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2025-042 DCAD 2026 Proposed Budget
Date: May 2, 2025 Report No. 2025-042 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District (DCAD) 2026 Proposed Budget BACKGROUND: The City received notice of a public hearing on the 2026 Denton Central Appraisal District (DCAD) Proposed Budget. A copy of the notice is attached for review. There will be a public hearing on the proposed budget on May 08, 2025, at 3 p.m. at 3901 Morse Street, Denton, TX. The public hearing notice will be published no later than 10 days before the hearing date per 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 Denton CAD board of directors secretary per TPTC Sec. 6.06(a). If the Council would like to take action on the DCAD Proposed Budget, staff needs to be notified by Tuesday, May 13, to add to the City Council's May 20 agenda. The total 2026 DCAD Proposed Budget is $24,696,576.32, an increase of $874,934.70 from last year’s budget of $23,821,641.62. STAFF CONTACT: Jessica Williams, Chief Financial Officer Jessica.JWilliams@cityofdenton.com REQUESTOR: Staff initiated. PARTICIPATING DEPARTMENTS: Finance Department STAFF TIME TO COMPLETE REPORT: .5 hour Notice Of Public Hearing On Denton Central Appraisal District 2026 Budget The Denton Central Appraisal District will hold a public hearing on a proposed budget for the 2026 fiscal year. The public hearing will be held on May 8, 2025 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.$24,696,576.32 The total amount of increase over the current year's budget.$874,934.70 The number of employees compensated under the proposed budget.125 The number of employees compensated under the current budget.125 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. Angie Cox Secretary of the Board of Directors Denton Central Appraisal District 3911 Morse Street Denton, Texas 76208 (940) 349-3800 1 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change 5100 Personnel Services 5200 Education & Training $16,091,494.70 $16,818,502.40 $727,007.70 5110 5120 5130 5140 5150 5160 $261,130.00 $295,530.00 $34,400.00 5210 Memberships & Dues $38,130.00 $42,530.00 $4,400.00 5220 Training - Schools, Conferences & Travel $223,000.00 $253,000.00 $30,000.00 4.52% 2.79% 16.41% 0.78% 8.21% 14.15% 11.45% 13.17% 11.54% 0.00% 0.00% 20.00% 185.71% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 13.45% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% NEW 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Salaries $11,224,450.00 $11,537,300.00 $312,850.00 Longevity Pay $87,775.00 $102,175.00 $14,400.00 Social Security (FICA)$921,214.92 $928,418.80 $7,203.88 Retirement (TCDRS)$1,587,724.15 $1,718,032.11 $130,307.96 Workers' Comp Insurance $82,330.63 $93,976.49 $11,645.86 Group Health Insurance $2,188,000.00 $2,438,600.00 $250,600.00 TDLR Membership $5,300.00 $5,300.00 $0.00 TAAO Membership $10,500.00 $10,500.00 $0.00 TAAD Membership $2,500.00 $3,000.00 $500.00 IAAO Membership $2,100.00 $6,000.00 $3,900.00 NTCRA Dues $375.00 $375.00 $0.00 SHRM ($219), NTSHRM ($125) Membership $350.00 $350.00 $0.00 GFOAT, TML Memberships $300.00 $300.00 $0.00 GTOT Memberships $0.00 Metro CAD Membership $100.00 $100.00 $0.00 IAAO CEAA Dues $200.00 $200.00 $0.00 Denton/Wise Board of Realtors (MLS Dues)$825.00 $825.00 $0.00 TAAD/IAAO Chapter Membership (2 x $40)$80.00 $80.00 $0.00 Additional Miscellaneous Memberships $15,500.00 $15,500.00 $0.00 Learning Management Software $12,000.00 $12,000.00 $0.00 GIS Mapping Training $0.00 $0.00 $0.00 Customer Service Training $4,500.00 $4,500.00 $0.00 Cyber Security Training $0.00 $0.00 $0.00 CPR / First Aid / AED Training $3,000.00 $3,000.00 $0.00 TAAO Courses & CE's $33,830.00 $33,830.00 $0.00 TAAD Courses & CE's $11,470.00 $11,470.00 $0.00 IAAO Courses/Exams $0.00 $30,000.00 $30,000.00 PSI Exams $5,000.00 $5,000.00 $0.00 Reimbursement for College Tuition $10,000.00 $10,000.00 $0.00 Training & Development $50,500.00 $50,500.00 $0.00 TAAD Conference (plus BOD Members)$45,000.00 $45,000.00 $0.00 TAAO Conference $6,000.00 $6,000.00 $0.00 IAAO Conference $8,500.00 $8,500.00 $0.00 Legislative Update Seminar $7,000.00 $7,000.00 $0.00 Legal Update Seminar $6,500.00 $6,500.00 $0.00 Rural Chief Appraiser Conference $2,500.00 $2,500.00 $0.00 2 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change GIS / Mapping Seminar $10,000.00 $10,000.00 $0.00 HR / Finance Seminar (TWC Conference)$2,500.00 $2,500.00 $0.00 ARB State Training ($50-renewing members/$100-new)$2,600.00 $2,600.00 $0.00 ARB Training with ARB Specialist $2,100.00 $2,100.00 $0.00 Appraisal Review Board $495,630.00 $495,630.00 $0.00 Oil, Gas, Heavy Industrial, and Utility (Wardlaw)$200,000.00 $215,920.00 $15,920.00 Legal Expenses Associated with Defending Values $640,000.00 $750,000.00 $110,000.00 Legal Expenses for ARB to Consult with ARB Attorney $10,000.00 $10,000.00 $0.00 Annual Independent Audit $25,000.00 $25,000.00 $0.00 Payroll Processing by Independent Company $30,000.00 $28,900.00 Dept #102 EA-True Roll $85,000.00 $165,000.00 $80,000.00 Dept #102 EA-QLess $0.00 $0.00 $0.00 Dept #102 EA-WaitWhile $10,000.00 $10,000.00 $0.00 Dept #102 EA-PublicationData.com $1,300.00 $1,300.00 $0.00 Dept #102 EA-Association of Records Management $205.00 $205.00 $0.00 Dept #102 EA-Lexis Nexis $4,680.00 $4,680.00 $0.00 Dept #102 EA-Just Appraised $78,000.00 $0.00 Dept #103 MAP-Just Appraised (Deeds/Permits)$115,500.00 $123,965.00 $8,465.00 Dept #105 OVERHEAD-Texas Co-op Purchasing Program $100.00 $100.00 $0.00 Dept #105 OVERHEAD-Street Level Photography-Cyclomedia $315,000.00 Dept #105 OVERHEAD-Pictometry Aerial Photography $168,000.00 $168,000.00 $0.00 Dept #105 OVERHEAD-Annual BOD Elections $0.00 $700,000.00 $700,000.00 Dept #201 COM-IREM Analysis Publications (Mem Dues)$325.00 $325.00 $0.00 Dept #201 COM-Marshall Valuation Service $731.00 $1,462.00 $731.00 Dept #201 COM-RERC Real Estate Report (Situs AMC)$500.00 $500.00 $0.00 Dept #201 COM-AI "The Appraisal of Real Estate"$185.00 $185.00 $0.00 Dept #201 COM-AI "The Dictionary of RE Appraisal"$175.00 $175.00 $0.00 Dept #201 COM-SourceStrategiesInc "TX Hotel Fact Bk"$300.00 $300.00 $0.00 Dept #201 COM-Appraisal Institute Golf Prop Analysis $75.00 $75.00 $0.00 Dept #201 COM-Costar Valuation Services $32,000.00 $53,000.00 $21,000.00 Dept #201 COM-Real Page (Apartment Lease Network)$7,400.00 $9,150.00 $1,750.00 Dept #201 COM-Cover Lease $0.00 $0.00 $0.00 0.00% 0.00% 0.00% 0.00% 10.72% 0.00% 0.00% 7.96% 7.96% 16.92% 17.19% 0.00% 0.00% 28.70% 94.12% 0.00% 0.00% 0.00% 0.00% 0.00% 7.33% 0.00% 0.00% NEW 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 65.63% 23.65% 0.00% 5300 Services Received $4,011,985.76 $4,442,046.76 $430,061.00 5310 Appraisal Review Board $495,630.00 $495,630.00 $0.00 5315 Oil, Gas, Heavy Industrial, and Utility (Wardlaw)$200,000.00 $215,920.00 $15,920.00 5325 Legal Services $650,000.00 $760,000.00 $110,000.00 5330 Audit & Payroll Services $55,000.00 $53,900.00 5340 Subscriptions & Contracts $1,076,122.00 $1,385,018.00 $308,896.00 ($1,100.00)-2.00% -3.67% -100.00% -100.00% ($1,100.00) ($78,000.00) ($315,000.00) 3 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change Dept #201 COM-Compstak $35,000.00 $0.00 Dept #201 COM-Trepp $67,000.00 $67,000.00 $0.00 Dept #201 COM-Crexi $60,000.00 $60,000.00 Dept #201 COM-Just Appraised $80,000.00 $0.00 Dept #202 APPEALS-Legislative Tracking Portal $3,600.00 $3,600.00 $0.00 Dept #203 BPP-Jim Pritchard - Special Inventory Tax $0.00 $0.00 $0.00 Dept #203 BPP-Vehicle Registration List "Infonation"$7,150.00 $8,500.00 $1,350.00 Dept #203 BPP-Marshall & Swift - BPP Cost Handbook $731.00 $731.00 $0.00 Dept #203 BPP-Aircraft Bluebook.com $599.00 $954.00 $355.00 Dept #203 BPP-Price Digest All Access $0.00 $0.00 $0.00 Dept #203 BPP-Just Appraised $0.00 $0.00 $0.00 Dept #204 RES-Marshall & Swift - Residential Estimator $1,180.00 $1,180.00 $0.00 Dept #204 RES-Marshall & Swift - Res Cost Handbook $355.00 $1,100.00 $745.00 Dept #204 RES-Marshall Valuation Service $731.00 $731.00 $0.00 Dept #204 RES-NADA MFGD Housing Appraisal Guide $300.00 $300.00 $0.00 Dept #204 RES-Eagle Appraisal (AG)$2,500.00 Dept #204 RES-Data Cloud $60,000.00 $0.00 Auto Expense Reimbursement $765,293.50 $765,293.50 $0.00 Liability Coverage-Errors & Omissions (Public Officials)$22,869.60 $22,869.60 $0.00 Liability Coverage-General Liability $9,290.32 $9,290.32 $0.00 Property Coverage-Boiler & Machinery (Computer)-Included $0.00 $0.00 $0.00 Property Coverage-Real & Personal Prop (3911 Morse)$11,837.00 $11,837.00 $0.00 Property Coverage-Real & Personal Prop (3901 Morse)$3,945.00 $3,945.00 $0.00 Property Coverage-Flood & Earthquake $5,306.00 $5,306.00 $0.00 Cyber Liability-2 Million Limit $492.96 $492.96 $0.00 Medical Reimbursement-ARB $2,032.08 $2,032.08 $0.00 Medical Reimbursement-BOD $12.30 $12.30 $0.00 Appraisal Notices (Include Corrected & Agents)$174,000.00 $180,000.00 $6,000.00 Letter Requesting Sales Information $6,000.00 $6,000.00 $0.00 Application for Residential Homestead EX Forms $7,800.00 $7,800.00 $0.00 BPP Rendition Forms $7,000.00 $7,000.00 $0.00 SB2 Postcards $0.00 $0.00 $0.00 Copies for ARB Protest (Impress Graphics)$0.00 $0.00 $0.00 Printing Mineral & Industrial Notices $4,500.00 $4,500.00 $0.00 Copies for ARB Protest $12,000.00 $12,000.00 $0.00 Print, Fold & Insert ARB Materials (Impress Graphics)$0.00 $0.00 $0.00 ($35,000.00) ($80,000.00) ($60,000.00) -100.00% -100.00% -100.00% 0.00% NEW 0.00% 0.00% 18.88% 0.00% 59.27% 0.00% 0.00% 0.00% 209.86% 0.00% 0.00% NEW 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.78% 3.45% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5345 Auto Expense Reimbursement $765,293.50 $765,293.50 $0.00 5350 Auto General Insurance $55,785.26 $55,785.26 $0.00 5360 Printing Service $215,800.00 $221,800.00 $6,000.00 4 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change Misc Printing $4,500.00 $4,500.00 $0.00 Appraisal Notices (Include Corrected & Agents)$256,800.00 $256,800.00 $0.00 Letter Requesting Sales Information $15,000.00 $15,000.00 $0.00 Application for Residential Homestead EX Forms $12,000.00 $12,000.00 $0.00 BPP Rendition Forms $14,000.00 $14,000.00 $0.00 Annual Maintenance on Postage Meter $2,000.00 $2,000.00 $0.00 Mineral & Utility Notices (Wardlaw Postage)$10,000.00 $10,000.00 $0.00 SB2 Postcards $0.00 $0.00 $0.00 General Correspondence (see list in budget doc)$110,400.00 $110,400.00 $0.00 Postage Box Rentals $2,800.00 $2,800.00 $0.00 5380 Legal Notices & Advertising $10,500.00 $6,000.00 Paper-Copiers & Printers $15,120.00 $12,000.00 Envelopes-Mailings from Office $10,260.00 $8,500.00 Envelopes-Return Envelopes $6,825.00 $5,800.00 Misc-Tape/Erasers/Staplers/Pens/Pencils/File Folders/Etc.$8,500.00 $9,000.00 $500.00 Business Cards-New Hires $750.00 $1,000.00 $250.00 Stamps / ARB Signs / Door Signage $5,000.00 $5,000.00 $0.00 Comptroller Publications-Tax Code & Law Books $1,600.00 $1,600.00 $0.00 Certified Laser Forms $0.00 $0.00 $0.00 Xerox Printer Copies $16,800.00 $16,800.00 $0.00 Maintenence on Generators $10,000.00 $6,000.00 Ice Maker Maintenance $2,000.00 $2,000.00 $0.00 Fire Protection Maintenance $2,700.00 $2,700.00 $0.00 Misc Equipment Repairs $3,000.00 $3,000.00 $0.00 Hardware Infrastructure-Firewalls & Switches $27,500.00 $27,500.00 $0.00 Hardware Power-Battery Backup Units (UPS)$34,500.00 $34,500.00 $0.00 Hardware Infrastructure-Cabling and electrical $13,200.00 $13,200.00 $0.00 Hardware Backup-Backup & Storage Maintenance $36,000.00 $36,000.00 $0.00 Hardware Infrastructure-Server Hardware include Nutanix $4,000.00 $4,000.00 $0.00 Hardware Mobile-Field Device Maintenance $48,000.00 $48,000.00 $0.00 Hardware Desktop-Desktop & Laptop Replacements $93,100.00 $93,100.00 $0.00 Hardware Desktop-Monitor Replacements $46,700.00 $46,700.00 $0.00 Hardware Building-Video Surveillance $80,000.00 $80,000.00 $0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -7.95% -20.63% -17.15% -15.02% 5.88% 33.33% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5370 Postage & Freight $423,000.00 $423,000.00 $0.00 5380 Legal Notices & Advertising $10,500.00 $6,000.00 5390 Office Supplies $64,855.00 $59,700.00 $2,563,607.00 $2,233,038.00 5410 Office Equipment & Maintenance $17,700.00 $13,700.00 5420 Information Technology Maintenance $2,182,995.00 $1,844,178.00 ($4,500.00) ($5,155.00) ($330,569.00) ($4,000.00) ($338,817.00) -42.86% -42.86% -12.89% -22.60% -40.00% -15.52% ($4,500.00) ($3,120.00) ($1,760.00) ($1,025.00) ($4,000.00) 5400 Utilities & Maintenance 5 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change Hardware-14 NEW FTE'S X $11,000 $154,000.00 $0.00 Hardware Infrastructure-IP Phone System $0.00 $0.00 $0.00 Services Cloud Services-AWS Storage $39,000.00 $39,000.00 $0.00 Services Cloud Services-AWS Compute $150,000.00 $150,000.00 $0.00 Services Scanning & OCR-Including DocuScan $42,100.00 $42,100.00 $0.00 Services Power-Generator Services & Repairs(From 5410)$36,000.00 $0.00 Services Programing-PACS Upgrades $0.00 $0.00 $0.00 Software-Harris Govern-PACS $370,000.00 $0.00 Software-True Prodigy CAMA $649,330.00 $904,763.00 $255,433.00 Software-Pictometry Interface Maintenance $2,550.00 $2,550.00 $0.00 Software-Microsoft Enterprise Licensing Agreement $148,500.00 $148,500.00 $0.00 Software-Endpoint Protection-Antivirus Maint.$10,600.00 $10,600.00 $0.00 Software-Server Software Maint. - Hive $26,865.00 $26,865.00 $0.00 Software-HelpDesk Maintenance $13,750.00 $16,000.00 $2,250.00 Software-Google Services $29,000.00 $35,000.00 $6,000.00 Software-Cyber Security Upgrades(NEW 2025)$50,000.00 $60,000.00 $10,000.00 Software-Address Pro Certification $3,900.00 $3,900.00 $0.00 Software-QAS Maintenance $4,400.00 $4,400.00 $0.00 Software-GIS Maintenance $15,000.00 $15,000.00 $0.00 Software-New Accounting Software $55,000.00 $2,500.00 3911 Morse $58,317.00 $59,483.00 $1,166.00 3901 Morse $27,090.00 $27,632.00 $542.00 Frontier-Voice PRI $10,440.00 $10,440.00 $0.00 Navitas-Phone $32,400.00 $31,440.00 Charter/Spectrum-Internet $31,200.00 $31,200.00 $0.00 Frontier-Back-up Analog Lines,Faxes & Security Lines $3,120.00 $3,120.00 $0.00 AT&T-Language Interpreting Line $600.00 $800.00 $200.00 Verizon Wireless-Lines for Mobile Devices(iPads)$30,120.00 $30,120.00 $0.00 Misc. Telephone Expense $3,000.00 $3,400.00 $400.00 Vested Networks-ARB Lines $2,700.00 $1,800.00 Bldg Cleaning & Exterminating-Janitorial 2 Buildings $48,000.00 $48,000.00 $0.00 Bldg Cleaning & Exterminating-Janitorial Supplies 2 Buildings $13,200.00 $15,000.00 $1,800.00 Bldg Cleaning & Exterminating-Mo. Exterminating Interior 2 Bldgs $3,000.00 $3,000.00 $0.00 Bldg Cleaning & Exterminating-Special Exterminating Interior 2 Bldgs $970.00 $970.00 $0.00 Bldg Cleaning & Exterminating-Termite Treatment 3901 $485.00 $485.00 $0.00 Bldg Maintenance-A/C & Heat-Monthly Maint 3911 $8,880.00 $8,880.00 $0.00 ($154,000.00) ($36,000.00) ($370,000.00) ($52,500.00) ($960.00) ($900.00) -100.00% -100.00% -100.00% -95.45% -1.11% -2.96% -33.33% 0.00% 0.00% 0.00% 0.00% 0.00% 39.34% 0.00% 0.00% 0.00% 0.00% 16.36% 20.69% 20.00% 0.00% 0.00% 0.00% 2.00% 2.00% 2.00% 0.00% 0.00% 0.00% 33.33% 0.00% 13.33% 7.20% 0.00% 13.64% 0.00% 0.00% 0.00% 0.00% 5430 Electricity, Water, Sewer & Solid Waste $85,407.00 $87,115.00 $1,708.00 5440 Telephone $113,580.00 $112,320.00 5450 Building & Grounds Maintenance $163,925.00 $175,725.00 $11,800.00 ($1,260.00) 6 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change Bldg Maintenance-A/C & Heat-Monthly Maint 3901 $4,800.00 $4,800.00 $0.00 Bldg Maintenance-A/C & Heat-Summer Winter Change Over $2,000.00 $2,000.00 $0.00 Bldg Maintenance-A/C & Heat-Additional Service $8,000.00 $8,000.00 $0.00 Bldg Maintenance-A/C & Heat-Emergency HVAC Repairs $20,000.00 $30,000.00 $10,000.00 Bldg Maintenance-Building, Electrical & Plumbing Maint $12,000.00 $12,000.00 $0.00 Bldg Maintenance-Alarm-Fire Alarm Annual Inspection $1,200.00 $1,200.00 $0.00 Bldg Maintenance-Alarm-Burglar Alarm Maint & Monitoring $2,600.00 $2,600.00 $0.00 Bldg Maintenance-Alarm-Fire Alarm Maint & Monitoring $4,800.00 $4,800.00 $0.00 Bldg Maintenance-Fire Extinguisher Maint $220.00 $220.00 $0.00 Bldg Maintenance-Lock Work $2,000.00 $2,000.00 $0.00 Bldg Maintenance-Total Various Building Repairs $5,000.00 $5,000.00 $0.00 Bldg Maintenance-Roof Repairs $7,500.00 $7,500.00 $0.00 Grounds & Parking Maint-Lawn 3911 $7,920.00 $7,920.00 $0.00 Grounds & Parking Maint-Lawn 3901 $5,400.00 $5,400.00 $0.00 Grounds & Parking Maint-Lawn (Trees Trimmed, Flowers)$3,500.00 $3,500.00 $0.00 Grounds & Parking Maint-Purchase of Flags $250.00 $250.00 $0.00 Grounds & Parking Maint-Striping Parking Lot $1,500.00 $1,500.00 $0.00 Grounds & Parking Maint-Fertilizer & Insecticide $700.00 $700.00 $0.00 Dept 100 Business Operations-Replacement Desk & Chairs $1,000.00 $1,000.00 $0.00 Dept 100 Business Operations-Misc (Scanners,Staplers,Etc.)$500.00 $500.00 $0.00 Dept 106 Training & Development-Replacement Desk & Chairs $1,300.00 $1,300.00 $0.00 Dept 106 Training & Development-Misc (Scanners,Staplers,Etc.)$200.00 $200.00 $0.00 Dept 101 Administration-Replacement Desk & Chairs $2,500.00 $2,500.00 $0.00 Dept 101 Administration-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 Dept 102 Exemptions & Asst-Replacement Desk & Chairs $8,250.00 $8,250.00 $0.00 Dept 102 Exemptions & Asst-Misc (Scanners,Staplers,Etc.)$2,500.00 $2,500.00 $0.00 Dept 103 Mapping-Replacement Desk & Chairs $6,300.00 $6,300.00 $0.00 Dept 103 Mapping-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 Dept 104 Info & Tech-Replacement Desk & Chairs $5,300.00 $5,300.00 $0.00 Dept 104 Info & Tech-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 Dept 105 Overhead-Audio Video Equipment $5,000.00 $5,000.00 $0.00 Dept 105 Overhead-ARB Equipment $4,000.00 $4,000.00 $0.00 Dept 105 Overhead-Projectors/PCs $3,000.00 $3,000.00 $0.00 Dept 105 Overhead-Misc $2,000.00 $2,000.00 $0.00 Dept 201 Commercial-Replacement Desk & Chairs $5,000.00 $5,000.00 $0.00 Dept 201 Commercial-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 Dept 202 Appeals-Replacement Desk & Chairs $4,000.00 $4,000.00 $0.00 Dept 202 Appeals-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 0.00% 0.00% 0.00% 50.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5500 Capital Outlay $334,850.00 $325,850.00 5510 Furniture & Equipment $84,850.00 $75,850.00 ($9,000.00) ($9,000.00) -2.69% -10.61% 7 DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget 2025-2026 Difference % Change Dept 203 BPP-Replacement Desk & Chairs $4,000.00 $4,000.00 $0.00 Dept 203 BPP-Misc (Scanners,Staplers,Etc.)$2,000.00 $2,000.00 $0.00 Dept 204 Residential-Replacement Desk & Chairs $15,000.00 $6,000.00 Dept 204 Residential-Misc (Scanners,Staplers,Etc.)$3,000.00 $3,000.00 $0.00 Building & Land Improvements-New Facility Exploration $250,000.00 $250,000.00 $0.00 Contingency $101,739.00 $119,108.00 $17,369.00 Miscellaneous $2,500.00 $2,500.00 $0.00 Reimbursing Unemployment $7,500.00 $3,000.00 Coffee, Cups, Plates, Kitchen Supplies & Misc.$7,000.00 $7,000.00 $0.00 New Hire Background Checks $1,200.00 $1,200.00 $0.00 Monthly Service Fee - Bank $1,800.00 $1,800.00 $0.00 Monthly Service Fee - Time Clock $10,260.00 $15,600.00 $5,340.00 Employee Perfect Attendance in Protest $0.00 $0.00 $0.00 MVP Per Department $0.00 $0.00 $0.00 Employee Post Protest Gift Certificate $12,900.00 $12,500.00 Employee Holiday Gift Certificates $19,350.00 $18,750.00 Employee Thank You Luncheons $6,000.00 $3,600.00 Employee Service Recognition $2,450.00 $2,000.00 Entity Luncheons $2,400.00 $2,400.00 $0.00 Seasonal Labor (Temp)$260,000.00 $260,000.00 $0.00 Denton PD Officers - Protest Season $20,000.00 $20,000.00 $0.00 Facility Expansion Opportunity Copier Lease (Workroom & Customer Service)$22,620.00 $27,600.00 $4,980.00 Printer Lease $40,476.00 $44,172.00 $3,696.00 Postage Machine Lease $4,389.72 $4,389.72 $0.00 Folder/Inserter Lease $5,028.00 $5,028.00 $0.00 Quadient Lease (New for 2025) Appeals Letters Processing $30,961.44 $30,961.44 $0.00 Reserve Funds 0.00% 0.00% 0.00% 0.00% 0.00% 3.16% 17.07% 17.07% 0.00% 0.00% 0.00% 0.00% 52.05% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 8.38% 0.00% 0.00% 8.38% 22.02% 9.13% 0.00% 0.00% 0.00% 3.67% $728,031.22 3.27% 0 00% ($9,000.00) ($4,500.00) ($400.00) ($600.00) ($2,400.00) ($450.00) $1,561,127.54 $1,708,031.02 -60.00% -4.10% -60.00% -3.10% -3.10% -40.00% -18.37% 5520 Building & Land Improvements $250,000.00 $250,000.00 $0.00 $455,099.00 $469,458.00 $14,359.00 5610 Contingency $101,739.00 $119,108.00 $17,369.00 5620 Miscellaneous $73,360.00 $70,350.00 5630 Seasonal Labor $280,000.00 $280,000.00 $0.00 $103,475.16 $112,151.16 $8,676.00 5910 Facility Expansion Opportunities $0.00 $0.00 5920 Equipment Payments $103,475.16 $112,151.16 $8,676.00 TOTAL $23,821,641.62 $24,696,576.32 $874,934.70 Balance $22,260,514.08 $22,988,545.30 5600 Miscellaneous 5900 Debt Service ($3,010.00) 2024 %2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS 22,988,545.30$ SCHOOL DISTRICTS: S01 ARGYLE ISD 65,674,321.88 2.0842%$479,137.74 S02 AUBREY ISD 39,352,904.49 1.2489%$287,105.54 S03 CARROLLTON-FB ISD 57,743,916.14 1.8326%$421,280.17 S04 CELINA ISD 3,833,678.65 0.1217%$27,969.23 S05 DENTON ISD 378,411,405.76 12.0093%$2,760,762.23 S06 FRISCO ISD 194,933,962.10 6.1864%$1,422,172.57 S07 KRUM ISD 23,764,217.83 0.7542%$173,375.73 S08 LAKE DALLAS ISD 39,650,352.26 1.2583%$289,275.62 S09 LEWISVILLE ISD 638,403,213.58 20.2604%$4,657,574.94 S10 LITTLE ELM ISD 97,843,078.39 3.1052%$713,830.16 S11 NORTHWEST ISD 228,547,521.30 7.2532%$1,667,405.78 S12 PILOT POINT ISD 12,948,005.21 0.4109%$94,464.29 S13 PONDER ISD 14,152,080.10 0.4491%$103,248.81 S14 SANGER ISD 25,375,386.78 0.8053%$185,130.28 S15 ERA ISD 1,363.08 0.0000%$9.94 S16 SLIDELL ISD 667,895.55 0.0212%$4,872.74 S17 PROSPER ISD 54,811,672.58 1.7395%$399,887.51 SCHOOL DISTRICTS TOTALS 1,876,114,975.68 59.5405%$13,687,503.28 G01 DENTON COUNTY 355,813,572.94 11.2921%$2,595,896.05 DENTON CAD 2026 ESTIMATED BUDGET ALLOCATIONS Based on 2024 Certified Levy. Uses $1,708,031.02 from Reserves The 2026 proposed budget allocations are estimated amounts. 2024 Certified levies are used for calculation purposes. Please be aware that allocations will change for each entity based on the increases/decreases to their 2025 actual levies upon certification. 2024 %2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS 22,988,545.30$ CITIES: C26 TOWN OF ARGYLE 5,243,027.85 0.1664%$38,251.37 C01 CITY OF AUBREY 5,417,579.06 0.1719%$39,524.83 C31 TOWN OF BARTONVILLE 1,230,886.43 0.0391%$8,980.13 C02 CITY OF CARROLLTON 67,706,583.01 2.1487%$493,964.44 C49 CITY OF CELINA 7,844,726.08 0.2490%$57,232.48 C03 CITY OF THE COLONY 51,299,340.21 1.6280%$374,262.72 C21 TOWN OF COPPELL 1,146,465.63 0.0364%$8,364.23 C27 TOWN OF COPPER CANYON 1,799,333.55 0.0571%$13,127.33 C04 CITY OF CORINTH 18,804,366.34 0.5968%$137,190.33 C20 CITY OF DALLAS 16,959,752.07 0.5382%$123,732.64 C05 CITY OF DENTON 121,511,703.72 3.8563%$886,508.49 C42 TOWN OF DISH 229,802.25 0.0073%$1,676.56 C30 TOWN OF DOUBLE OAK 1,303,943.09 0.0414%$9,513.13 C47 TOWN OF CORRAL CITY 29,938.96 0.0010%$218.42 C07 TOWN OF FLOWER MOUND 63,454,826.24 2.0138%$462,945.05 C36 CITY OF FORT WORTH 51,610,843.95 1.6379%$376,535.34 C32 CITY OF FRISCO 81,844,800.22 2.5974%$597,112.11 C39 CITY OF GRAPEVINE 306.38 0.0000%$2.24 C22 TOWN OF HACKBERRY 228,478.68 0.0073%$1,666.90 C38 CITY OF HASLET 3,218.15 0.0001%$23.48 C19 TOWN OF HICKORY CREEK 2,634,384.89 0.0836%$19,219.59 C08 CITY OF HIGHLAND VILLAGE 16,892,013.38 0.5361%$123,238.44 C09 CITY OF JUSTIN 6,546,518.74 0.2078%$47,761.20 C18 CITY OF KRUGERVILLE 1,475,331.88 0.0468%$10,763.52 C10 CITY OF KRUM 4,868,975.64 0.1545%$35,522.41 C11 CITY OF LAKE DALLAS 4,339,853.40 0.1377%$31,662.11 C25 CITY OF LAKEWOOD VILLAGE 723,384.86 0.0230%$5,277.57 C12 CITY OF LEWISVILLE 93,286,509.19 2.9605%$680,586.97 C13 TOWN OF LITTLE ELM 47,202,830.20 1.4980%$344,375.96 C45 CITY OF NEW FAIRVIEW 164,216.87 0.0052%$1,198.07 C33 TOWN OF NORTHLAKE 9,669,065.95 0.3069%$70,542.25 C24 CITY OF OAK POINT 5,031,372.81 0.1597%$36,707.20 C14 CITY OF PILOT POINT 4,795,191.43 0.1522%$34,984.10 C29 CITY OF PLANO 7,234,194.18 0.2296%$52,778.25 C15 TOWN OF PONDER 2,371,697.72 0.0753%$17,303.11 C48 CITY OF PROSPER 14,637,192.29 0.4645%$106,788.03 C51 TOWN OF PROVIDENCE VILLAGE 5,894,070.34 0.1871%$43,001.15 C17 CITY OF ROANOKE 11,798,191.28 0.3744%$86,075.63 C16 CITY OF SANGER 9,473,036.62 0.3006%$69,112.09 C34 TOWN OF SHADY SHORES 1,671,648.80 0.0531%$12,195.79 C37 CITY OF SOUTHLAKE 830,182.93 0.0263%$6,056.74 C28 CITY OF TROPHY CLUB 12,005,186.50 0.3810%$87,585.80 C44 CITY OF WESTLAKE 305,951.53 0.0097%$2,232.12 CITIES TOTALS 761,520,923.30 24.1677%$5,555,800.32 2024 %2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS 22,988,545.30$ SPECIAL DISTRICTS: DESD1 DENTON CO ESD #1 7,377,914.46 0.2341%$53,826.78 DESD2 DENTON CO ESD #2 12,814,983.62 0.4067%$93,493.81 ESD2 TROPHY CLUB PID #1 EM SER 568,048.43 0.0180%$4,144.29 W04 CLEARCREEK WATERSHED AUTH 450,938.62 0.0143%$3,289.90 L01 DEN CO LEVY IMPR DIST #1 1,687,558.55 0.0536%$12,311.86 MMD1 HIGHWAY 380 MUN MAN DIST 7,092,775.19 0.2251%$51,746.50 MMD3 NORTHLAKE MUN. MAN. DIST. #1 6,070,403.25 0.1927%$44,287.62 MMD4 NORTHLAKE MUN. MAN. DIST. #2 1,957,465.93 0.0621%$14,281.01 W03 TROPHY CLUB MUD #1 1,252,525.18 0.0398%$9,138.00 W13 DCFWSD #6 8,006,869.87 0.2541%$58,415.43 W17 ELM RIDGE WCID OF DENTON CO 23,919,233.76 0.7591%$174,506.68 W18 DCFWSD #8A 2,988,717.07 0.0949%$21,804.67 W19 DCFWSD #8B 1,743,287.52 0.0553%$12,718.44 W20 DCFWSD #11A 5,358,396.37 0.1701%$39,093.06 W21 DCFWSD #7 8,613,982.86 0.2734%$62,844.72 W22 DENTON CO MUD #4 1,525,676.07 0.0484%$11,130.82 W23 DENTON CO MUD #5 1,496,953.25 0.0475%$10,921.27 W24 FRISCO WEST WCID 5,120,331.65 0.1625%$37,356.22 W25 DCFWSD #11B 3,995,994.92 0.1268%$29,153.43 W26 DCFWSD #4A 864,394.30 0.0274%$6,306.33 W27 OAK POINT WATER CONT. #1 787,016.75 0.0250%$5,741.81 W28 OAK POINT WATER CONT. #2 516,102.66 0.0164%$3,765.31 W29 OAK POINT WATER CONT. #3 675,267.96 0.0214%$4,926.53 W30 SMILEY RD WCID #1 2,298,696.98 0.0730%$16,770.52 W32 DCFWSD #11C 1,535,391.13 0.0487%$11,201.70 W33 NORTH FT WORTH WCID NO 1 282,236.20 0.0090%$2,059.10 W37 BROOKFIELD WCID 2,139,660.99 0.0679%$15,610.25 W38 ALPHA RANCH FWSD NO 1 1,299,063.62 0.0412%$9,477.53 W39 BELMONT FWSD NO 1 8,272,234.86 0.2625%$60,351.44 W41 THE LAKES FWSD 11,781,121.19 0.3739%$85,951.09 W42 CANYON FALLS WCID #2 3,748,775.12 0.1190%$27,349.80 W43 OAK POINT WATER CONT. #4 1,061,972.51 0.0337%$7,747.79 W44 CANYON FALLS MUD NO 1 1,788,452.20 0.0568%$13,047.95 W45 BELMONT FWSD NO 2 3,029,540.22 0.0961%$22,102.51 W47 DENTON CO MUD #6 7,233,175.96 0.2296%$52,770.82 W49 DENTON CO MUD #9 730,515.18 0.0232%$5,329.59 W54 DENTON CO MUD #10 0.00 0.0000%$0.00 W55 BIG SKY MUD 1,403,176.42 0.0445%$10,237.10 W57 DENTON CO MUD NO 8 1,661,426.09 0.0527%$12,121.21 W59 TRADITION MUD DENTON CO NO 2B 2,821,621.88 0.0895%$20,585.60 W63 CLEAR SKY MUD 181,139.48 0.0057%$1,321.53 W66 TALLEY RANCH WCID NO 1 22,139.91 0.0007%$161.53 W67 PRAIRIE OAKS MUD OF DENTON CO 405,457.40 0.0129%$2,958.08 W68 DENTON CO MUD NO 16 329,865.85 0.0105%$2,406.59 W69 LEGENDS RANCH MUD OF DENTON CO 64,099.87 0.0020%$467.65 W70 ROCKY TOP RANCH MUD OF DENTON CO 150,133.04 0.0048%$1,095.32 W74 HIGH POINTE RANCH MUD #1 304,851.89 0.0097%$2,224.10 W77 TRADITION MUD DENTON CO NO 2C 108,610.30 0.0034%$792.38 SPECIAL DISTRICTS TOTALS 157,538,196.53 4.9996%$1,149,345.67 GRAND TOTALS 3,150,987,668.45 100.0000%$22,988,545.30