT#5130 $921,214.92
ACCT#5140-RETIREMENT(TCDRS) $1,404,755.10 $1,587,724.15 $182,969.05
RETIREMENT IS APPLICABLE ONLY TO FULL-TIME
EMPLOYEES.
TOTAL ACCOUNT#5140 $1,587,724.15
ACCT#5150-WORKERS'COMP INSURANCE $72,559.79 $82,330.63 $9,770.84
THE DISTRICT PAYS WORKERS'COMPENSATION
PREMIUMS ON ALL FULL TIME EMPLOYEES.
TOTAL ACCOUNT#5150 $82,330.63
ACCT#5160-GROUP HEALTH INSURANCE $1,886,580.00 $2,188,000.00 $301,420.00
GROUP HEALTH INSURANCE IS PROVIDED TO ALL
FULL-TIME EMPLOYEES.
TOTAL ACCOUNT#5160 $2,188,000.00
TOTAL 5100-PERSONNEL SERVICES $14,164,674.73 $16,091,494.72 $1,926,819.97
Page 11
2025 BUDGET
5200 - EDUCATION &TRAINING
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5210-MEMBERSHIPS,SUBSC&DUES $35,000.00 $38,130.00 $3,130.00
THIS ACCOUNT IS CHARGED FOR ALL MEMBERSHIPS
AND DUES,AND SUBSCRIPTIONS TO EDUCATIONAL
MEDIA.
TOTAL ACCOUNT#5210 $38,130.00
ACCT#5220-TRAINING-SCHOOLS,CONFERENCES&TRAVEL $162,500.00 $223,000.00 $60,500.00
THIS ACCOUNT IS CHARGED FOR ALL EDUCATIONAL
RELATED TRAINING AND TRAVEL.
TOTAL ACCOUNT#5220 $223,000.00
TOTAL 5200-EDUCATION&TRAINING $197,500.00 $261,130.00 $63,630.00
Page 12
2025 BUDGET
5300 - SERVICES RECEIVED
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5310-APPRAISAL REVIEW BOARD $451,290.00 $495,630.00 $44,340.00
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 $495,630.00
ACCT#5315-OIL,GAS,HEAVY INDUSTRIAL,AND UTILITY VALUATION $190,000.00 $200,000.00 $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 $200,000.00
ACCT#5325-LEGAL SERVICES $500,000.00 $650,000.00 $150,000.00
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 $650,000.00
ACCT#5330-AUDIT&PAYROLL PROCESSING $62,500.00 $55,000.00 ($7,500.00)
THIS BUDGET ITEM IS FOR THE ANNUAL AUDIT
AND FOR PAYROLL PROCESSING.
THIS ACCOUNT IS APPLICABLE ONLY TO THE
OVERHEAD DEPARTMENT.
TOTAL ACCOUNT#5330 $55,000.00
ACCT#5340-SUBSCRIPTIONS&CONTRACTS $1,026,500.00 $1,076,122.00 $49,622.00
THIS BUDGET ITEM IS CHARGED FOR EXPENSES
INCURRED TO OBTAIN OWNERSHIP,SALES AND
VALUE INFORMATION.
TOTAL ACCOUNT#5340 $1,076,122.00
ACCT#5345-AUTO EXPENSE REIMBURSEMENT $683,448.50 $765,293.50 $81,845.00
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 $765,293.50
Page 13
2025 BUDGET
5300 - SERVICES RECEIVED (continued)
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5350-GENERAL INSURANCE $45,626.59 $55,785.26 $10,158.67
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 $55,785.26
ACCT#5360-PRINTING SERVICES $229,400.00 $215,800.00 ($13,600.00)
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 $215,800.00
ACCT#5370-POSTAGE AND FREIGHT $452,800.00 $423,000.00 ($29,800.00)
THIS ITEM IS CHARGED FOR ALL ITEMS THAT ARE
MAILED. THIS ACCOUNT IS APPLICABLE
ONLY TO THE OVERHEAD DEPARTMENT.
TOTAL ACCOUNT#5370 $423,000.00
ACCT#5380-LEGAL NOTICES&ADVERTISING $8,700.00 $10,500.00 $1,800.00
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 $10,500.00
ACCT#5390-OFFICE SUPPLIES $79,300.00 $64,855.00 ($14,445.00)
THE OFFICE SUPPLY BUDGET IS COMPRISED OF
EXPENSES INCURRED FOR TRADITIONAL OFFICE
SUPPLY ITEMS.
TOTAL ACCOUNT#5390 $64,855.00
TOTAL 5300-SERVICES RECEIVED $3,729,565.09 $4,011,985.76 $282,420.67
Page 14
2025 BUDGET
5400 - UTILITIES AND MAINTENANCE
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5410-OFFICE EQUIPMENT MAINTENANCE $17,400.00 $17,700.00 $300.00
MAINTENANCE OF ALL OFFICE EQUIPMENT EXCEPT
THE PRIMARY COMPUTER,PERIPHERAL DEVICES, AND
PERSONAL COMPUTERS IS CHARGED TO THIS ACCOUNT.
TOTAL ACCOUNT#5410 $17,700.00
ACCT#5420-INFORMATION TECHNOLOGY MAINTENANCE $1,329,665.00 $2,182,995.00 $853,330.00
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 $2,182,995.00
ACCT#5430-ELECTRICITY,WATER,SEWER AND SOLID WASTE $81,340.00 $85,407.00 $4,067.00
THIS BUDGET ITEM IS FOR THE DISTRICT'S
UTILITIES. THIS ACCOUNT IS APPLICABLE
ONLY TO THE OVERHEAD DEPARTMENT.
TOTAL ACCOUNT#5430 $85,407.00
ACCT#5440-TELEPHONE $110,656.00 $113,580.00 $2,924.00
THIS BUDGET ITEM IS FOR THE DISTRICT'S TELEPHONE
EXPENSE. THIS ACCOUNT IS APPLICABLE ONLY TO THE
OVERHEAD DEPARTMENT.
TOTAL ACCOUNT#5440 $113,580.00
ACCT#5450-BUILDING AND GROUNDS MAINTENANCE $163,465.00 $163,925.00 $460.00
THIS BUDGET ITEM COMPRISES ALL BUILDING AND
GROUNDS MAINTENANCE. THIS ACCOUNT IS APPLICABLE
ONLY TO THE OVERHEAD DEPARTMENT.
TOTAL ACCOUNT#5450 $163,925.00
TOTAL 5400-UTILITIES AND MAINTENANCE $1,702,526.00 $2,563,607.00 $861,081.00
Page 15
2025 BUDGET
5500 - CAPITAL OUTLAY
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5510-FURNITURE AND EQUIPMENT $93,150.00 $84,850.00 ($8,300.00)
AN ASSET SCHEDULE APPEARS AT THE BACK OF THE
BUDGET.
TOTAL ACCOUNT#5510 $84,850.00
ACCT#5520-BUILDING AND LAND IMPROVEMENTS $0.00 $250,000.00 $250,000.00
AN ASSET SCHEDULE APPEARS AT THE BACK OF THE
BUDGET.
TOTAL ACCOUNT#5520 $250,000.00
TOTAL 5500-CAPITAL OUTLAY $93,150.00 $334,850.00 $241,700.00
Page 16
2025 BUDGET
5600 - MISCELLANEOUS
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5610-CONTINGENCY $89,271.00 $101,739.00 $12,468.00
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 $101,739.00
ACCT#5620-MISCELLANEOUS $64,760.00 $73,360.00 $8,600.00
THIS ACCOUNT IS FOR ITEMS THAT WILL NOT FIT WELL IN
ANOTHER CATEGORY. THIS ACCOUNT IS APPLICABLE ONLY
TO THE OVERHEAD DEPARTMENT.
$73,360.00
ACCT#5630-SEASONAL LABOR $245,000.00 $280,000.00 $35,000.00
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.
$280,000.00
TOTAL ACCOUNT#5630
TOTAL 5600-MISCELLANEOUS $399,031.00 $455,099.00 $56,068.00
Page 17
2025 BUDGET
5900 - DEBT SERVICE
2024 2025 INCREASE OR
CLASSIFICATION BUDGET BUDGET DECREASE
ACCT#5920-EQUIPMENT PAYMENTS $61,354.92 $103,475.16 $42,120.24
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.
$103,475.16
TOTAL ACCOUNT#5920
TOTAL 5900-DEBT SERVICE $61,354.92 $103,475.16 $42,120.24
TOTAL BUDGET $20,347,801.74 $23,821,641.63 $3,473,839.89
Page 18
ORGANIZATIONAL CHART
Fiscal Year 2025
125 FTE's
Denton County
Taxpayers
Denton County Taxing
Entities
Denton CAD Board of
Directors
Taxpayer Liaison Officer Appraisal Review
(2) Chief Appraiser Board
Appraisal Services(77) Support Services(47)
Deputy Chief of Appraisal Deputy Chief of Administration
Director of Business Director of Director of Director of Director Director of
Director of Director of Director of Training Director of Human
Personal Property Commercial Exemptions& Information of Business
Appraisal Appraisal Residential Appraisal GIS/Mapping and Development Resources Assistance Technology Appeals Operations
Supervisor(1) Supervisor(1) 11 Supervisor(4) Supervisor(1) HR Assistant(1)IJ I
Supervisor(1) Supervisor(2) 11 ARB Coord.(1) Finance Asst.(1)
Senior Appraiser(2) Senior Appraiser(2) Senior Appraiser(4) GIS Specialist(2) Senior Ex.Spec.(1) System Admin.(1) Legal Specialist(1) Exec.Asst.(1)
Appraiser(8) Appraiser(7) Appraiser(30) Sr.Map Tech.(2) Ex.Specialist(8) Project Coor.(1) Supp Coord.(1) Maintenance(1)
Support(2) Map Tech.(6) Sr.Asst.Spec.(1) DB Admin(2) Appeals Sup.(2)
Asst.Specialist(11) IT.Specialist(1)
Mail Clerk(1) IT Support(1)
Page 19
Department Position Budgeted Salary Budgeted Budgeted
Benefits Auto
Administration#101 Chief Appraiser $230,000-$241,500 $16,100 $11,100
(4 Positions) (2)Deputy Chief Appraiser $170,000-$178,500 $16,100 $11,100
Director of Human Resources $120,000-$140,000 $16,100 $5,500
Business Operations#100 Director of Business Operations $136,500-$147,000 $16,100 $5,500
(5 Positions) Executive Assistant $80,000-$84,000 $16,100 $5,500
Building and Grounds Maintenance $65,000-$68,250 $16,100 $5,500
(2)Personnel&Finance Asst. $80,000-$84,000 $16,100
Training&Development#106 Director of Training&Development $95,0004125,000 $16,100 $11,100
(1 Position)
Exemptions&Assistance#102 Director of Exemptions&Assistance $136,500-$147,000 $16,100 $5,500
(24 Positions) Supervisor of Exemptions&Assistance $96,000-$114,450 $16,100
Sr.Taxpayer Assistance Specialist $61,000-$64,050 $16,100
(11)Taxpayer Assistance Specialist $41,600-$57,750 $16,100
Sr.Exemption Specialist $60,000-$64,050 $16,100
(8)Exemption Specialist $41,600-$57,750 $16,100
Mail Clerk $35,000-$55,000 $16,100
Mapping#103 Director of GIS/Mapping $135,750-$146,000 $16,100 $5,500
(12 Positions) Supervisor of GIS/Mapping $108,0004115,000 $16,100
GIS Specialist $80,000-$95,000 $16,100
GISAnalyst $71,000-$75,000 $16,100
Sr.Mapping Tech $60,400-$65,000 $16,100
(7)Mapping Tech $49,000-$57,500 $16,100
Information Technology#104 Director of Information Technology $134,500-$147,000 $16,100 $5,500
(9 Positions) (2)Supervisor of Information Technology $115,000-$120,750 $16,100
System Administrator $95,000-$103,950 $16,100
IT Specialist $87,000-$91,350 $16,100
IT Support $65,000-$79,800 $16,100
(2)Database Administrator $70,000-$103,950 $16,100
Project Coordinator $96,000-$103,950 $16,100
Page 20
Commercial#201 Director of Commercial Appraisal $138,000-$146,000 $16,100 $11,100
(12 Positions) Supervisor of Commercial Appraisal $105,0004115,000 $16,100 $11,100
(2)Sr.Commercial Appraiser $92,500-$105,000 $16,100 $11,100
(6)Commercial Appraiser $82,500-$95,000 $16,100 $11,100
(2)Appraisal Support $50,000-$61,000 $16,100
Appeals#202 Director of Appeals $126,500-$140,000 $16,100 $5,500
(6 Positions) TLO/ARB Coordinator $94,800-$103,950 $16,100
Supplement Coordinator $63,000-$70,350 $16,100
(2)Appeals Support $51,710-$70,350 $16,100
Legal Specialist $90,000-$103,950
Business Personal Property#203 Director of BPP Appraisal $135,750-$142,000 $16,100 $11,100
(12 Positions) BPP Supervisor $95,000-$110,000 $16,100 $11,100
(2)BPP Senior Appraiser $91,000-$95,000 $16,100 $11,100
(7)BPP Appraiser $58,000-$90,000 $16,100 $11,100
BPP Appraisal Support $53,200-$57,000 $16,100
Residential#204 Director of Residential Appraisal $139,000-$146,000 $16,100 $11,100
(40 Postitions) (4)Residential Supervisor $95,000-$110,000 $16,100 $11,100
(8)Sr. Residential Appraiser $85,000-$95,000 $16,100 $11,100
(25)Residential Appraiser $62,000-$85,000 $16,100 $11,100
(2)AgricultureAppraiser $58,000-$85,000 $16,100 $11,100
Page 21
2025 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 $8,250.00
(2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $2,500.00
EXEMPTIONS&ASSISTANCE TOTAL= $10,750.00
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)AUDIONIDEO EQUIPMENT $5,000.00
(2)ARB EQUIPMENT $4,000.00
(3)PROJECTORS/PC'S $3,000.00
(4)MISCELLANEOUS $2,000.00
OVERHEAD TOTAL= $ 14,000.00
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 22
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 $15,000.00
(2)MISCELLANEOUS(SCANNERS,STAPLERS,ETC.) $3,000.00
RESIDENTIAL TOTAL= $ 18,000.00
Page 23