HomeMy WebLinkAbout2026-034 DCAD FY2027 Proposed BudgetDate: June 1, 2026 Report No. 2026-034
INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District (DCAD) 2027 Proposed Budget
BACKGROUND: The City received notice of a public hearing on the 2027 Denton Central Appraisal District (DCAD) Proposed Budget.
There will be a public hearing on the proposed budget on June 11, 2026, 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, June 16, to determine if a special called meeting is needed.
The total 2027 DCAD Proposed Budget is $25,380,559.54, an increase of $683,983.22, or
approximately 2.77%, over last year’s budget of $24,696,576.32. ATTACHMENTS:
2027 DCAD Proposed Budget
STAFF CONTACT: Aimée Kaslik, Chief Strategic Officer
Aimee.Kaslik@cityofdenton.com
STAFF CONTACT: Staff initiated.
PARTICIPATING DEPARTMENTS: Office of Strategy, Budget, and Performance (City Manager’s Office)
STAFF TIME TO COMPLETE REPORT:
0.5 hour
Denton Central Appraisal District | FY 2027 Proposed Budget 2
DENTON CENTRAL APPRAISAL DISTRICT
FY 2027 PROPOSED BUDGET
Strategic Operations | Fiscal Stewardship | Public Service
Denton Central Appraisal District | FY 2027 Proposed Budget 3
Our Mission
To serve the taxpayers and taxing entities of Denton County through accurate, equitable, and
uniform property appraisal, professional exemption administration, and responsive public
service.
Our Vision
To be a trusted leader in property appraisal administration - recognized for operational
excellence, transparency, innovation, and service-centered professionalism.
Our Core Operating Values
The following core operating values guide the culture, expectations, and public service
responsibilities of Denton Central Appraisal District as a professional local government organization
serving a rapidly growing county.
Work Together: We promote collaboration, professional respect, and open communication.
Ethics: We uphold integrity, objectivity, and public trust in every aspect of our work.
Service: We serve citizens, taxing units, and one another with professionalism and responsiveness.
Excellence: We pursue accuracy, uniformity, quality, and continuous improvement.
Responsibility: We accept accountability for our decisions, work, and statutory obligations.
Value People: We respect individual contributions and support an environment for success.
Education: We remain committed to training, public understanding, and informed decision-making.
Denton Central Appraisal District | FY 2027 Proposed Budget 4
Table of Contents
Letter of Transmittal..............................................................................................................................................................................6
Organizational Chart .............................................................................................................................................................................7
Board of Directors.................................................................................................................................................................................8
Key Staff ...............................................................................................................................................................................................9
Budget Phases .................................................................................................................................................................................... 10
1. Planning and Priorities ................................................................................................................................................................ 10
2. Departmental Input .................................................................................................................................................................... 10
3. Executive Review ........................................................................................................................................................................ 10
4. Board Workshop ......................................................................................................................................................................... 10
5. Preliminary Budget...................................................................................................................................................................... 10
6. Public Hearing and Adoption ....................................................................................................................................................... 10
7. Allocation and Implementation ................................................................................................................................................... 10
FY 2027 Budget Calendar .................................................................................................................................................................... 11
Denton County ................................................................................................................................................................................... 12
Role of the Appraisal District ............................................................................................................................................................... 14
Core appraisal district responsibilities ............................................................................................................................................ 14
History and Background of Denton Central Appraisal District .............................................................................................................. 15
The Local Economy and Demographics............................................................................................................................................... 16
Economic Data ................................................................................................................................................................................... 16
Around Denton County ....................................................................................................................................................................... 17
Historic Denton and the Downtown Square .................................................................................................................................... 17
Higher Education ............................................................................................................................................................................ 17
Lake Lewisville and Lake Ray Roberts ............................................................................................................................................. 17
North Texas Growth Corridor .......................................................................................................................................................... 17
Regional Access ............................................................................................................................................................................. 17
Major Attractions and Community Life ............................................................................................................................................ 17
Denton Central Appraisal District Fact Sheet ...................................................................................................................................... 18
Organizational Strategic Plan .............................................................................................................................................................. 20
1. Operational Capacity and Service Delivery .................................................................................................................................. 20
2. Workforce Stability and Professional Development ..................................................................................................................... 20
3. Technology Modernization and Data Quality ............................................................................................................................... 20
4. Public Communication and Transparency ................................................................................................................................... 20
5. Facilities and Long-Term Infrastructure ....................................................................................................................................... 20
6. Compliance, Risk Management, and Governance ....................................................................................................................... 20
Reappraisal ........................................................................................................................................................................................ 21
Major reappraisal activities ............................................................................................................................................................. 21
Denton Central Appraisal District | FY 2027 Proposed Budget 5
Valuation methods by property type................................................................................................................................................ 21
Reappraisal Plan Calendar / Departmental Overview .......................................................................................................................... 21
Accounting Basis and Internal Controls .............................................................................................................................................. 22
Fund balance and reserve position ................................................................................................................................................. 22
Budget Surplus / Reserve Policy ...................................................................................................................................................... 22
Property Taxes in the State of Texas .................................................................................................................................................... 23
Role of the Appraisal District........................................................................................................................................................... 23
Property Taxes at Work ................................................................................................................................................................... 23
Property Tax Calendar .................................................................................................................................................................... 23
Total Expenditure Budget – Category Summary ................................................................................................................................... 25
Budget Summary - Category ............................................................................................................................................................... 26
Proposed Capital Expenditures and Technology Hardware.................................................................................................................. 28
Capital Outlay - 5500 ...................................................................................................................................................................... 28
Technology Hardware and Infrastructure - 5420 .............................................................................................................................. 28
Appraisal Value and Levy Historical Data ............................................................................................................................................ 29
Revenue Totals ................................................................................................................................................................................... 30
Revenue Sources ................................................................................................................................................................................ 30
Taxing Unit Allocations........................................................................................................................................................................ 31
County ........................................................................................................................................................................................... 31
School Districts .............................................................................................................................................................................. 31
Cities .............................................................................................................................................................................................. 31
Special Districts ............................................................................................................................................................................. 32
Personnel ........................................................................................................................................................................................... 35
Personnel Budget - By Department ..................................................................................................................................................... 36
Personnel Benefit Assumptions .......................................................................................................................................................... 37
Notice of Public Hearing ..................................................................................................................................................................... 38
Taxpayer Impact Statement ................................................................................................................................................................ 39
Budget Adoption Resolution ............................................................................................................................................................... 40
Certificate of Budget Adoption ............................................................................................................................................................ 41
Denton Central Appraisal District | FY 2027 Proposed Budget 6
Letter of Transmittal
To: Presiding Officers of Participating Taxing Units and the DCAD Board of Directors
From: Don Spencer, Chief Appraiser
Subject: Fiscal Year 2027 Proposed Budget
Attached for your review is the Denton Central Appraisal District FY 2027 Proposed Budget. The proposed budget
totals $25,380,560, representing an increase of $683,983 over the FY 2026 budget. The proposed allocation pool
for participating taxing units is $24,555,560 after applying a $500,000 reserve offset and $325,000 in projected
other income.
The development of this budget followed a deliberate and conservative approach. The Board of Directors and
district leadership reviewed long-term staffing needs, public communication expectations, technology
requirements, facility constraints, and the recommendations contained in the district’s strategic and operational
planning work. This proposal does not attempt to implement every long-term recommendation in a single year;
rather, it establishes a measured operating plan that supports current service levels while preparing the district for
continued growth.
A primary driver of the FY 2027 budget is personnel. The budget includes 128 budgeted FTEs and reflects targeted
staffing changes designed to support statutory deadlines, taxpayer service, data quality, facilities support, and
public-facing communication demands. This budget proposal includes two Residential Support positions, a Public
Information/Data Support Analyst position within Information Technology, an E&A Database Coordinator position,
and the transition of one existing E&A vacancy to Business Operations as an additional Building & Grounds
Maintenance position.
Personnel services remain the largest budget category at approximately $17.5 million. This includes salaries with
3% consideration for merit, payroll taxes, retirement, workers compensation, longevity, and group health
insurance. Dental and vision assumptions have been annualized in the personnel model so that benefit costs are
reflected consistently with the medical insurance assumption.
Technology remains another important operational priority. The district continues to rely on CAMA, GIS, workflow,
security, and public-facing technology systems to support appraisal operations, exemption administration, ARB
support, public records, and taxing unit reporting. The budget continues to fund core maintenance and support
while recognizing the growing importance of data integrity and digital service delivery.
Facilities planning also remains an important future consideration. The district’s current operational footprint
continues to experience pressure from staffing needs, public traffic, records retention, protest operations, and
meeting/hearing requirements. While this budget does not commit the district to a specific facility solution, it
recognizes the need for continued long-term facilities evaluation and planning.
The FY 2027 proposal also recognizes the increasing importance of public communication. The appraisal district
operates in a complex environment where taxpayers, taxing entities, elected officials, and the media need clear,
timely, and accurate information. The addition of public information support is intended to strengthen
communication capacity while remaining integrated with the district’s data and technology infrastructure.
This budget strikes a responsible balance between effectiveness and efficiency. The Denton Central Appraisal
District must maintain accurate and equitable appraisals, meet statutory deadlines, support taxpayers and taxing
units, and prepare for continued growth while remaining mindful of the funding impact on participating
jurisdictions.
I appreciate the continued support, engagement, and input of the Board of Directors, participating taxing units,
district leadership, and staff throughout this budget process.
Respectfully submitted,
Denton Central Appraisal District | FY 2027 Proposed Budget 7
Don Spencer, RPA, CCA
Chief Appraiser
Organizational Chart
FY 2027 organizational structure. Detailed departmental positions are summarized later in this document.
Denton Central Appraisal District | FY 2027 Proposed Budget 8
Board of Directors
Alex Buck Chairman - Place 6 place6@dentoncad.com
Angie Cox Vice Chairman - Place 1 place1@dentoncad.com
Rick Guzman Secretary - Place 3 place3@dentoncad.com
Rich Olson Member - Place 2 place2@dentoncad.com
Buddy Bonner Member - Place 4 place4@dentoncad.com
James Lawrence Member - Place 5 place5@dentoncad.com
Mike Hennefer Member - Place 7 place7@dentoncad.com
Charles Stafford Member - Place 8 place8@dentoncad.com
Dawn Waye Member / Ex Officio - Place 9 place9@dentoncad.com
Denton Central Appraisal District | FY 2027 Proposed Budget 9
Key Staff
Don Spencer Chief Appraiser Administration
Jeanne Ashlock Deputy of Administration Administration
Chris Littrell Deputy of Appraisal Administration
Bea Lorne Director of Appeals Appeals
Michelle Landberg Director of BPP BPP
Kim Collins Director of Business Operations Business Operations
Chuck Saling Director of Commercial Commercial
Rebecca Townsend Director of Exemptions & Assistance Exemptions & Assistance
David Steele Director of Information Technology Information Technology
Jonathan Martin Director of Mapping Mapping
Matt Fitch Director of Residential Residential
Mike Jones Director of Training & Development Training & Development
Denton Central Appraisal District | FY 2027 Proposed Budget 10
Budget Phases
1. Planning and Priorities
District leadership reviews statutory requirements, operational needs, Board priorities, strategic plan
recommendations, and known cost drivers.
2. Departmental Input
Departments identify staffing, technology, training, contract, and operating needs for the upcoming fiscal year.
3. Executive Review
The Chief Appraiser, Administration and Business Operations review department requests, evaluate funding
assumptions, and prepare a working proposal.
4. Board Workshop
The Board of Directors reviews budget assumptions, major drivers, long-term planning issues, and potential
funding strategies.
5. Preliminary Budget
A preliminary budget is prepared for consideration and distribution to participating taxing units in accordance with
statutory requirements.
6. Public Hearing and Adoption
The Board conducts required budget proceedings and considers final adoption of the annual budget.
7. Allocation and Implementation
After adoption, the budget is allocated among participating taxing units and implemented through the District’s
financial controls and purchasing procedures.
Denton Central Appraisal District | FY 2027 Proposed Budget 11
FY 2027 Budget Calendar
Date / Timeframe Action
Fall 2025 Long-range planning, strategic plan development, and operational needs
assessment
January - March 2026 Departmental budget review, staffing assumptions, and preliminary financial
modeling
April - May 2026 Budget workshop preparation; financial audit and prior-year results reviewed
May 2026 Board Budget Workshop and direction on reserve offset, staffing, public
communication consulting, and facility planning
June 2026 FY 2027 Public hearing and budget adoption
June / July 2026 Entity review period
September / October 2026 Entity allocations finalized and distributed
Denton Central Appraisal District | FY 2027 Proposed Budget 12
Denton County
Denton Central Appraisal District | FY 2027 Proposed Budget 13
Denton County is one of the most dynamic growth areas in Texas, situated within the Dallas-Fort Worth
metropolitan region and anchored by a diverse mix of established cities, growing towns, educational institutions,
major transportation corridors, lakes, employment centers, and residential communities.
The county includes rapidly growing suburban communities, historic town centers, major master-planned
developments, agricultural and rural areas, commercial corridors, and regional destinations. This diversity of land
use and property type directly affects the appraisal district’s operational environment and creates a tax base that
includes residential, commercial, industrial, business personal property, mineral, utility, agricultural, and special
inventory accounts.
Denton County’s growth affects nearly every part of the appraisal cycle: parcel creation, deed processing, building
permit review, field inspections, market analysis, exemption administration, protest volume, public assistance,
and certification. As the county grows, DCAD’s workload expands not only in number of accounts, but also in
complexity.
Denton Central Appraisal District | FY 2027 Proposed Budget 14
Role of the Appraisal District
Appraisal districts were created by the Texas Legislature to provide independent, centralized property appraisal for
ad valorem taxation. The appraisal district’s responsibility is to determine market value and administer exemptions
in accordance with the Texas Property Tax Code. The appraisal district does not set tax rates, collect taxes, or
determine how tax revenue is spent.
DCAD appraises property for participating taxing units throughout Denton County. Those taxing units use the
certified appraisal roll to calculate taxes based on tax rates adopted by their governing bodies. The separation
between appraisal and tax-rate adoption is an important part of the Texas property tax system.
The Texas Constitution and Texas Property Tax Code require property to be appraised at market value unless
otherwise provided by law. DCAD uses generally accepted mass appraisal methods, market data, property
characteristics, and statistical testing to support equal and uniform appraisal outcomes.
Core appraisal district responsibilities
• Appraise taxable property at market value unless otherwise provided by law.
• Administer exemptions and special valuations authorized by state law.
• Maintain ownership, situs, mapping, and property characteristic records.
• Support the Appraisal Review Board process.
• Provide certified appraisal rolls and related data to taxing units.
• Comply with statutory deadlines and oversight requirements.
Denton Central Appraisal District | FY 2027 Proposed Budget 15
History and Background of Denton Central Appraisal District
Denton Central Appraisal District was created as part of the statewide property tax reforms enacted by the Texas
Legislature in 1979 and began operations in 1980. The district is a political subdivision of the State of Texas
governed by the Texas Property Tax Code.
The district is governed by a nine-member Board of Directors. The Chief Appraiser is appointed by the Board of
Directors and serves as the chief administrator and chief executive officer of the appraisal district. DCAD’s
responsibilities include local property tax appraisal, exemption administration, appraisal roll development,
Appraisal Review Board support, and service to participating taxing units and property owners across Denton
County.
Over time, the district’s operating environment has changed substantially. Denton County’s population growth,
development activity, protest volume, legislative changes, technology requirements, and service expectations
have expanded the scale and complexity of appraisal district operations.
Denton Central Appraisal District | FY 2027 Proposed Budget 16
The Local Economy and Demographics
Denton County continues to experience sustained population growth, residential development, commercial
expansion, and increasing demand for public infrastructure and services. Its location within the Dallas-Fort Worth
region, access to major transportation corridors, higher education institutions, employment centers, healthcare,
logistics, retail, and professional services contribute to a diverse and expanding local economy.
These economic and demographic conditions directly affect the operating environment of the Denton Central
Appraisal District. Growth in population, housing, business activity, and property development increases the
volume and complexity of appraisal work, exemption administration, ownership records, mapping, data
maintenance, protest activity, and taxpayer assistance.
Economic Data
Denton Central Appraisal District | FY 2027 Proposed Budget 17
Around Denton County
Denton County’s identity is shaped by a mix of historic communities, fast-growing cities, regional destinations,
higher education, lakes, entertainment venues, and major transportation corridors. This section should add
community context and visual interest while reinforcing why the appraisal district serves a diverse and rapidly
changing county.
Historic Denton and the Downtown Square
County seat, cultural center, historic courthouse square, restaurants, entertainment, and civic identity.
Higher Education
University of North Texas, Texas Woman’s University and North Central Texas College contribute to workforce,
culture, housing demand, and regional identity.
Lake Lewisville and Lake Ray Roberts
Major recreational assets and waterfront communities that contribute to residential and commercial development
patterns.
North Texas Growth Corridor
Communities such as Frisco, Little Elm, Prosper, Celina, Aubrey, and surrounding areas continue to experience
major residential and commercial growth pressures.
Regional Access
Denton County benefits from proximity to Love Field, DFW and Alliance Airports, I-35E/I-35W, U.S. 380, and major
employment centers across North Texas.
Major Attractions and Community Life
Texas Motor Speedway, parks, trails, festivals, town centers for shopping and entertainment, and master-planned
communities help define the county’s quality of life.
Denton Central Appraisal District | FY 2027 Proposed Budget 18
Denton Central Appraisal District Fact Sheet
Denton Central Appraisal District | FY 2027 Proposed Budget 19
ORGANIZATIONAL PLANS
Denton Central Appraisal District | FY 2027 Proposed Budget 20
Organizational Strategic Plan
The FY 2027 Proposed Budget is presented in the context of the District’s broader strategic and operational
planning work. DCAD’s planning efforts recognize that Denton County growth is increasing the scale, complexity,
and public visibility of appraisal district operations. The budget does not attempt to implement every long-range
initiative at once; rather, it supports near-term stabilization while keeping the District aligned with longer-term
operational priorities.
1. Operational Capacity and Service Delivery
Strengthen staffing, workflow, and service capacity to meet statutory deadlines and public expectations.
2. Workforce Stability and Professional Development
Support recruitment, retention, training, leadership development, and a sustainable staffing model.
3. Technology Modernization and Data Quality
Improve system reliability, data integrity, GIS capabilities, public access, cybersecurity readiness, and workflow
automation.
4. Public Communication and Transparency
Improve taxpayer education, entity communication, and public understanding of the appraisal district’s statutory
role.
5. Facilities and Long-Term Infrastructure
Evaluate long-term office, hearing, storage, technology, and public service space needs with a professional facility
planning approach.
6. Compliance, Risk Management, and Governance
Maintain strong statutory compliance, financial controls, audit readiness, PVS/MAP performance, and governance
support.
Denton Central Appraisal District | FY 2027 Proposed Budget 21
Reappraisal
Texas Property Tax Code Sections 6.05(i) and 25.18 require appraisal districts to develop and implement a written
plan for the periodic reappraisal of property within the district. DCAD’s 2025-2026 Reappraisal Plan describes the
District’s statutory responsibilities, reappraisal activities, valuation methods, data collection practices, and
performance analysis framework.
DCAD’s current policy is to conduct a general reappraisal of real and business personal property annually. The
District also conducts field review, office review, sales verification, market area analysis, ratio studies, valuation
model updates, and final performance testing to support appraisal accuracy and uniformity.
Major reappraisal activities
• Identify properties through physical inspection or reliable sources such as deeds, plats, aerial imagery, maps,
surveys, and property sketches.
• Identify and update relevant property characteristics in the appraisal records.
• Define market areas and evaluate whether market boundaries remain appropriate.
• Identify property characteristics affecting value, including location, physical attributes, legal and economic
attributes, and restrictions.
• Develop and calibrate appraisal models reflecting market relationships.
• Apply models to properties being appraised and review results for accuracy and uniformity.
• Conduct ratio studies and performance analysis in accordance with applicable mass appraisal standards.
Valuation methods by property type
The Reappraisal Plan includes separate valuation discussions for residential property, commercial property, and
business personal property. These sections describe appraisal resources, data collection, highest and best use
analysis, sales verification, cost and income model review, depreciation, market adjustment, ratio studies, and
management review procedures.
Reappraisal Plan Calendar / Departmental Overview
Denton Central Appraisal District | FY 2027 Proposed Budget 22
Accounting Basis and Internal Controls
DCAD maintains its financial records and prepares its annual financial statements in accordance with generally
accepted accounting principles applicable to governmental entities. The district maintains a single governmental
fund - the General Fund - used to account for the acquisition and use of spendable financial resources and related
liabilities.
The district adopts an annual appropriated budget for the General Fund. The budget is legally adopted by the Board
of Directors and serves as the basis for determining annual assessments to participating taxing jurisdictions. The
Chief Appraiser is authorized to transfer amounts between departments within the General Fund; however,
revisions that alter total General Fund expenditures require Board approval and applicable statutory procedures.
The 2025 Annual Financial Report reported total general fund balance of $13,123,512 as of December 31, 2025, an
increase of $2,865,103 over the prior year. The audit also reported actual 2025 expenditures of $19,846,402, which
were $3,975,240 less than the 2025 budget, and actual 2025 revenues of $22,711,505, which were $450,991 more
than budgeted revenues.
The district’s governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Under this basis, revenues are recognized when
they are both measurable and available, and expenditures are recorded when the related fund liability is incurred.
The government-wide financial statements are reported using the economic resources measurement focus and
the accrual basis of accounting. These statements present information on all activities of the district and provide a
broader view of assets, liabilities, deferred inflows/outflows, and net position.
Fund balance and reserve position
The district’s reserve position supports operational continuity, statutory responsibilities, unusual legal services,
facility needs, entity allocation stabilization, future TCDRS payments, disaster recovery, and contingencies. The FY
2027 Proposed Budget includes a planned reserve offset of $500,000 to reduce the funding impact on participating
taxing entities.
Budget Surplus / Reserve Policy
It is the policy of the Board of Directors of the Denton Central Appraisal District that if the total amount of payments
made and/or due to be paid each year by the taxing units participating in a given fiscal year exceeds the amount
actually spent or obligated to be spent during such fiscal year for which payments were made, such excess amount
may be appropriated to a designated reserve and thereby obligated to be spent as approved by the Board of
Directors. Should a designated reserve not be provided or the surplus funds otherwise not obligated, said surplus
funds shall be refunded to the entities in accordance with state law.
Denton Central Appraisal District | FY 2027 Proposed Budget 23
Property Taxes in the State of Texas
Texas local governments rely on property taxes to fund public schools, cities, counties, community colleges,
hospital districts, emergency service districts, and other local services. The property tax system separates
valuation, rate-setting, tax collection, and budget decisions among different public bodies.
Appraisal districts determine taxable property values and administer exemptions. Taxing units adopt budgets and
tax rates. Tax assessor-collectors calculate, bill, and collect taxes. Property owners have statutory rights to receive
notice, apply for exemptions, protest appraised values or exemption determinations, and appeal decisions through
established procedures.
Role of the Appraisal District
The appraisal district’s role is to appraise property and administer exemptions in accordance with law. DCAD does
not set tax rates or determine the amount of tax revenue collected by taxing units.
Property Taxes at Work
Property taxes fund local services such as public education, public safety, roads, libraries, parks, emergency
services, healthcare districts, and other local government operations. Each taxing unit determines its own budget
and tax rate through its governing body.
Property Tax Calendar
Denton Central Appraisal District | FY 2027 Proposed Budget 24
BUDGETED EXPENDITURES
Denton Central Appraisal District | FY 2027 Proposed Budget 25
Total Expenditures – Category Summary
The FY 2027 Proposed Budget totals $25,380,560. Personnel services is 69% of the budget, reflecting the labor-
intensive nature of appraisal administration, taxpayer assistance, exemption processing, protest support,
technology, and operational management.
Category FY 2026 Budget FY 2027 Proposed $ Change % Change
5100 Personnel Services $16,818,502 $17,544,750 $726,248 4.3%
5200 Education &
Training $295,530 $255,289 $-40,241 -13.6%
5300 Services Received $4,442,047 $4,407,984 $-34,063 -0.8%
5400 Utilities &
Maintenance $2,233,038 $2,216,510 $-16,528 -0.7%
5500 Capital Outlay $325,850 $308,500 $-17,350 -5.3%
5600 Miscellaneous $469,458 $543,132 $73,674 15.7%
5900 Debt Service $112,151 $104,394 $-7,757 -6.9%
TOTAL $24,696,576 $25,380,560 $683,983 2.8%
FY 2027 proposed budget by major expenditure category.
Denton Central Appraisal District | FY 2027 Proposed Budget 26
Budget Summary / Category
Category FY 2026 Budget FY 2027 Proposed $ Change % Change
5100 Personnel Services $16,818,502 $17,544,750 $726,248 4.3%
5110 Salaries $11,537,300 $12,065,765 $528,465 4.6%
5120 Longevity Pay $102,175 $95,195 $-6,980 -6.8%
5130 Social Security
(FICA) $928,419 $988,858 $60,440 6.5%
5140 Retirement
(TCDRS) $1,718,032 $1,680,413 $-37,619 -2.2%
5150 Workers' Comp
Insurance $93,976 $38,500 $-55,477 -59.0%
5160 Group Health
Insurance $2,438,600 $2,676,019 $237,419 9.7%
5200 Education &
Training $295,530 $255,289 $-40,241 -13.6%
5210 Memberships &
Dues $42,530 $42,930 $400 0.9%
5220 Training - Schools,
Conferences & Travel $253,000 $212,359 $-40,641 -16.1%
5300 Services Received $4,442,047 $4,407,984 $-34,063 -0.8%
5310 Appraisal Review
Board $495,630 $495,630 $0 0.0%
5315 Oil, Gas, Heavy
Industrial, and Utility
(Wardlaw)
$215,920 $236,716 $20,796 9.6%
5325 Legal Services $760,000 $1,260,000 $500,000 65.8%
5330 Audit & Payroll
Services $53,900 $59,000 $5,100 9.5%
5340 Subscriptions &
Contracts $1,385,018 $797,223 $-587,795 -42.4%
5345 Auto Expense
Reimbursement $765,294 $765,294 $0 0.0%
5350 Auto General
Insurance $55,785 $56,149 $364 0.7%
5360 Printing Service $221,800 $230,672 $8,872 4.0%
5370 Postage & Freight $423,000 $444,150 $21,150 5.0%
5380 Legal Notices &
Advertising $6,000 $5,000 $-1,000 -16.7%
5390 Office Supplies $59,700 $58,150 $-1,550 -2.6%
Denton Central Appraisal District | FY 2027 Proposed Budget 27
Category FY 2026 Budget FY 2027 Proposed $ Change % Change
5400 Utilities &
Maintenance $2,233,038 $2,216,510 $-16,528 -0.7%
5410 Office Equipment &
Maintenance $13,700 $11,200 $-2,500 -18.2%
5420 Information
Technology Maintenance $1,844,178 $1,823,684 $-20,494 -1.1%
5430 Electricity, Water,
Sewer & Solid Waste $87,115 $95,011 $7,896 9.1%
5440 Telephone $112,320 $118,622 $6,302 5.6%
5450 Building & Grounds
Maintenance $175,725 $167,993 $-7,732 -4.4%
5500 Capital Outlay $325,850 $308,500 $-17,350 -5.3%
5510 Furniture &
Equipment $75,850 $58,500 $-17,350 -22.9%
5520 Building & Land
Improvements $250,000 $250,000 $0 0.0%
5600 Miscellaneous $469,458 $543,132 $73,674 15.7%
5610 Contingency $119,108 $123,482 $4,374 3.7%
5620 Miscellaneous $70,350 $74,650 $4,300 6.1%
5630 Seasonal Labor $280,000 $345,000 $65,000 23.2%
5900 Debt Service $112,151 $104,394 $-7,757 -6.9%
5920 Equipment
Payments $112,151 $104,394 $-7,757 -6.9%
TOTAL $24,696,576 $25,380,560 $683,983 2.8%
Denton Central Appraisal District | FY 2027 Proposed Budget 28
Proposed Capital Expenditures and Technology Hardware
Texas Property Tax Code Section 6.06 requires an appraisal district budget to include each proposed capital expenditure. The
following schedules identify the FY 2027 capital outlay items and technology hardware/infrastructure items included in the
proposed budget. Technology hardware is presented separately because several hardware purchases are budgeted within the
Information Technology maintenance account rather than the formal 5500 Capital Outlay account.
Capital Outlay - 5500
Budget Line Description FY 2027 Budget
5510 Furniture & Equipment $58,500
5520 Building & Land Imp. / Facility Planning $250,000
Total Capital Outlay $308,500
Note: The Building & Land Improvements / Facility Planning line reflects planning and facility-related capital needs currently budgeted within
capital outlay. Detailed project scope may be refined as facility planning progresses.
Technology Hardware and Infrastructure - 5420
The following hardware and infrastructure items are included within the Information Technology maintenance budget. They
represent capital-type equipment, replacement, or infrastructure purchases supporting district operations.
Description FY 2027 Budget
Hardware Infrastructure - Firewalls & Switches $60,000
Hardware Power - Battery Backup Units (UPS) $7,000
Hardware Infrastructure - Cabling and Electrical $14,500
Hardware Backup - Backup & Storage Maintenance $40,000
Hardware Infrastructure - Server Hardware including Nutanix $4,500
Hardware Mobile - Field Device Maintenance $36,000
Hardware Desktop - Desktop & Laptop Replacements $51,000
Hardware Desktop - Monitor Replacements $50,000
Hardware Building - Video Surveillance $10,000
Hardware - New FTE Startup Equipment $44,000
Total Technology Hardware and Infrastructure $317,000
Denton Central Appraisal District | FY 2027 Proposed Budget 29
Appraisal Value and Levy Historical Data
The historical data shown above reflects Denton County’s continued growth in both market value and taxable
value over the last several appraisal years. Certified market value increased from approximately $142.1 billion
in 2021 to approximately $251.7 billion in 2025, with the 2026 preliminary totals reflecting continued growth to
approximately $277.7 billion. Taxable value followed a similar trend, increasing from approximately $122.1
billion in 2021 to approximately $207.4 billion in 2025, with 2026 preliminary taxable value currently estimated
at approximately $238.4 billion.
Parcel counts have increased reflecting ongoing residential, commercial, and business personal property
growth throughout the county. While annual changes in certified levy do not always move in direct proportion
to taxable value because levy is affected by adopted tax rates, exemptions, tax limitations, and other statutory
adjustments, the overall trend demonstrates the increasing scale and complexity of the appraisal roll
administered by the Denton Central Appraisal District.
The 2026 figures are preliminary and remain subject to change prior to final certification. Certified levy
information is shown only for completed tax years because levy calculations depend on adopted tax rates and
final certified appraisal roll data for participating taxing units.
Denton Central Appraisal District | FY 2027 Proposed Budget 30
Revenue Totals
Funding Component Amount
Gross FY 2027 Proposed Budget $25,380,560
Reserve Offset $500,000
Projected Other Income $325,000
Estimated Entity Allocation Pool $24,555,560
Revenue Sources
Revenue Source Description
Participating taxing units Primary operating revenue source used to fund the budget.
Reserve offset FY 2027 proposed use of reserves: $500,000
Interest & Other income FY 2027 projected other income: $325,000
Denton Central Appraisal District | FY 2027 Proposed Budget 31
Taxing Unit Allocations
Estimated allocations are calculated using current levy data and an FY 2027 allocation pool of $24,555,559.54. The
allocation pool reflects the gross FY 2027 proposed budget less the reserve offset and projected other income.
County
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
G01 DENTON COUNTY County $421,851,359 11.4065% $2,800,921
School Districts
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
S01 ARGYLE ISD School $78,312,507 2.1175% $519,963
S02 AUBREY ISD School $45,002,645 1.2168% $298,799
S03 CARROLLTON-FB ISD School $55,346,348 1.4965% $367,477
S04 CELINA ISD School $7,175,513 0.1940% $47,642
S05 DENTON ISD School $440,718,912 11.9166% $2,926,194
S06 FRISCO ISD School $220,987,300 5.9753% $1,467,266
S07 KRUM ISD School $28,161,199 0.7615% $186,979
S08 LAKE DALLAS ISD School $43,202,512 1.1682% $286,847
S09 LEWISVILLE ISD School $716,738,427 19.3799% $4,758,851
S10 LITTLE ELM ISD School $101,796,519 2.7525% $675,887
S11 NORTHWEST ISD School $300,337,932 8.1209% $1,994,121
S12 PILOT POINT ISD School $14,752,285 0.3989% $97,949
S13 PONDER ISD School $17,677,345 0.4780% $117,370
S14 SANGER ISD School $28,125,422 0.7605% $186,741
S15 ERA ISD School $46,328 0.0013% $308
S16 SLIDELL ISD School $1,117,297 0.0302% $7,418
S17 PROSPER ISD School $73,549,518 1.9887% $488,339
Cities
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
C01 AUBREY CITY OF City $5,970,221 0.1614% $39,640
C02 CARROLLTON CITY OF City $72,982,417 1.9734% $484,573
C03 THE COLONY CITY OF City $57,202,055 1.5467% $379,798
C04 CORINTH CITY OF City $22,750,118 0.6151% $151,052
C05 DENTON CITY OF City $150,417,802 4.0672% $998,713
C07 FLOWER MOUND TOWN OF City $70,430,682 1.9044% $467,631
C08 HIGHLAND VILLAGE CITY OF City $17,902,963 0.4841% $118,868
C09 JUSTIN CITY OF City $9,876,843 0.2671% $65,578
C10 KRUM CITY OF City $5,478,019 0.1481% $36,372
C11 LAKE DALLAS CITY OF City $4,873,031 0.1318% $32,355
C12 LEWISVILLE CITY OF City $112,915,867 3.0531% $749,715
C13 LITTLE ELM TOWN OF City $51,769,118 1.3998% $343,726
C14 PILOT POINT CITY OF City $7,592,680 0.2053% $50,412
C15 PONDER TOWN OF City $2,429,396 0.0657% $16,130
C16 SANGER CITY OF City $11,293,021 0.3054% $74,981
Denton Central Appraisal District | FY 2027 Proposed Budget 32
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
C17 ROANOKE CITY OF City $15,129,064 0.4091% $100,451
C18 KRUGERVILLE CITY OF City $1,717,058 0.0464% $11,401
C19 HICKORY CREEK TOWN OF City $2,892,232 0.0782% $19,203
C20 DALLAS CITY OF City $17,667,271 0.4777% $117,303
C21 COPPELL CITY OF City $1,389,278 0.0376% $9,224
C22 HACKBERRY CITY OF City $211,350 0.0057% $1,403
C24 OAK POINT CITY OF City $5,950,880 0.1609% $39,511
C25 LAKEWOOD VILLAGE TOWN City $934,013 0.0253% $6,201
C26 ARGYLE TOWN OF City $6,063,498 0.1640% $40,259
C27 COPPER CANYON TOWN OF City $2,219,126 0.0600% $14,734
C28 TROPHY CLUB TOWN OF City $13,229,403 0.3577% $87,838
C29 PLANO CITY OF City $9,088,760 0.2458% $60,346
C30 DOUBLE OAK TOWN OF City $1,392,671 0.0377% $9,247
C31 BARTONVILLE TOWN OF City $1,682,972 0.0455% $11,174
C32 FRISCO CITY OF City $96,171,696 2.6004% $638,541
C33 NORTHLAKE TOWN OF City $15,278,437 0.4131% $101,443
C34 SHADY SHORES TOWN OF City $1,864,723 0.0504% $12,381
C36 FORT WORTH CITY OF City $74,106,421 2.0038% $492,036
C37 SOUTHLAKE CITY OF City $1,002,089 0.0271% $6,653
C38 HASLET CITY OF City $1,730 0.0000% $11
C39 GRAPEVINE CITY OF City $7 0.0000% $0
C42 DISH TOWN OF City $273,785 0.0074% $1,818
C44 WESTLAKE TOWN OF City $865,354 0.0234% $5,746
C45 NEW FAIRVIEW CITY OF City $281,013 0.0076% $1,866
C47 CORRAL CITY City $35,151 0.0010% $233
C48 PROSPER TOWN OF City $20,576,333 0.5564% $136,618
C49 CELINA CITY OF City $12,894,464 0.3487% $85,614
C51 PROVID. VILLAGE TOWN OF City $7,282,103 0.1969% $48,350
Special Districts
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
DESD1 DENTON CO ESD 1 Emergency $9,533,195 0.2578% $63,297
DESD2 DENTON CO ESD 2 Emergency $15,914,848 0.4303% $105,668
L01 DENTON CO LEVY IMP DIST MUD $1,863,426 0.0504% $12,372
MMD1 HIGHWAY 380 MMD 1 Other $7,905,476 0.2138% $52,489
MMD3 NORTHLAKE MMD 1 Other $9,287,061 0.2511% $61,662
MMD4 NORTHLAKE MMD 2 Other $3,357,339 0.0908% $22,291
W03 TROPHY CLUB MUD 1 Water $2,366,116 0.0640% $15,710
W04 CLEARCREEK WTRSHD AUTH Water $585,734 0.0158% $3,889
W13 DENTON CO FWSD 6 Water $7,679,656 0.2077% $50,990
W17 ELM RIDGE WCID Water $24,357,011 0.6586% $161,721
W18 DENTON CO FWSD 8-A Water $3,035,638 0.0821% $20,155
W19 DENTON CO FWSD 8-B Water $1,686,020 0.0456% $11,194
W20 DENTON CO FWSD 11-A Water $4,035,557 0.1091% $26,794
W21 DENTON CO FWSD 7 Water $8,844,053 0.2391% $58,721
W22 DENTON CO MUD 4 Water $1,451,090 0.0392% $9,635
Denton Central Appraisal District | FY 2027 Proposed Budget 33
Code Taxing Unit Type Current Approx. Levy % Levy Share FY 2027 Allocation
W23 DENTON CO MUD 5 Water $1,533,659 0.0415% $10,183
W24 FRISCO WEST WCID Water $5,080,216 0.1374% $33,731
W25 DENTON CO FWSD 11-B Water $4,071,538 0.1101% $27,033
W26 DENTON CO FWSD 4-A Water $834,833 0.0226% $5,543
W27 OAK POINT WCID 1 Water $790,484 0.0214% $5,248
W28 OAK POINT WCID 2 Water $505,527 0.0137% $3,356
W29 OAK POINT WCID 3 Water $655,942 0.0177% $4,355
W30 SMILEY ROAD WCID 1 Water $2,925,211 0.0791% $19,422
W32 DENTON CO FWSD 11-C Water $1,440,930 0.0390% $9,567
W33 NORTH FORT WORTH WCID 1 Water $506,591 0.0137% $3,364
W37 BROOKFIELD WCID 1 Water $2,885,142 0.0780% $19,156
W38 ALPHA RANCH WCID Water $1,609,154 0.0435% $10,684
W39 BELMONT FWSD 1 Water $8,384,357 0.2267% $55,669
W41 THE LAKES FWSD Water $14,678,308 0.3969% $97,458
W42 CANYON FALLS WCID 2 Water $3,491,874 0.0944% $23,185
W43 OAK POINT WCID 4 MUD $986,770 0.0267% $6,552
W44 CANYON FALLS MUD 1 MUD $1,987,898 0.0538% $13,199
W45 BELMONT FWSD 2 Water $5,102,932 0.1380% $33,881
W47 DENTON CO MUD 6 MUD $9,579,117 0.2590% $63,601
W49 DENTON CO MUD 9 MUD $710,474 0.0192% $4,717
W55 BIG SKY MUD MUD $1,904,665 0.0515% $12,646
W57 DENTON CO MUD 8 MUD $1,777,031 0.0480% $11,799
W59 TRADITION MUD 2B MUD $4,874,464 0.1318% $32,364
W63 CLEAR SKY MUD MUD $502,288 0.0136% $3,335
W66 TALLEY RANCH WCID 1 Water $14,805 0.0004% $98
W67 PRAIRIE OAKS MUD MUD $759,730 0.0205% $5,044
W68 DENTON CO MUD 16 MUD $1,804,761 0.0488% $11,983
W69 LEGENDS RANCH MUD MUD $1,544,221 0.0418% $10,253
W70 ROCKY TOP RANCH MUD MUD $487,863 0.0132% $3,239
W72 RIBBONWOOD MUD 1 MUD $205,934 0.0056% $1,367
W73 TRADITION MUD 1 MUD $1,849,324 0.0500% $12,279
W74 HIGH POINTE RANCH MUD 1 MUD $1,148,366 0.0311% $7,625
W77 TRADITION MUD 2C MUD $1,758,792 0.0476% $11,678
W80 DENTON CO MUD 11 MUD $98,930 0.0027% $657
W81 OLIVER CREEK RANCH MUD MUD $0 0.0000% $0
W82 TABOR RANCH MUD MUD $301,450 0.0082% $2,002
W83 FURST RANCH MUD 1 MUD $673,330 0.0182% $4,471
Note: Percentages are shown to four decimal places for transparency. Estimated allocations are calculated using the unrounded levy share
percentages and the FY 2027 entity allocation pool of $24,555,559.54; totals may vary slightly due to rounding.
Denton Central Appraisal District | FY 2027 Proposed Budget 34
PERSONNEL
Denton Central Appraisal District | FY 2027 Proposed Budget 35
Personnel
Department Position
Administration #101 Chief Appraiser
(5 Positions) (2) Deputy Chief Appraiser
Director of Human Resources
Human Resources Asst.
Business Operations #100 Director of Business Operations
(5 Positions) Executive Assistant
Finance Assistant
(2) Building & Grounds Maintenance
Training & Development #106 (1) Director of Training & Development
Exemptions & Assistance #102 Director of Exemptions & Assistance
(23 Positions) Supervisor of Exemptions & Assistance
(2) Team Lead
(7) Exemptions Specialist
(10) Taxpayer Assistance Specialist
Mail Clerk
E&A Database Coordinator
Mapping #103 Director of GIS/Mapping
(11 Positions) Supervisor of GIS/Mapping
GIS Coordinator
GIS Analyst
Sr. Mapping Tech
(6) Mapping Tech
Information Technology #104 Director of Information Technology
(9 Positions) (2) Supervisor of Information Technology
System Administrator
IT Technician II
IT Technician I
Database Administrator
Database Support Analyst
Public Information / Database Support Analyst
Commercial #201 Director of Commercial Appraisal
(12 Positions) Supervisor of Commercial Appraisal
(2) Sr. Commercial Appraiser
(6) Commercial Appraiser
(2) Commercial Support
Denton Central Appraisal District | FY 2027 Proposed Budget 36
Department Position
Appeals #202 Director of Appeals
(7 Positions) Taxpayer Liaison Officer
ARB Coordinator
(3) Appeals Support
Legal Specialist
Business Personal Property #203 Director of BPP Appraisal
(13 Positions) BPP Supervisor
(2) BPP Senior Appraiser
(7) BPP Appraiser
(2) BPP Appraisal Support
Residential #204 Director of Residential Appraisal
(42 Positions) Assistant Director of Residential
(Res. Continued) (3) Residential Supervisor
(8) Sr. Residential Appraiser
(25) Residential Appraiser
(2) Agriculture Appraiser
(2) Residential Support
Personnel Budget - By Department
Department-level personnel information is presented using FTE counts, salary allocations, allocated
benefit/overhead estimates, and total personnel costs. These amounts tie back to the overall personnel services
category in the FY 2027 Proposed Budget.
Department FTE Salaries Benefits Total Personnel
Mapping 11 $923,247 $470,850 $1,394,097
BPP 13 $1,217,745 $556,459 $1,774,205
Commercial 12 $1,251,262 $513,655 $1,764,917
Residential 42 $3,801,303 $1,797,792 $5,599,095
Business Operations 5 $470,156 $214,023 $684,179
Training & Development 1 $131,615 $42,805 $174,420
Exemptions & Assistance 23 $1,618,108 $984,505 $2,602,614
Information Technology 9 $1,048,220 $385,241 $1,433,461
Appeals 7 $666,659 $299,632 $966,291
Administration 5 $937,450 $214,023 $1,151,473
TOTAL 128 $12,065,765 $5,478,985 $17,544,750
Denton Central Appraisal District | FY 2027 Proposed Budget 37
Personnel Benefit Assumptions
Benefit Assumption 2027 Assumption Calculation Basis
Retirement / TCDRS 13.00% Applied to 2027 salary + longevity + auto allowance
Social Security / FICA 7.65% Applied to salary + longevity
Medical Insurance / FTE $20,385 Annual medical insurance assumption per FTE
Dental Insurance / FTE $452.40 $37.70 monthly premium x 12
Vision Insurance / FTE $69.00 $5.75 monthly premium x 12
Longevity Pay TTL $95,195 Total – varies by employee tenure
Auto Allowance $11,100 Leadership and Appraisal Positions
All Benefit Assumptions are annualized.
Denton Central Appraisal District | FY 2027 Proposed Budget 38
Notice of Public Hearing
NOTICE OF PUBLIC HEARING ON
DENTON CENTRAL APPRAISAL DISTRICT 2027 BUDGET
The Board of Directors of the Denton Central Appraisal District will hold a public hearing on a
proposed budget for the 2027 fiscal year.
The public hearing will be held on June 11, 2026, at 3:00 p.m. CST, at 3901 Morse Street, Denton,
Texas 76208.
A summary of the appraisal district budget follows:
• The total amount of the proposed budget: $25,380,559.54
• The total amount of increase over the current year’s budget: $683,983.22
• The number of employees compensated under the proposed budget: 128
• 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 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 at the Denton Central Appraisal
District office and the appraisal district website: www.dentoncad.com.
Rick Guzman
Secretary, Board of Directors
Denton Central Appraisal District
3911 Morse Street
Denton, Texas 76208
(940) 349-3800
Denton Central Appraisal District | FY 2027 Proposed Budget 39
Taxpayer Impact Statement
House Bill 1522 amended Section 551.043 of the Texas Government Code to add new notice
requirements under the Texas Open Meetings Act. Specifically, when a governmental body posts
notice of a meeting at which it will discuss or adopt its budget, the notice must include a taxpayer
impact statement.
The taxpayer impact statement must show, for the median-valued homestead property within the
governmental body’s jurisdiction:
• the property tax bill in dollars for the current fiscal year; and
• an estimate of the property tax bill in dollars for the upcoming fiscal year if the proposed
budget is adopted and if a balanced budget funded at the no-new-revenue tax rate is adopted.
The Denton Central Appraisal District has proposed a budget of $25,380,559.54 for the 2027 fiscal
year. This is an increase of $683,983.22, or 2.77%, from the adopted 2026 budget of $24,696,576.32.
The Appraisal District does not levy a property tax rate and, therefore, no estimate of impact for a
property tax bill is provided.
Budget Year Median Value of Homesteaded Property Tax Rate per $100 Taxes
2025 $458,573 $0.00 $0.00
2026 $454,000 $0.00 $0.00
Denton Central Appraisal District | FY 2027 Proposed Budget 40
Budget Adoption Resolution
RESOLUTION ADOPTING THE FISCAL YEAR 2027 BUDGET OF THE DENTON CENTRAL APPRAISAL
DISTRICT
WHEREAS, the Denton Central Appraisal District is a political subdivision of the State of Texas charged with
appraising property for ad valorem tax purposes within Denton County; and
WHEREAS, the Chief Appraiser has prepared and submitted a proposed budget for Fiscal Year 2027 in accordance
with applicable provisions of the Texas Property Tax Code; and
WHEREAS, the Board of Directors has reviewed the proposed budget, considered the operational needs of the
District, and provided notice and opportunity for public comment as required by law; and
WHEREAS, the Board of Directors finds that the Fiscal Year 2027 budget is necessary and appropriate to support
the lawful duties and responsibilities of the District;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE DENTON CENTRAL APPRAISAL
DISTRICT THAT:
• The Fiscal Year 2027 Budget in the amount of $25,380,560 is hereby adopted.
• The budget incorporates the use of available reserves and projected other income as reflected in the adopted budget
schedules.
• The Chief Appraiser is authorized to administer the budget in accordance with applicable law, Board policy, and
District financial controls.
• This resolution shall be effective upon adoption by the Board of Directors.
ADOPTED this ____ day of ____________________, 2026.
______________________________
Chairman, Board of Directors
ATTEST:
______________________________
Secretary, Board of Directors
Denton Central Appraisal District | FY 2027 Proposed Budget 41
Certificate of Budget Adoption
I, the undersigned Secretary of the Board of Directors of the Denton Central Appraisal District, certify that the
foregoing Fiscal Year 2027 Budget was duly considered and adopted by the Board of Directors at a meeting held in
accordance with applicable law and that the adopted budget is on file with the Denton Central Appraisal District.
Certified this ____ day of ____________________, 2026.
______________________________
Secretary, Board of Directors
Denton Central Appraisal District
Denton Central Appraisal District | FY 2027 Proposed Budget 42