HomeMy WebLinkAbout092526 Friday Staff Report
City Manager’s Office
215 E. McKinney St., Denton, TX 76201 (940) 349-8307
OUR CORE VALUES
Inclusion Collaboration Quality Service Strategic Focus Fiscal Responsibility
MEMORANDUM
DATE: September 25, 2026
TO: The Honorable Mayor Watts and Council Members
FROM: Cassey Ogden, Interim City Manager
SUBJECT: Friday Staff Report
Upcoming Meetings
1. Public Utilities Board on Monday, September 28, 2026, at 9:00 a.m. in the City Council
Work Session Room.
2. Development Code Review Committee on Monday, September 28, 2026, at 3:00 p.m. at
the Development Service Center.
3. Zoning Board of Adjustment on Monday, September 28, 2026, at 6:00 p.m. at the
Development Service Center.
4. Mobility Committee on Wednesday, September 30, 2026, at 10:00 a.m. in the City
Council Work Session Room.
5. Economic Development Partnership Board on Wednesday, September 30, 2026, at 11:00
a.m. at the Development Service Center.
6. Agenda Committee on Thursday, October 1, 2026, at 8:00 a.m. in the City Council Work
Session Room.
7. CANCELLED - Downtown Economic Development Committee on Thursday, October
1, 2026, at 8:30 a.m. at the Development Service Center.
8. Civil Service Commission on Thursday, October 1, 2026, at 1:00 p.m. in the City Hall
East – Human Resources Training Room.
9. Public Art Committee on Thursday, October 1, 2026, at 4:00 p.m. in the City Council
Work Session Room.
10. Board of Ethics on Thursday, October 1, 2026, at 5:30 p.m. in the City Council Work
Session Room.
Please check the City of Denton website for final meeting days and times as information is subject
to change after the Friday Report is published. Public Meetings & Agendas | Denton, TX
(civicplus.com)
General Information & Status Updates
A. DCAD Biennial Reappraisal Plan – The Denton Central Appraisal District (DCAD) has
adopted its 2027–2028 Biennial Reappraisal Plan following a public hearing on Sept. 10,
and has provided a copy of the plan, Attachment A below, to the City as required by
state law; no Council action is needed. The plan outlines how DCAD will carry out
annual property appraisals over the next two tax years, detailing statutory requirements,
appraisal methodologies, data collection and validation processes, market analysis, model
calibration, inspection practices, performance analysis, technology governance, and
operational calendars. The document is intended to offer taxing entities, taxpayers, and
the Comptroller a clear understanding of DCAD’s appraisal practices and will also be
available on the DCAD website. Staff contact: Aimée Kaslik, Office of Strategy, Budget,
and Performance
B. Inclement Weather Shelter – From Sept. 17 through Sept. 23, the Inclement Weather
Shelter at the Denton Community Shelter (909 N. Loop 288) was opened five times. A
continual sequence of Inclement Weather Shelter nights ended this week. A summary of
this Inclement Weather event will be included in next week's Friday Report. The Inclement
Weather Shelter is opened in accordance with the City’s Use of Facilities for Inclement
Weather Policy to provide overnight cooling for individuals when there is a Major or
Extreme HeatRisk. The below table details the shelter’s utilization and capacity through
this period and Attachment B depicts the Denton County Public Health Heat-Related
Illness Surveillance Report for the week of Sept. 13 through Sept. 19. Additional
information on shelter and weather resources, including instructions on how to sign up for
inclement weather alerts, can be found on the City’s website. Staff contact: Julia
Alessandra, Community Services
HeatRisk HeatRisk: 4 (Extreme) HeatRisk: 4 (Extreme) HeatRisk: 4 (Extreme) HeatRisk: 2 (Moderate)*
Date 9/17/2026 9/18/2026 9/19/2026 9/20/2026
Denton Community Shelter Occupied Occupied Occupied Occupied
Beds (Standard Capacity: 195) 172 169 178 175
HeatRisk HeatRisk: 2 (Moderate)* HeatRisk: 2 (Moderate) HeatRisk: 2 (Moderate)
Date 9/21/2026 9/22/2026 9/23/2026
Denton Community Shelter Occupied Occupied Occupied
Beds (Standard Capacity: 195) 164 110 111
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C. National Awards – The Marketing & Communications team has been recognized with nine
national awards from two respected organizations in the profession - the 3CMA (City-
County Communications & Marketing Association) and NATOA (National Association of
Telecommunications Officers and Advisors).
At 3CMA, the team earned:
• 1st Place - Recurring Event: Denton Halloween
• 1st Place - Promotional Video: Denton Halloween Returns
• 2nd Place - Electronic Newsletter: Denton Ya’ Know
• 2nd Place - Best Use of Promotional Item: Skelly Hunt
And at NATOA:
• Award of Excellence - Denton Rides: Bike Lane Sweeper
• Award of Distinction - Volunteer Workday at South Lakes Mountain Bike Trail
• Award of Distinction - Denton Halloween Returns
• Award of Honor - Denton Coffin Races
• Award of Honor - Emergency Preparedness: Zombie Style
These awards are wonderful, but what stands out most is the work behind them - the
creativity, collaboration, long hours, good ideas, and genuine care this team brings to
telling Denton’s story every day. Honestly, it’s pretty fun to see Denton represented on a
national stage. Staff contact: Kayla Herrod/Marketing and Communications
D. Mayor’s Pet Spotlight – Meet Bonnie! This sweet 3-year-old girl is ready to find her
forever home. Bonnie and her dog sibling were abandoned in front of the shelter. When
she first arrived, she was scared and shy, but once she went to a foster home and had a
chance to decompress, she really opened up. Now, she loves nothing more than a good
snooze and cuddle on a cozy bed. If you need the ultimate napping buddy, Bonnie just
might be your purrrr-fect match! Interested in setting up a meet-and-greet with Bonnie?
Send an email to animal.services@cityofdenton.com or call (940) 349-7594 to schedule
yours today! Staff contact: Jenny McGee, Animal Services.
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E. Transportation Development Credits Award – The North Central Texas Council of
Government’s (NCTCOG) current Metropolitan Transportation Plan (MTP), Mobility
2050, allows local governments and transportation agencies to voluntarily adopt policies
that advance long-term regional transportation goals. Agencies that meet the program
requirements may receive Transportation Development Credits (TDCs), which can offset
the local funding match for eligible federally funded transportation projects. Transportation
Services staff submitted the City of Denton’s application for Round 6 of the TDCs
program. The application methodically documented City policies that align with the MTP
Policy Bundle requirements. After reviewing and scoring the application, NCTCOG staff
confirmed that the City of Denton qualifies for an award.
Award
At its September 11, 2026, meeting, the Regional Transportation Council approved staff
recommendations for distributing TDCs to qualifying agencies. The City of Denton was
awarded $2.3 million in TDCs, which it may apply to eligible federal transportation
projects during Fiscal Year 2027–2028 to offset the local match. As part of the program,
unused TDCs awarded in previous Policy Bundle rounds will be returned to the regional
pool and made available for future programming.
City Impact
The award will give the City additional flexibility to advance eligible transportation
projects by reducing or offsetting local matching-fund requirements associated with federal
funding. Staff contact: Farhan Butt, Transportation Services
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Responses to Council Member Requests for Information
A. Bonnie Brae Semi Truck Traffic – On Sept. 21, Council Member Rumohr shared an inquiry
regarding prohibiting semi-trucks on Bonnie Brae Street. The current “No Truck” signs
were located just south of the railroad crossing (between Willowwood and Parvin), going
into the neighborhood areas past National Wholesale. This is where the new roadway
alignment changed and separated from the neighborhoods. The new alignment will allow
truck traffic; the old section, which is being turned into a cul-de-sac, will not. Staff contact:
Seth Garcia, Capital Projects
B. Unfinished Apartment Complex – On Sept. 16, Council Member Holland shared an inquiry
regarding progress of an unfinished apartment complex being constructed by Unicorn
Lake. The project began its entitlement process on February 1, 2022, and a Notice to
Proceed with construction was issued on May 17, 2023. Initial building permit approval
was on June 3, 2023, and formal issuance was on June 9, 2023. Initial building inspections
commenced on July 19, 2023, and routine inspections continued regularly through January
21, 2026. Activity then paused, and staff received no further inspection calls until a public
complaint was filed on April 9, 2026, reporting zero site activity since January.
In July, the City granted the project’s first permit extension after the contractor worked in
good faith to resolve Stormwater Pollution Prevention Plan (SWPPP) items and items
related to their Stop Work Order, which was officially lifted on July 27, 2026. The owner
and contractor have since shared an update on their plan to start work again soon. Staff
contact: Charlie Rosendahl, Development Services
C. Denton Senior Center Plans – On Sept. 20, Council Member Ferrie shared an inquiry about
siting the new Denton Senior Center at the same location as the current one in Quakertown
Park. The current site is both undersized and located within the existing floodplain, making
it an unlikely candidate for the new facility. Staff will be bringing forward a work session
on Oct. 27 for Council to provide direction on the sites to be evaluated for both the South
Branch Library and the Active Adult Center. In the coming months, the City will perform
the site evaluation with a consultant and gather public input through consultation and
collaboration with Parks and Recreation. Additionally, the collaborative evaluation, will
include opportunities for the community to give feedback through targeted outreach and
in-person meetings before bringing the results back to Council for direction during next
year’s budget process. Staff contact: Seth Garcia, Capital Projects
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D. Emergency plans for people without vehicles – On Sept. 20, Council Member Ferrie shared
an inquiry regarding emergency plans to seek necessary safety during an emergency
without access to a motor vehicle. The City maintains both an evacuation plan and a
transportation plan, which outline how evacuations are coordinated and how residents
without vehicles will be assisted. The nature, scale, and timing of an emergency determine
when and how an evacuation is coordinated.
City leadership, in coordination with the Office of Emergency Management (OEM), makes
the decision to order an evacuation. In situations requiring immediate action, on-scene
leadership has the authority to activate an evacuation, with OEM supporting the logistics
and coordination of that effort.
For residents without access to personal transportation, the City has identified multiple
transportation resources that can be mobilized in an evacuation, including:
• Voluntary use of personal vehicles
• City-owned vehicles (e.g., Parks & Recreation buses)
• Denton Independent School District (DISD) school buses
• Leased or rented buses
• SPAN Transit buses
• Denton County Transportation Authority (DCTA) buses
• Donated transportation equipment or services
• State-owned or contracted vehicles
Nursing homes and other licensed medical facilities are also required by law to maintain
evacuation plans. Additionally, the City maintains a robust communications plan to ensure
residents receive timely information before, during, and after an evacuation. Staff contact:
Kenneth Hedges, Fire Chief
E. North Bell Avenue Condition – On Sept. 22, Mayor Pro Tem Stevens shared an inquiry
regarding the potential for doing microsealing on North Bell Avenue near Coronado Street
which will be improved as part of the current microsealing project. Coronado was last
microsealed in 2023, and the current microseal will extend the roadway's life, keeping
overall maintenance costs lower. However, the section of Bell Avenue from Sherman to
Windsor has several segments that score for reconstruction. A microseal would not be the
appropriate treatment for that section of roadway based on the condition. Bell Avenue has
been noted as a reconstruction candidate and will be scheduled based on priority and future
available funding. Staff contact: Seth Garcia, Capital Projects
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Upcoming Community Events and Public Meetings
Please visit the City of Denton website for upcoming community events and details.
Attachments
A.Attachment A – Denton CAD 2027-2028 Reappraisal Plan ...............................................8
B.Attachment B – HRI Report Week 37 2026 ....................................................................107
Informal Staff Reports
A.2026-059 City-Wide Fiscal Analysis ..............................................................................108
B.2026-060 Denton Eviction Advocacy Center .................................................................143
Information
A.Council Requests for Information ...................................................................................149
B.Public Meetings Calendar ...............................................................................................151
C.Future Work Session Items .............................................................................................155
D.Street Closure Report ......................................................................................................156
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DENTON CENTRAL APPRAISAL DISTRICT
3911 Morse Street • Denton, Texas 76208
BIENNIAL REAPPRAISAL PLAN
TAX YEARS 2027 & 2028
Prepared and Adopted Pursuant to
Texas Property Tax Code § 25.18 and § 6.05(i)
Incorporating 2025 Texas Legislative Changes (89th Legislature, Regular Session), Current Texas Comptroller of
Public Accounts Rules, and IAAO Standards
Adopted by the Denton Central Appraisal District Board of Directors
Following Public Hearing Held Pursuant to Tax Code § 25.18(e)
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Denton Central Appraisal District Reappraisal Plan — Tax Years 2027 & 2028
Page 1 of 97
TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................................................................... 1
1. EXECUTIVE SUMMARY ........................................................................................................................ 8
1.1 Purpose ........................................................................................................................................... 8
1.2 Statutory Authority ....................................................................................................................... 8
1.3 Plan Adoption and Distribution ................................................................................................. 9
2. LEGAL AND REGULATORY FRAMEWORK ...................................................................................... 10
2.1 Texas Property Tax Code § 25.18 — Periodic Reappraisals ............................................... 10
2.2 Texas Property Tax Code § 6.05 — Board of Directors Duties ........................................... 11
2.3 Comptroller Rules — Title 34, Texas Administrative Code, Property Tax
Administration .................................................................................................................................... 11
2.4 Methods and Assistance Program (MAP) Review ................................................................. 11
2.5 IAAO Standards ............................................................................................................................ 11
2.6 Applicability of USPAP ............................................................................................................... 12
3. DISTRICT PROFILE AND GOVERNANCE ......................................................................................... 13
3.1 Formation and Jurisdiction ....................................................................................................... 13
3.2 Board of Directors ....................................................................................................................... 13
3.3 Taxing Units Served .................................................................................................................... 13
3.4 Chief Appraiser and Organizational Structure ...................................................................... 13
3.5 Appraisal Review Board ............................................................................................................ 13
3.6 Scope of Responsibilities — Historical Account Statistics .................................................. 14
4. REAPPRAISAL CYCLE ......................................................................................................................... 15
4.1 Revaluation Policy ...................................................................................................................... 15
4.2 Appraisal Frequency and Method Summary .......................................................................... 15
4.3 Cyclical Reinspection Program ................................................................................................. 16
4.4 Reappraisal Activities ................................................................................................................ 16
4.4.1 Identifying properties to be appraised through physical inspection or by other reliable
means of identification ...................................................................................................................... 16
4.4.2 Identify and update relevant characteristics of each property in the appraisal record ........ 16
4.4.3 Define market areas in the district .......................................................................................... 17
4.4.4 Identify property characteristics that affect property value in each market area ................ 17
4.4.5 Develop an appraisal model that reflects the relationship among the property
characteristics affecting value in each market area ......................................................................... 17
4.4.6 Apply the conclusions reflected in the model to the characteristics of the properties being
appraised ........................................................................................................................................... 17
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4.4.7 Review the appraisal results to determine value ................................................................... 18
5. PERFORMANCE ANALYSIS ................................................................................................................ 19
5.1 Purpose of Performance Analysis ............................................................................................ 19
5.2 Measures of Central Tendency ................................................................................................. 19
5.3 Measures of Uniformity and Equity ......................................................................................... 19
5.4 IAAO Performance Standards Applied .................................................................................... 19
5.5 Use of Performance Analysis Results ...................................................................................... 20
5.6 Property Value Study (PVS) Coordination ............................................................................. 20
6. ANALYSIS OF AVAILABLE RESOURCES ........................................................................................... 21
6.1 Staffing and Professional Certification ................................................................................... 21
6.2 Budget ........................................................................................................................................... 21
6.3 Existing Appraisal Practices and Staff Training .................................................................... 21
6.4 Information Technology Resources ........................................................................................ 21
6.5 Market and Cost Data Resources .............................................................................................. 22
7. MASS APPRAISAL SYSTEM ............................................................................................................... 23
7.1 Information Technology Infrastructure ................................................................................. 23
7.2 Computer-Assisted Mass Appraisal (CAMA) System ............................................................ 23
7.3 District Website and Public Access .......................................................................................... 23
7.4 Real Property Valuation System Maintenance ...................................................................... 23
7.5 Personal Property Valuation System Maintenance .............................................................. 24
8. VALUATION APPROACHES ............................................................................................................... 25
8.1 Cost Approach .............................................................................................................................. 25
8.2 Sales Comparison (Market) Approach .................................................................................... 25
8.3 Income Approach ........................................................................................................................ 25
8.4 Land Valuation ............................................................................................................................. 25
8.5 Highest and Best Use .................................................................................................................. 25
9. DATA COLLECTION AND VALIDATION ........................................................................................... 26
9.1 Identifying Property ................................................................................................................... 26
9.2 Identifying and Updating Property Characteristics ............................................................. 26
9.3 Market Area Definition and Delineation ................................................................................ 26
9.4 New Construction and Demolition ........................................................................................... 26
9.5 Remodeling .................................................................................................................................. 27
9.6 Reinspection of Market Areas .................................................................................................. 27
9.7 Reinspection of the Universe of Properties ........................................................................... 27
9.8 Gathering and Verification of Sales Data and Property Characteristics ........................... 27
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9.9 Quality Control ............................................................................................................................ 27
9.10 Departmental Calendar Year Overview ................................................................................ 27
10. PILOT STUDY AND MODEL CALIBRATION .................................................................................. 29
10.1 Purpose ....................................................................................................................................... 29
10.2 Procedure ................................................................................................................................... 29
10.3 Scope of Application ................................................................................................................. 29
11. VALUE REVIEW PROCEDURES ....................................................................................................... 30
11.1 Neighborhood and Market Area Analysis ............................................................................ 30
11.2 Model Specification and Calibration ..................................................................................... 30
11.3 Field Review ............................................................................................................................... 30
11.4 Office Review ............................................................................................................................. 30
11.5 Management Review Process ................................................................................................. 30
12. APPRAISAL NOTICES ....................................................................................................................... 31
12.1 Legal Requirement ................................................................................................................... 31
12.2 Timing ......................................................................................................................................... 31
12.3 Content and Compliance .......................................................................................................... 31
13. HEARING PROCESS .......................................................................................................................... 32
13.1 Staff Training and Preparedness ........................................................................................... 32
13.2 Informal Review ........................................................................................................................ 32
13.3 Formal ARB Hearings ............................................................................................................... 32
13.4 Value Defense Evidence ........................................................................................................... 32
14. RESIDENTIAL REAL PROPERTY REAPPRAISAL ......................................................................... 33
14.1 Scope of Responsibility ............................................................................................................ 33
14.2 Appraisal Resources ................................................................................................................. 33
14.3 Specific Valuation Objectives ................................................................................................. 34
14.4 New Construction, Demolition, and Sales Verification ...................................................... 34
14.5 Highest and Best Use Analysis ................................................................................................ 34
14.6 Valuation Methods .................................................................................................................... 34
14.6.1 Cost Schedules ....................................................................................................................... 34
14.6.2 Income Models ...................................................................................................................... 35
14.6.3 Sales Information ................................................................................................................... 35
14.7 Market Area and Statistical Analysis (Model Calibration) ................................................ 35
14.7.1 Market Area Analysis ............................................................................................................. 35
14.7.2 Statistical Analysis ................................................................................................................. 36
14.7.3 Market Adjustment ............................................................................................................... 36
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14.8 Special Appraisal Provisions — Residential Homesteads ................................................ 36
14.9 Residential Inventory .............................................................................................................. 36
14.10 Value Reviews and Performance Tests .............................................................................. 36
15. COMMERCIAL AND INDUSTRIAL REAL PROPERTY REAPPRAISAL ........................................ 38
15.1 Scope of Responsibility ............................................................................................................ 38
15.2 Appraisal Resources ................................................................................................................. 38
15.3 Specific Valuation Objectives ................................................................................................. 39
15.4 Preliminary Analysis, Area Analysis, and Market Area Analysis ..................................... 39
15.5 Highest and Best Use Analysis ................................................................................................ 39
15.6 Data Collection and Validation ............................................................................................... 40
15.7 Valuation Methods .................................................................................................................... 40
15.7.1 Cost Approach ........................................................................................................................ 40
15.7.2 Sales Comparison Approach .................................................................................................. 41
15.7.3 Income Approach ................................................................................................................... 41
15.7.4 Valuation Summary and Reconciliation ................................................................................ 43
15.8 Land Valuation .......................................................................................................................... 43
15.9 Statistical and Capitalization Analysis .................................................................................. 43
15.10 Value Review and Performance Tests ................................................................................ 43
16. BUSINESS PERSONAL PROPERTY REAPPRAISAL ...................................................................... 44
16.1 Scope of Responsibilities ......................................................................................................... 44
16.2 Appraisal Resources ................................................................................................................. 44
16.3 Specific Valuation Objectives ................................................................................................. 44
16.4 Rendition Processing ............................................................................................................... 45
16.5 Data Collection and Sources of Discovery ............................................................................ 45
16.5.1 Standard Business Personal Property Accounts ................................................................... 45
16.5.2 Leased Assets and Property at Multiple Locations ............................................................... 45
16.5.3 Commercial and Business Aircraft and Boats ....................................................................... 46
16.5.4 Special Inventory Accounts ................................................................................................... 46
16.5.5 Utility, Pipeline, and Mineral Accounts ................................................................................. 46
16.6 Highest and Best Use Analysis ................................................................................................ 46
16.7 SIC Code Analysis ...................................................................................................................... 46
16.8 Valuation and Statistical Analysis (Model Calibration) ..................................................... 46
16.8.1 Cost Schedules ....................................................................................................................... 46
16.8.2 Statistical Analysis ................................................................................................................. 47
16.8.3 Depreciation Schedules ......................................................................................................... 47
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16.8.4 Computer-Assisted Personal Property Appraisal (CAPPA) Model Development ................ 47
16.8.5 Application of CAPPA Values to Standard Accounts ............................................................. 47
16.9 Special Property Categories .................................................................................................... 48
16.10 Exemption Application Processing ..................................................................................... 48
16.11 Individual Value Review — Rendered and Unrendered Accounts ................................ 48
16.11.1 Rendered Accounts — Standard Business Personal Property ............................................ 48
16.11.2 Rendered Accounts — Leased Assets and Multi-Location Property .................................. 49
16.11.3 Rendered Accounts — Aircraft and Special Inventory ........................................................ 49
16.11.4 Unrendered Accounts .......................................................................................................... 49
16.12 Performance Tests ................................................................................................................. 49
17. AGRICULTURAL, WILDLIFE MANAGEMENT, AND OPEN-SPACE LAND ................................... 51
17.1 Scope ........................................................................................................................................... 51
17.2 Qualification and Application Procedures ........................................................................... 51
17.3 Field Verification and Periodic Inspection .......................................................................... 51
17.4 Valuation Method ..................................................................................................................... 51
17.5 Wildlife Management Use ....................................................................................................... 52
17.6 Recreational, Park, and Scenic Land; Public Access Airport Property ........................... 52
17.7 Rollback / Additional Tax and Penalty Provisions ............................................................. 52
17.8 Agricultural Advisory Board ................................................................................................... 52
18. MINERAL, UTILITY, AND INDUSTRIAL PROPERTY (CONTRACT APPRAISAL) ...................... 54
18.1 Scope and Contract Appraisal Responsibility ..................................................................... 54
18.2 Value Review and Ratio Study Procedures .......................................................................... 54
18.3 Equalization, Protests, and Certification .............................................................................. 54
19. EXEMPTION ADMINISTRATION — LEGISLATIVE IMPLEMENTATION ................................... 55
19.1 General Residence Homestead Exemption — $140,000 (SB 4 / Proposition 13) ........ 55
19.2 Age 65 or Older / Disabled Exemption — $60,000 (SB 23) .............................................. 55
19.3 Business Personal Property Exemption — $125,000 (HB 9 / HJR 1) ............................. 55
20. NONHOMESTEAD VALUE LIMITATION — TAX CODE § 23.231 (“CIRCUIT BREAKER”) ...... 56
20.1 Overview .................................................................................................................................... 56
20.2 Texas Property Tax Code § 23.231 ........................................................................................ 56
20.3 District Implementation .......................................................................................................... 58
20.4 Scheduled Expiration and Legislative Monitoring ............................................................. 58
21. MASS APPRAISAL REPORT AND FINAL PERFORMANCE ANALYSIS ........................................ 59
21.1 Mass Appraisal Report ............................................................................................................. 59
21.2 Value Defense ............................................................................................................................ 59
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21.3 Independent Performance Test — Property Value Study ................................................. 59
22. TECHNOLOGY GOVERNANCE AND COMMUNICATIONS ............................................................ 61
22.1 Artificial Intelligence and Automated Valuation Model (AVM) Governance ................. 61
22.2 Taxpayer Communications ..................................................................................................... 61
23. CALENDAR OF KEY EVENTS ........................................................................................................... 62
23.1 2027 Tax Year Calendar .......................................................................................................... 62
23.2 2028 Tax Year Calendar .......................................................................................................... 62
24. PLAN ADOPTION, HEARING, AND DISTRIBUTION ..................................................................... 64
24.1 Preparation ................................................................................................................................ 64
24.2 Public Hearing ........................................................................................................................... 64
24.3 Adoption ..................................................................................................................................... 64
24.4 Distribution ............................................................................................................................... 64
24.5 Review, Amendments, and Alterations ................................................................................. 64
25. LIMITING CONDITIONS ................................................................................................................... 65
Certification Statement ..................................................................................................................... 65
A. APPENDIX A — BOARD OF DIRECTORS ......................................................................................... 66
B. APPENDIX B — TAXING UNITS (ENTITIES) .................................................................................. 67
B.1 School Districts ............................................................................................................................ 67
B.2 Cities and Towns ......................................................................................................................... 67
B.3 Special-Purpose Districts .......................................................................................................... 69
C. APPENDIX C — KEY PERSONNEL .................................................................................................... 77
D. APPENDIX D — MARKET AREA CODES .......................................................................................... 78
E. APPENDIX E — SPECIAL APPRAISAL PROCEDURES REFERENCE .............................................. 87
E.1 Application Deadlines and Forms ............................................................................................ 87
E.2 Late Applications, Denials, and Protests ................................................................................ 87
E.3 Change-of-Use and Rollback Taxes .......................................................................................... 87
F. APPENDIX F — MINERAL, UTILITY, AND INDUSTRIAL CONTRACT APPRAISAL REFERENCE
.................................................................................................................................................................... 88
F.1 Contract Valuation Support ....................................................................................................... 88
F.1.1 Appraisal Responsibility .......................................................................................................... 88
F.2 Appraisal Calendar & Timetable .............................................................................................. 88
F.3 Equalization Period .................................................................................................................... 89
F.4 Minerals (Oil and Gas Reserves) Valuation Process ............................................................. 89
F.4.1 Appraisal Responsibility .......................................................................................................... 89
F.4.2 Appraisal Resources ................................................................................................................. 90
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F.4.3 Valuation and Statistical Analysis (model calibration) ........................................................... 91
F.5 Utility, Industrial & Commercial Property Valuation Process ............................................ 92
F.5.1 Appraisal Responsibility .......................................................................................................... 92
F.5.2 Appraisal Resources ................................................................................................................. 92
F.5.3 Valuation And Statistical Analysis (Model Calibration) .......................................................... 93
F.6 Staff Providing Significant Mass Appraisal Assistance ......................................................... 94
G. APPENDIX G — GLOSSARY OF TERMS ........................................................................................... 95
H. APPENDIX H — KEY STATUTORY AND STANDARDS REFERENCES .......................................... 96
I. APPENDIX I — BOARD OF DIRECTORS RESOLUTION OF ADOPTION ........................................ 97
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1. EXECUTIVE SUMMARY
1.1 Purpose
This Biennial Reappraisal Plan (the “Plan”) sets forth the policies, procedures, and operational framework
that the Denton Central Appraisal District (“Denton CAD,” “DCAD,” or the “District”) will use to appraise
all taxable real and personal property within its boundaries for the 2027 and 2028 tax years. This Plan
ensures that all property is appraised at market value (or other value as required by law) as of January 1
of each tax year (or if applicable, September 1 for Business Personal Property inventory). This Plan also
ensures that appraisals are equal and uniform and that the District’s mass appraisal program complies
with the Texas Constitution, the Texas Property Tax Code, the rules of the Texas Comptroller of Public
Accounts ("Comptroller" or "PTAD"), the Uniform Standards of Professional Appraisal Practice (USPAP),
and other recognized professional standards and legal requirements.
The primary objective of this Plan is to ensure that all taxable property within the District is identified,
listed, inspected, analyzed, and appraised at market value, except where otherwise provided by law. The
District employs a comprehensive Computer-Assisted Mass Appraisal (CAMA) system and utilizes
Geographic Information Systems (GIS), aerial imagery, field inspections, market transactions, income and
expense information, construction cost data, and statistical ratio studies to produce equitable and
uniform appraisals.
The District has prepared and published this reappraisal plan to provide the Board of Directors, taxing
units, citizens and taxpayers with a better understanding of the District’s responsibilities and reappraisal
activities. This Plan reflects the District’s normal annual processes; accordingly, catastrophic events or
significant legislative action may adversely affect the District’s operations and require corresponding
changes to this Plan.
1.2 Statutory Authority
Section 25.18(a) of the Texas Property Tax Code requires each appraisal district to implement a plan for
periodic reappraisal of all property within its boundaries. Section 25.18(b) requires the plan to provide, at
minimum, for the identification of properties to be appraised, the identification and updating of relevant
property characteristics, the defining of market areas, the identification of characteristics affecting value
in each market area, the development of an appraisal model reflecting those characteristics, the
application of that model, and the review of appraisal results — at least once every three years. Section
6.05(i) requires the Board of Directors to develop this Plan biennially and to hold a public hearing before
its adoption. Not later than September 15 of each even-numbered year, the Board must complete its
hearing, adopt any amendments, and approve the Plan by resolution.
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1.3 Plan Adoption and Distribution
This Plan was prepared by the Chief Appraiser and staff of Denton CAD, presented to the Board of
Directors, and made available for public review not later than the 10th day before the date of the public
hearing required by Tax Code § 6.05(i). Copies of the approved Plan have been or will be distributed to
the presiding officer of the governing body of each participating taxing unit and to the Comptroller’s
Property Tax Assistance Division within 60 days of adoption, and the Plan has been or will be posted on
the District’s website in accordance with Tax Code § 25.18(g).
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2. LEGAL AND REGULATORY FRAMEWORK
2.1 Texas Property Tax Code § 25.18 — Periodic Reappraisals
Section 25.18 requires each appraisal district to implement a written biennial plan for the periodic
reappraisal of all property within its boundaries at least once every three years. The plan must provide
for: (1) identifying properties to be appraised through physical inspection or other reliable means,
including deeds, aerial photographs, land-based photographs, surveys, maps, and property sketches; (2)
identifying and updating relevant characteristics of each property in the appraisal records; (3) defining
market areas in the district; (4) identifying property characteristics that affect value in each market area,
including location, physical attributes, legal and economic attributes, and easements, covenants, leases,
or other legal restrictions; (5) developing an appraisal model reflecting the relationship among these
characteristics and their contribution to value; (6) applying the model’s conclusions to the properties
being appraised; and (7) reviewing the appraisal results to determine value. Denton CAD’s mass appraisal
program, described throughout this Plan, is designed to satisfy each of these statutory components.
Sections 25.18(a) and (b) of the Texas Property Tax Code, 2025 Edition, are as follows:
(a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of
directors under Section 6.05(i). The plan may not include a standard or timeline that prevents the chief appraiser
from appraising property as necessary to comply with the requirements of Section 23.01(a).
(b) The plan shall provide for the following reappraisal activities for all real and personal property in the district at
least once every three years:
(1) identifying properties to be appraised through physical inspection or by other reliable means of
identification, including deeds or other legal documentation, aerial photographs, land-based photographs,
surveys, maps, and property sketches;
(2) identifying and updating relevant characteristics of each property in the appraisal records;
(3) defining market areas in the district;
(4) identifying property characteristics that affect property value in each market area, including:
(A) the location and market area of property;
(B) physical attributes of property, such as size, age, and condition;
(C) legal and economic attributes; and
(D) easements, covenants, leases, reservations, contracts, declarations, special assessments,
ordinances, or legal restrictions;
(5) developing an appraisal model that reflects the relationship among the property characteristics affecting
value in each market area and determines the contribution of individual property characteristics;
(6) applying the conclusions reflected in the model to the characteristics of the properties being appraised;
and
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(7) reviewing the appraisal results to determine value.
2.2 Texas Property Tax Code § 6.05 — Board of Directors Duties
Section 6.05(i) requires the Board of Directors to develop this Plan biennially, hold a public hearing on the
proposed Plan (with notice delivered to the presiding officer of each participating taxing unit at least 10
days before the hearing), and approve the Plan by resolution not later than September 15 of each even-
numbered year.
Section 6.05(i) of the Texas Property Tax Code, 2025 Edition, is as follows:
(i) To ensure adherence with generally accepted appraisal practices, the board of directors of an appraisal district
shall develop biennially a written plan for the periodic reappraisal of all property within the boundaries of the district
according to the requirements of Section 25.18 and shall hold a public hearing to consider the proposed plan. Not
later than the 10th day before the date of the hearing, the secretary of the board shall deliver to the presiding officer
of the governing body of each taxing unit participating in the district a written notice of the date, time, and place for
the hearing. Not later than September 15 of each even-numbered year, the board shall complete its hearings, make
any amendments, and by resolution finally approve the plan. Copies of the approved plan shall be distributed to the
presiding officer of the governing body of each taxing unit participating in the district and to the comptroller within
60 days of the approval date.
2.3 Comptroller Rules — Title 34, Texas Administrative Code, Property Tax
Administration
The Comptroller’s Property Tax Assistance Division adopts rules under Title 34, Texas Administrative Code,
Chapter 9, governing appraisal district administration, the Methods and Assistance Program (MAP)
review, the Property Value Study (PVS), professional standards for appraisal personnel, and mass appraisal
reporting requirements. This Plan has been developed to be consistent with the Comptroller’s rules.
2.4 Methods and Assistance Program (MAP) Review
Under Texas Property Tax Code § 5.102, the Comptroller conducts a MAP review of each appraisal district
at least once every two years, evaluating governance, taxpayer assistance, operating procedures, and
appraisal standards, procedures, and methodology, including compliance with this Plan.
2.5 IAAO Standards
Denton CAD’s mass appraisal program is guided by the technical standards published by the International
Association of Assessing Officers, including the Standard on Mass Appraisal of Real Property, the Standard
on Ratio Studies, the Standard on Verification and Adjustment of Sales, the Standard on Automated
Valuation Models (AVMs), the Standard on Professional Development, and the Guidance on Developing a
Mass Appraisal and Related Tax Policy. Where IAAO guidance conflicts with the Texas Property Tax Code,
Comptroller rules, or USPAP, Texas law and USPAP govern.
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2.6 Applicability of USPAP
Tax Code § 23.01(b) requires that market value be determined by generally accepted appraisal techniques
applied consistently to the same or similar kinds of property. Denton CAD’s Chief Appraiser certifies the
District’s mass appraisal report in a manner consistent with Standards Rules 5 and 6 of USPAP, and the
certification is compliant with USPAP Standards Rule 6-3.
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3. DISTRICT PROFILE AND GOVERNANCE
3.1 Formation and Jurisdiction
Denton Central Appraisal District is a political subdivision of the State of Texas, created effective January
1, 1980, pursuant to the Texas Property Tax Code, which mandated the establishment of a consolidated
appraisal district in each of the state’s 254 counties. The Property Tax Code governs the legal, statutory,
and administrative requirements applicable to the District’s operations. The District is responsible for
appraising all real and personal property within Denton County for ad valorem tax purposes on behalf of
every taxing unit that imposes property taxes within the District’s boundaries, and for administering
property tax exemptions authorized by state and local law, including homestead, over-65, disabled
person, disabled veteran, charitable, and religious exemptions.
3.2 Board of Directors
The District is governed by a nine-member Board of Directors constituted in accordance with Texas
Property Tax Code § 6.0301. The Board of Directors appoints the Chief Appraiser, adopts the District’s
annual budget, approves this Reappraisal Plan biennially, and appoints members of the Appraisal Review
Board. Additional Board duties are outlined in § 6.0302 of the Texas Property Tax Code. The current Board
of Directors is listed in Appendix A.
3.3 Taxing Units Served
Denton CAD appraises property for Denton County and the cities, towns, school districts, and special-
purpose districts located wholly or partly within the County. Each taxing unit sets its own tax rate to fund
services such as police and fire protection, public schools, road and street maintenance, water and sewer
systems, and other public services, using the market values established by the District. A current roster of
participating taxing units is provided in Appendix B.
3.4 Chief Appraiser and Organizational Structure
The Chief Appraiser, appointed by the Board of Directors, is the chief administrator and chief executive
officer of the District and is responsible for implementing this Plan. The District’s staff is organized into
functional divisions including Business Operations, Residential, Training and Development, Business
Personal Property, Appeals, Mapping/GIS, Commercial, Information Technology, and Exemptions and
Assistance, each headed by a director or deputy chief as identified in Appendix C. Appraisal personnel are
registered with the Texas Department of Licensing and Regulation (TDLR) as required by Chapter 1151 of
the Texas Occupations Code and maintain continuing education necessary to preserve their Registered
Professional Appraiser (RPA) designation and any additional certifications applicable to their assignments.
3.5 Appraisal Review Board
The Appraisal Review Board (ARB) is a separate body from the District’s appraisal staff and is responsible
for hearing and determining taxpayer protests and other statutory matters under Tax Code Chapter 41.
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ARB members are appointed in accordance with Tax Code § 6.41 and complete Comptroller-required
training. The District provides administrative support to the ARB but does not control its determinations.
3.6 Scope of Responsibilities — Historical Account Statistics
The table below reflects the District’s historical estimated account volume by major property category for
tax years 2022–2026, as maintained in the District’s records. The number of Mineral (MN) accounts
reflects a consolidation-driven reduction in 2023–2024 attributable to accounts recorded at zero value
under the Tax Code § 23.231 nonhomestead circuit breaker. These historical workload figures inform the
District’s staffing, budget, and reappraisal-cycle planning for the 2027–2028 biennium.
Category 2022 2023 2024 2025 2026
Minerals (MN) 96,997 98,459 67,327 64,383 71,400
Personal Property (P) 21,616 23,017 23,356 23,270 23,828
Real (R)/Mobile Homes (MH) 343,285 352,199 366,294 375,588 389,296
Grand Total 461,898 473,675 456,977 463,241 484,524
District Note: Denton County has been among the fastest-growing counties in Texas for more than a decade, with
substantial new residential subdivisions, multifamily development, and commercial/industrial growth. This
sustained growth materially affects the District’s new-construction workload, staffing needs, and reappraisal
priorities described throughout this Plan. Actual workload numbers, including current parcel counts and certified
market value totals, are published in the District’s annual report and certified totals and should be referenced
alongside this table for current and future-year planning.
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4. REAPPRAISAL CYCLE
4.1 Revaluation Policy
Tax Code § 25.18 requires each appraisal office to implement a plan to update appraised values for real
property at least once every three years. Denton Central Appraisal District’s current policy is to conduct a
general reappraisal of real and business personal property value annually, meaning that a property’s
appraised value is established and reviewed for equality and uniformity each year. The District conducts
an on-site field review of real property in a portion of the county annually as part of its reappraisal cycle.
Business personal property is verified annually through on-site field review, property owner rendition
submissions, and District-initiated owner questionnaires. The Chief Appraiser provides a notice of
appraised value for each property in compliance with Tax Code § 25.19.
4.2 Appraisal Frequency and Method Summary
Land Appraisal – Vacant rural land is valued annually using comparable sales. Lot values in subdivisions
are computed by market sales, or if unavailable, as an allocated percentage.
Residential Appraisal – Residential new construction is physically examined as part of an annual building
permit data collection process. Appraisers determine size, class, year built, effective year of construction
and other property characteristics and features that are used in the cost and sales comparison valuation
methods. Residential properties are delineated into market areas. On an annual basis, the residential
department performs statistical analysis to evaluate whether values are equitable and consistent with the
market. Based on analysis of the sales activity, market adjustment factors are developed and applied to
adjust the appraised values in market areas or specified geographic areas of comparable properties.
Commercial Appraisal – Commercial real estate is verified by attempting to field inspect and photograph
each property at least once every three years to confirm class, condition and other property data.
Properties are also reviewed as part of an annual building permit inspection process. The appraisers
determine highest and best use. Economic units are delineated by improved market areas. On an annual
basis, commercial market values are established using generally accepted appraisal methods and
techniques. Land values are generally determined using comparable sales. For improved properties,
appraisers consider the cost, sales comparison and income approaches and then reconcile the final value,
based on the quality and availability of the most accurate and credible data for each valuation approach.
Business Personal Property – Business Personal Property is observed annually by appraisers to identify
and document business personal property quality and density. A rendition is mailed annually to each
business. Comparable businesses are analyzed to determine consistency of appraisal values per square
foot or unit. Businesses are categorized using Standard Industrial Classification (SIC) codes. Rendition laws
provide additional information on which to base values of all business personal property accounts.
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4.3 Cyclical Reinspection Program
In accordance with IAAO guidance recommending that property characteristics data be reviewed and
updated through reinspection at least every four to six years, and consistent with the three-year statutory
minimum in Tax Code § 25.18(b), Denton CAD maintains a rotating neighborhood reinspection cycle
covering the entire District. Reinspection is accomplished through a combination of on-the-ground field
inspection and office-based desk review using current aerial and oblique imagery, building-permit data,
and other available resources.
4.4 Reappraisal Activities
4.4.1 Identifying properties to be appraised through physical inspection or by other reliable
means of identification
Accurate ownership and legal description data is maintained by processing recorded deeds and plats that
are accessed through the County Clerk’s website. The deeds are read and entered into the computer
assisted mass appraisal (CAMA) software system by the Mapping & Ownership Department. Information
entered includes the grantor, grantee, date of recording, effective date, and document instrument
number. Property identification numbers are assigned to each parcel of property. Maps have been
developed that show ownership lines for all real estate in the county. The maps are stored electronically
using ESRI software and are integrated with the CAMA software to provide staff and appraiser significant
analysis capabilities. Aerial photography is purchased on a biannual basis and provides mapping staff and
appraisal staff additional capability to review and identify property characteristics. Oil and gas wells are
discovered using Texas Railroad Commission records. Business personal property is located by using data
sources such as sales tax permit holder lists, business listings, commercial publications and by canvassing
the county.
4.4.2 Identify and update relevant characteristics of each property in the appraisal record
Real property is reviewed annually. The property data related to new construction and other building
permit activity is collected through an annual field review effort. Cities within DCAD’s jurisdiction
frequently provide permit information either electronically or in paper form. Comparable sales data is
routinely verified as part of the building permit field review and reappraisal activities. Appraisers review
aerial imagery, drive to market areas and gather data on houses, commercial buildings, and vacant land
tracts, based on building permit information. Additional information is gathered during protests, from
taxpayers, sales activity, and sales ratio analysis. The appraisers review properties, noting the condition
and any changes since the last inspection. A picture of the property is taken and a sketch of the
improvements is made, if there is none in the records. Characteristics such as bathrooms, fireplaces, air
conditioning, type of roof, type of exterior, type of foundation and quality of construction are recorded
or validated. All data is stored in the CAMA software and assists the appraiser in making value decisions
when they return to the office. Business personal property is inspected and the appraiser makes notations
of the type of business and the quality and density of both the inventory and furniture and fixtures.
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4.4.3 Define market areas in the district
Market areas are defined by the physical, economic, governmental and social forces that influence
property values. A list of the District’s market area codes is provided in Appendix D. The effects of these
forces are used to identify, classify, and stratify or delineate similarly situated properties into smaller,
more comparable and manageable subsets for mass valuation purposes. Market sales are examined as
part of this process.
4.4.4 Identify property characteristics that affect property value in each market area
Each parcel of property has detailed information recorded into the CAMA system. Each improvement may
show the sketch and dimensions, the quality of construction, the year of construction, the exterior
covering, the number of baths, fireplaces, air conditioning type, fences, pools and other attributes, and
the overall condition of the improvement. For land, the legal description, size, and special characteristics
are noted and can be used when comparing to other land parcels.
4.4.5 Develop an appraisal model that reflects the relationship among the property
characteristics affecting value in each market area
General demographic, economic and financial trends, construction cost, market sales and income data
are acquired through various sources. These may include internally generated questionnaires to buyer
and seller, public and university research centers, private market data vendors, real estate related
publications and communication with buyers, sellers, brokers and fee appraisers, as well as information
collected from property owners and agents during the informal protest and Appraisal Review Board
process.
Revisions to cost models, income models, and market models are specified, updated and tested each
appraisal year. Market area boundaries are reviewed and adjusted as indicated by growth patterns and
market preferences and other factors.
The CAMA system begins with the cost approach to value to estimate the original cost of each
improvement. That cost is based on local modifiers to information from national publications such as
Marshall Valuation Service (Marshall & Swift) and local construction costs. Components measured in the
cost include the size of the structure, the exterior covering, the quality of construction, the number of
stories, air conditioning and other special amenities.
The market sales are then analyzed for value contributions in each market area and adjustments to cost
are applied to each market area in the form of a market adjustment.
4.4.6 Apply the conclusions reflected in the model to the characteristics of the properties being
appraised
By utilizing the age, quality, condition, construction components and other variables, the model is
developed and applied to all parcels within the market area.
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4.4.7 Review the appraisal results to determine value
After completing the process of assigning value to all parcels within a market area using the CAMA
software, sales ratio reports are run for each market area to determine if the values that have been
assigned are within acceptable ranges.
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5. PERFORMANCE ANALYSIS
5.1 Purpose of Performance Analysis
The purpose of the performance analysis is to ensure appraisal accuracy and uniformity. In each appraisal
year, the previous appraisal year’s equalized values are analyzed with ratio studies to determine appraisal
accuracy and uniformity overall, and by market area within state property reporting categories, in
compliance with the IAAO Standard on Ratio Studies.
5.2 Measures of Central Tendency
For each reporting category, the District calculates the median, mean, and weighted mean ratio of
appraised value to verified sale price. The median ratio is the District’s primary measure of the level of
appraisal because it is not distorted by outlier sales. The median forms the starting point for establishing
appraisal performance accuracy and for evaluating whether values in a given area should be trended
upward, downward, or held for the upcoming reappraisal.
5.3 Measures of Uniformity and Equity
The District calculates the median ratio, mean and weighted mean ratio, coefficient of dispersion (COD)
for each reporting category to measure horizontal equity, and calculates the price-related differential
(PRD).
5.4 IAAO Performance Standards Applied
Statistic Purpose IAAO Standard / Acceptable
Range
Median Ratio Primary measure of overall appraisal level
(accuracy) Target: 0.90 – 1.10 of market
value (approx. 100%)
Mean and Weighted Mean Ratio Secondary measures of central tendency;
weighted mean informs value-related bias
review
Reviewed alongside median;
large divergence signals bias
Coefficient of Dispersion (COD) Measures uniformity — average deviation
of ratios from the median
Residential: 5–15
(homogeneous areas 5–10);
Income property: 5–20; Vacant
land evaluated with caution
Price-Related Differential (PRD) Measures vertical equity between lower-
and higher-value properties 0.98 – 1.03
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5.5 Use of Performance Analysis Results
Reporting categories that fall outside these acceptable ranges are prioritized for model recalibration,
additional field reinspection, or data-quality review. Performance analysis results can provide additional
evidence to support the District’s burden of proof in value-defense proceedings.
5.6 Property Value Study (PVS) Coordination
Section 5.10 of the Texas Property Tax Code requires the Comptroller’s Property Tax Assistance Division
to conduct a property value study of each school district at least once every two years, utilizing statistical
analysis of sold properties and appraisals of unsold properties as a basis for assessment ratio reporting.
The District reviews PVS results and reconciles material differences between the Comptroller’s
independent ratio study and the District’s internal ratio studies, using such findings to inform reappraisal
priorities.
Because the personal property portion of the Property Value Study relies on state cost and depreciation
schedules rather than a sales ratio study, the District retains and reviews the rendition, cost, and
depreciation documentation supporting its personal property values so that any variance identified in the
study can be reconciled. Study results affect school district funding under the state school finance system
and are reviewed annually by the BPP director for indicated changes to the District’s schedules and
models.
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6. ANALYSIS OF AVAILABLE RESOURCES
6.1 Staffing and Professional Certification
Staffing and budget requirements for each tax year are detailed in the appraisal district budget, as
adopted by the Board of Directors. This Plan is adjusted to reflect expected available staffing for 2027 and
anticipated staffing for 2028. Staffing will impact the cycle of real property reinspection and personal
property on-site review that can be accomplished during the Plan period. Appraisal departmental staffing
levels are identified by division in this Plan, and a listing of key appraisal staff is provided in Appendix C.
Appraisal personnel are registered with TDLR as required by Chapter 1151 of the Texas Occupations Code
and maintain continuing education necessary to preserve their RPA designation.
6.2 Budget
The District’s annual operating budget, adopted by the Board of Directors under Tax Code § 6.06, funds
the personnel, technology, contracted services (including fee appraisers, aerial imagery, and legal
counsel), data resources, and public outreach necessary to implement this Plan. Changes in legislation
involving appraisal districts may occur when the Legislature is called into session; such changes may
require adjustments to the budget and staffing during the Plan period.
6.3 Existing Appraisal Practices and Staff Training
Existing appraisal practices that continue from year to year are incorporated into District staff training to
keep their skills current. Real property appraisal cost-new and depreciation tables are reviewed and
updated as necessary based on cost data obtained from national publications such as Marshall Valuation
Service (Marshall & Swift) and local market data. Preliminary values produced by these updates are tested
against verified sales data, with adjustments made to fit local market conditions. Income studies by
commercial use type are updated from current market data, including a review of economic rents and
capitalization rates from the local market, ARB hearing data, and published sources. Personal property
density schedules are analyzed, tested, and updated based on cost data obtained by rendition and ARB
hearing documentation.
6.4 Information Technology Resources
Information Technology support is defined by year-specific functions identified by management, with
system upgrades scheduled in coordination with the District’s software vendor. Computer-generated
forms are reviewed annually and revised as needed to reflect the current tax year and reappraisal status.
Legislative changes are scheduled for implementation and tested through coordination between the
District’s IT department and its software vendor. Map and data requirements are developed, and updates
are coordinated between the District’s GIS and IT departments, to ensure appraisal staff have timely
access to the necessary tools.
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6.5 Market and Cost Data Resources
The District’s valuation models are influenced by: (1) verified sales data obtained from deed records, sales-
validation questionnaires, and third-party sales data sources where available; (2) nationally recognized
cost-estimation resources such as Marshall & Swift/CoreLogic, calibrated to local market conditions; (3)
income, expense, and capitalization-rate data for income-producing property obtained from published
surveys (such as CoStar, Crexi, and ALN Apartment Data), owner-reported operating statements, and local
market participants; (4) agricultural production and net-to-land data for special-use appraisal; and (5)
building-permit and platting data obtained from the County and participating municipalities.
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7. MASS APPRAISAL SYSTEM
7.1 Information Technology Infrastructure
The District’s Information Technology (IT) division maintains Denton Central Appraisal District’s local
technology infrastructure, including technical support, workstation management, internet connectivity,
and network communications. While the District utilizes cloud-based Software as a Service (SaaS)
providers for its primary appraisal and various support functions (such as online exemption processing),
the IT division directly hosts and maintains multiple on-premises network servers dedicated to Geographic
Information Systems (GIS). This locally managed GIS infrastructure supports mapping, multiple layers of
GIS-related intelligence, and digital photography used by various departments. Together, this hybrid
environment of vendor-managed cloud applications and internally managed network infrastructure
provides direct support for all appraisal, customer service, exemption administration, and Appraisal
Review Board activities, and is used to fulfill all reporting requirements for taxing units and the
Comptroller’s Property Tax Assistance Division.
7.2 Computer-Assisted Mass Appraisal (CAMA) System
The District utilizes a cloud-hosted, Software as a Service (SaaS) platform for its Computer-Assisted Mass
Appraisal (CAMA) system. Because the software is hosted and maintained by a third-party vendor, the
core system infrastructure, data structures, and software update schedules are managed entirely by the
vendor rather than the District’s IT division. Legislative mandates—including the 2025 legislative
changes—are addressed by the software vendor and deployed to the live environment as system updates.
While District management specifies operational needs and requests system enhancements, the timing
and deployment of core software updates are determined by the vendor. Within the provided platform,
District appraisal staff ensure that all customized computer-generated forms, letters, notices, and orders
are reviewed annually and configured or revised as necessary.
7.3 District Website and Public Access
The District’s website (www.dentoncad.com) makes a range of information available for public access,
including District operations information and links to related taxing unit, appraisal district, and state
government resources. Property owners can access property characteristics, preliminary and certified
values, protest and appeal procedures, and property maps through the website.
7.4 Real Property Valuation System Maintenance
Revisions to cost models, income models, and market models are specified, updated, and tested each
appraisal year. Market area boundaries are reviewed and adjusted as indicated by growth patterns and
market preferences. Deeds are processed on an ongoing basis to transfer ownership, establish land size,
and assign account numbers to newly platted lots. The District also updates and processes exemption and
special-use appraisal applications as necessary.
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Cost schedules are tested with market data (sales) to ensure compliance with Tax Code § 23.011.
Replacement cost new and depreciation tables are based on cost data from national publications and local
market data, and resulting schedules are tested for accuracy and uniformity using ratio studies. Land
tables are updated using current market data and tested with a ratio study.
Income schedules are tested to ensure compliance with Tax Code § 23.012. Income, expense, and
occupancy data are updated in the income models for each property use category and market area;
property categories are reviewed for continued applicability; and capitalization rate studies are completed
using current sales data and published sources, with resulting models tested using ratio study tools.
Market models are tested to ensure compliance with Tax Code § 23.01. Market data such as sales are
gathered, entered into the system, verified, analyzed, and tested with sales ratio reports.
7.5 Personal Property Valuation System Maintenance
Density schedules are updated using data received during the previous appraisal year from renditions and
hearing documentation. Valuation procedures are reviewed, modified as necessary, and tested.
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8. VALUATION APPROACHES
Consistent with Tax Code § 23.01, the District considers the cost, income, and market (sales comparison)
approaches to value for each property and applies the approach or approaches most appropriate to the
property type, using the same or similar appraisal techniques for the same or similar kinds of property.
8.1 Cost Approach
The cost approach estimates value as the current cost to construct a comparable improvement, less
accrued depreciation, plus land value. The District applies the cost approach primarily to residential and
commercial improvements, using calibrated cost models derived from national cost-estimation services
(such as Marshall Valuation Service/Marshall & Swift) and adjusted to reflect local labor and material
costs, with depreciation schedules calibrated to observed market behavior.
8.2 Sales Comparison (Market) Approach
The sales comparison approach estimates value based on verified sales of comparable properties,
adjusted for differences in characteristics, location, and market conditions. This approach is the primary
tool used to test and calibrate the District’s cost and income models through sales ratio studies, and is
applied directly in valuing vacant land and, where sufficient comparable sales exist, in residential
neighborhoods with active resale markets.
8.3 Income Approach
The income approach estimates value based on the present worth of anticipated future income, and is
applied primarily to income-producing commercial and multifamily property. The District develops and
annually updates income, expense, and capitalization-rate models by property type and market area.
8.4 Land Valuation
Land is valued using the sales comparison approach where sufficient vacant land sales exist,
supplemented by allocation and abstraction techniques where vacant land sales are scarce. Agricultural
and open-space land that qualifies for special appraisal under Tax Code Chapter 23, Subchapters C, D, E,
F, G, or H is appraised on the basis of its capacity to produce agricultural or timber products or other
qualifying use.
8.5 Highest and Best Use
The District considers the highest and best use of each property — the reasonably probable and legal use
that is physically possible, legally permissible, financially feasible, and results in the highest value — as the
foundation for the application of the cost, income, and sales comparison approaches.
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9. DATA COLLECTION AND VALIDATION
9.1 Identifying Property
The Mapping department gathers information from deeds, plats, replats, and other documents filed with
the Denton County Clerk’s Office and inputs and updates this information into the CAMA system.
Information entered includes the grantor, grantee, date of recording, effective date, and document
instrument number. Property identification numbers are assigned to each parcel. Maps developed using
ESRI software show ownership lines for all real estate in the county and are integrated with the CAMA
software. Aerial photography is purchased on a biannual basis, providing mapping and appraisal staff
additional capability to review and identify property characteristics. Oil and gas wells are discovered using
Texas Railroad Commission records. Business personal property is located using sales tax permit holder
lists, business listings, commercial publications, and canvassing of the county.
9.2 Identifying and Updating Property Characteristics
Field appraisers are provided standardized field collection devices to verify existing property
characteristics or record new property data. Work assignments are based on the geographic area
delineated for reappraisal. Existing appraisal data is displayed on a field device used by the appraiser to
record new or modified data during an on-site inspection. Each parcel has detailed information recorded
into the CAMA system, which may include data such as sketches, square footage, quality of construction,
year of construction, exterior covering, number of baths, fireplaces, air conditioning type, pools and other
attributes, and overall condition. Land characteristics recorded include legal description, size, and special
characteristics used for comparison to other parcels. Other field inspection resources may include sales
and income data, fire damage reports, building permits, certificates of occupancy, building plans, site
plans, recorded deeds and plats, photos, published articles, and actual cost information.
9.3 Market Area Definition and Delineation
Market areas are defined by the physical, economic, governmental, and social forces that influence
property values. The effects of these forces are used to identify, classify, and stratify or delineate similarly
situated properties into smaller, more comparable and manageable subsets for mass valuation purposes.
Delineation can involve physically drawing market area boundary lines on a map, or statistical separation
or stratification based on attribute analysis. Market sales are examined to confirm that market areas
remain homogeneous, and analyst staff annually evaluate market area boundaries or market segments to
ensure continued homogeneity of property characteristics as growth patterns evolve.
9.4 New Construction and Demolition
New construction and office review procedures are identified and revised as needed. Building permits
provided by the county and cities are a primary source for discovering construction or demolition activity;
this data is acquired periodically from participating municipalities and used to identify properties for
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annual inspection. Field production standards are established and monitoring procedures tested to meet
field review deadlines.
9.5 Remodeling
Market areas with extensive remodeling activity are identified through permits, and on-site inspections
are conducted to verify property characteristic data. When reappraisal of significantly changed properties
takes place, values are tested with ratio studies before being finalized.
9.6 Reinspection of Market Areas
Real property market areas, stratified by property classification, are tested for low or high protest
volumes, low or high sales ratios, and high coefficients of dispersion. Market areas that fail any of these
tests are scheduled for field reviews to verify and correct property characteristics data. Additional sales
data is researched and verified to assess whether the market area is correctly stratified. In the absence of
adequate market data, market area boundary lines may be redrawn and clustered to develop a
representative sample for the overall market area.
9.7 Reinspection of the Universe of Properties
Tax Code § 25.18(b) requires reinspection of the universe of properties at least once every three years.
The District’s reinspection activity is dictated by the availability of staff, which depends on the completion
of current-year protests and certification. Reinspection is completed using a combination of field
inspection and office review, including examination of aerial photography using the District’s most
recently flown oblique and orthographic imagery, property sketches, existing property characteristics, and
existing street-level images captured by District staff.
9.8 Gathering and Verification of Sales Data and Property Characteristics
Sales information is gathered by the Mapping department and entered into the CAMA system, then
reviewed and verified by appraisers. Property characteristics data contemporaneous with the date of sale
is captured. Because Texas does not require full sales disclosure, the District obtains sales prices through
deeds, voluntarily disclosed closing statements or fee appraisals (often submitted as protest evidence),
buyer mail questionnaires, and third-party sources such as real estate agents and market data vendors.
9.9 Quality Control
Appraisal department directors and data management employees conduct ongoing quality control of the
entire data entry process. Supervisors and directors verify the accuracy of collected data with periodic on-
site field reviews. This review process may identify areas where additional appraiser training is required.
9.10 Departmental Calendar Year Overview
In addition to properties identified by building permits, sales, protests, and administrative review, the
District’s Residential, Commercial, and Business Personal Property divisions maintain a calendar year
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overview of specific tasks and goals for the Plan period, summarized below. This calendar is reviewed and
updated annually by each division director and may be amended administratively by the Chief Appraiser.
Residential Commercial Personal Property
Review residential cost schedules &
consider available vendors Review commercial cost schedules &
consider available vendors Procedure manual update and review
Procedure manual update and review Procedure manual update and review BPP network drive cleanup and
archiving
Residential network drive cleanup
and archiving Commercial network drive cleanup
and archiving Review and remove unused &
obsolete codes
Review and remove unused &
obsolete codes Review and remove unused &
obsolete codes Inspections for tagged properties
Inspections for tagged properties Inspections for tagged properties Drive all areas annually for new or
adjusted BPP accounts and business
closures
Land schedule review & evaluation Collect financial data & create an
income model for all commercial
property types
Properties not rendered in the last
two years reviewed with an on-site
field inspection
Improvement schedule review &
evaluation Review land adjustments Continue audit of exemptions
Neighborhood code review &
evaluation Review economic unit groups
District Note: For 2027 and 2028, each division additionally considers reassigning appraiser regions and/or
property types to maximize productivity, staff knowledge, and continued development; and pursues automation
goals such as automated equity and sales grids (Commercial) and online rendition submission (Business Personal
Property).
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10. PILOT STUDY AND MODEL CALIBRATION
10.1 Purpose
New or revised mass appraisal models are tested on selected market areas or property samples before
district-wide application. This pilot study process allows the District to verify that a proposed model
performs acceptably before it is relied upon to value the full population of properties in a market area,
consistent with USPAP Standard 5, Mass Appraisal Development.
10.2 Procedure
Sales ratio studies are used to test pilot models. Actual test results are compared against anticipated
results, and models that do not perform satisfactorily are refined and retested before broader application.
The procedures used for model specification and model calibration comply with USPAP Standard 5 and
with the IAAO Standard on Mass Appraisal of Real Property.
10.3 Scope of Application
The pilot study process applies to revisions of cost models, income models, market/sales comparison
adjustment factors, and land valuation schedules across all major property categories — residential,
commercial, and business personal property — as described in the model specification and calibration
procedures in Section 11.2 of this Plan.
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11. VALUE REVIEW PROCEDURES
11.1 Neighborhood and Market Area Analysis
The District delineates residential neighborhoods and commercial market areas based on locational,
physical, and economic similarities that influence value, and periodically reviews and updates these
delineations to reflect new development, annexation, and changing market patterns. Ratio studies and
value trending are performed at the neighborhood or market-area level to ensure that mass appraisal
models reflect localized market conditions.
11.2 Model Specification and Calibration
For each major property category, the District specifies and calibrates mass appraisal models using current
verified sales and market data, tested through the pilot study process before being applied district-wide.
11.3 Field Review
The appraiser identifies individual properties in need of field review through sales ratio analysis, ARB
hearings, building permits, property owner requests, aerial photography, and other sources. Sold
properties are reviewed on a regular basis to check for accuracy of data characteristics before use in
reappraisal analysis. Increased sales activity can result in a more substantial field effort to review and
resolve sales that fall outside acceptable ranges. Appraisers frequently field-review subjective data items
such as quality of construction, condition, and physical, functional, and economic obsolescence.
11.4 Office Review
Office reviews are performed in compliance with IAAO standards. The appraiser may utilize aerial
photography to verify building characteristics and location without an on-site inspection. Appraisers
conduct a routine valuation review of all properties as outlined in the ratio study and market analysis
procedures in Sections 5 and 9.3 of this Plan, and previous values resulting from protest hearings, informal
conferences, or litigation are individually reviewed to determine if the value remains appropriate for the
current year.
11.5 Management Review Process
Before proposed value estimates are finalized, appraisal directors and supervisors review sales ratios by
market area and pertinent valuation data, including weighted sales ratio and pricing trends. This review
includes comparison of the level of value between related market areas within and across jurisdiction
lines. The primary objective is to ensure that proposed values meet preset appraisal guidelines
appropriate for the tax year in question before a notice of appraised value is prepared and mailed.
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12. APPRAISAL NOTICES
12.1 Legal Requirement
Appraisal notices are prepared and mailed in accordance with Texas Property Tax Code § 25.19. Appraisal
notices are reviewed each year for legal sufficiency and correctness, and enclosures are updated to
include the current version of the Comptroller’s Taxpayer Assistance Pamphlet.
12.2 Timing
Real property notices are generally mailed in early April, and personal property notices are generally
mailed in mid-May, for each tax year covered, consistent with the calendars in Section 23 of this Plan. The
Chief Appraiser may adjust these target mailing windows administratively based on operational needs.
12.3 Content and Compliance
Each notice includes the property’s appraised value for the current and preceding tax year, the property’s
taxable value after exemptions, and other information required by Tax Code § 25.19, including notice of
the property owner’s right to protest and information on the informal review and ARB hearing processes.
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13. HEARING PROCESS
13.1 Staff Training and Preparedness
Appraisal directors and supervisors conduct training for staff in March or April of each appraisal year to
ensure preparedness for informal conferences and formal hearings, which generally begin in mid-April of
each year covered by this Plan. Logistical staff periodically attend Comptroller-mandated training for ARB
members, typically held in March.
13.2 Informal Review
Property owners and agents may request an informal conference with District appraisal staff to discuss
the basis for the District’s appraised value before a formal ARB hearing. Staff review property-specific
evidence with the property owner or the agent and settle the account where appropriate.
13.3 Formal ARB Hearings
Revisions and enhancements to existing hearing scheduling procedures for Appraisal Review Board
hearings are reviewed and updated to ensure efficiency and timely certification of the appraisal roll.
Standards of documentation and the District’s hearing evidence are reviewed and updated to reflect
current valuation methods and practices, and production of evidence is tested for compliance with Tax
Code requirements.
13.4 Value Defense Evidence
At both the informal review stage and formal ARB protest hearings, appraisal staff are prepared to support
individual valuations with property-specific evidence.
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14. RESIDENTIAL REAL PROPERTY REAPPRAISAL
14.1 Scope of Responsibility
The Residential Appraisal staff is responsible for developing equal and uniform market values for
residential properties. Residential assignments are delineated from commercial assignments on the basis
of property use type codes. Generally, the staff values residential single-family, all multifamily housing
other than apartments, and mobile homes, and is responsible for appraising vacant residential lots and
tracts in neighborhoods. The table below identifies the principal property classification codes appraised
by the Residential Division.
Code Description Category
A1 Real, Residential, Single-Family Residential
A2 Real, Residential, Mobile Home Residential
A3 Real, Residential, Waterfront Residential
A4 Real, Residential, Condos Residential
A5 Real, Residential, Townhomes Residential
A6 Real, Residential, Golf Course Residential
B2 Real, Residential, Duplexes Residential
C1 / C3 / C5 Vacant Lots - Platted / Outside City / Waterfront Residential
M1 Mobile Home (Personal Property) Residential
D1 / D2 Qualified Ag Land / Farm & Ranch Improvements on Open-Space Land Res / Ag / Com
E1 / E3 / E4 Land & Improvements (Non-Ag) / Mobile Homes on Non-Ag Land /
Vacant Non-Qualified Land Res /Ag / Com
OA1–OC3 Inventory - Residential/Condo/Townhome/Duplex/Vacant Lot Residential
14.2 Appraisal Resources
The Residential Appraisal staff consists of 42 staff members, including one director, one assistant director
and three supervisors, as detailed in the adopted budget. A common set of data characteristics for each
residential dwelling in Denton County is collected in the field and entered into the CAMA system. Land
data resources include property-specific data (view attributes, topography, site plan approvals, sales,
listings, zoning) and general data (neighborhood trends, investment criteria), acquired through field
inspection, aerial imagery, public records, owner survey, and contract services reporting sale, listing, and
market trend information. Denton CAD uses personal field devices (PFDs) to make field data entry more
efficient and to limit transcription errors.
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14.3 Specific Valuation Objectives
Each year, new land accounts are created by subdivision, condominium declaration, or split/merge
activity. Field inspections ascertain land characteristics for these new accounts, for partially complete
subdivision/condominium developments, and for existing individual properties or land market areas
targeted for review. On an annual basis, in cooperation with the Commercial Department, existing land
values are compared with recent market data within designated land market areas. All qualifying D1
properties are reappraised annually as to their productivity values, as are qualifying inventory (“O”)
property values. In addition to properties identified by building permits, sales, protests, and
administrative review, the Residential Division follows the Departmental Calendar Year Overview.
14.4 New Construction, Demolition, and Sales Verification
New construction and office review procedures are identified and revised as needed, with building
permits from the county and participating cities serving as the primary discovery source for construction
and demolition. All sales are verified and property characteristics data is gathered as of the date of sale.
The sales ratio formula is Denton CAD appraisal divided by the sales price.
14.5 Highest and Best Use Analysis
The highest and best use of residential property is normally its current use, given that residential
development is generally protected from other land uses by deed restrictions and zoning. In transition
areas with mixed residential and commercial use, or areas with extensive renovation activity, the
appraiser reviews the residential property use and determines the highest and best use on a
neighborhood basis, which may include analysis of whether older, non-remodeled homes represent the
most productive use compared to redevelopment. The District also complies with Tax Code § 23.01(d)
regarding a property’s value for a residence homestead.
14.6 Valuation Methods
14.6.1 Cost Schedules
Cost schedules, geographically adjusted from national publications such as Marshall Valuation Service
(Marshall & Swift), are reviewed and adjusted periodically to consistently reflect market costs and
changing economic trends. These costs are compared with sales of new improvements and indexed to
reflect the local residential building and labor market, with market area adjustments applied where
supported by a sample of market sales. Cost schedules are reviewed regularly and updated from nationally
recognized cost guides.
Tables are also produced in order to uniformly apply value for added amenities as determined by the
marketplace. Examples may include pools, bathhouses, outbuildings, boathouses, tennis courts, and other
market driven value items.
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14.6.2 Income Models
The income approach may be useful for real properties typically viewed as income-producing, provided
sufficient income data is available and comparable sales are lacking. In the current residential market,
however, the income approach is generally not used.
14.6.3 Sales Information
The District maintains a sales file that stores “snapshot” data for vacant and improved residential
properties as of the date of sale. Residential improved and vacant sales are collected from a variety of
sources, including District survey letters sent to buyers and/or sellers, field discovery, protest hearings,
sales vendors, builders, realtors, and brokers.
The District has established a system of type, source, validity, and verification codes to document the
salient facts of a property’s purchase or transfer and to help determine relevant market sale price
information. The influence of time on price is evaluated through sales analysis, and when supported,
applied within each market area’s ratio study. Market area sales reports serve as an analytical tool for
appraisers in developing and estimating market price ranges and property component values. Abstraction
and allocation of property components based on sales of similar property are important analytical tools
for interpreting market sales under the cost and sales comparison approaches. Together, these tools help
the District identify and estimate the effect of price changes indicated by sales of similar property within
the current market.
District Note: The District considers all three approaches to value and recognizes them as acceptable methods. For
residential property, however, the District generally considers the sales comparison approach a more accurate and
reliable indicator of value, as it is more responsive to the economic, social, and physical characteristics of a given
property.
14.7 Market Area and Statistical Analysis (Model Calibration)
14.7.1 Market Area Analysis
Market area analysis of sales data serves both to achieve an acceptable sales ratio, or level of appraisal,
and to reconcile the sales comparison and cost approaches to value. Market factors, developed from
appraisal statistics generated through market analyses and ratio studies, are used to confirm that
estimated values are consistent with the market and to reconcile cost-approach indicators. The District’s
primary approach to residential valuation is a hybrid cost-sales comparison model, expressed as:
Market Value = Land Value + ((Cost New – Depreciation) × Market Adjustment)
This type of approach accounts for market area influences not particularly specified in a purely cost model.
In accordance with the cost approach, the estimated market value of the property equals the land value
plus the replacement cost-new of improvements less depreciation, times the market adjustment factor
(applied only to the improvement value, not land). Because the cost approach separately estimates land
and building contributory values using depreciated replacement costs — reflecting only the supply side of
the market — demand-side market or location adjustments may be abstracted from sales and applied
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uniformly within market areas to bring the level of appraisal to an acceptable standard as indicated by
market sales.
14.7.2 Statistical Analysis
The residential appraisal staff performs statistical analysis annually to evaluate whether values are
equitable and consistent with the market, using ratio studies to judge the two primary aspects of mass
appraisal: accuracy and uniformity. Summary statistics — weighted mean, median, standard deviation,
coefficient of variation, and coefficient of dispersion — are generated for each market area and
summarized by year, providing directors a tool to determine both the level and uniformity of appraised
value. Based on sales ratio statistics and designated parameters, a preliminary decision is made as to
whether the value level in a market area needs to be updated in an upcoming reappraisal.
14.7.3 Market Adjustment
Market area adjustment factors, developed from appraisal statistics generated through ratio studies, are
used to ensure that estimated values remain consistent with the market. The appropriate market
adjustment for a given market area is determined through statistical analysis comparing present
appraised values with recent sales.
14.8 Special Appraisal Provisions — Residential Homesteads
Article VIII, § 1(i) of the Texas Constitution allows the Legislature to limit the annual percentage increase
in the appraised value of a residence homestead to 10% under certain conditions (the “homestead cap”),
implemented by Tax Code § 23.23. The limited value begins in the second year the property owner
qualifies for a residential homestead exemption, and the appraised value of a qualified residence
homestead is the lesser of market value, or the preceding year’s appraised value plus 10% plus the value
of any improvements added since the last reappraisal. The appraised value of a homestead increases up
to 10% annually until the appraised value equals the market value. If a limited homestead property sells,
the cap expires as of January 1 of the year following the sale, and the property is appraised at market
value the following year, though the market value is maintained on the record alongside the limited
appraised value each year.
14.9 Residential Inventory
Tax Code § 23.12 provides the definition of market value for residential inventory — residential real
property that has never been occupied as a residence and is held for sale in the ordinary course of
business, unoccupied, unleased, and producing no revenue. Residential inventory is appraised at the price
at which it would sell as a unit to a purchaser who would continue the business, using the same generally
accepted appraisal techniques applied to other residential real property.
14.10 Value Reviews and Performance Tests
Field and office reviews are conducted annually in compliance with IAAO standards, utilizing aerial
photography to verify building characteristics without an on-site inspection where appropriate. Valuation
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reports comparing prior-year values against proposed and final values are generated for all residential
properties, and previous ARB-driven values are reviewed to determine if they remain appropriate for the
current year. Overall sales ratios are generated for each school district to allow appraisers to review
general market trends and market appreciation over time. Sales ratio statistics are also generated by
market area, consistent with the performance analysis procedures.
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15. COMMERCIAL AND INDUSTRIAL REAL PROPERTY REAPPRAISAL
15.1 Scope of Responsibility
The Commercial Appraisal Division is responsible for the valuation of all commercial real property,
including land and improvements, within the District’s jurisdiction. Commercial property types generally
include multi-family, office, retail, warehouse/manufacturing, industrial, and other business-related
facilities. The commercial staff is responsible for establishing market value on any real property for which
the highest and best use is determined to be non-residential, and also values non-homestead residential
properties located in areas of transition to commercial use (“interim-use” properties). Commercial
appraisal assignments are delineated from residential assignments based on state use code guidelines
established by the Comptroller, summarized below.
Code Description Category
B1 Real, Residential, Apartments Commercial
C2 Vacant Lot Commercial Commercial
F1 Real, Commercial Commercial
F2 Real, Industrial Commercial
F3 Real, Commercial MH Parks Commercial
F4 Real, Commercial Office Condos Commercial
D1 / D2 Qualified Ag Land / Farm & Ranch Improvements on Open-Space Land Com / Res / Ag
E1 / E3 / E4 Land & Improvements (Non-Ag) / Mobile Homes on Non-Ag Land /
Vacant Non-Qualified Land Com / Res / Ag
15.2 Appraisal Resources
The Commercial Appraisal Division is staffed with 12 staff members, including a director and supervisor,
with duties divided by commercial property type (multi-family, industrial, office, and retail). Appraisers
are cross-trained to competently appraise any commercial property type within the District’s jurisdiction.
Appraisers collect, process, verify, and maintain income, cost, and sales information (vacant land and
improved properties) used in the valuation process. A standardized set of data characteristics for each
commercial property is collected and entered into the CAMA system by the commercial appraisal staff,
including sales prices, capitalization rates, income multipliers, marketing periods, sale listings, fee
appraisals, actual income and expense data, contract rental data, leasing information (commissions,
tenant finish, length of terms, etc.), and actual construction cost data. In addition to the actual data
obtained from specific properties, market data publications and published market surveys are also
reviewed to provide additional support for market trends.
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15.3 Specific Valuation Objectives
Each year, new land accounts are created by subdivision, condominium declaration, or split/merge
activity. Field inspections ascertain land characteristics for these new accounts, for partially complete
subdivision/condominium developments, and for existing individual properties or land market areas
targeted for review. On an annual basis, in cooperation with the Residential Division, existing land values
are compared with recent market data within designated land market areas. In addition to properties
identified by building permits, sales, protests, and administrative review, the Commercial Division follows
the Departmental Calendar Year Overview.
15.4 Preliminary Analysis, Area Analysis, and Market Area Analysis
Prior to beginning valuation activities for an appraisal year, the appraisal management team reviews the
results of the preceding year, considering budget, calendar issues, and resource availability, and analyzing
ARB activity and value changes during the appeals process. Data on regional economic forces —
demographic patterns, employment and income patterns, real property price and rent trends, interest
and discount rates, financing trends, vacant land availability, and construction trends and costs — is
collected from private vendors and public sources to determine what market and market area changes
will need to occur during the upcoming valuation cycle. A market area consists of a wide variety of both
competing and complementary property types. A commercial market area, submarket, or economic area
consists of land and commercial properties within defined boundaries, delineated by man-made, political,
or natural boundaries, and is periodically reviewed to determine whether a revised delineation is
required.
Mass appraisal market area analysis examines the economic forces of supply and demand affecting a
group of similar, or “like,” properties, including the relationships among social, economic, environmental,
governmental, and site conditions. Appraisers consider general market data such as submarket supply
and demand, zoning and code restrictions, municipal services, school district characteristics, job growth
patterns, population trends, transportation issues, investment patterns, and other factors influencing the
local real estate market. Specific market data gathered and analyzed includes sales of commercial
properties, new construction and other building-permit activity, new leases, lease rates, absorption rates,
vacancies, typical property expenses (including replacement reserves, where recognized by the market),
expense ratio trends, and capitalization rate indicators. This data is used to determine market ranges for
price, operating costs, and investment return expectations.
15.5 Highest and Best Use Analysis
The highest and best use is the most reasonable and probable use that generates the highest present
value of the real estate as of the valuation date, and must be physically possible, legally permissible,
financially feasible, and maximally productive. For vacant land, highest and best use is considered
speculative but market-oriented, based on surrounding land uses and the probability of zoning changes.
For improved properties, highest and best use is evaluated both as currently improved and as if vacant,
recognizing that the existing improvements may represent a transitional, interim, nonconforming,
multiple, or speculative use, or that excess land may exist. In many instances, current use of a property
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may be the same as the highest and best use. Proper highest and best use analysis ensures the most
accurate estimate of market value can be derived.
15.6 Data Collection and Validation
Data collection of commercial real property involves maintaining site and improvement characteristics —
land size, topography, square footage, actual and effective age, quality, condition, other attributes and
features — in the CAMA system using a property classification system that establishes uniform listing
procedures. During field inspections, appraisers review building class, quality of construction, condition,
and physical, functional, and economic obsolescence factors, updating records with comments and
inspection dates.
Building-permit data is obtained from participating jurisdictions and matched to corresponding
commercial accounts. Commercial sales data is collected, processed, reviewed and verified by appraisers,
and compiled to create a “snapshot” of the sold parcel as of the time of sale. Income and expense data —
rent rolls and income statements — is generally provided by property owners during the appeals process
and scanned into the CAMA system; the District also subscribes to real estate publications such as CoStar
for submarket income data. Pertinent income data includes contract and market rental rates, asking rental
rates, physical and economic vacancies, tenant reimbursements, operating expenses, capitalization rates,
discount rates, lease up projections, and finish out costs. Cost related data is compiled from national
publications such as Marshall Valuation Service (Marshall & Swift) and from local market data. Other
reliable sources of commercial property data include closing statements, actual cost documents, and rent
rolls and income statements provided by owners or agents. Additional data may be obtained from brokers
involved in the sale, property managers, commercial real estate vendors, Fannie Mae, the Texas
Comptroller’s Property Tax Assistance Division, and other knowledgeable parties. The commercial
appraisal staff attempts to confirm and verify data obtained from these secondary sources.
15.7 Valuation Methods
The commercial appraisal system, developed and maintained within the CAMA system, applies mass
appraisal models based on the sales comparison, cost, and income approaches to value. Each approach
represents a distinct model or formula that defines relevant property characteristics and their
relationships to value, allowing appraisers to arrive at an indication of market value for a given property.
15.7.1 Cost Approach
The formula for the cost approach is:
Value = Land Value + (Replacement Cost New – Depreciation)
This formula represents the cost approach to value. A cost-driven valuation model begins with an estimate
of replacement cost new (RCN) for all improvements — buildings, fencing, paving, and similar site
improvements — on a parcel of land. Three forms of depreciation are then considered and subtracted
from the RCN to estimate the value of the improved portion of the real estate. The underlying land is
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typically valued separately using the sales comparison approach, and an overall property value is
computed by adding the depreciated value of the improvements to the land value.
Cost model specification categorizes commercial improvements by construction type or use, using a
numerical coding system of building classes representing typical or benchmark properties for
characteristics such as construction quality, plumbing, interior, flooring, roof type and materials,
heating/cooling, exterior, foundation, story height and number of stories. A base cost rate is associated
with each building class and multiplied by gross building area to compute the improvement value. Accrued
depreciation — physical, functional, and economic — is estimated based on losses typical for each
property type at a given age and is extracted from depreciation tables dependent on class, condition,
effective age, and economic life.
An improvement may have more than one building class. The total improvement value for an account
represents the sum of the depreciated improvement value of all taxable improvements plus any value for
the additional site improvements associated with the account.
15.7.2 Sales Comparison Approach
The formula for the sales comparison approach is:
Market Value = Sale Price of Comparable Properties, Adjusted for Differences
The sales comparison approach is used for estimating land value and for comparing sales of similarly
improved properties to parcels on the appraisal roll, and also informs the depreciation schedules used in
the cost approach and the rates and multipliers used in the income approach.
Under this approach, market value is expressed as a single total amount, without a separate allocation
between improvement and land value. Because the sales comparison approach depends on an adequate
volume of sales data to produce reliable results, some commercial property categories cannot be valued
using this technique due to limited verifiable sales activity.
Commercial mass appraisal using sales data is defined by several standardized property characteristics, or
comparison fields, and sales within a given market area are used to more accurately establish market
value for that property type. For commercial properties valued under the sales comparison approach, the
District conducts a sales ratio report by market area, calculating the mean ratio for sales within a given
time frame to determine the necessary market adjustment.
Before finalizing market adjustments, appraisers study and analyze sales within each market segment.
This analysis reveals patterns in value that vary by location, size, age, and similar factors, allowing the
appraiser to determine which market areas have sufficient credible sales data to support market
adjustments.
15.7.3 Income Approach
The formula for the income approach is:
Market Value = Net Operating Income ÷ Overall Capitalization Rate
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The income approach (direct capitalization) is applied to properties typically viewed by market
participants as income-producing. The formula begins with gross potential rent, adds secondary income,
subtracts vacancy and collection loss to reach effective gross income, subtracts operating expenses to
reach net operating income, and divides net operating income by the overall capitalization rate to derive
value. A brief definition of each component of the formula is listed below.
Gross Potential Rent (GPR) — Total economic or market rent at 100% occupancy, usually expressed as an
annual amount on a per-square-foot or per-unit basis.
Other Income — Income other than rent, such as reimbursable expenses, laundry facilities, parking,
storage rental, and rooftop communications equipment leases, along with other income sources related
to a property’s ordinary operation. May be expressed as a percentage of GPR or Effective Gross Income,
or as a dollar amount per unit of measure.
Vacancy and Collection Loss (V&C) — Loss in rental income due to economic vacancy, bad debt, or rental
concessions; typically expressed as a percentage of GPR based on prevailing market cycles and trends.
Effective Gross Income (EGI) — The actual income received from rent and secondary sources, after
subtracting vacancy and collection loss from gross potential rent.
Operating Expenses — Expenses necessary to maintain cash flow from the real property itself (not from
the business operating on it), typically including management, utilities, property insurance, property
taxes, and repairs and maintenance. May also be expressed as a ratio of total expenses to Effective Gross
Income.
Net Operating Income (NOI) — Income remaining after subtracting operating expenses from Effective
Gross Income, representing income before debt service, depreciation, income taxes, amortization, or
interest payments.
Overall Capitalization Rate (OAR) — The rate used to convert income into value, reflecting the discount
(return), recapture, and effective tax rate requirements for the property as a whole, expressed as the
capitalization rate plus the tax rate. Where the tax rate is “loaded” into the capitalization rate, real estate
taxes are excluded as a separate operating expense.
The income approach module captures and specifies a property’s income characteristics for three
scenarios: “Pro Forma,” “Direct Cap” (actual), and “Schedule” (market). These income calculations appear
under Income Value in separate tabs within the CAMA income module. The commercial appraisal team
performs a thorough analysis of actual market data, and the “Direct Cap” scenario allows the appraiser to
use property-specific, actual income characteristics to build an income model tailored to that individual
property.
Potential gross rent, occupancy levels, secondary income, allowable expenses, net operating income, and
capitalization rates and multipliers are continuously reviewed and compared to actual information
obtained during the appeal and protest process and from published sources and area property managers
and owners.
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15.7.4 Valuation Summary and Reconciliation
The cost approach model is applied to every improved property, while the final reconciled value is derived
using either the cost, sales comparison, or income approach, depending on the property type and the
availability of supporting data.
15.8 Land Valuation
The Commercial Department analyzes commercial land values annually, reviewing, updating, and
adjusting land parcel values as warranted by current market data.
15.9 Statistical and Capitalization Analysis
Commercial appraisers perform statistical analysis annually to evaluate whether estimated values are
equitable and consistent with the market, reviewing every commercial property type through the sales
ratio analysis process to judge the level and uniformity of value. The level of appraised value is determined
by the weighted mean ratio for sales of individual properties, and a comparison of weighted means across
market areas reflects the general level of appraised values.
15.10 Value Review and Performance Tests
Field and office reviews are conducted annually in compliance with IAAO standards, utilizing aerial
photography to verify building characteristics without an on-site inspection where appropriate. Valuation
reports comparing prior-year values against proposed and final values are generated for all commercial
properties, and previous ARB-driven values are reviewed to determine if they remain appropriate for the
current year. Overall sales ratios are generated for each school district to allow appraisers to review
general market trends and market appreciation and depreciation over time. Sales ratio statistics are also
generated by market area, consistent with the performance analysis procedures.
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16. BUSINESS PERSONAL PROPERTY REAPPRAISAL
16.1 Scope of Responsibilities
The Business Personal Property (BPP) Division is responsible for developing fair and uniform market value
appraisal procedures for business personal property located within the District, including standard
business personal property (merchandise, supplies, furniture, fixtures, machinery, equipment, and
vehicles), leased assets, commercial aircraft and boats, special inventory (dealers of autos, boats, boat
trailers, manufactured homes, and heavy equipment), and, through contract appraisal, mineral and utility
properties. BPP is appraised annually, regardless of the District’s reappraisal cycle for real property, as
required by Tax Code Chapters 22 and 23, Subchapter B. Relevant classification codes are summarized
below.
Code Description Category
L1 BPP Tangible Commercial Property BPP
L2 BPP Tangible Industrial Property BPP
L3 BPP Tangible Commercial Leased Equipment BPP
L5 Aircraft BPP
S Special Inventory BPP
G1 / J1–J9 Oil and Gas / Utility Real & Tangible Personal Property (Water, Gas,
Electric, Telephone, Railroad, Pipeline, Cable, Other, Rolling Stock)
Contract-Appraised
(Wardlaw)
16.2 Appraisal Resources
BPP staff consists of 13 staff members, including one director and one supervisor. A common set of data
characteristics for each account is collected by appraisers in the field, by phone, and through other
sources, and entered into the District’s computer files by appraisal and support staff. Assigned property
characteristics produce a computer-assisted personal property appraisal (CAPPA) value used for
comparison purposes when working renditions and reviewing SIC code assignments for accounts that fail
to render.
16.3 Specific Valuation Objectives
For each appraisal cycle, the District identifies new businesses requiring setup, tracks business closures
and relocations, and re-drives roads to review, update, close, or pick up new accounts not currently on
the appraisal roll. BPP staff use indicators to flag accounts requiring specific action, including all new BPP
setups, and relocations or ownership changes; the District reviews building permits and certificate-of-
occupancy issuances before field work to assist appraisers in flagging new accounts. Criteria for field
inspection priorities are adjusted annually based on the prior year’s field work results.
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BPP indicators highlight account questions or areas of concern; all such indicators require specific action
by the appraiser and are notated on the field card. BPP support staff assist field appraisers by researching
whether identified businesses have opened, closed, or relocated within Denton County. In addition to
properties identified through building permits, sales, protests, and administrative review, the District
reviews information as outlined in the Departmental Calendar Year Overview.
16.4 Rendition Processing
The District mails annual rendition forms and reviews renditions filed under Tax Code § 22.01 for
completeness and reasonableness. Accounts that fail to render, or that render values inconsistent with
market evidence, are appraised using the District’s BPP valuation schedules and trade-level depreciation
tables, and, where warranted, statutory rendition penalties under Tax Code § 22.28 apply.
Renditions are due by April 15 under Tax Code § 22.23, with an extension to May 15 granted on written
request and an additional 15 days available for good cause shown. Accounts that fail to timely file are
subject to a penalty of 10 percent of the total tax due under § 22.28, and a penalty of 50 percent applies
under § 22.29 where a court determines that a person filed a false statement with the intent to commit
fraud or to evade tax.
16.5 Data Collection and Sources of Discovery
Appraisal and data collection procedures are maintained in the District’s Business Personal Property
Manual and are supplemented by departmental memoranda as needed. Procedures are reviewed and
revised to meet the changing requirements of field data collection. Business personal property appraisers
reappraise all business accounts each year through the discovery means and resources described below.
16.5.1 Standard Business Personal Property Accounts
Before field appraisers begin new-year field work in August and September, a comparison is made among
the District’s active field accounts, internally generated reports, and third-party data providers in order to
identify the accounts given priority for inspection or reinspection. Discovery resources include, but are
not limited to, the Texas Department of Motor Vehicles website, the Comptroller’s sales tax permit
listings, the Texas Secretary of State business organizations database, and the Denton County Clerk’s
assumed name filing records. This data may be accessed by field appraisers during the discovery period
from external and internal databases, and printed data may be filed with the appropriate field card.
16.5.2 Leased Assets and Property at Multiple Locations
The primary source of discovery for these accounts is the owner rendition submitted in either hard copy
or electronic format by the lessor or leasing company. The District’s rendition form includes a section
requesting information on leased assets in the possession of the lessee; this information is reviewed by
staff to verify that the lessor is on the appraisal roll.
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16.5.3 Commercial and Business Aircraft and Boats
The Federal Aviation Administration aircraft registry identifies aircraft registered in Denton County. Local
airport and airfield management also submit listings of commercial and business aircraft having situs
within the District. Commercial boats are identified through renditions.
16.5.4 Special Inventory Accounts
Monthly Dealer’s Inventory Tax Statements and annual Dealer Inventory Declarations for motor vehicles,
boats, outboard motors and boat trailers, heavy equipment, and manufactured homes, filed under Tax
Code Chapter 23, are used for the discovery and valuation of special inventory accounts. To verify that all
special inventory dealers are on the appraisal roll, BPP staff confirm dealer licensing with the responsible
state agencies: the Texas Department of Motor Vehicles for motor vehicle dealers, the Texas Parks and
Wildlife Department for boat dealers, and the Texas Department of Housing and Community Affairs for
manufactured housing retailers. Heavy equipment dealers are not subject to state licensing.
16.5.5 Utility, Pipeline, and Mineral Accounts
The District contracts with Wardlaw Appraisal Group, L.C. for the appraisal of accounts classified under
State Codes G1 and J1 through J9, and certain L2 industrial accounts. USPAP certification and reappraisal
plan documentation for these properties are maintained at the offices of Wardlaw Appraisal Group and
are incorporated into this Plan by reference. Contract appraisal procedures are further described in
Section 18 of this Plan and Appendix F.
16.6 Highest and Best Use Analysis
The highest and best use is the most reasonable and probable use that generates the highest present
value of the real estate as of the valuation date, and must be physically possible, legally permissible,
financially feasible, and maximally productive. The highest and best use of BPP is normally its current use.
16.7 SIC Code Analysis
Standard Industrial Classification (SIC) codes are used as the basis for classifying and valuing business
personal property accounts; SIC code delineation is periodically reviewed for necessary refinements. The
North American Industry Classification System (NAICS) codes may also be utilized in conjunction with SIC
codes.
16.8 Valuation and Statistical Analysis (Model Calibration)
While all three approaches to value are considered, the District’s primary approach to BPP valuation is the
cost approach.
16.8.1 Cost Schedules
The BPP staff develops cost schedules (CAPPA grids) specific to related SIC codes, analyzing cost data from
property owner renditions, settlement and waiver of protest documentation, and ARB hearing evidence
to produce SIC grids using min, max, mean, and percentile functions on the population of accepted
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accounts. Schedules are presented in a reproduction-cost-new (RCN) per-square-foot format and
reviewed as necessary to reflect changing market conditions.
16.8.2 Statistical Analysis
Summary statistics including the median, weighted mean, and standard deviation provide appraisers with
the analytical tools by which to determine both the level and the uniformity of appraised value by SIC
code. Review of the standard deviation within an SIC code allows staff to distinguish appraisal uniformity
among accounts sharing the same business classification and to identify categories requiring model
refinement.
16.8.3 Depreciation Schedules
Depreciation schedule factors are based on IAAO standards, using price indexes and utilization factors
from the Bureau of Labor Statistics and other local factors to calculate present value factors (PVF) applied
to rendered cost data to derive fair market value (FMV) of fixed assets. All rendered assets are initially
valued using rendered costs calculated by the adopted PVF tables or rendered good-faith estimates.
Depreciation schedules are reviewed and adjusted as needed. Studies of rendered fixed assets provide
guidance for establishing depreciation conventions related to specific SIC codes. Any revision made in the
depreciation schedule is reflected in all calculations for that SIC-coded business category. Consistent
application of the schedule ensures that appraised values are uniform and equal across similarly situated
accounts, consistent with Tax Code § 23.01(b).
16.8.4 Computer-Assisted Personal Property Appraisal (CAPPA) Model Development
The two principal objectives of the CAPPA valuation process are to (1) analyze and adjust existing SIC
models and (2) develop new models for business classifications not previously integrated into CAPPA. The
delineated sample is reviewed for accuracy of SIC code, square footage, field data, and original cost
information. Models are created and refined using actual original cost data to derive a typical per-square-
foot value for a specific category of assets.
The data sampling process is conducted in the following order: (1) prioritizing SIC codes for model analysis;
(2) compiling the data and developing the supporting reports; and (3) field inspecting the selected
samples. Models are built and adjusted using internally developed software and are then tested against
the previous year’s data. The typical cost per square foot is determined by statistical analysis of the
available data using the percentile function of the population of rendered indexed costs per square foot.
16.8.5 Application of CAPPA Values to Standard Accounts
CAPPA model values are used in the general business personal property valuation program to estimate
the value of new or existing accounts for which a property owner’s rendition has either not been received
or has not been used to estimate value, based on comparable properties. The calculated current-year
value is compared to the indicated CAPPA model value by the category appraiser. All rendered accounts
are analyzed, and the appraised value to be certified is selected by the assigned category appraiser.
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16.9 Special Property Categories
Leased and multi-location assets are valued using standard depreciation schedules, or, for vehicles,
published “trade-in” value guides or a District-developed depreciation schedule. Commercial and business
aircraft are valued using nationally recognized pricing guides (e.g., the Aircraft Blue Book Price Guide),
consistent with Tax Code §§ 21.05 and 21.055. Special inventory (dealer motor vehicles, boats,
manufactured homes, and heavy equipment) is valued under Tax Code Chapter 23 using Annual
Declaration and monthly Dealer’s Inventory Tax Statement filings, dividing the dealer’s prior-year Texas
sales by 12 (or the number of months open) to establish a monthly basis consistent with the owner’s tax
payment requirements.
In the absence of an annual declaration, comparable dealers that have filed declarations are identified
and adjusted to the subject property to establish an estimated market value. Dealer’s Inventory Tax
Statements are filed monthly, beginning February 10 and ending January 10 of the following year, and
report the current year’s sales for the preceding month. Dealers file these statements with both the
appraisal district and the Denton County Tax Assessor-Collector and make monthly prepayments of tax to
the assessor-collector based on the prior month’s sales.
16.10 Exemption Application Processing
The BPP Division reviews Freeport Goods (Tax Code § 11.251) and Goods-in-Transit (§ 11.253) exemption
applications, approving, modifying, or denying applications under § 11.43 based on an audit of supporting
worksheet documentation. The Division also reviews Pollution Control exemptions (§ 11.31), abatements,
and the personal-use vehicle exemption under § 11.254, in addition to administering the new $125,000
business personal property exemption.
Where no supporting worksheet documentation is provided, the application is disallowed and a written
request for the omitted documentation is issued. Upon receipt of the requested documentation, the
application is approved, modified and approved, disapproved with a further written request for
supporting documentation, or denied by written letter detailing the status of the application. A vehicle
granted the exemption under Tax Code § 11.254 is not required to file an annual exemption application
unless requested by the chief appraiser, or in the case of a vehicle replacement or an ownership change.
16.11 Individual Value Review — Rendered and Unrendered Accounts
Rendered accounts are flagged for category appraiser review where total area has changed from the prior
year, the account is newly established, SIC cost tables have been revised, or a prior year ARB decision was
established. Unrendered accounts are analyzed by the field appraiser during field work and by the
category appraiser before notices of appraised value are mailed, with the category appraiser comparing
unrendered accounts by SIC code against comparable rendered properties to determine value.
16.11.1 Rendered Accounts — Standard Business Personal Property
A BPP CAMA system list, reporting rendered accounts imaged into the system, identifies accounts ready
for processing by support staff. Following entry of the rendered information, an additional query alerts
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the category appraiser to the rendered accounts ready for review and value selection. The report also
flags accounts requiring special review procedures, including accounts whose total area has increased or
decreased from the prior year, accounts subject to a prior-year ARB determination requiring analysis
under Tax Code § 23.01(c), newly established business accounts, and accounts affected by revisions to SIC
cost tables.
16.11.2 Rendered Accounts — Leased Assets and Multi-Location Property
Leased asset and multi-location accounts carry a high volume of assets and vehicles and have the highest
rendition rate of any BPP category. These renditions are commonly filed by the property owner in
spreadsheet format transmitted electronically. The owner’s spreadsheet is copied into a District template
that contains a present value factor lookup table. The appraiser assigns taxing units based on asset or
vehicle situs, assigns the life class by asset description, and calculates value. After sorting assets by
common taxing units, a property identification number is assigned to each entity set of assets, and the
appraiser posts the resulting value to the account. Renditions filed in hard copy are manually entered into
the template by support staff or by the appraiser.
16.11.3 Rendered Accounts — Aircraft and Special Inventory
Commercial and business aircraft renditions are reviewed and valued concurrently using a third-party
market value appraisal guide. Special inventory dealers with a current declaration on file are reviewed by
the assigned appraiser to assess the declaration’s validity and to calculate value based on the prior year’s
sales divided by 12, or by the number of months the dealer was in business during the prior year.
16.11.4 Unrendered Accounts
Unrendered standard business personal property accounts are analyzed by the field appraiser during field
work and by the category appraiser before notices of appraised value are mailed under Tax Code § 25.19.
The field appraiser is responsible for assigning the business category SIC code, documenting the total area
of the business, the quality and density grid factors, and any comments detailing information obtained
during the field review. The category appraiser reviews the unrendered accounts by SIC code to determine
value in comparison with rendered properties.
The appraiser responsible for leased asset accounts contacts owners who have failed to render in order
to determine the reason a rendition was not received. Unrendered commercial and business aircraft
accounts are valued in the same manner as rendered accounts of the same category, using recognized
pricing guides, with year and model identified from the aircraft’s N-number. Special inventory dealers who
fail to file a declaration are reported to the state agency responsible for issuing the dealer’s license, as
required by the Tax Code, and the appraiser compares the unrendered account with comparably sized
dealers of the same category to establish value.
16.12 Performance Tests
The Comptroller’s Property Tax Assistance Division conducts a Property Value Study (PVS) using state cost
and depreciation schedules to develop comparative personal property values, which are compared to the
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District’s personal property values to determine ratios, consistent with the Independent Performance Test
described in Section 21.3 of this Plan.
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17. AGRICULTURAL, WILDLIFE MANAGEMENT, AND OPEN-SPACE
LAND
17.1 Scope
This section addresses land qualified for special (productivity) appraisal as agricultural-use land (Tax Code
Chapter 23, Subchapter C), open-space agricultural or wildlife management land (Subchapter D),
timberland (Subchapter E), restricted-use timberland (Subchapter H), and recreational, park, and scenic
land or public access airport property (Subchapters F and G).
17.2 Qualification and Application Procedures
Property owners must file the applicable application form (Comptroller Form 50-165 for agricultural-use
(1-d) designation, 50-129 for open-space (1-d-1) designation, and 50-167 for timberland) before May 1 of
the qualifying year, or within an extension of up to 60 days (15 days for restricted-use timberland) granted
by the Chief Appraiser for good cause. Agricultural-use (1-d) designation requires annual reapplication;
open-space (1-d-1), timber, and restricted-use timber designations require only a one-time application
unless ownership changes or eligibility ends. The Chief Appraiser publicizes the guidelines, requirements,
and availability of application forms annually in a manner reasonably designed to notify District residents,
consistent with Tax Code §§ 23.43(f), 23.54(g), 23.75(g), and 23.9804(h).
17.3 Field Verification and Periodic Inspection
When an application is filed for the first time, or when reinspection is necessary to confirm continuing
eligibility, the appraiser inspects the property to determine whether the land is currently devoted to
agricultural use, meets the required history-of-use standard, and has been properly managed, noting the
condition of fences, barns, and corrals and the type of crop, livestock, or timber production observed.
Land for which a wildlife management or timber designation is claimed is inspected to confirm the
property meets minimum use-percentage standards and that a proper management program has been
implemented. The District periodically reinspects properties currently receiving special appraisal to
confirm continuing eligibility. Inspections are conducted through on-site visits and/or review of aerial
imagery.
17.4 Valuation Method
Qualified agricultural and timber land is valued based on its capacity to produce agricultural or timber
products, using net-to-land income capitalization at the rate certified by the Comptroller. Price and net-
to-land data for agricultural land is obtained from national, state and local agricultural sources such as the
Agricultural Advisory Committee, the local County Agent, the local FSA office, the local USDA office, the
USDA National Agricultural Statistics Service, area service contractors, and district Operator Surveys.
Timber price and net-to-land data is obtained from published regional timber market reports, including
Timber Mart-South, and from local timber buyers, landowners, and consulting foresters. Values are
computed by land category (irrigated cropland, dryland cropland, orchard, improved pasture, native
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pasture, minimal use land, and wasteland) using a five-year average, consistent with Tax Code §§ 23.51–
23.59.
17.5 Wildlife Management Use
Wildlife management use requires that land previously qualified as open-space land be actively managed
in at least three of seven statutory ways (habitat control, erosion control, predator control, providing
supplemental water, providing supplemental food, providing shelter, and conducting census counts) to
propagate a sustaining population of indigenous wild animals for human use, consistent with Tax Code
Chapter 23, Subchapter D, and Comptroller Rule 9.4003. In addition to the application form, a Wildlife
Management Plan must be submitted at the time of application, and an Annual Report each subsequent
year the property remains qualified for Wildlife Management.
17.6 Recreational, Park, and Scenic Land; Public Access Airport Property
Land used for individual or group sporting, park, camping, historical/archaeological/scientific, or scenic
conservation purposes, and privately owned public-access airport property, may qualify for special
appraisal under Tax Code §§ 23.81 and 23.91, subject to a minimum five-acre tract, a recorded deed
restriction of at least 10 years, and exclusive devotion to the qualifying use in the preceding year with
intent to continue that use.
17.7 Rollback / Additional Tax and Penalty Provisions
The District monitors changes of use on qualified open-space, timber, and restricted-use timber land and,
where a change of use occurs, calculates acres subject to the rollback. The additional tax due is generally
based on the difference between taxes paid under special appraisal and taxes that would have been paid
at market value for the preceding three years, plus statutory interest, consistent with Tax Code §§ 23.46,
23.55, 23.76, 23.86, and 23.96. Property owners are notified by certified mail of any change-of-use
determination and of the right to protest the determination within 30 days.
17.8 Agricultural Advisory Board
The Chief Appraiser, with Board of Directors approval, appoints an Agricultural Advisory Board of at least
three members under Texas Property Tax Code § 6.12. Board members serve staggered two-year terms
without compensation and advise the Chief Appraiser on valuation and use issues (net-to-land, degree-
of-intensity standards, and other agricultural appraisal issues) but have no decision-making authority over
individual property applications. The Board meets at the call of the Chief Appraiser at least once per year
or as deemed necessary.
Section 6.12 of the Texas Property Tax Code, 2025 Edition, is as follows:
(a) The chief appraiser of each appraisal district shall appoint, with the advice and consent of the board of directors,
an agricultural advisory board composed of three or more members as determined by the board.
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(b) The agricultural advisory board members must be landowners of the district whose land qualifies for appraisal
under Subchapter C, D, E, or H, Chapter 23.
(c) Members of the board serve for staggered terms of two years. In making the initial appointments of members of
the agricultural advisory board the chief appraiser shall appoint for a term of one year one-half of the members, or
if the number of members is an odd number, one fewer than a majority of the membership.
(d) The board shall meet at the call of the chief appraiser at least once a year.
(e) An employee or officer of an appraisal district may not be appointed and may not serve as a member of the
agricultural advisory board.
(f) A member of the agricultural advisory board is not entitled to compensation.
(g) The board shall advise the chief appraiser on the valuation and use of land that may be designated for agricultural
use or that may be open space agricultural or timber land within the district.
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18. MINERAL, UTILITY, AND INDUSTRIAL PROPERTY (CONTRACT
APPRAISAL)
18.1 Scope and Contract Appraisal Responsibility
Category G (minerals-in-place), J (utility real and tangible personal property), and certain L2 (industrial
personal property) accounts require specialized appraisal expertise that is not maintained in-house.
Consistent with Texas Property Tax Code § 25.01(b), Denton CAD contracts with a qualified appraisal firm
— currently Wardlaw Appraisal Group, L.C. (“Wardlaw”) — to discover, inspect, appraise, maintain, and
provide ownership and valuation records for these properties. Wardlaw acts as an agent of the District to
provide appraisal and support services required under the Texas Property Tax Code and USPAP, and its
reappraisal procedures, provided in Appendix F, are incorporated into this Plan.
18.2 Value Review and Ratio Study Procedures
Because market sales of mineral and utility properties are rarely available with disclosed pricing for the
tangible asset components, value review for these categories relies primarily on comparison to similar
properties within the same production field, formation, or business type and size, and on the
Comptroller’s Property Tax Assistance Division’s biennial or annual independent ratio studies of selected
mineral and utility properties, which apply the same valuation methodology as the District’s contract
appraiser to gauge appraisal level and uniformity.
18.3 Equalization, Protests, and Certification
Wardlaw directly handles formal and informal protests on contract-appraised properties within statutory
timetables, providing taxpayers the opportunity to explain their protest, receive an explanation of the
appraisal methodology applied, and receive settlement or withdrawal paperwork where appropriate, and
represents the District before the ARB to support appraised values for protested accounts. Wardlaw’s
calendar generally provides for field inspections from October through March, mailing of preliminary
mineral appraisals around April 15, initial notices of appraised value around May 1, equalization and
hearings through early July, and delivery of certified totals to the District by mid-July, with ongoing
processing of supplements, additions, and deletions and new-property discovery through the remainder
of the year, consistent with the calendars in Chapter 23.
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19. EXEMPTION ADMINISTRATION — LEGISLATIVE
IMPLEMENTATION
This section consolidates the District’s implementation procedures for key exemption-related legislation
enacted by the 89th Legislature and approved by voters in November 2025, applicable throughout the
2027–2028 Plan period.
19.1 General Residence Homestead Exemption — $140,000 (SB 4 / Proposition
13)
The District applies the $140,000 school district general homestead exemption automatically to
homesteads already on file, and continues to process new applications under Tax Code § 11.13,
Comptroller Form 50-114, and related documentation requirements, including periodic re-verification of
continued qualification as authorized by Tax Code § 11.43.
19.2 Age 65 or Older / Disabled Exemption — $60,000 (SB 23)
The District applies the increased $60,000 additional school district exemption to qualifying homeowners
age 65 or older or disabled, resulting in a combined $200,000 school district exemption for qualifying
accounts, and continues to administer the associated school district tax ceiling (“freeze”) under Tax Code
§ 11.26.
19.3 Business Personal Property Exemption — $125,000 (HB 9 / HJR 1)
As described in Section 16 of this Plan, the District applies the $125,000 business personal property
exemption per qualifying location, subject to related-party and lessor aggregation rules, for the 2026 tax
year and continuing through the Plan period.
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20. NONHOMESTEAD VALUE LIMITATION — TAX CODE § 23.231
(“CIRCUIT BREAKER”)
20.1 Overview
Tax Code § 23.231, enacted by the 88th Legislature in 2023 as a temporary pilot program, limits the annual
increase in the appraised value of qualifying non-homestead real property to 20 percent per year,
provided the property’s appraised value in the preceding tax year was not more than the Comptroller-
adjusted threshold amount ($5,160,000 for 2025; $5,320,000 for 2026). The limitation does not apply to
new improvements added during the year or to property qualifying for special-use appraisal.
20.2 Texas Property Tax Code § 23.231
Circuit Breaker Limitation on Appraised Value of Real Property Other Than Residence Homestead
(a) In this section:
(1) “Consumer price index” means the average over a state fiscal year of the Consumer Price Index for All
Urban Consumers (CPI-U), U.S. City Average, published monthly by the United States Bureau of Labor
Statistics, or its successor in function.
(2) “Disaster recovery program” means a disaster recovery program funded with community development
block grant disaster recovery money authorized by federal law.
(3) “New improvement” means an improvement to real property made after the most recent appraisal of
the property that increases the market value of the property and the value of which is not included in the
appraised value of the property for the preceding tax year. The term does not include repairs to or ordinary
maintenance of an existing structure or the grounds or another feature of the property.
(b) This section applies only to real property with an appraised value of not more than the amount determined under
Subsection (j) for the tax year in which the property first qualifies for the circuit breaker limitation authorized by this
section.
(c) This section does not apply to:
(1) a residence homestead that qualifies for an exemption under Section 11.13; or
(2) property appraised under Subchapter C, D, E, F, G, or H.
(d) Notwithstanding the requirements of Section 25.18 and regardless of whether the appraisal office has appraised
the property and determined the market value of the property for the tax year, an appraisal office may increase the
appraised value of real property to which this section applies for a tax year to an amount not to exceed the lesser of:
(1) the market value of the property for the most recent tax year that the market value was determined by
the appraisal office; or
(2) the sum of:
(A) 20 percent of the appraised value of the property for the preceding tax year;
(B) the appraised value of the property for the preceding tax year; and
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(C) the market value of all new improvements to the property.
(e) When appraising real property to which this section applies, the chief appraiser shall:
(1) appraise the property at its market value; and
(2) include in the appraisal records both the market value of the property and the amount computed under
Sub-section (d)(2).
(f) The circuit breaker limitation provided by Subsection (d) takes effect as to a parcel of real property on January 1
of the tax year following the first tax year in which the owner owns the property on January 1. The circuit breaker
limitation expires on January 1 of the tax year following the tax year in which the owner of the property ceases to
own the property.
(g) For purposes of Subsection (f), a person who acquired real property to which this section applies before the 2023
tax year is considered to have acquired the property on January 1, 2023.
(h) Notwithstanding Subsections (a) and (d) and except as provided by Subdivision (2) of this subsection, an
improvement to real property that would otherwise constitute a new improvement is not treated as a new
improvement if the improvement is a replacement structure for a structure that was rendered uninhabitable or
unusable by a casualty or by wind or water damage. For purposes of appraising the property under Subsection (d) in
the tax year in which the structure would have constituted a new improvement:
(1) the appraised value the property would have had in the preceding tax year if the casualty or damage had
not occurred is considered to be the appraised value of the property for that year, regardless of whether
that appraised value exceeds the actual appraised value of the property for that year as limited by
Subsection (d); and
(2) the replacement structure is considered to be a new improvement only if:
(A) the square footage of the replacement structure exceeds that of the replaced structure as that
structure existed before the casualty or damage occurred; or
(B) the exterior of the replacement structure is of higher quality construction and composition than
that of the replaced structure.
(i) Notwithstanding Subsection (h)(2), and only to the extent necessary to satisfy the requirements of a disaster
recovery program, a replacement structure described by that subdivision is not considered to be a new improvement
if to satisfy the requirements of the disaster recovery program it was necessary that:
(1) the square footage of the replacement structure exceed that of the replaced structure as that structure
existed before the casualty or damage occurred; or
(2) the exterior of the replacement structure be of higher quality construction and composition than that of
the replaced structure.
(j) For the purpose of Subsection (b), for the 2024 tax year, the amount is $5 million. For the 2025 tax year, the
comptroller shall determine the amount for purposes of Subsection (b) by increasing or decreasing, as applicable, the
amount in effect for the 2024 tax year by an amount equal to $5 million multiplied by the percentage increase or
decrease during the preceding state fiscal year in the consumer price index. For each subsequent tax year, the
comptroller shall determine the amount for purposes of Subsection (b) by increasing or decreasing, as applicable, the
amount in effect for the preceding tax year by an amount equal to that amount multiplied by the percentage increase
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or decrease during the preceding state fiscal year in the consumer price index, rounded to the nearest $10,000. The
comptroller shall publish the amount in effect for a tax year under this subsection as soon as practicable after January
1 of the tax year.
(k) This section expires December 31, 2026.
HISTORY: Enacted by Acts 2023, 88th Leg., 2nd C.S., ch. 1 (S.B. 2), § 4.03, effective January 1, 2024.
20.3 District Implementation
The District identifies and flags qualifying accounts in its CAMA system, calculates the limitation in the
same manner as the residence homestead cap under Tax Code § 23.23, and applies the lesser of market
value or the capped value to the account’s appraised value for tax purposes, while continuing to appraise
and disclose the property’s full market value on the appraisal roll and notice of appraised value as required
by law.
20.4 Scheduled Expiration and Legislative Monitoring
Absent further legislative action, the § 23.231 limitation is scheduled to expire after the 2026 tax year,
meaning qualifying non-homestead properties would return to uncapped appraised-value treatment
beginning with the 2027 tax year as currently enacted. Because the Legislature convenes in regular session
in 2027, and legislation to extend, modify, or make permanent the circuit breaker may be enacted before
or during the 2027 tax year, the District will:
• Monitor legislative developments throughout the 2027 regular session and any special session
addressing the circuit breaker’s continuation;
• Maintain CAMA system capability to apply, suspend, or reinstate the § 23.231 limitation promptly
upon any statutory change; and
• Coordinate with the Comptroller’s Property Tax Assistance Division for guidance on transitional
application of the limitation for the 2027 tax year.
District Note: This Plan describes the District’s procedures based on law in effect as of the Plan’s adoption date. If
the Legislature extends, modifies, or allows Tax Code § 23.231 to expire, the Chief Appraiser will amend the
District’s administrative procedures accordingly and will amend this Plan if necessary.
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21. MASS APPRAISAL REPORT AND FINAL PERFORMANCE
ANALYSIS
21.1 Mass Appraisal Report
Each tax year, the mass appraisal report required by the Texas Property Tax Code is prepared and certified
by the Chief Appraiser at the conclusion of the appraisal phase of the ad valorem tax calendar. The mass
appraisal report is completed in compliance with USPAP Standard 6, and the Chief Appraiser’s signed
certification is compliant with USPAP Standards Rule 6-3.
21.2 Value Defense
Evidence used by the District to meet its burden of proof for market value and equity in both informal
conferences and formal ARB hearings is specified and tested annually. The specific evidence used depends
on the property type and the protest reason. The District updates the evidence supplied to an owner,
agent, or the ARB to remain contemporaneous with current valuation procedures. Categories of evidence
the District may use include, but are not limited to:
• Property sales information
• Property sales adjustment grids
• Property equity adjustment grids
• Gross rent / income multiplier data
• Pro forma and actual income data
• Property characteristics data, including photographs, as applicable
• Aerial photography
• Cost approach reports, as applicable
• Property renditions, as applicable
• Published reports regarding cost, market, or income data
• Schedules and/or models utilized
• Any other information collected by the District
21.3 Independent Performance Test — Property Value Study
Under Texas Property Tax Code Chapter 5 and Texas Government Code § 403.302, the Comptroller’s
Property Tax Assistance Division (PTAD) conducts a Property Value Study (PVS) of each Texas school
district within each appraisal district at least once every two years. As part of this study, the Comptroller
uses sales and recognized auditing and sampling techniques; tests the validity of school district taxable
values, presuming appraisal roll values are correct when valid; and determines the level and uniformity of
property tax appraisal in each district. The methodology uses stratified samples and statistical analysis of
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sold properties (sales ratio studies) and appraisals of unsold properties (appraisal ratio studies). The
reporting measures are by state category.
Preliminary PVS results are released in January of the year following the year of appraisal, with final results
certified to the Texas Education Agency Commissioner. This independent, third-party ratio study assists
the District in identifying areas of market activity or changing market conditions; results are reviewed and
analyzed by appraisal staff, and areas or property categories with unsatisfactory ratio results are added
to the next reappraisal cycle.
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22. TECHNOLOGY GOVERNANCE AND COMMUNICATIONS
This section addresses governance topics and is intended to complement, not replace, the mass appraisal
system and data collection procedures described in Sections 7 and 9 of this Plan.
22.1 Artificial Intelligence and Automated Valuation Model (AVM) Governance
The District’s mass appraisal models — cost, income, and market/sales comparison models applied
through the CAMA system — are themselves a form of automated valuation model and are governed by
the IAAO Standard on Automated Valuation Models and the model specification, calibration, and pilot
study procedures in Sections 10 and 11 of this Plan. As the District evaluates the use of artificial
intelligence or machine-learning-assisted tools for tasks such as data analysis, anomaly detection, quality-
control flagging, sketch or imagery review, or document processing, it will apply the following governance
principles:
• Any AI-assisted tool used to influence an appraised value remains subject to review, testing, and
calibration under the same ratio-study and performance-standard procedures described in Section
5 of this Plan before and after deployment.
• Final valuation decisions remain under the supervision and professional judgment of TDLR-
registered appraisal staff; no AI or automated tool independently issues or certifies an appraised
value without appraiser review.
• Property owners are not deprived of an individualized explanation of their value or of the
evidentiary support solely because an automated tool contributed to data collection or analysis.
22.2 Taxpayer Communications
The District’s taxpayer communications include: maintaining the District’s website (www.dentoncad.com)
as the primary source of current property characteristics, preliminary and certified values, protest and
appeal procedures, exemption information, and property maps; providing the Comptroller’s Taxpayer
Assistance Pamphlet with each notice of appraised value; supporting informal review conferences as an
alternative to formal ARB hearings; and coordinating with the Denton County Tax Assessor-Collector and
participating taxing units to provide accurate information regarding the relationship between appraised
value, exemptions, tax rate compression, and tax bills.
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23. CALENDAR OF KEY EVENTS
The calendars below summarize the principal statutory and operational milestones for the 2027 and 2028
tax years, and identify key events for developing the appraisal roll. Actual dates are tentative and may be
adjusted administratively by the Chief Appraiser.
23.1 2027 Tax Year Calendar
Month Key Activities
January 2027 Appraisal date (except § 23.12(f) properties); BPP renditions and exempt property applications
mailed.
March 2027 Field work for real property completed; PTAD ARB training for new and existing members; oil &
gas orientation.
April 2027
Meetings with city managers, superintendents, and County Judge; weekly taxable value estimates
available to entities; BPP rendition deadline (without extension request); deadline for exemption
applications (Ag, Freeport, Pollution Control); real property appraisal notices processed and
mailed.
May 2027 Records turned over to ARB; ARB hearings begin; mineral notices mailed; BPP rendition deadline
(with extension); BPP appraisal notices mailed; real property protest deadline.
June 2027 BPP protest deadline; mineral hearings; Board of Directors adopts the District budget (statutory
deadline September 15).
July 2027 ARB approves records; Chief Appraiser certifies appraisal roll under Tax Code § 26.01.
August 2027 Electronic Property Transaction Submission (EPTS) & Electronic Appraisal Roll Submission (EARS)
reports submitted to PTAD; field work begins for the 2028 appraisal year.
September 2027 Appraisal date for § 23.12(f) properties.
23.2 2028 Tax Year Calendar
Month Key Activities
January 2028 Appraisal date (except § 23.12(f) properties); BPP renditions and exempt property applications
mailed.
March 2028 Field work for real property completed; PTAD ARB training for new and existing members; oil &
gas orientation.
April 2028
Meetings with city managers, superintendents, and County Judge; weekly taxable value estimates
available to entities; BPP rendition deadline (without extension request); deadline for exemption
applications (Ag, Freeport, Pollution Control); real property appraisal notices processed and
mailed.
May 2028 Records turned over to ARB; ARB hearings begin; mineral notices mailed; BPP rendition deadline
(with extension); BPP appraisal notices mailed; real property protest deadline.
June 2028 BPP protest deadline; mineral hearings; Board of Directors adopts the District budget (statutory
deadline September 15).
July 2028 ARB approves records; Chief Appraiser certifies appraisal roll under Tax Code § 26.01.
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Month Key Activities
August 2028 Electronic Property Transaction Submission (EPTS) & Electronic Appraisal Roll Submission (EARS)
reports submitted to PTAD; field work begins for the 2029 appraisal year.
September 2028 Appraisal date for § 23.12(f) properties; Chief Appraiser and staff prepare and finalize the 2029–
2030 Reappraisal Plan; Board holds public hearing and adopts the 2029–2030 Plan by September
15, 2028.
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24. PLAN ADOPTION, HEARING, AND DISTRIBUTION
24.1 Preparation
The Chief Appraiser and District staff prepared this Plan for the Board of Directors’ consideration in
advance of the statutory September 15, 2026 adoption deadline for the 2027–2028 biennium, consistent
with Texas Property Tax Code §§ 6.05(i) and 25.18.
24.2 Public Hearing
Not later than the 10th day before the date of the hearing on this Plan, the Secretary of the Board will
deliver written notice of the date, time, and place of the hearing to the presiding officer of the governing
body of each taxing unit participating in the District. The Board of Directors will hold a public hearing to
consider the proposed Plan, receive public comment, and consider any recommended amendments
before final adoption.
24.3 Adoption
By resolution, the Board of Directors will approve this Plan not later than September 15, 2026, as required
by Tax Code § 6.05(i). The Board’s resolution of adoption is provided in Appendix I.
24.4 Distribution
Within 60 days of adoption, copies of the approved Plan will be distributed to the presiding officer of the
governing body of each taxing unit participating in the District and to the Comptroller of Public Accounts,
Property Tax Assistance Division. The Plan will be posted on the District’s website, www.dentoncad.com,
consistent with Comptroller transparency guidance.
24.5 Review, Amendments, and Alterations
The Board of Directors, acting on a request from the Chief Appraiser, may review, amend, or alter this
Plan if the Chief Appraiser’s request is made during a public Board of Directors meeting, is properly listed
on the meeting agenda, and identifies the portion of the Plan to be altered or amended with
substantiation of the need for the change. The Chief Appraiser is separately authorized to administratively
amend or alter the calendar of key events in Section 23 of this Plan as deemed necessary; such calendar
changes are not considered amendments to the Plan and do not require Board of Directors action. As the
District progresses through the actual reappraisal process for 2027 and 2028, it reserves the right to
modify this Plan as required to meet the requirements set forth in the Texas Property Tax Code.
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25. LIMITING CONDITIONS
The appraised value estimates provided by Denton Central Appraisal District are subject to the following
conditions:
• The appraisals were prepared exclusively for ad valorem tax purposes.
• The property characteristic data upon which the appraisals are based is assumed to be correct.
Exterior inspections of property are performed as staff resources and time allow. Some interior
inspections are performed at the request of the property owner and as required by the District for
clarification purposes and to correct property descriptions.
• Validation of sales transactions was made using sales letters, telephone calls to buyer, seller, or
realtor, and field review. Sales data obtained from vendors is also considered a reliable source.
• The District’s analyses, opinions, and conclusions were developed in conformity with the Uniform
Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation, Code of
Professional Ethics, and the requirements of the State of Texas.
• Appendix C lists staff providing significant appraisal assistance to the Chief Appraiser in connection
with this Plan and the District’s mass appraisal program.
• The goal of the District is to analyze and estimate the market value of each property located in
Denton County, and in no way were the results or conclusions of this Plan or the District’s
appraisals predetermined or biased.
Certification Statement
“I, Don Spencer, Chief Appraiser for the Denton Central Appraisal District, solemnly swear that I have
made or caused to be made a reappraisal plan for Denton Central Appraisal District as required by law.”
_______________________________________
Don Spencer, RPA, RTA
Chief Appraiser, Denton Central Appraisal District
Date: ______________
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A. APPENDIX A — BOARD OF DIRECTORS
The Denton Central Appraisal District Board of Directors as of the adoption date of this Plan:
Position Name
Chairman Alex Buck
Vice Chairman Angie Cox
Secretary Rick Guzman
Member Buddy Bonner
Member Mike Hennefer
Member James Lawrence
Member Rich Olson
Member Charles Stafford
Member Dawn Waye
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B. APPENDIX B — TAXING UNITS (ENTITIES)
Denton CAD appraises property on behalf of the following participating taxing units, current as of the
adoption date of this Plan. This roster is maintained and updated by the District’s Mapping/GIS and IT
departments.
B.1 School Districts
Code School District
S01 Argyle ISD
S02 Aubrey ISD
S03 Carrollton-Farmers Branch ISD
S04 Celina ISD
S05 Denton ISD
S06 Frisco ISD
S07 Krum ISD
S08 Lake Dallas ISD
S09 Lewisville ISD
S10 Little Elm ISD
S11 Northwest ISD
S12 Pilot Point ISD
S13 Ponder ISD
S14 Sanger ISD
S15 Era ISD
S16 Slidell ISD
S17 Prosper ISD
B.2 Cities and Towns
Code City / Town
C01 Aubrey
C02 Carrollton
C03 The Colony
C04 Corinth
C05 Denton
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Code City / Town
C07 Flower Mound
C08 Highland Village
C09 Justin
C10 Krum
C11 Lake Dallas
C12 Lewisville
C13 Little Elm
C14 Pilot Point
C15 Ponder
C16 Sanger
C17 Roanoke
C18 Krugerville
C19 Hickory Creek
C20 Dallas
C21 Coppell
C22 Hackberry
C24 Oak Point
C25 Lakewood Village
C26 Argyle
C27 Copper Canyon
C28 Trophy Club
C29 Plano
C30 Double Oak
C31 Bartonville
C32 Frisco
C33 Northlake
C34 Shady Shores
C35 Cross Roads
C36 Fort Worth
C37 Southlake
C38 Haslet
C39 Grapevine
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Code City / Town
C42 DISH
C44 Westlake
C45 New Fairview
C47 Corral City
C48 Prosper
C49 Celina
C50 Hebron
C51 Providence Village
B.3 Special-Purpose Districts
In addition to Denton County and the school districts and municipalities listed above, the District appraises
property for a substantial and growing number of special-purpose districts, including public improvement
districts (PIDs), municipal utility districts (MUDs), fresh water supply districts and water control and
improvement districts, tax increment reinvestment zones (TIRZs/TIFs), municipal management districts
(MMDs), and emergency services districts. Because these entities are created and dissolved as new
development occurs, the roster below reflects the special-purpose districts served by the District as of the
adoption of this Plan and is maintained on a current basis through the District’s annual entity list.
Code Special-Purpose District
DESD1 DENTON CO EMERGENCY SERVICE DIST 1
DESD2 DENTON CO EMERGENCY SERVICE DIST 2
L01 DENTON CO LEVY IMP DIST
MMD1 HIGHWAY 380 MMD 1
MMD10 MADERA MMD 1
MMD3 NORTHLAKE MMD 1
MMD4 NORTHLAKE MMD 2
MMD5 HUNTER RANCH IMPROVEMENT DISTRICT 1
MMD6 HUNTER RANCH IMPROVEMENT DISTRICT 2
MMD7 HUNTER RANCH IMPROVEMENT DISTRICT 3
MMD8 HUNTER RANCH IMPROVEMENT DISTRICT 4
MMD9 COLE RANCH IMPROVEMENT DISTRICT
PID1 LEWISVILLE PID 1
PID10 VALENCIA ON THE LAKE PID
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Code Special-Purpose District
PID100 TIMBERBROOK PID IA 3
PID101 MAVERICK FARMS PID
PID102 FORT WORTH PID 18 (TOURISM PID)
PID11 RAYZOR RANCH PID 1
PID13 THE HIGHLANDS PID
PID14 RIVENDALE BY THE LAKE PID 1
PID15 THE CREEKS OF LEGACY PID
PID16 RIVERWALK PID 1
PID19 HACKBERRY PID 3
PID2 CROSS ROADS PID 1
PID20 JOSEY LANE PID
PID22 THE COLONY PID 1
PID23 RIVENDALE BY THE LAKE PID 2
PID24 JACKSON RIDGE PID
PID26 PONDER PID 1
PID27 CARROLLTON CASTLE HILLS PID 1
PID28 SHAHAN PRAIRIE ROAD PID 1
PID29 LAKESIDE ESTATES PID 2 (FKA LAKESIDE ESTATES PID)
PID30 RUDMAN TRACT PID
PID31 HILLSTONE POINTE PID 2
PID32 WATERBROOK OF ARGYLE PID
PID33 WINN RIDGE SOUTH PID
PID35 CARROLLTON CASTLE HILLS PID 2
PID36 THE HIGHLANDS OF ARGYLE PID 1
PID37 SUTTON FIELDS II PID
PID38 RIVENDALE BY THE LAKE PID 3
PID4 TROPHY CLUB PID 1
PID40 OAK POINT PID 2
PID41 WILDRIDGE PID IA 2
PID42 WILDRIDGE PID 1 O&M
PID43 SHAHAN PRAIRIE RD PID 1 O&M
PID44 TIMBERBROOK PID IA 1
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Code Special-Purpose District
PID45 TIMBERBROOK PID 1 MIA
PID46 PRAIRIE OAKS PID 1 - O&M
PID48 PRAIRIE OAKS PID 1 - PHASE 1
PID49 PRAIRIE OAKS PID 1 - MIA
PID5 BRIARWYCK PID
PID50 RIVENDALE POINTE PID
PID51 WILDRIDGE IA #5
PID52 WILDRIDGE PID IA 1
PID53 PRAIRIE OAKS PID 1 - PHASE 1C & PHASE 2
PID54 HICKORY FARMS PID
PID55 WILDRIDGE PID IA 3
PID56 CONSTELLATION LAKE PID
PID57 CONSTELLATION LAKE IMP AREA 1
PID58 CONSTELLATION LAKE FTR IMP
PID6 HACKBERRY HIDDEN COVE PID 2
PID61 EDGEWOOD CREEK PID
PID62 SPIRITAS RANCH PID
PID63 WILDRIDGE PID IA 4
PID64 TIMBERBROOK PID IA 2A
PID65 TIMBERBROOK PID IA 2B
PID66 SUTTON FIELDS EAST PID
PID67 SPIRITAS EAST PID
PID68 MOSAIC PID
PID69 RESERVE AT HICKORY CREEK PID
PID70 MOBBERLY PID
PID71 CREEKVIEW PID
PID72 AUBREY PID 1
PID73 VALENCIA PID 2
PID74 LAKEWOOD VILLAGE O&M PID 1
PID75 LAKEWOOD VILLAGE PID 1
PID76 FOREE RANCH PID
PID77 MOBBERLY PID MIA
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Code Special-Purpose District
PID78 MOBBERLY PID IA1
PID79 MOBBERLY PID IA2
PID8 HICKORY CREEK PID 1
PID80 CREEKVIEW PID ZONE A IA 1
PID81 CREEKVIEW PID ZONE B IA 1
PID82 CREEKVIEW PID ZONE A REMAINDER AREA
PID83 OAK POINT 720 PID
PID84 LAKESIDE CROSSING PID
PID85 PARVIN PID
PID86 TIMBERBROOK PID NO 2
PID87 DUCK POINT PID
PID88 GREEN MEADOWS PID
PID89 TABOR RANCH PID
PID9 HICKORY CREEK PID 2
PID90 CHAPARRAL PARK PID
PID91 BRYSON RANCH PID
PID92 PALOMINO PID
PID93 CREEKVIEW PID ZONE A IA 2
PID94 THE VILLAGE ESTATES PID
PID95 THE ENCLAVE OF TABOR RANCH PID
PID96 ELADA PID
R01 DENTON COUNTY RECLAMATION & ROAD DISTRICT
T01 SPEEDWAY TIF 1
T02 SPEEDWAY TIF NUMBER 2
T03 FLOWER MOUND TIRZ 1
TIF1 LEWISVILLE CITY TIRZ 1
TIF10 VALENCIA ON THE LAKE TIRZ 4
TIF11 CORINTH TIRZ 14-1
TIF12 LITTLE ELM TIRZ 5
TIF13 NORTHLAKE TIRZ 1
TIF15 NORTHLAKE RZ 2
TIF16 NORTHLAKE RZ 3
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Code Special-Purpose District
TIF17 LITTLE ELM TIRZ 6
TIF18 WATERBROOK OF ARGYLE TIRZ 1
TIF19 JACKSON RIDGE TIRZ 1 - CITY OF AUBREY
TIF2 LEWISVILLE CITY TIRZ 2
TIF20 LEWISVILLE CITY TIRZ 3
TIF21 PILOT POINT TIRZ 1
TIF22 CORINTH TIRZ 1
TIF23 LEWISVILLE CITY TIRZ 4
TIF24 CORINTH TIRZ 2
TIF25 CORINTH TIRZ 3
TIF26 FRISCO TIRZ 1
TIF27 FRISCO TIRZ 7
TIF28 AUBREY TIRZ 2
TIF29 AUBREY TIRZ 3
TIF3 LITTLE ELM TIRZ 3
TIF30 PILOT POINT TIRZ 2
TIF31 CELINA TIRZ 4
TIF32 CELINA TIRZ 14
TIF33 CELINA TIRZ 12
TIF34 CELINA TIRZ 8
TIF35 THE COLONY TIRZ 2
TIF36 FLOWER MOUND TIRZ 2
TIF37 OAK POINT TIRZ 1
TIF38 PILOT POINT TIRZ 3
TIF39 PILOT POINT TIRZ 4
TIF40 PILOT POINT TIRZ 5
TIF41 PILOT POINT TIRZ 6
TIF42 PILOT POINT TIRZ 7
TIF43 PILOT POINT TIRZ 8
TIF44 NORTHLAKE TIRZ 2
TIF45 NORTHLAKE TIRZ 3
TIF46 JUSTIN TIRZ 1
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Code Special-Purpose District
TIF47 AUBREY TIRZ 4
TIF48 PILOT POINT TIRZ 9
TIF50 PILOT POINT TIRZ 11
TIF51 PILOT POINT TIRZ 12
TIF52 PILOT POINT TIRZ 13
TIF53 PILOT POINT TIRZ 14
TIF54 PILOT POINT TIRZ 15
TIF55 PILOT POINT TIRZ 16
TIF56 DENTON CITY DOWNTOWN TIRZ 1A
TIF57 KRUM TIRZ 1
TIF6 DENTON CITY DOWNTOWN TIRZ 1
TIF8 THE COLONY TIRZ 1
TIF9 DENTON CITY TIRZ 2 (Westpark)
W02 LAKE CITIES MUA
W03 TROPHY CLUB MUD 1
W04 CLEARCREEK WATERSHED AUTHORITY
W13 DENTON CO FWSD 6
W17 ELM RIDGE WCID
W18 DENTON CO FWSD 8-A
W19 DENTON CO FWSD 8-B
W20 DENTON CO FWSD 11-A
W21 DENTON CO FWSD 7
W22 DENTON CO MUD 4
W23 DENTON CO MUD 5
W24 FRISCO WEST WCID
W25 DENTON CO FWSD 11-B
W26 DENTON CO FWSD 4-A
W27 OAK POINT WCID 1
W28 OAK POINT WCID 2
W29 OAK POINT WCID 3
W30 SMILEY ROAD WCID 1
W32 DENTON CO FWSD 11-C
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Code Special-Purpose District
W33 NORTH FORT WORTH WCID 1
W37 BROOKFIELD WCID 1
W38 ALPHA RANCH WCID
W39 BELMONT FWSD 1
W41 THE LAKES FWSD
W42 CANYON FALLS WCID 2
W43 OAK POINT WCID 4
W44 CANYON FALLS MUD 1
W45 BELMONT FWSD 2
W47 DENTON CO MUD 6
W49 DENTON CO MUD 9
W50 DENTON CO MUD 7
W51 SMILEY ROAD WCID 2
W54 DENTON CO MUD 10
W55 BIG SKY MUD
W56 RANCH AT FM 1385 MUD
W57 DENTON CO MUD 8
W59 TRADITION MUD 2B
W60 LA LA RANCH MUD
W61 DECHERD RANCH MUD 1
W62 CIRCLE T MUD 3
W63 CLEAR SKY MUD
W64 STONEHILL RANCH MUD 1
W65 NORTHWEST DENTON COUNTY MUD 1
W66 TALLEY RANCH WCID 1
W67 PRAIRIE OAKS MUD
W68 DENTON CO MUD 16
W69 LEGENDS RANCH MUD
W70 ROCKY TOP RANCH MUD
W71 PONDER FARMS MUD
W72 RIBBONWOOD MUD 1
W73 TRADITION MUD 1
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Code Special-Purpose District
W74 HIGH POINTE RANCH MUD 1
W75 SANCTUARY MUD 1
W76 SANCTUARY MUD 2
W77 TRADITION MUD 2C
W78 TRADITION MUD 2D
W79 ROCKWOOD MUD 1
W80 DENTON CO MUD 11
W81 OLIVER CREEK RANCH MUD
W82 TABOR RANCH MUD
W83 FURST RANCH MUD 1
W84 MERIDIAN MUD
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C. APPENDIX C — KEY PERSONNEL
The following individuals hold key appraisal leadership positions at Denton Central Appraisal District as of
the adoption date of this Plan and provide significant mass appraisal assistance to the Chief Appraiser in
connection with this Plan, consistent with the Limiting Conditions in Section 25 of this Plan.
Name Title
Don Spencer Chief Appraiser
Chris Littrell Deputy Chief of Appraisal
Jeanne Ashlock Deputy Chief of Administration
Kim Collins Director of Business Operations
Matt Fitch Director of Residential Appraisal
Mike Jones Director of Training and Development
Michelle Landberg Director of Business Personal Property
Bea Lorne Director of Appeals
Jon Martin Director of Mapping
Chuck Saling Director of Commercial Appraisal
David Steele Director of Information Technology
Rebecca Townsend Director of Exemptions and Assistance
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D. APPENDIX D — MARKET AREA CODES
Market areas are delineated by the physical, economic, governmental, and social forces that influence
property values, as described in Sections 4.4.3, 9.3, and 11.1 of this Plan. The following table lists the
market area codes used in the District’s appraisal records as of the adoption of this Plan.
Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
0 23.18HOA AA001HS AA01% AA01G01 AA01G01BB
AA01LAND AA01PAVING AA03G01 COMN-AREAS DC01001 DC01002
DC01002K DC01005 DC01006 DC01012 DC01012L DC01012MH
DC01018 DC01020B DC01020B2 DC01022 DC01022B2 DC01023
DC02003 DC02004 DC02005 DC02005TH DC02006 DC02007
DC02010 DC02011 DC02012 DC02014 DC02015 DC02017
DC02019 DC02020 DC02021 DC02022 DC02024 DC02027
DC02028 DC02029 DC02031 DC02033 DC02040 DC02044
DC02045 DC02046 DC02046G DC02049 DC02050 DC02054
DC02059HB2 DC02060 DC02061 DC02062 DC02063 DC02063TH
DC02064 DC02065 DC02067 DC02069 DC02070 DC02071
DC02074 DC02075 DC02077 DC02079A DC02080 DC02080A
DC02081 DC02082 DC02083 DC02084 DC02085 DC02088
DC02090 DC02092 DC02093 DC02094 DC02098 DC02098TH
DC02104 DC02105 DC021088 DC02110 DC02111 DC02112
DC02113 DC02114 DC02115 DC02116 DC02117 DC02119
DC02121 DC02122 DC02123 DC02124 DC02125 DC02139
DC02141 DC02145 DC02148 DC0214TH DC02150 DC02150L
DC02153 DC02154 DC02155 DC02155A DC02156 DC02157
DC02158 DC02160 DC02160A DC02160PH DC02160T DC02161A
DC02166 DC02167 DC02170 DC02316 DC02320 DC02801
DC02802 DC02802TH DC02803 DC02804 DC02804TH DC03001
DC03002 DC03003 DC03004 DC03005 DC03007 DC03010
DC03014 DC03017 DC03018 DC03019 DC03020 DC03021
DC03022 DC03022B DC03023 DC03024 DC03024B DC03025
DC03027 DC03030 DC03034 DC03034MH DC03036 DC03037
DC03038 DC03043 DC03044 DC03046 DC03055 DC03056
DC03060 DC03065 DC03067 DC03068GH DC03068TH DC03070
DC03071T DC03073 DC03076 DC03080 DC03083 DC032285
DC04001 DC04002 DC04003 DC04004 DC04005 DC04008
DC04009 DC04010 DC04011 DC04012 DC04013 DC04014
DC04015 DC04017 DC04018 DC04019 DC04020 DC04021
DC04023 DC04025 DC04027 DC04029 DC04035 DC04036
DC04037 DC04040 DC04041 DC04042 DC04045 DC04051
DC04052 DC04053 DC04056 DC04062 DC04063 DC04064
DC04065 DC04066 DC04066C DC04067 DC04068 DC04069
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DC04070 DC04072 DC04073 DC04074 DC04077 DC04079
DC04082 DC04084 DC04085 DC04086 DC04087 DC04088
DC04911 DC05001 DC05001A DC05002 DC05005 DC05005TH
DC05008 DC05011 DC05012 DC05013 DC05014 DC05015
DC05019 DC05023 DC05024 DC05025 DC05026 DC05027
DC05029 DC05030 DC05031 DC05033 DC05035 DC05039
DC05044 DC05045 DC05046 DC05047 DC05048 DC05050
DC05052 DC05054 DC05055 DC05057 DC05058 DC05058TH
DC05059CO DC05064 DC05065 DC05066 DC05074 DC05075B
DC05078 DC05084 DC05085 DC05087 DC05089 DC05090
DC05091 DC05093 DC05095 DC05096 DC05099 DC05100
DC05102 DC05105B2 DC05106 DC05108 DC05112 DC05113
DC05114 DC05116 DC05119 DC05120 DC05122 DC05127
DC05130 DC05131 DC05133 DC05133DP DC05136 DC05139
DC05140 DC05141 DC05142 DC05143 DC05144 DC05145
DC05146 DC05147 DC05151 DC05156 DC05157 DC05158
DC05163 DC05164 DC05166 DC05170 DC05172 DC05173
DC05175 DC05176 DC05177 DC05179 DC05180 DC05181
DC05184 DC05188 DC05190 DC05191 DC05192 DC05198
DC05204 DC05204B2 DC05206 DC05208 DC05213 DC05214
DC05222 DC05228 DC05228B2 DC05230 DC05233 DC05237
DC05240 DC05243 DC05245 DC05246 DC05249 DC05249DP
DC05250 DC05251 DC05264 DC05277 DC05278B2 DC05278TH
DC05280B2 DC05283 DC05288 DC05292 DC05295 DC05296
DC05300 DC05305 DC05306 DC05307 DC05308F DC05311
DC05317 DC05317DP DC05317PN DC05318 DC05320 DC05329
DC05331 DC05332TH DC05334CO DC05335 DC05336 DC05342
DC05344 DC05345MH DC05355 DC05357 DC05358 DC0535NBL
DC0535NF DC0535NMH DC0535SBL DC0535SF DC0535WBH DC0535WBL
DC0535WF DC05360 DC05365 DC05367 DC05377 DC05380
DC05382 DC05386 DC05388 DC05390 DC05392 DC05394
DC05450 DC05452 DC05456 DC05534 DC05535 DC05537
DC05540 DC05541 DC05544A DC055451 DC055453 DC05545DP
DC05546 DC05548 DC05549CO DC05551 DC05600 DC05601
DC05603 DC05604 DC05606 DC05607 DC05922 DC05923
DC05928 DC05929 DC05929N DC05931 DC05931B2 DC05931DP
DC05932 DC05933 DC05934 DC05934N DC05934TH DC05936CO
DC05938 DC05939 DC05940 DC05942 DC05943TH DC05944
DC05945 DC05946 DC05948 DC05949 DC05955 DC07003
DC07004 DC07006 DC07007 DC07011 DC07012 DC07013
DC07014 DC07015 DC07016 DC07017 DC07018 DC07021
DC07026 DC07027 DC07028 DC07029 DC07030 DC07031
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DC07032 DC07033 DC07034 DC07035 DC07036 DC07037
DC07038 DC07041 DC07042 DC07043 DC07044 DC07045
DC07047 DC07048 DC07049 DC07050 DC07051 DC07052
DC07053 DC07056 DC07057 DC07058 DC07059 DC07060
DC07063 DC07064 DC07065 DC07066 DC07067 DC07070
DC07071 DC07073 DC07077 DC07084 DC07086 DC07087
DC07089 DC07091 DC07095 DC07096 DC07100 DC07102
DC07103 DC07104 DC07105 DC07106 DC07109 DC07110
DC07111 DC07115 DC07117 DC07118 DC07119 DC07123
DC07125 DC07128 DC07129 DC07130 DC07131 DC07134
DC07137 DC07138 DC07139 DC07140 DC07143 DC07145
DC07151 DC07152 DC07153 DC07156 DC07157 DC07158
DC07160 DC07161 DC07164 DC07166 DC07168 DC07169
DC07174 DC07175 DC07183 DC07183B2 DC07194 DC07195
DC07196 DC07196B DC07198 DC07205 DC07206 DC07207
DC07208 DC07209 DC07212 DC07217 DC07218 DC07220
DC07222 DC07224 DC07225 DC07227 DC07233 DC07234
DC07235 DC07237 DC07240 DC07241 DC07242 DC07243
DC07244 DC07245 DC07246 DC07247 DC07248 DC07255
DC07263 DC07264 DC07266 DC07271 DC07272 DC07273
DC07274 DC07278 DC07279 DC07280 DC07282 DC07285
DC07290 DC07292 DC07297 DC07298 DC07302 DC07303
DC07305 DC07306 DC07311 DC07402 DC07403 DC07404
DC07405 DC07406 DC07838 DC07843 DC07844 DC07845
DC07846 DC07847 DC07929 DC07930 DC07933 DC07934
DC07934D DC07934L DC07934TH DC07935 DC07936 DC07937
DC07938 DC07940 DC07941 DC07942 DC07943 DC07944
DC07945 DC07PASTUR DC08001 DC08002 DC08007 DC08008
DC08009L DC08010 DC08015 DC08016 DC08018 DC08024
DC08026L DC08029 DC08030 DC08032 DC08033 DC08034
DC08035 DC08039 DC08042 DC08042L DC08045 DC08046
DC08047 DC08047LF DC08048 DC08051 DC08051L DC08052
DC08056 DC08060 DC08064 DC08066 DC08071 DC08074
DC08078 DC08080 DC08081 DC08082 DC08084 DC08085
DC08086 DC08099 DC08101 DC08103 DC08105 DC08203
DC08206 DC08207 DC08287 DC08288 DC08289 DC09001
DC09005 DC09006B DC09006F DC09008 DC09012 DC09017
DC09019 DC09019N DC09021 DC09022 DC09022C DC09023
DC09024 DC10001 DC10002 DC10002B DC10002F DC10002MH
DC10004 DC10005 DC10009 DC10010 DC10012 DC10013
DC10018 DC10025 DC10026 DC10028 DC10029 DC10031
DC10032 DC10034 DC10035 DC11001 DC11003 DC11004
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DC11005 DC11006 DC11007 DC11008 DC11009 DC11010
DC11011 DC11015B DC11015F DC11016 DC11020 DC11022
DC11024 DC11026 DC11031 DC11033 DC11041B DC11043
DC11044 DC11046 DC11047 DC11049 DC12001 DC12001B
DC12001F DC12002 DC12003 DC12004 DC12005 DC12006
DC12008 DC12009 DC12010 DC12012 DC12013 DC12014
DC12016 DC12017 DC12018 DC12021 DC12025 DC12027
DC12031 DC12032 DC12033 DC12038 DC12041 DC12042
DC12044 DC12046 DC12050 DC12051 DC12052 DC12053
DC12057 DC12058 DC12059 DC12060 DC12061 DC12063
DC12065 DC12068 DC12070 DC12070B2 DC12074 DC12075
DC12079 DC12085 DC12087 DC12088 DC12090 DC12092
DC12095 DC12097 DC12099 DC12100 DC12103 DC12109
DC12111 DC12112 DC12113 DC12114 DC12116 DC12117
DC12118 DC12124 DC12129 DC12131 DC12136 DC12137
DC12138 DC12140 DC12143 DC12144 DC12146 DC12148
DC12149 DC12150 DC12151 DC12156 DC12160 DC12166
DC121701 DC12173 DC12174 DC12178 DC12179 DC12180
DC12183 DC12188 DC12194 DC12195 DC12196 DC12197
DC12199 DC12200 DC12201 DC12203 DC12207 DC12210
DC12213 DC12214 DC12216 DC12226 DC12229 DC12230
DC12231 DC12259 DC12261 DC12262 DC12264 DC12265
DC12267 DC12268 DC12271 DC12273 DC12274 DC12275
DC12276 DC12279 DC12281 DC12283 DC12284 DC12285
DC12300 DC12300A DC12301 DC12305 DC12307 DC12308
DC12309 DC12312 DC12315 DC12318 DC12320 DC12538C
DC12538LC DC12541 DC12542 DC12543 DC12575 DC12577
DC12578 DC12579 DC12581 DC127074 DC13001 DC13003
DC13003MH DC13004 DC13006 DC13007 DC13008 DC13010
DC13010N DC13011 DC13012 DC13012L DC13014 DC13015
DC13016 DC13017L DC13019 DC13021 DC13022 DC13022B2
DC13024 DC13025 DC13026 DC13027 DC13030 DC13031
DC13033 DC13040 DC13045 DC13053 DC130555 DC13060
DC130601 DC13061 DC13884 DC13885 DC13886 DC13899
DC13900 DC13901 DC13904 DC13907 DC13908 DC13910
DC14003 DC14008 DC14009 DC14012 DC14012B2 DC14012MH
DC14033 DC14034 DC14035 DC14040 DC14040TH DC14042
DC14099 DC15002 DC15002B DC15002MH DC15003 DC15004
DC15007 DC15009 DC15010 DC15011 DC15012 DC15013
DC16001 DC16005 DC16005B DC16005F DC16006 DC16007
DC16008 DC16011 DC16019 DC16020 DC16025 DC16026
DC16069 DC16071 DC16072 DC16072N DC16073 DC16073DUP
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DC16073N DC17004 DC17004A2 DC17006 DC17007 DC17008
DC17011A2 DC17012 DC17012MU DC17016 DC17017 DC17019
DC17020 DC17021 DC17022 DC18001 DC18003 DC18005
DC19001 DC19002 DC19003 DC19005 DC19005N DC19006
DC19007 DC19008 DC19009 DC19010 DC19012 DC19015
DC19016 DC19016LF DC19017 DC19018 DC19018MH DC19021
DC19022 DC19025 DC19026 DC19027 DC19028 DC19029
DC19030 DC19032 DC19034 DC20001 DC20002 DC20002B2
DC20004 DC20008 DC20009 DC20010 DC20012 DC20013
DC20015 DC20017 DC20019 DC20024 DC20025 DC20027
DC21001 DC21004 DC21005 DC21006 DC22001 DC22001MH
DC22003 DC22005 DC22007 DC23001MH DC23003 DC24001
DC24001L DC24004 DC24005 DC24005L DC24006 DC24007
DC24008 DC24010 DC24010H DC24011 DC24012 DC24013
DC24014 DC24016 DC24019 DC25001 DC25006 DC25007
DC26003 DC26004 DC26009 DC26011 DC26019 DC26026BH
DC26026BL DC26026F DC26026OT DC26035 DC26041 DC26052
DC26053 DC26055 DC26062 DC26063 DC26064 DC27006
DC27008 DC27010 DC27013 DC27018 DC27019 DC27020
DC27024 DC27027 DC27029 DC27032 DC27033 DC27035
DC27275 DC28001 DC28002 DC28005 DC28006 DC28006G
DC28009 DC28010 DC28013 DC28014E DC28014W DC28023
DC28025 DC28026 DC28029 DC28032 DC28034 DC28037
DC28039 DC28041 DC28041A DC28041N DC28042 DC28045
DC28047 DC29001 DC29002 DC29004 DC29007 DC29008
DC29013 DC29014 DC29015 DC29018 DC29018B DC29018C
DC29018E DC29020 DC29021 DC29023 DC30001 DC30002
DC30004 DC30009 DC30010 DC30011 DC30012 DC30014
DC30016 DC30018 DC30020 DC30021 DC30023 DC31006
DC31007 DC31009 DC31014 DC31019 DC31051 DC31052
DC31053 DC32001 DC32013 DC32013A DC32013TH DC32016
DC32017 DC32018 DC32018W DC32019 DC32019A DC32026
DC32027 DC32029 DC32029S DC32031 DC32032 DC32033
DC32037 DC32038 DC32041 DC32042 DC32044 DC32047
DC32048 DC32049 DC32050 DC32051 DC32052 DC32053
DC32053A DC32053B DC32053D DC32054 DC32055 DC32055A
DC32056 DC32058 DC32059 DC32060 DC32060A DC32061
DC32061C DC32062 DC32063 DC32064 DC32064B DC32065
DC32066 DC32068 DC32071 DC32072 DC32073 DC32074
DC32075 DC32077E DC32078 DC32079 DC32079C DC32080
DC32081 DC32082 DC32083 DC32084 DC32090 DC32091
DC32092 DC32093 DC32094 DC32095 DC32098 DC32100
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DC32101 DC32101LC DC32101PA DC32101TH DC32102 DC32102C
DC32102E DC32103 DC32104 DC32105 DC32106 DC32107
DC32108 DC32109 DC32110 DC32111 DC32112 DC32113
DC32114 DC32115 DC32116 DC32117 DC32118 DC32119
DC321201 DC32122 DC32122TH DC32211 DC32212 DC32213
DC32214 DC32215 DC32218 DC32220 DC32222TH DC33002
DC33005 DC33006 DC33008 DC33009 DC33011 DC33020
DC33020TH DC33021 DC33022 DC34004 DC34005 DC34006
DC34009 DC34012 DC34014 DC34015 DC34016 DC34017
DC34018 DC34019 DC34021 DC34022 DC34023 DC34023MH
DC34026 DC34027 DC34028 DC34029 DC34030 DC34032
DC34033 DC34034 DC34038 DC35002 DC35005 DC35007
DC35010 DC36001 DC36002 DC36004A DC36004NA DC36004NU
DC36006 DC36007 DC36009 DC36010 DC36014 DC36014N
DC36015 DC36017 DC36018 DC36019 DC37002 DC37006
DC37007 DC42001MH DC42004 DC45001 DC45002 DC48001
DC48003 DC48003A DC48004 DC48005 DC48005N DC48005P
DC48005TH DC48005TH2 DC48006 DC48007 DC48009 DC48010
DC48011 DC48012 DC49002 DC49003 DC49004 DC49005
DC49005TH DC51001 DC51002 DC51003 DC51004 DR05DS03B
DR05DS03BH DR05DS03F DR05DS03MH DR07KR01 DR07KR01B DR07KR01MH
DR11NW01B DR11NW01F DR11NW01MH DR11NW02B DR11NW03BH DR11NW03BL
DR11NW03F DR14KS01MH DS01003MH DS01004 DS01005 DS01009
DS01009B DS01009F DS01015 DS01015A DS01015T DS01015TH
DS01015TR DS01034 DS01036 DS0126EQU DS01PASTUR DS02001
DS02002MH DS02003 DS020038 DS02005 DS02006G DS02007
DS02010 DS02012 DS02013 DS02014 DS02023 DS02024
DS02032 DS02039 DS02042 DS02043 DS02044 DS02045
DS02047 DS02048 DS02049 DS02051 DS02055 DS0212EQU
DS02555 DS02800 DS02PASTUR DS03PASTUR DS04002 DS04007
DS04CE01 DS04CE01MH DS05001 DS05002 DS05003 DS05005
DS05006 DS05006MH DS05008 DS05009 DS05010 DS05011
DS05012 DS05013 DS05014 DS05015 DS05016 DS05017
DS05018 DS05022 DS05023 DS05031 DS05032 DS05033MH
DS05034 DS05035 DS05036 DS05037 DS05038 DS05039
DS05040 DS05041 DS05043 DS05044 DS05050 DS05055
DS0510B DS05110 DS0511MH DS0514MH DS05155 DS051900
DS051901 DS051902 DS051902L DS051903 DS051903B DS051905
DS051905L DS051906 DS05200 DS05205 DS05303 DS05314
DS05315 DS05316 DS05318 DS05319 DS05321 DS05322
DS05326 DS05327 DS05328 DS05329 DS05330 DS05331B
DS05333 DS05334 DS05335 DS05340 DS05555 DS05556
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
DS05557 DS05600 DS05917 DS05920 DS05922 DS05923
DS05924 DS05925 DS05926 DS05929 DS05930 DS05931
DS05933 DS05934 DS05936 DS05938 DS05940 DS05PASTUR
DS06005 DS06010MH DS06PASTUR DS07001 DS07002 DS07004
DS07005 DS07009 DS07013 DS07013MH DS070178 DS07021
DS07030 DS07047 DS07048 DS07050 DS07055 DS07056
DS07059 DS07060 DS07061 DS07062 DS07063 DS07PASTUR
DS08002 DS08003 DS08PASTUR DS09001 DS09001C DS09002
DS09003 DS09004 DS09007 DS09008 DS09009 DS09011
DS09012 DS09013 DS09014 DS09015 DS09016 DS09017
DS09018 DS09019 DS09020 DS09021 DS09022 DS09023
DS09023TH DS09024 DS09026 DS09157 DS09PASTUR DS10001
DS10002 DS10003 DS10003MH DS10004 DS10005L DS10006
DS10007 DS10009 DS10012 DS10013 DS10013MH DS10014
DS10014MH DS10015 DS10016 DS10020 DS10021 DS10022
DS10050 DS10051 DS1017 DS102286 DS105000 DS10601
DS10602 DS10604 DS10605 DS10606 DS10PASTUR DS11003
DS11005 DS11008 DS11011 DS11012 DS11014 DS11014MH
DS11022 DS11022MH DS11040 DS11051 DS11055 DS11060
DS11061-MH DS11065 DS11065MH DS11073 DS11073MH DS11076
DS11080 DS11082 DS11083 DS11090 DS11091 DS11901
DS11903 DS11PASTUR DS12002 DS12003 DS12011 DS12015MH
DS12016 DS12016MH DS12021 DS12023 DS12034 DS12035
DS12038 DS12045 DS13003 DS13005 DS13006 DS13006BL
DS13006F DS13006MH DS13008 DS13013 DS130178 DS130179
DS13025 DS13034 DS13041 DS13PASTUR DS14001 DS14002
DS14003 DS14005MH DS14006 DS14010 DS14012 DS14013
DS14014 DS14021 DS14022 DS14027F DS14027MH DS14032
DS14035E DS14035EB DS14035EBL DS14035EF DS14035EMH DS14035W
DS14035WB DS14035WBL DS14035WF DS14035WMH DS14038 DS14042
DS14044 DS140442 DS140444 DS140449 DS14050 DS14051
DS14052 DS14054 DS14056 DS14072MH DS14073 DS14074
DS14076 DS14077 DS14078 DS14081 DS14082 DS14084
DS14PASTUR DS15001 DS16001 DS16001B DS16001BL DS16001F
DS16002MH DS16PASTUR DS17001MH DS17003 DS17010 DS17013B
DS17013F DS17013L DS17PASTUR ESMT EX11.11CNY EX11.11CTY
EX11.11FWD EX11.11ISD EX11.11STT EX11.11UNV EX11.12FED EX11.17CEM
EX11.18 EX11.181 EX11.184ML EX11.19YSM EX11.20REL EX11.20REO
EX11.21 EX11.23 EX11.231ED EX11.23MIS EX11.27 EX11.30WTR
EX11.31PC EX23.18 EX23.93 EXPPV FL00GO1 FL01G01D
FL020G01B FL025G01 FL15S05LGT FL15S09MPG FL15S09PO FL15S11GT
FL15S11JIP FL15S11UG FL20G01A FL20G01C G01 HC01G01A
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
HC01G01B HC01G01C HC05G01E HC10G01 HC15G01 HC20G01
HC25G01 HC25G01O HC30G01A HC30G01B HC35G01 HS01G01LS
HS02G01B HS05G01FS HS15G01ES HS20G01C HS25G01R MF01G01A1
MF01G01A2 MF01G01A3 MF01G01A4 MF01G01A5 MF01G01A6 MF01G01B11
MF01G01B12 MF01G01B13 MF01G01B14 MF01G01B15 MF01G01B21 MF01G01B22
MF01G01B23 MF01G01B24 MF01G01C1 MF01G01C2 MF01G01C3 MF01G01C4
MF01G01C5 MF01G01C6 MF01G01CO MF020G01A2 MF020G01A3 MF020G01A4
MF020G01A5 MF020G01A6 MF020G01B1 MF020G01B2 MF020G01B5 MF020G01B6
MF020G01C1 MF020G01C2 MF020G01C4 MF020G01C5 MF020G01C6 MF021G01A
MF021G01B MF021G01C MF02G01A1 MF02G01A2 MF02G01A3 MF02G01A4
MF02G01A5 MF02G01B11 MF02G01B12 MF02G01B13 MF02G01B14 MF02G01B15
MF02G01B21 MF02G01B22 MF02G01B23 MF02G01B24 MF02G01B25 MF02G01C1
MF02G01C2 MF02G01C3 MF02G01C4 MF02G01C5 MF03G01A MF03G01A1
MF03G01A2 MF03G01A3 MF03G01A4 MF03G01A5 MF03G01B MF05G01A1
MF05G01C1 MF06A1U MF06A2U MF06B1U MF06B2U MF06B3U
MF06B4U MF06C1U MF06C2U MF06C3U MF06C4U MF06S05A1U
MF06S09C1 MF07G01 MF10G01A MF15G01A1 MF15G01A3 MF15G01A4
MF15G01A5 MF15G01B1 MF15G01B2 MF15G01C1 MF15G01C2 MF15USDA
MF16G01A1 MF25B1S05 MF25G01A1 MF25G01A2 MF25G01A3 MF25G01A4
MF25G01B11 MF25G01B12 MF25G01B13 MF25G01B14 MF25G01B21 MF25G01B22
MF25G01B23 MF25G01B24 MF25G01B25 MF25G01C1 MF25G01C2 MF25G01C3
MF25G01C4 MF25G01C5 MF25G01C6 MF25S14H MHPARKS NEW COMM
OF01A1Q1 OF01A1Q2 OF01A1Q3 OF01A2Q1 OF01A2Q2 OF01A2Q3
OF01B1Q1 OF01B1Q2 OF01B1Q3 OF01B1Q4 OF01B2Q2 OF01B2Q3
OF01C1Q1 OF01C1Q2 OF02G01A OF02G01B OF02G01C OF030G01A1
OF030G01A2 OF030G01B1 OF030G01C1 OF030G01C2 OF035G01 OF035G01K
OF035G01L OF05G01 OF10G01A OF10G01B OF10G01C OF15G01A1
OF15G01A2 OF15G01A3 OF15G01A_3+ OF15G01B1 OF15G01B2 OF15G01B3
OF15G01C1 OF15G01C2 OF20A-Q1 OF20A-Q2 OF20A-Q3 OF20A-Q4
OF20B-Q1 OF20B-Q2 OF20B-Q3 OF20B-Q4 OF20C-Q1 OF20C-Q2
OF20C-Q3 OF20C-Q4 OF25G01A1 OF25G01A2 OF25G01B1 OF25G01C1
RE01G01AA RE01G01AB RE01G01AC RE01G01SP RE02G01 RE055G01
RE05G01A RE05G01B RE05G01C RE06G01 RE10AA001 RE10G01
RE10G01B RE10G01BL RE10G01D RE10G01R RE20C01SS RE20G01SS
RE20G01TL RE20GO1T RE25G01G1 RE25G01G2 RE25G01G3 RE25G01G4
RE25G01K RE35G01 RE40AA01 RE40C02 RE40C03 RE40G01S
RE40OT RE40S05 RE40S08 RE40S09 RE40S10 RE40S11
RE40S14 RE50G01 RE55G01 RE55G01A RE55G01D RE55G01DC
RE55G01H RE55G01L RE70G01 RE70G01A RE70G01B RE70G01C
RE75G01 RE85S05 RE85S09 RE85S11J RE85S11P RE85S11R
RE85S14A RE85S14K RE85S14P RE85S14S RE85UNT RE90G0120
RE90G0180 RE90G0190 RE90G01S RE95G01 ROW S05
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Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code Market Area Code
S08 S09 S10 S11 S14 SC01G01A1
SC01G01B1 SC01G01C1 SC01G01C2 SC05G01A SC05G01B SC10G011
SC10G012 SC10G013A SC10G013B SC10G013B1 SC15G01A1 SC15G01B1
SC20G01A1 SC20G01A2 SC20G01A3 SC20G01A_A SC20G01B1 SC20G01B1A
SC20G01B2 SC20G01B2A SC20G01C1 SC20G01C2 SC20G01C_A SC25G01A
SC30G01A1 SC30G01A2 SC30G01A3 SC30G01ASM SC30G01B1 SC30G01BSM
SC30G01CSM SC35G01 SC45G01A1 SC45G01A2 SC45G01A3 SC45G01A4
SC45G01ACS SC45G01AR SC45G01B1 SC45G01B2 SC45G01B3 SC45G01BCS
SC45G01BR SC45G01C1 SC45G01C2 SC45G01C3 SC45G01CCS SC55G01B
SC55G01C SC60G01A1 SE01G01 SE055G01 SE10G01 SE20G01
SE30G01 SE36G01 SE40G01 SE50G01 SP10G01 SP11G01
SP20G01 SP20G01B SP20G01CT SP20G01LMH SP20G01MI SP20G01MS
SP30G01 SP35G01 SP40G01 SP45G01 WH01G01M WH01S05M
WH01S11NW WH01S11TH WH05G01 WH10G01 WH15A1C02 WH15A1C05
WH15A1C07 WH15A1C12 WH15A1C36 WH15B1C02 WH15BS05 WH15NEW
WH25G01 WH25G01F WH35G01 WH40G01A WH40G01B WH40G01C
WH45G01 WH50G01 WH55G01 WH55G01L WH60C02C WH60C02S
WH60C03C WH60C03S WH60G01 WH60S05C WH60S05M WH60S05S
WH60S05SL WH60S08S WH60S09C WH60S09S WH60S10A WH60S10S
WH60S11S WH60S14A WH60S14S WH65G01 WH65G01C1 WH65G01C2
WH70G01A1 WH70G01A2 WH70G01B1 WH70G01B2 WH70G01B3 WH70G01C1
WH70G01C2
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E. APPENDIX E — SPECIAL APPRAISAL PROCEDURES REFERENCE
This appendix summarizes procedural cross-references for the special appraisal categories described in
Section 17 of this Plan. Full procedural detail is maintained in the District’s Special Appraisal Manual.
E.1 Application Deadlines and Forms
• Agricultural-Use (1-d): Comptroller Form 50-165; annual reapplication required; filing deadline May
1 (Tax Code § 23.43).
• Open-Space Agricultural/Wildlife Management (1-d-1): Comptroller Form 50-129; one-time
application; filing deadline May 1 (Tax Code § 23.54).
• Timberland: Comptroller Form 50-167; one-time application; filing deadline May 1 (Tax Code §
23.75).
• Restricted-Use Timberland: one-time application; filing deadline May 1, with a 15-day extension
available for good cause (Tax Code § 23.9804).
• Recreational, Park, and Scenic Land / Public Access Airport Property: application required in the
first qualifying year; minimum five-acre tract and 10-year deed restriction (Tax Code §§ 23.84,
23.94).
E.2 Late Applications, Denials, and Protests
A late application filed after the deadline but before ARB approval of appraisal records is generally subject
to a 10% penalty on the tax difference if approved for special valuation (Tax Code §§ 23.431, 23.541,
23.751); this provision does not apply to restricted-use timberland, which is ineligible for the year if not
timely filed. Denials must be sent by certified mail within five days of the denial with an explanation of
protest procedures (Tax Code §§ 23.44, 23.57, 23.9805), and a property owner may protest a denial within
30 days of the notice.
E.3 Change-of-Use and Rollback Taxes
Change-of-use rollback tax calculations, notice requirements, and protest procedures for each special
appraisal category are governed by Tax Code §§ 23.46 (agricultural-use), 23.55 (open-space), 23.76
(timberland), and 23.86/23.96 (recreational/park/scenic and public access airport), as summarized in
Section 17.7 of this Plan.
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F. APPENDIX F — MINERAL, UTILITY, AND INDUSTRIAL CONTRACT
APPRAISAL REFERENCE
The Reappraisal Plan of Wardlaw Appraisal Group, LC, the District’s contract appraisal firm for Category
F, G, J, and L property, is reproduced in full below and is incorporated into this Plan by reference, as
described in Section 18 of this Plan.
WARDLAW APPRAISAL GROUP
CLIENT APPRAISAL DISTRICT
Reappraisal Plan 2027-2028
F.1 Contract Valuation Support
F.1.1 Appraisal Responsibility
Wardlaw Appraisal Group, LC (Wardlaw) provides complex property appraisal support services for the
client County and Central Appraisal Districts (CAD). Client CADs contract with Wardlaw because we have
specialized expertise that the CADs may not have in appraising these complex properties. The complex
properties Wardlaw appraises are generally referred to as mineral, utility, industrial, commercial, and real
properties and fall under the Texas Property Tax Classification Categories F, G, J, and L.
The specific contract between Wardlaw and each client CAD specifies appraisal responsibilities. Generally,
those responsibilities include discovering, inspecting, appraising, maintaining, and providing ownership
and valuation records for the specific properties that are the subject of the contract. The contracts
establish that Wardlaw acts as an agent of the CAD to provide many of the appraisal and support services
required under the Texas Property Tax Code and the Uniform Standards of Professional Appraisal Practice
(USPAP). This document details the reappraisal practices that Wardlaw performs on behalf of our clients
and is intended to be incorporated by the CADs into their own Reappraisal Plan.
F.2 Appraisal Calendar & Timetable
Wardlaw adheres to the property tax calendar as established by the State of Texas Property Tax Code.
The Wardlaw appraisal calendar generally follows this schedule:
• Convert to New Year Database: ~ October 1
• October – March: Field Inspections of Properties for upcoming tax year
• January 1: Beginning of the Tax Year
• Prior to January 31: Mail Rendition Request Letters & Operator Data Requests
• January 31: Last day for receipt of 25.25 protests from prior year
• April 15th- to May 15th: Renditions due (dates dependent property type)
• Around April 15: Send out Preliminary Mineral Appraisals
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• Around May 1: Mail Initial Notices of Appraised Value
• May 1: Begin Equalization Process. Work with property owners to settle formal and informal
protests
• By June 1: Mail Remaining Notices of Appraised Value
• Late June – Early July: Informal and Formal ARB Hearings
• Mid-July: Deliver Totals and Certified Rolls & Export to CADs
• August – November: Process Property Supplements, Additions & Deletions
• Ongoing: New Property Discovery
F.3 Equalization Period
The equalization period begins when the Chief Appraiser submits the appraisal records to the Appraisal
Review Board (ARB) for review. Preliminary values established by the 25.19 Notices of Appraised Value
are subject to change during this period. These changes can be initiated by the property owner through
formal or informal protests. The changes can also be initiated by Wardlaw if new information regarding a
property becomes available. Formal and informal protests regarding mineral, utility, industrial,
commercial, and real properties are handled directly by Wardlaw within the timetables established by the
Property Tax Code. Wardlaw attempts to contact protesting taxpayers so that we can;
1) Provide the taxpayer an opportunity to explain the reason for their protest,
2) Explain the appraisal methodology and appraisal parameters used on each protested property,
3) Consider whether the preliminary appraisal should be adjusted considering taxpayer evidence, and
4) Provide settlement and withdrawal paperwork to the taxpayer if appropriate.
Wardlaw directly responds to taxpayer requests for appraisal information and supporting appraisal
documentation by providing the requested information in a timely manner. Wardlaw then represents the
CAD before the ARB to justify the appraised values of all protested properties that fall under the mineral,
utility, industrial, commercial, and real estate contracts.
Documentary evidence of formal and informal changes is then provided to the CAD and ARB in the form
of Withdrawal of Protest Settlement waivers on formally protested accounts. The final values are then
delivered for certification.
F.4 Minerals (Oil and Gas Reserves) Valuation Process
F.4.1 Appraisal Responsibility
Minerals-in-place (oil and gas reserves) are real property classified as Category G property under the Texas
Property Tax Code. As a commodity, minerals-in-place are part of a national market, so there is no local
market area to consider. Wardlaw performs an appraisal as of January 1 each year on every producing
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mineral property in the CAD to determine the market value of the oil and gas mineral reserves for ad
valorem tax purposes.
DCF analysis is the primary method used for appraising mineral properties. The Market Data Comparison
Method of Appraisal (Section 23.013) can be used when appropriate and when the necessary data is
available. However, because the sales and purchase prices of oil and gas properties are not generally
disclosed, the Market Data Comparison method is seldom used. The Cost Method of Appraisal (Section
23.011) does not estimate the market value as defined in Section 1.04 of the Texas Property Tax Code,
and because the cost of drilling a well is unrelated to the value of the production, the cost method is
invalid.
Discounted Cash Flow (DCF) analysis is the Income Method of Appraisal (Section 23.012 of the Texas
Property Tax Code) and is used as the most appropriate technique for determining the market value of
mineral properties. WAG uses DCF analysis to appraise every producing lease in the appraisal districts we
support. The appraised value of each lease is distributed to each working interest, royalty interest, and
overriding royalty interest owner based upon their decimal interest in the lease.
Mineral interests are commonly divided into property ownership interests known as working interests,
overriding interests, and royalty interests. The valuation of each type of interest begins with the valuation
of the producing well on the mineral lease. That value is then allocated to the property ownership
interests based on the decimal ownership value identified in the division orders for each lease. It is the
goal and purpose of the CAD to identify every producing mineral property within the district and estimate
the market value of each property listed on the roll.
F.4.2 Appraisal Resources
Personnel – Wardlaw provides adequate personnel to meet all contract appraisal requirements.
Data – A common set of production data for each mineral property account in each CAD is collected from
the Texas Railroad Commission Records and entered into the appraisal firm’s database. The property
characteristic data is gleaned from the production data and drives the computer-assisted mineral property
appraisal system. Railroad Commission records are searched to identify new leases as of January 1 of each
year, and descriptive information is gathered to determine the lease’s location within the CAD
jurisdictional boundaries. Records are also reviewed for changes in production for existing wells, for
abandoned wells, and for non-producing wells with salvage value for the equipment, tanks, and tubular
goods. Production history for each mineral lease is gathered from Enverus (formerly Drilling Info and
HPDI), S&P Global Commodity Insights (formerly IHS Markit / Petroleum Information), and the Texas
Railroad Commission. Division Orders on each lease are requested annually from lease operators and
checked against the existing division orders for changes as well as for accuracy of owner name, address,
and ownership percentage interest. To help determine operating expense information on each active
lease, lease-specific operating expenses are requested annually. A Confidential Lease Operating Expense
Detail request letter is e-mailed or mailed to the operators or agents representing operators requesting
lease-specific operating expenses.
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To assist with the economic parameters influencing these properties, general economic data is gathered
for the valuation process. The method of appraisal for minerals-in-place is the discounted cash flow
analysis, which evaluates the net present value of future income derived from operating the lease. Current
interest rates, market rates of return, and levels of investment discounting are factors to consider when
evaluating the returns required to attract investment capital for this type of property. The annual
capitalization rates are calculated using the “Manual for Discounting Oil and Gas Income” as developed
by the Texas Comptroller’s Office. Data are obtained from the Kroll Cost of Capital Navigator (formerly the
Duff & Phelps Valuation Handbook and Ibbotson’s SBBI Valuation Edition), the Wall Street Journal, the
Standard & Poor’s Bond Guide, and Value Line Investment Survey “Ratings and Reports”.
F.4.3 Valuation and Statistical Analysis (model calibration)
Pricing, Operating Expenses, and Reserve Analysis
Crude oil and natural gas prices are required information for the valuation of mineral property because
they are necessary to determine income from the lease and the economic life of production from the
lease. The crude oil and natural gas sales prices used for the first year of the appraisal analysis are based
on the previous year’s average price multiplied by the Price Adjustment Factor (PAF). The prices are then
escalated or de-escalated for five (5) years according to the Texas Property Tax Code Sec. 23.175 Section
(a). Lease operating expenses are estimated based on rendered information, actual operating costs and
expenses, and from surveys of lease operators in the CAD. The January 1 production starting rate is based
on the actual production rate or upon a projection of past average production. The past oil and gas
production history of the lease is analyzed to estimate the future rate of production decline of the lease.
Other considerations include past lease expenses and recent operating parameters such as water
production, workover operations, and secondary recovery efforts. Current operating income and
expenses for the lease are calculated in a discounted cash flow model used by the appraiser to evaluate
and estimate the net present value of producing oil and gas income from the lease. Discount rates are
established for each lease based upon the particular risks inherent in the production of oil and gas from
that property. The discounted cash flow model allows the appraiser to establish the current market value
of the lease based on the discounted value of the estimated future recoverable reserves. This
methodology is approved and recommended by the Property Tax Division of the Comptroller’s Office and
is recognized by industry standards as a method of appraisal. The appraisal firm has used the discounted
cash flow model to estimate the market value of each lease in each CAD.
Value Review Procedures
The method of value review for this type of property is based on an assessment of factors estimated in
the discounted cash flow analysis, such as the discount rate, production, product prices, and operating
expenses. Evaluation and verification of these economic factors, as to their validity in current economic
times and based on current capital requirements for investment in this type of property, are reconfirmed
and reviewed for reasonableness. Sales of mineral properties are considered, but adequate sales data are
usually unavailable. The market for this type of property is neither active nor efficient. There are very few
participants, and pricing information is mostly confidential. There is no source to track these transactions,
and property owners are reluctant to disclose market information about prices paid or transaction terms,
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making it difficult to confirm sales. Because of the lack of market sales for mineral properties, appraised
values are regularly compared to similar properties within the same production field, exploration
formation field, strata of strata, or production history and expense level. The State Comptroller of Public
Accounts’ property value Ratio studies serve as a basis for comparison of the evaluation level and
uniformity of appraisal. When market sales are available the ratio study is based on a comparison of the
appraised value to the sale price. For a mineral property that lacks available market sales, a ratio study
compares another appraisal opinion with the district opinion to determine the level and uniformity of the
appraisal. The Comptroller’s Property Tax Assistance Division (PTAD) conducts biennial ratio studies of
selected mineral properties to gauge the district’s appraisal performance. PTAD utilizes the same
valuation methodology as Wardlaw to appraise individual mineral properties. This opinion of value is then
utilized as market evidence with the same significance as if the property had been sold for that value. The
estimated value of the property in each CAD is compared to the appraisal by the PTAD to calculate the
ratio and the indicated level of appraisal. This study indicates the median and mean levels of appraisal for
mineral property and is considered reliable as a review and evaluation tool.
F.5 Utility, Industrial & Commercial Property Valuation Process
F.5.1 Appraisal Responsibility
Utility, Industrial, and Commercial properties are the tangible assets of various businesses, including
electric production, transmission, and distribution companies, railroads, petroleum product gathering and
delivery pipelines, telephone and communication providers, and others. Utility properties are identified
in the Texas Property Tax Code as Category J property. Industrial properties are identified under the Texas
Property Tax Code as categories L2 (Industrial, Personal), F2 (Industrial, Real), and L1 (Commercial). The
valuation of these properties is considered to be complex due to the involvement of both tangible and
intangible property elements that comprise these businesses and due to the size of some of the utilities
that are regional and national companies. The appraisal of these companies becomes complex when
considering the valuation of the property as a unit in place, evaluating the property by the approaches to
value at the company level. The appraisal district does not have personnel qualified to perform this type
of appraisal. An appraisal firm is employed to provide the expertise to perform this type of appraisal. Once
the estimated value of the unit is determined by the appraisal firm, that estimated market value is
allocated based on the tangible property assets that are located within each CAD.
F.5.2 Appraisal Resources
Personnel – Wardlaw provides adequate personnel to meet all contract appraisal requirements.
Data - A common set of data characteristics for each utility, industrial, and commercial property account
in each CAD is collected from the various government regulatory agency records, field inspections, data
resources, and property owner renditions. This data is entered into the appraisal firm’s computer.
Individual company financial information is gathered from industry-specific government filings, such as
Federal Energy Regulatory Commission Reports, Securities and Exchange Commission Form 10-K filings,
Railroad Commission filings, and Public Utility Commission publications. Other company information is
gathered from annual reports, internal appraisals, and other in-house and industry publications. Property
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owner renditions are requested to document and list property owned and located within our jurisdictions
(e.g., track mileage, number of meters, pipeline size and mileage, substation and transmission capacity,
etc.). The property characteristic data drives the computer-assisted appraisal of the property.
The appraisal of utility and industrial property uses a three-approach analysis to form an opinion of value.
Financial and capital market information is essential to understanding the factors that affect the valuation
of complex property. It is necessary to gather financial data to assess investor and corporate attitudes
toward capital return expectations and to consider return components such as current interest rates,
capital debt structure, bond market rates, and capital supply and demand trends. These financial factors
determine overall return rates and capital structure for these companies and affect capitalization rates.
The weighted average cost of capital is the most commonly used method for estimating capitalization
rates for utility properties. Capitalization rates are estimated using capital return expectations from
various publications: the Kroll Cost of Capital Navigator (formerly the Duff & Phelps Valuation Handbook),
Wall Street Journal, Mergent Bond Record, Moody’s Corporate Bond Yield Averages, and Standard &
Poor’s Capital IQ. Industry-specific information is also gathered from websites, publications, periodicals,
and reference manuals. Wardlaw then estimates the capitalization rate for utility appraisal under the
income approach.
F.5.3 Valuation And Statistical Analysis (Model Calibration)
Approaches to Valuation, Reconciliation
Valuation of tangible assets for utility and industrial companies relies primarily on indications of value
based on the cost and income approaches to value under the unit value approach. This methodology
involves developing and estimating market value considering the entirety of the company’s tangible assets
and resolving an allocated value for that portion of specific tangible assets located in particular tax
jurisdictions. The valuation opinion is based on three approaches analysis utilized for the indicated unit
appraisal of all company tangible assets, then an estimated allocation of unit value for only assets located
in the district and particular jurisdictions. This methodology is approved and recommended by the
Property Tax Assistance Division of the Comptroller’s Office and is an accepted standard within the
industry and appraisal community.
Value Review Procedures
Review of the valuation of utility property is based on verifying economic and financial factors utilized in
the methodology as relevant to current capital markets and that these factors reflect current return
expectations. Market sales of utility properties do occur and are a good source for comparison and review
when the price of the tangible assets can be abstracted or allocated from the selling price. Typically, the
sale of utility companies involves significant intangible property assets such as customer base, goodwill,
favorable contracts, name recognition, etc., and the contributory value and allocation of these assets are
subjective and unknown. In Texas, intangible property assets are exempt from taxation and must not be
included on the appraisal roll as taxable property. Therefore, because of the lack of specific market
information on sales of utility properties, appraised value is regularly compared to the valuation of similar
properties within the same set of property characteristics, business type, and size. More of comparison
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for equity concerns on valuation rather than the full recognition of a market level certainty about appraisal
level. Of course, the estimated value is based on a recognized methodology for considering the valuation
of these tangible assets, but true market confirmation of these factors may not be possible due to minimal
market knowledge and experience.
Ratio studies are also a method of review for the relevance of appraisal valuation to market value. Again,
in the absence of full disclosure of prices paid and without the abstraction of prices paid for the tangible
asset components from recent utility property acquisitions or sales, market-based analysis and review are
not possible. Ratio studies for utility property must rely on a comparison of one appraisal opinion as the
basis for the reasonable property valuation with the district’s appraised value to determine the ratio for
level and uniformity of appraisal. The PTAD conducts the annual ratio study of selected utility properties
to gauge the appraisal district’s performance. The PTAD utilizes the same valuation methodology to
estimate appraisal valuations of utility properties, and the results, when compared to the appraisal
valuation estimated by the appraisal firm for these properties, yield ratios. This ratio study of certain utility
properties indicates the level and uniformity of appraisal for this category of property.
F.6 Staff Providing Significant Mass Appraisal Assistance
Attachment A
Wardlaw Appraisal Group Personnel
PROPERTY TAX APPRAISER CERTIFICATION
TDLR # NAME TYPE
74200 CRAIN, MALLORY M. APPRAISER, RPA
74717 SHERWIN, PROCTOR APPRAISER, RPA
66026 WARDLAW, MARGARET A. APPRAISER, RPA
67635 VILLARREAL, MARTIN APPRAISER, RPA
68139 WARDLAW, MALCOLM APPRAISER, 3
77317 MADDIN, ELIZABETH APPRAISER, 3
78046 MCGINNIS, CLAIRE APPRAISER, 3
77854 CASTRO, AMANDA APPRAISER, 3
PROFESSIONAL ENGINEERING CERTIFICATION
PE# NAME BRANCH
76914 WARDLAW, MARGARET PEGGY ANNE PETROLEUM
PROFESSIONAL ENGINEERING FIRM CERTIFICATION
FIRM # FIRM NAME
5194 WARDLAW APPRAISAL GROUP LC
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G. APPENDIX G — GLOSSARY OF TERMS
Term Definition
Appraisal Ratio The ratio of a property’s appraised value to an independently verified indicator of
market value (typically sale price).
CAMA Computer-Assisted Mass Appraisal — software systems used to apply valuation
models to large populations of property.
CAPPA Computer-Assisted Personal Property Appraisal — the District’s SIC-code-based BPP
valuation system.
COD Coefficient of Dispersion — a statistical measure of appraisal uniformity within a
group of properties.
DCF Discounted Cash Flow — the income-approach method used to value mineral (oil and
gas) interests.
Mass Appraisal The process of valuing a group of properties as of a given date, using standard
procedures and statistical testing.
PRD Price-Related Differential — a statistic measuring vertical equity between high- and
low-value properties.
Ratio Study A study comparing appraised values to market value indicators to measure the level
and uniformity of appraisal performance.
Reappraisal Year A tax year in which the appraisal district conducts a complete review and update of
appraised values for property within its jurisdiction.
SIC Code Standard Industrial Classification code used to classify business personal property
accounts by industry.
USPAP Uniform Standards of Professional Appraisal Practice, promulgated by the Appraisal
Foundation.
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H. APPENDIX H — KEY STATUTORY AND STANDARDS REFERENCES
• Texas Property Tax Code § 6.05 (Board of Directors; Plan Adoption Requirements)
• Texas Property Tax Code § 6.12 (Agricultural Advisory Board)
• Texas Property Tax Code § 23.01 (Appraisal Methods and Techniques)
• Texas Property Tax Code §§ 23.011–23.013 (Cost, Income, and Market Data Comparison Methods)
• Texas Property Tax Code § 23.12 (Inventory)
• Texas Property Tax Code § 23.23 (Residence Homestead Value Limitation)
• Texas Property Tax Code § 23.231 (Nonhomestead Real Property Value Limitation — Circuit
Breaker)
• Texas Property Tax Code Chapter 23, Subchapters B–H (Personal Property; Agricultural, Open-
Space, Timber, Recreational, and Restricted-Use Timber Land)
• Texas Property Tax Code § 25.18 (Periodic Reappraisals)
• Texas Property Tax Code § 25.19 (Notice of Appraised Value)
• Texas Property Tax Code Chapter 26 (Appraisal Roll Certification and Truth-in-Taxation)
• Texas Property Tax Code Chapter 41 (Local Review / Appraisal Review Board)
• Texas Government Code § 403.302 (Property Value Study)
• Title 34, Texas Administrative Code, Chapter 9 (Property Tax Administration)
• IAAO Standard on Mass Appraisal of Real Property (2023 revision, approved 2025)
• IAAO Standard on Ratio Studies
• IAAO Standard on Verification and Adjustment of Sales
• IAAO Standard on Automated Valuation Models (AVMs)
• Uniform Standards of Professional Appraisal Practice (USPAP), Standards 5 and 6
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Denton County Public Health
Heat-Related Illness Surveillance Report
Table 1. Denton County Heat-Related Illnesses and Deaths by Type
Figure 1. Daily Temperatures and Heat-Related Illnesses in Denton County, April 26, 2026 – Present ‡
Figure 2. Heat-Related Illnesses in Denton
County by Gender and Age Group
MMWR Week 37 (September 13 – September 19, 2026)
High temperatures forecasted for the next week are
around low-90s. Lows are predicted to be in the low
70s‡.
Data used in this report is obtained from hospitals participating in ESSENCE Surveillance from April 26th, 2026
through the present.
*Data Source: Denton County Medical Examiner’s Office
ᵻIncludes heat-related overexposure, rash, stress, and
malaise
‡Temperature Data Source: National Weather Service
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September 25, 2026 Report No. 2026-059
INFORMAL STAFF REPORT
TO MAYOR AND CITY COUNCIL
SUBJECT:
City-Wide Fiscal Impact Analysis Workshop Request
BACKGROUND:
During the August 18, 2026, City Council Work Session, Council Member Rumohr submitted a
pitch requesting a presentation and workshop focused on spatial fiscal impact analysis. The
initiative explores analytical methodologies used by municipalities across Texas and nationally to
evaluate land-use financial productivity and long-term asset management obligations. Following
Council discussion, staff were directed to prepare an Informal Staff Report outlining the
conceptual framework of spatial fiscal modeling, presentation options, and proposed scheduling.
The City of Denton has established prior experience with integrating fiscal impact analyses into
its planning and land-use evaluation frameworks. In October 2019, the City Council updated the
Denton Development Code (DDC) to add fiscal impact as a criterion for approval (Sec. 2.4.5.E.9)
for development applications and requested that staff establish a formal evaluation mechanism. In
July 2020, the City selected AECOM to build an independent, Denton-specific Development
Fiscal Impact Model. Designed as a 40-year decision-support tool, the model isolates fiscal
evaluation from developer-provided projections, drawing on parcel-level property data, historical
General Fund expenditure trends, utility rate schedules, and 40-year roadway lifecycle cost
methodologies to estimate long-range municipal revenues and cost implications for individual
projects. These project specific fiscal impacts are included as exhibits to projects coming forward
to Planning and Zoning Commission and City Council.
DISCUSSION:
Rather than assessing local government revenues and expenses purely in aggregate, spatial fiscal
modeling utilizing GIS evaluates performance at the parcel and neighborhood level, comparing
the revenue generated by a given land area against the cost to build, maintain, and serve specific
land areas over a multi-decade lifecycle. Whereas other fiscal models attribute costs based on
populations, calls for service, or other metrics, this type of analysis attributes costs to parcels based
on service areas for that infrastructure or service. For example, rather than costs for fire service
being considered based on call volume, the cost would be based on the area within a fire station
response time window.
Key concepts in spatial fiscal analysis include:
• Tax Yield per Acre: Evaluating ad valorem property taxes on a spatial, per-acre basis
rather than relying solely on total property assessment per lot. This metric allows
municipalities to compare the true land-use efficiency and economic productivity of low-
density, medium-density, and compact commercial or residential development patterns.
• Return on Investment & Net Revenue Mapping: Overlaying municipal expenditure data
onto parcel maps to contrast local tax revenue generation against baseline service delivery
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costs (such as police, fire, emergency services, and general maintenance). This mapping
highlights areas that are net revenue-positive versus those that require long-term
operational subsidies.
• Life-Cycle Infrastructure Liabilities: Factoring in non-budgeted or deferred long-term
capital replacement costs—such as linear feet of road networks, water mains, and sewer
lines—to measure whether current development patterns generate enough revenue to cover
future infrastructure replacement over a 20- to 50-year horizon.
• Integrated Capital & Land-Use Planning: Utilizing spatial fiscal data to align Future
Land Use Plans, Development Codes, Economic Development Strategies, and Capital
Improvement Programs to ensure long-term municipal solvency and community
affordability.
Attachment 1 is a fiscal analysis completed for the City of Fate, Texas to be used as an example
of the type of fiscal analysis that was discussed in the two-minute pitch.
The presentation and workshop were initially proposed to be conducted by external land-use and
fiscal planning professionals. During discussion, City Council directed that any entity conducting
the workshop should be restricted from bidding on future contractual work resulting from or
related to the analysis. In response to this restriction, the prospective presenters elected not to
deliver the workshop so as not to preclude themselves from participating in future competitive
solicitation processes. Accordingly, if this item moves forward as work session, the presentation
and facilitation will be performed directly by City Staff.
Upon receipt of the Informal Staff Report, Council Member Rumohr may indicate if the
information provided satisfies their request. The item will be considered by the Agenda Committee
for placement on a future Work Session agenda and routing through an appropriate board,
commission, or committee.
ATTACHMENTS:
1. City of Fate Fiscal Analysis White Paper
STAFF CONTACT:
Charlie Rosendahl
Director of Development Services
Charlie.Rosendahl@cityofdenton.com
(940) 349-8452
REQUESTOR: Council Member Rumohr
STAFF TIME TO COMPLETE REPORT: 2 Hours
PARTICIPATING DEPARTMENTS: Development Services, Finance
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AVO 45603
August 2022 AVO 45603
October 2022
Prepared for the City of Fate, Texas
FATE UDO ZONING CODE UPDATE
FISCAL ANALYSIS WHITE PAPER
UNIFIED DEVELOPMENT CODE UPDATE
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Fate Unified Development Ordinance
Table of Contents
1. Introduction ............................................................................................................. 1
2. Finding & Recommendations ................................................................................ 4
2.1 Land Use ............................................................................................................ 4
2.3 Density & Bulk Standards ................................................................................. 16
2.1 Block Length & Connectivity ............................................................................. 23
3. Methodology ......................................................................................................... 33
Figures
Figure 1. Total Value Per Lot .......................................................................................... 1
Figure 2. Revenue Per Acre by Land Use ....................................................................... 1
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1. Introduction
Cities across the country have begun taking steps to become more fiscally sustainable. Few have
traveled that road further or as faithfully as the City of Fate, Texas. Led by an innovative body of
elected officials and city staff, as well as forward thinking citizens, the City of Fate adopted the
Forward Fate Policy Manual in 2021. This policy manual identified in its implementation action
plan an update to the Unified Development Ordinance “to incorporate the development strategies
recommended in this comprehensive plan” as a high priority short-term regulatory objective. True
to form the City of Fate has initiated this process.
The project team began this study with a simple hope. Namely, to make fiscally responsible
recommendations for updating the City of Fate’s Unified Development Ordinance (UDO) with
strong support from data analysis. This study aims to illustrate the relationship between patterns
in the built environment, the City of Fate’s Development Regulations, and the City of Fate’s
funding structure at a level of detail sufficient to support the recommended updates to the city’s
UDO proposed by the project team. This paper has three primary sections consisting of the
following:
1. Purpose - Introduction to the study describing its background, goals, and the
organization of the rest of the paper.
2. Findings & Recommendations - This section describes the results and findings of the
study. It also outlines how these results influence the recommended changes to the UDO,
and how the recommended changes implement the 2021 Forward Fate Policy Manual.
This report presents the findings and recommendations in the following sections:
2A. Land & Land Uses
2B. Density & Bulk Standards
2C. Block Length & Connectivity
3. Methodology - This section describes how the project team organized and
executed this fiscal analysis study.
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Purpose
Property and retail sales taxes supply most general funds in most cities across Texas. Both
these taxing structures have a direct relationship with the built environment. Property taxes
generate funds based on how much value in the built environment accumulates on a parcel of
land. A property with more improvements per square foot, or a higher value of built property per
square foot, will generate more property tax revenue. In turn, development regulations that
restrict how much a property owner can build on their property also restricts how much revenue
that property can generate through property taxes. Minimum setbacks, minimum parking,
maximum density, and maximum height restrictions all have the ability to restrict a property’s
revenue potential.
Understandably, taxes tend to inspire scrutiny and suspicion. A sentiment often heard about
property taxes goes something like this, “if we have taxes at all they should be as low as
possible.” The State of Texas has generally agreed by passing a variety of regulatory measures
aimed to limit the taxing authority of Texas cities. While limited government power and limited
taxes may be favored by many citizens, the smallest possible governments with the lowest
possible taxes may ultimately not serve them well.
A more sustainable approach to local taxing structures might begin with this sentiment, “if
citizens require public services and facilities from their local government, then the taxing
structure they authorize to that government should allow their elected representatives to
adequately fund the services they require.” This approach requires a city to understand and
quantify what “appropriate” services and funding looks like. Otherwise, a city’s tax rate becomes
an arbitrary number based on emotions or ideological maxims. Furthermore, since Texas cities
rely heavily on property taxes they should also understand and quantify the relationship
between patterns in the built environment, their adopted development regulations, and their
budgeting processes.
It’s important to note that while this study aims to establish a more fiscally sustainable
development pattern, the general welfare of citizens remains the primary goal, and not the
highest possible returns on investment. Cities serve and support persons and families, not the
other way around. While these recommendations to the UDO should provide more sustainable
fiscal outcomes, these are tempered with the vision and goals cast in the Forward Fate Policy
Manual which include an eye toward personal, social, and environmental quality as well as fiscal
sustainability.
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2. Findings & Recommendations
2A. Land & Land Uses
Background
Development regulations typically touch heavily on what kind of uses the City wishes to facilitate
or prohibit across their jurisdiction. That means what, when, and how particular uses may exist
by right or by special condition. Fiscally speaking, different land uses perform differently. The
tables below illustrate the “Total Value Per Lot” (TVL) and the “Revenue Per Acre” (RPA) of some
basic land use categories in the City of Fate.
Figure 1 illustrates TVL for basic land use categories in Fate. TVL is a common metric that cities
study to determine the relative value of different land uses. The logic says that the more valuable
a piece of property, the more revenue it will generate. That’s not wrong, but it’s not entirely true
either. A City looking at this metric might decide to invest heavily in Commercial and Industrial
uses over Residential uses, and many cities have done just that. That same logic might suggest
that larger residences on larger lots will generate more revenue than smaller homes on smaller
lots. That’s just plain wrong as we’ll see moving forward.
Aside from the logic, the metric itself isn’t the best. A city’s cost burden is more of a geographic,
or per capita, cost burden than it is a unit-based cost burden. Cities don’t fund their roads, police,
or fire protection services based on how many times citizens use those services. If they did, those
budgets and staffing levels would vary wildly year to year. More importantly, an adequate amount
of service might not be available when its needed. Cities plan and fund general fund services
Chart 1 Total Value Per Lot (TVL) on average by Land Use Categories
Figure 1. Total Value Per Lot
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(police, fire, admin, parks, roads, etc.) to provide a level of service consistently across space and
time, so that it’s always available at a minimum standard when needed.
For instance, many cities will adopt a minimum response time for fire and police response. A city
might decide that they want their fire service to maintain a minimum four minute or less response
time anywhere in the city. Once development patterns create a situation where that response time
grows beyond four minutes, the city begins to evaluate how to add fire protection facilities or
services to lower it back below four minutes. The call volumes of the fires stations often don’t
come into play nearly as much as response time.
In this manner the cost burden of general funds services reflects a per capita nature more than a
per unit nature. Therefore, the revenue metrics we study should also reflect a per capita nature
more than a per unit nature. Total Value Per Lot reflects a per unit, or per lot, nature. Revenue
Per Acre provides a per capita metric that matches up well with the nature of a city’s cost burden.
Analysis
This study will use RPA as the foundational revenue metric for the analysis. The RPA metric tells
different story than the TVL metric. Figure 2 illustrates the RPA metric across the same basic land
uses shown in Figure 1. As shown in this second figure, Single Family Residences perform much
better in the RPA metric than in the TVL metric, surpassing the Commercial and Industrial land
uses by a significant margin.
Table 1 describes the same data used in Figures 1 and 2. The Single Family TVL of $271,607
on average pales in comparison to the average TVL of the Commercial and Industrial lots at
$631,833 and $890,560 respectively. The RPA for the same land uses shows an inverse set of
values with the Single Family, Commercial, and Industrial land uses generating $3,051, $1,106,
Figure 2. Revenue Per Acre by Land Use
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and $936 respectively. Some cities will see this and gladly zone their entire jurisdiction for
single family uses and call it a day. However, the story keeps evolving with more detail.
Table 2 offers more detailed insight into the fiscal performance of different land uses by
considering the impact of variable lot sizes. This double classification moves past looking at
simple land uses into something closer to actual development patterns. The character of the
built environment plays a significant role in a city’s development regulations, as well as their
social, environmental, and fiscal performance.
While Single Family scores a higher RPA than Commercial and Industrial uses overall, a more
detailed look at the data reveals that lot size can dramatically alter how those land uses
Table 2 Revenue Per Acre (RPA) by Land Use Categories with lot size categories
Table 1. Revenue Per Acre (RPA) by Land Use Categories
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compare to each other. Single Family lots 6,000 sf or less perform better than all commercial
lots, except those commercial lots which are also less than 6,000 square feet. In fact,
commercial lots 6,000 sf or less in area generate more than double the RPA than the Single
Family lots at 6,000 sf or less. All but the largest Single Family lot size, 40,000 sf or larger,
perform better than the overall Industrial uses.
Table 2 also reveals that as the lot sizes increase for both commercial and single family uses,
the RPA decreases. That’ s a negative correlation that shows up consistently across many of
these studies, and it’s an important one to note. The TVL doesn’t show the same negative
correlation. As the lot sizes increase, the TVL peaks in the 11,000 to 20,000 square foot lot
sizes.
Figures 3 and 4 illustrate similar patterns using a slightly different metric, Improvement Value
Per Lot (IVL) which represents the value of the improvements (structures) on the lot excluding
the value of the land. The RPA shown in the gold lines in Figures 3 and 4 consistently
decreases as the lot sizes increase, however the average IVL peaks in the 11,000 to 20,000 lot
size segments.
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Figure 3 Revenue Per Acre (RPA) and Improvement Value Per Lot (IVL) for Single Family lots of various sizes
Figure 4 Revenue Per Acre (RPA) and Improvement Value Per Lot (IVL) for Commercial lots of various sizes
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The figures reinforce the conclusion that the RPA has an inverse relationship with lot size, but
TVL and IVL don’t show much correlation with the lot size categories. The Commercial
properties in Figure 4 show anomalous values in the RPA and the IVL for the 6,000 sf to 11,000
sf, which are both typically higher, especially the RPA. The anomaly comes from a small sample
size (2 properties) which have old and low value structures on them, relative to the rest of the
sample. This anomaly points to some of the intrinsic peculiarities of property taxes and
appraised value systems and should correct itself once new development within this lot size
category occurs.
Property tax systems rely on land and
improvement appraisal valuation practices.
The location and size of land and
improvements will largely determine the
value of the land. These underlying tenets
in appraisal practices contribute to the
trends of declining RPA values as lot sizes
increase. Land closer to developed areas
carry more value per acre than land in rural
undeveloped settings. Also, larger lots
carry less value per acre than smaller lots,
as Table 3 illustrates in the “Land Value Per
Square Foot (Sq/Ft)” column. As lot size
increases the land value per square foot
declines.
This helps to explain why single family lots
perform better than industrial and large
commercial lots. The land itself has higher
value in smaller portions. Based on this
correlation, enforcing lot size minimums
without providing a maximum encourages
larger lot sizes which carry lower land value
per acre.
The next series of figures are scatter plots and further illustrate how land use and lot size
together constitute a development pattern. They also demonstrate how these different
development patterns generate predictable revenue generation patterns. In these scatter plots
each dot represents a single property with a dashed line representing a logarithmic scale to
illustrate the correlation between the lot size and the RPA. The figures are large so each one is
described here and then shown on the following pages.
Figures 5-7: These figures have green dots representing single family properties. The X axis
describes the lot sizes while the Y axis describes the RPA. These figures illustrate in greater
detail the trends we’ve begun to discuss. RPA decreases as lot size increases, but this figure
illustrates the scale of the decline. The RPA log curve declines precipitously from $7,500 per
acre to $4,000 per acre between 5,500 sf lots and 12,500 sf lots. The relative drop in RPA to lot
size decreases as one goes past 12,500 sf. The most impactful differences in RPA reside in the
smaller lots, below 10,000 sf.
Figures 5 and 6: These figures show clear groupings around the 1/2 acre (21,780 sf) and 1
acre (43,560 sf) lot sizes, and again a large grouping between 5,500 sf and 10,000 sf. These
Table 3 Land Value Per Sq/Ft
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clusters represent a combination of market, infrastructure, agricultural, and zoning influences
combining to create a natural minimum, which in turn creates a development pattern. The 1/2
acre and 1-acre minimums might allow for owning livestock or using septic systems instead of
installing sewer. However, the smaller lots most likely represent a regulatory or business model
minimum, or some combination of the two. The hard stop around 5,500 sf comes primarily from
development regulations (i.e., minimum lot sizes), suggesting that the market could support
smaller lots if permitted through the zoning regulations. Figure 7 reveals a variety of vertical
lines which demonstrate these minimums. Lot sizes tend to find minimums and cluster around
them.
Figures 5-7 also show that the City of Fate has very few lot sizes under 5,500 sf. That also
means the city of Fate has very few lots generating more than $8,500 in RPA. Citizens of Fate
could be missing out on a variety of very attractive housing and neighborhood options by
prohibiting lot sizes between 3,000 sf and 5,000 sf in most areas of the city. Those citizens also
miss out of the potentially much higher RPA those properties could generate. They might see
that as funding for additional services or facilities, or a lower tax rate. Those denser patterns
would also support a greater variety of commercial, industrial, office, and entertainment uses.
Figures 8-10 show the same
correlation between RPA and lot
size, but for all land uses. All the
different land uses suffer from
diminishing RPA values as lot sizes
increase. All the land uses appear to
show the same precipitous drop off in
RPA in the smaller lot sizes, with the
rate of decline leveling off in the
larger lot sizes.
Table 4 demonstrates that as the
Average Improvement Area
increases for both residential and
commercial properties, the
Improvement Value Per Square Foot
generally decreases. While cities
likely can’t change land and
improvement appraisal
methodologies, they can adjust their
development regulations to reduce or
avoid patterns with diminishing
values.
Table 4 Average Improvement Area & Improvement Value Per Square Foot
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Figure 5 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one single
family residential property. The Lot sizes are constrained to a range of 2,500 sf to 250,000 sf.
Figure 6 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one
single family residential property. The Lot sizes are constrained to a range of 2,500 sf to 43,560 sf (one acre).
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Figure 7 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one
single family residential property. The Lot sizes are constrained to a range of 2,500 sf to 10,000 sf.
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Figure 9 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one
property. The Lot sizes span a range 2,500 sf to just over 43,560 sf. The blue Residential Inventory properties
represent a platted lot with a residential improvement in some phase of construction.
Figure 8 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one
property. The lot size range spans from 2,500 to 217,800 sf. The blue Residential Inventory properties represent a
platted lot with a residential improvement in some phase of construction.
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Figure 10 Revenue Per Acre (RPA) along the Y axis with Lot Size along the X axis. Each dot represents one
property. The Lot sizes span a range of 2,500 sf to 12,000 sf. The blue Residential Inventory properties
represent a platted lot with a residential improvement in some phase of construction.
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Recommendations for Land & Land Uses
Based on the previously described data the project team recommends the following changes to
the City of Fate’s UDO:
1. A mix of land uses - The City of Fate should continue to provide for a wide range of
residential types in its UDO. Residential use represents the foundational land use of
any city. The development of a city begins with people living in homes. Once the
residential density reaches certain thresholds, commercial and industrial uses begin
to move in. The demand for commercial and industrial uses depends, in part, on
residential density. Even though some uses perform better fiscally, they all rely on
each other. The project team recommends allowing greater flexibility in the allowed
uses in all the districts, especially residential uses such as townhomes, duplexes,
triplexes, quadplexes, accessory dwelling units, and different scales of multifamily.
This mix will better support the City’s commercial and industrial uses. A healthy mix
of residential types will also better support residents across a wider array of life
stages.
2. A greater mix of smaller lot sizes for all uses - Lot size demonstrates just as much
variety in fiscal performance as the different land uses, and in some cases more. The
data show that smaller lots sizes generally produce more RPA than the same uses
on larger lot sizes. The project team recommends allowing smaller lot sizes across
all uses to ensure a healthy mix of lot sizes. This includes allowing lots as small as
3,000 square feet in more areas of the city for residential development.
3. Lot size maximums - The project team also recommends establishing lot size
maximums to reduce the occurrence of low performing RPA lots across the City.
These recommendations allow for a development portfolio with higher RPA values, but they also
address the following goals from the 2021 Forward Fate Policy Manual:
DI-2.4 Allow for attached single family, townhomes, and other lifestyle housing within
areas identified as mixed-use and dynamic neighborhood place types.
This update will allow these residential uses, and the appropriate lot sizes, in more
districts across the city.
DI-3.3 Incorporate considerations for long-term adaptability of buildings when updating
code requirements.
Allowing a greater variety of uses across more zoning districts allows reuse of
buildings without navigating the regulatory process for zoning changes.
HC-2.2 Consider expanding allowance of accessory dwelling units (ADUs) and missing
middle housing types in more zoning districts.
This update will incorporate ADUs and missing middle housing types such as
duplexes, triplexes, quadplexes, and townhomes into a wider range of zoning
districts.
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2B. Density & Bulk Standards
The City of Fate’s UDO has great potential to take a unique approach to analyzing and
regulating density and bulk standards. Density and bulk standards, such as setbacks and
building height, significantly impact the way a development patterns looks, feels, and serves its
residents. These standards also greatly impact the fiscal potential of any development pattern.
Table 5 illustrates again how the relative value of land and improvements decrease as lots
increase in size. While location and lot size largely determine the value of the land, the amount
of improved space built for humans contributes most of the overall value.
Density and bulk standards directly determine the amount of occupiable space a property owner
can build on their property. Generally, the more space a property owner or developer is allowed
to build for human occupation, the higher the potential RPA climbs. Large setbacks, minimum
parking requirements, maximum densities, and maximum building height regulations limit the
amount of occupiable space available for property owners to develop. That in turn, directly caps
the RPA potential of any property.
.
The following illustration will demonstrate how the built environment impacts the RPA of a
development pattern. A few things to observe while looking through the illustrations:
1. The sizes of single-family homes, and most residential products, do not vary in size
nearly as much as the lot areas upon which they are built. Large lot residential
developments might have lots that are 1000% the size of the lots in the adjacent
neighborhood, but the homes themselves might only have 20%-100% more occupiable
space. Table 5 illustrates this well. The average improvement area, or occupiable space,
Table 5 - Land Value per Acre (LVA), Average Improvement Area (AIA), and Improvement Value per
Square Foot (IVsf).
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for single family residences on lots with more than 40,000 sf comes to 3,909 sf. That’s
only a 45% increase in average occupiable space over homes built on lots smaller than
6,000 sf, but a 6,670% increase in lot size.
2. In most cases, as lot areas and structural sizes grow the RPA and Improvement Value
per Square Foot (IVsf) will decrease, thus causing a diminishing return.
3. The relationship between the area of the land and the area of the occupiable space can
be summed up in a metric called the Floor Area Ratio (FAR). It’s a telling metric, and
one this study references frequently. However, this team will not recommend trying to
regulate the built environment using FAR minimums or maximums, but will instead rely
on related and familiar metrics already incorporated into the zoning district standards
within the UDO.
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Illustration 1 - Single Family Development:
While the development regulations relevant to these properties may not require the setbacks,
density, parking, and heights that exist, the patterns still reflect the impact of those types of
standards. This illustration includes:
1) A 4,165-sf residential structure on a 2-acre lot generating $1,249 in revenue for the city,
which comes to a RPA of $609. The FAR equals 0.05
2) A 2,745-sf residential structure on a 0.5-acre lot generating $957 in revenue for the city,
which comes to a RPA of $1,927. The FAR equals 0.13
3) A 3,517-sf structure on a 0.12-acre lot generating $1,100 in revenue for the city, which comes
to and RPA of $8,712. The FAR equals 0.64.
This illustration drives home a variety of points. Property 1 has the biggest home and lot yet
generates the lowest RPA by far of the three properties (318% less than property 2; 1,431%
less than property 3), despite generating slightly more overall revenue (31% more than property
2; 14% more than property 3). The RPA represents the more valuable and applicable metric.
Properties 1 and 2 have such large property areas that minimum setbacks likely did not affect
the development of the home. However, those minimum standards can impact developments on
properties less than 1/4 acre, like property 3.
Property 3, despite its much smaller lot, manages to facilitate a home that’s 28% bigger than the
home on property 2, and only 18% smaller than the home on property 1. Property 3 manages
this by building two stories, allowing for more occupiable space on smaller properties, which
results in a higher RPA.
Allowing smaller lots with smaller setbacks could facilitate some residential development
patterns with substantially higher RPA. The average home in Fate currently comes in at 3,045 sf
which is 16% smaller than the home on the smallest lot, property 3. Also, notice that the FAR
for each property correlates very well with the RPA for each property.
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Illustration 2 - Multi Family Development:
The residential illustration (Illustration 1) revealed that the FAR correlated strongly with the RPA.
That trend continues with these multifamily illustrations, which include:
1) A 198,000-sf structure on 8.9 acres generating $44,112 in revenue for the city, which comes
to a RPA of $4,948. The FAR equals 0.51
2) A 317,000-sf structure on 21 acres generating $95,018 in revenue for the city, which comes
to a RPA of $44,065. The FAR equals 0.34
3) A 364,000-sf structure on 2.1 acres generating $77,554 in revenue for the city, which comes
to and RPA of $36,173. The FAR equals 3.91.
Parking can significantly impact the amount of occupiable space developable on a property.
This directly impacts the RPA potential. Property 1 has mostly 2 story development with surface
parking. Property 2 has three stories of development and similar surface parking to property 1.
Property 3 developed to 4 stories and has structured parking. While the minimum parking
standards might be the same on these properties, the density is much higher on property 3 than
on property 1. This means property 3 either provided more parking in a structured format than
property 1 or has a lower parking requirement. Furthermore, the density of property 3 may not
be allowed in any other zoning districts, which means the RPA of property 3 isn’t allowed either.
To achieve a comparable RPA in the other zoning districts, the higher FAR of property 3 must
be allowed to occur through the bulk standards in the UDO.
Any number of bulk standards could have prevented property 3 from achieving its high RPA.
More restrictive minimum setbacks, minimum parking, maximum density, or maximum building
height regulations could have lowered the RPA dramatically while providing limited community
benefit.
Additionally, property 3, with its denser development pattern, will support a greater volume of
commercial properties. That boosts the city’s property and retail sales tax potential even more.
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Denser development patterns have also proved to be a healthy lifestyle option for people,
especially for the elderly and those who are too young to drive or simply choose not to.
Illustration 3 - Mixed Use Development:
This illustration provides some great insight into the characteristics of mixed-use development
patterns. Property 1 demonstrates a traditional historic downtown development pattern common
across Texas. Property 2 demonstrates the denser mixed use development patterns becoming
more popular in urban areas across Texas. These properties have the following characteristics:
1) 158,000 sf of structure on 6.3 acres generating $27,399 in revenue for the city, which comes
to a RPA of $4,307. The FAR equals 0.57.
2) 343,000 sf structure on 3.4 acres generating $59,478 in revenue for the city, which comes to
a RPA of $17,457. The FAR equals 2.31.
The properties in 1 exhibit a mix of one- and two-story development with very little residential
footprint evident. This group of properties covers twice the area with half the improvement of the
properties in 2. This leads to a much higher RPA and FAR in the second example. Properties in
2 don’t just have twice the RPA and FAR, they have 4x the RPA and over 4x the FAR.
Interestingly, the second example achieves its higher RPA despite the large footprint of a three-
story tax-exempt property occupying the southwest corner of the block. Typically, this would
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represent a significant hit to the RPA, but the adjacent three- and four-story mixed use and
multifamily development absorbs the revenue loss from the tax-exempt property. Tax exempt
properties often provide crucial services to citizens, but they can also comprise a large portion
of a city’s development portfolio and create substantial cost burdens and revenue gaps.
Developing multi story improvements can significantly increase a property’s RPA and FAR, and
also minimize the impact of tax-exempt properties.
These illustrations accomplish a mix of uses, small setbacks, and somewhat smaller parking
footprints. The parking footprint avoids a heavily auto-centric development pattern, but we still
see property group 1 served by a scattering of surface parking lots and on-street parking while
property group 2 has a large parking garage and on-street parking. While property group 2
might appear to have the bigger parking footprint, its higher density enables it to still achieve the
much higher FAR and RPA (405%) than property 1.
Multi story mixed use developments offer some significant advantages to cities by allowing the
integration of residential into the commercial, office, and institutional uses that the residents
demand. Single story office and commercial uses embody the same missed opportunity that the
single-story homes did in the first illustration. Multi story buildings provide wide ranging benefits
to cities and the City of Fate’s UDO should encourage, and in some cases require, multi-story
construction.
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Recommendations for Density & Bulk Standards
Based on the previously described data the project team recommends the following changes to
the City of Fate’s UDO:
1. Minimize setback standards in a reasonable manner to maximize the buildable
footprint for properties. This allows more improvement on a property which will
contribute positively to the RPA of developed properties.
2. Require and/or incentivize a minimum building height in commercial, mixed use, high
density residential, and industrial zones. This would lead to more improvement area
per square foot of land as the city continues to develop and redevelop, which will
also facilitate higher RPA and better connectivity.
3. Include maximum parking standards and let the development community guide the
minimums. Many cities are shifting away from minimum parking standards and
allowing developers to largely establish parking standards that work best for their
projects based on their own modeling and business models.
These recommendations allow for a development portfolio with higher RPA values, but they also
address the following goals from the 2021 Forward Fate Policy Manual:
MG-1.1 Prepare an update to the Unified Development Ordinance to incorporate the
development strategies recommended in this comprehensive plan update.
These recommendations work directly toward achieving this goal.
DI-2.1 Promote a flexible framework for the I-13/FM 551 focus area that is fiscally
sustainable, pedestrian scaled, high quality, and supportive of growth of downtown
and surrounding neighborhoods
Moving away from minimum parking standards, reducing setbacks requirements, and
allowing and requiring more multistory construction gives developers greater
flexibility in their projects.
DI-2.4 Allow for attached single family, townhomes, and other lifestyle housing within
areas identified as mixed-use and dynamic neighborhood place types.
These changes will reduce conflicts these development types often encounter with
setbacks, parking, and height standards.
DI-3.3 Incorporate considerations for long term adaptability of buildings when updating
code requirements.
Denser multistory development patterns have greater success getting repurposed
into other buildings and allows more flexibility in redevelopment projects.
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2C. Block Length and Connectivity
Cities consist of two types of space.
1. Destination Space - Space where persons or things come to rest like homes, stores, offices,
restaurants, parks, etc.
2. Approach Space - Space where persons or things move between destination spaces such as
sidewalks, trails, streets, bike lanes, etc.
Each type of space has its own dynamics and design tenets. This study has shown how
regulating the design of the destination spaces can impact the fiscal sustainability of a city. This
section of the study will consider how the regulation of approach spaces can also impact the
fiscal sustainability of a city.
The Land & Land Uses section and the Density & Bulk Standards sections both describe how
the built environment for destination spaces performs better fiscally when it has a high density of
improved space built for people rather than automobiles. Higher concentrations of people
require more property improvements which generate more property and sales taxes.
The previous sections of this study have recommended regulatory changes which would lead to
a built environment with:
1. more multi story buildings
2. allowing larger building footprints
3. less destination space dedicated to parking
All three of these outcomes would lead to a socially, environmentally, and fiscally healthier built
environment of destination spaces for citizens. A significant portion of this impact comes from
the scale of the design. These approaches reference a person (pedestrian) for the design scale
of the destination space, not an automobile which would be at a much larger scale. So, we
could summarize the findings of the previous two sections with this statement: Destination
spaces designed and built at the scale of the person generate healthier social, environmental,
and fiscal environments.
Approach spaces must dwell in harmony with destination spaces. The further apart they grow in
scale, the less lively they become. A regulatory approach aimed at fiscally sustainable
destination spaces must also address the approach spaces in a complementary fashion.
Typically, addressing the regulation of the approach spaces involves updating the engineering
design standards of a city’s public and private rights-of-way. That’s a necessary effort. However,
this study has taken a more macro approach, and will consider regulatory language concerning
block lengths and connectivity.
Most often city planners will champion the small block over the super block due to scale and
connectivity. That’s true and good but requires more specificity about scale of the primary user.
Designing a system of approach spaces at a scale for automobiles will poorly serve a
destination space built at a scale for persons. This study does not recommend designing a
system of approach spaces strictly for persons with no consideration of automobiles.
Alternatively, this study recommends the following:
1. Adopt minimum block length standards at a personal scale
2. Adopt a secondary block length standard for automobiles
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City planners typically prize gridded street
networks like the one shown in graphic 1 and
try to steer away from longer block lengths
as shown in graphic 2. With longer block
lengths pedestrians have less connectivity,
and in some cases must take a much longer
circuitous route to arrive somewhere much
closer than the total travel distance required.
This type of block structure inevitably leads
to citizens using automobiles to arrive
anywhere, which in turn requires the rest of
the city to design at the scale of the
automobile creating a socially,
environmentally, and fiscally unsustainable
development pattern.
This approach assumes that block length
only refers to automobile blocks without
additional connectivity for pedestrians, and in
many examples of suburban development
built over the last 50-80 years that’s true.
However, it’s not intrinsic. Traditional college
campuses across the world offer a good
example of a dual block pattern where auto-
centric blocks have much greater sizes than
pedestrian centric blocks. The key is to
regulate and design for both. Moreover,
designing for both can have a substantial
impact on the social, environmental, and
fiscal strength of a city.
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Illustration 1 describes how a block measuring at 200 by 200 feet would perform with different
single family residential patterns at different lot sizes. The area of the block and size of the lots
determine how many lots will fit on the block. Then, the Annual Revenue Per Block comes from
the appropriate RPA rates from Table 2 multiplied by the acreage of the block. The Annual
Road Costs come from assuming one travel lane per block face at a standard lane mile rate of
$1.32M per lane mile multiplied by the perimeter of the block (this reflects generally accepted
engineer’s estimates for road construction at the time of this writing). The Annual Net Revenue
comes from the difference of the Annual Road Costs and the Annual Revenue Per Block. The
“People Count” metric has been included to represent the scale of potential retail sales tax with
each pattern. Higher densities of people generate higher densities of retail sales taxes.
Illustration 1 shows how the Annual Net Revenue has an inverse correlation with the lot sizes.
As the lots get smaller the Annual Net Revenue increases. That makes sense based on what
this study discussed earlier. This block pattern only achieves a positive Annual Net Revenue
with the smallest lot size segment. Auto-centric approach space on either side provides high
connectivity for pedestrians and vehicles but it carries a high-cost burden. Also, while
pedestrians might need that level of connectivity due to their travel speeds and the energy
required for the movement, vehicles don’t need the level of connectivity. A circuitous route rarely
prevents a person from making a trip in their vehicle, however it will often prevent them from
choosing to walk or ride a bicycle.
1
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The second illustration (2) shows a larger (200 x 600)
vehicular block with smaller (200 x 200) non-vehicular blocks
spaced for pedestrians, cyclists, and other users. Assuming
the same variety of single-family residential development
patterns but replacing the vehicular infrastructure in the
interior of the block has an overall positive net fiscal impact.
In this pattern the 5,645 sq/ft and the 7,523 sq/ft lot patterns
achieve a net positive gain. The losses of the larger lot size
patterns are steeper, but the potential fiscal gains are also
much stronger. The connectivity remains high, and likely
safer, for pedestrians and cyclists. Vehicles can handle the
additional 500 feet or so, and traffic might flow smoother and
safer with fewer intersection conflicts.
Illustration 3 shows the impact of doubling the pattern in illustration 2 for a 200
x 1200-foot block. The two smallest lot size categories remain the only positive
gainers in the Annual Net Revenue, but the larger categories have closed the
gap on their losses per block. It’s worth studying the impact on vehicular traffic
because these patterns might peak in efficacy and begin to diminish at some
point, but the social, environmental, and fiscal benefits this approach seem
clear.
Illustrations 4 and 5 demonstrate how these changes can affect a larger area.
Illustration 4 consists of 48 blocks at 200 x 200 feet. Assuming these blocks all
contain the same single family development pattern using 7,523 sq/ft lot sizes
then we find the following:
1. The pattern of consistent 200 x 200-foot blocks, which represents a
traditional and often prized grid block pattern, produces a negative
Annual Net Revenue of -$4,032.
2. The pattern of mixed block types includes 27 blocks at 200 x 200
feet, 5 blocks at 200 x 600 feet, and 1 block at 200 x 1,200 feet.
This pattern produces a positive Annual Net Revenue of $16,421.
2
3
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4
200 ft 200 ft 137 Table of contents
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5
200 ft 200 ft 138 Table of contents
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These illustrations support an approach to regulating block length with a set of pedestrian block
length standards, and a separate set of block length standards for vehicular traffic. This
approach also allows for retrofitting neighborhoods and commercial centers by replacing
existing streets with pedestrian oriented approach spaces where appropriate.
This type of approach to block patterns would not only benefit people in new developments but
could also provide some positive impacts to existing development. The illustrations below (1, 2,
and 3) show examples of how a city might approach retrofitting its block structures to provide a
higher level of pedestrian connectivity while also removing more expensive sections of road
infrastructure designed for vehicular travel. The green lines represent where a city might replace
an auto-centric approach space with a pedestrian centric approach space. Retrofitting these
spaces may have a minimal impact on RPA, but the cost savings could be significant.
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Categorizing a city into approach and
destination spaces provides insight into how
cities have developed an intensely auto-centric
development pattern at a steep cost for its
citizens. The illustrations to the left reveal how
auto-centric a city with entire blocks of
destination space dedicated to automobiles is.
The blue and orange lines represent approach
spaces. Any space surrounded by orange or
blue lines represents a destination space, or
block.
These apartment complexes (1 and 2) retain
some pedestrian oriented blocks by
maintaining pedestrian oriented approach
spaces navigating around the apartment
buildings. This design functions similarly to
traditional college campus setting and creates
concentrations of both destination and
approach spaces built at a human scale.
Conversely an auto-centric scale is much
larger and carries a proportionately larger cost
burden without providing additional revenue to
offset it.
The next two illustrations (3 and 4)
demonstrate how auto-centric commercial
developments end up creating entire blocks of
destination space dedicated to automobiles.
Regulatory language identifies these
destination spaces as parking stalls, and often
requires large amounts of them. These blocks
of auto-centric destination space carry a large
cost burden and generate very little revenue to
offset it.
This study has established how spaces built
for people generate stronger social,
environmental, and fiscal development
patterns. Our regulations should steer us
toward block patterns which support the
citizens of a city, while maintaining a balance
of accommodation for automobile use.
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Recommendations for Block Length & Connectivity
Based on the previously described data the project team recommends the following changes to
the City of Fate’s UDO:
1. Adopt a 200-foot minimum and 600-foot maximum pedestrian scaled block length.
This standard should serve as the default measurement and can serve to break up
large vehicular scaled blocks.
2. Adopt a 600-foot minimum and 1,200-foot maximum vehicular block length. This will
reduce the overall cost burden of vehicular road infrastructure while also continuing
to serve both pedestrians, motorists, and other users well.
3. Establish a maximum 1,800-foot vehicular block length along arterial streets.
These recommendations allow for a development portfolio with higher RPA values, but they also
address the following goals from the 2021 Forward Fate Policy Manual:
MG-1.1 Prepare an update to the Unified Development Ordinance to incorporate the
development strategies recommended in this comprehensive plan update.
These recommendations work directly toward achieving this goal.
DI-2.1 Promote a flexible framework for the I-13/FM 551 focus area that is fiscally
sustainable, pedestrian scaled, high quality, and supportive of growth of downtown
and surrounding neighborhoods.
Establishing block standards which begin at the human scale will better establish this
area as a pedestrian friendly area.
DI-2.4 Allow for attached single family, townhomes, and other lifestyle housing within
areas identified as mixed-use and dynamic neighborhood place types.
These standards support the pedestrian-oriented streetscapes necessary to support
mixed-use and dynamic neighborhood place types.
DI-3.1 Incorporate code requirements for block configurations that enhance walkability,
connectivity, and pedestrian oriented uses.
Providing an accessible connected network of rights-of-way designed at the human
scale for pedestrians and other non-motorized transportation modes by establishing
separate pedestrian and vehicular block standards constitutes a significant step
towards this goal.
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Methodology
The data in this report comes from two primary sources:
1.Urbex Solutions – the tables, figures. graphics, and analysis all call from Urbex
Solutions. As a company, Urbex Solutions has established a variety of processes to
create a unique data set, based on publicly available raw data.
2.Appraisal Districts – the publicly available raw data comes for the Rockwall and Dallas
County Appraisal Districts. This data is downloaded from their website and then
processed, mapped, and illustrated by Urbex Solutions.
a.Dallas County Appraisal District can be found here: Data Products
(dallascad.org) – this study used the 2021 certified property tax rolls.
b.Rockwall County Appraisal District data can be found here: Digital Mapping
Information – Rockwall CAD – Official Site (rockwallcad.com) – this study
used the 2021 certified tax rolls.
Some notes on abbreviations:
•RPA – Revenue Per Acre is calculated by applying a city’s property tax rate to the total
taxable value of each account identified in the raw data. This total revenue represents
how much the account owner should pay in taxes after incorporating any exemptions or
caps and applying the local tax rate. Then the total revenue for all the accounts on each
parcel gets added together to the create the total revenue per parcel. Then that total
revenue is divided by the total area of the parcel in acres. This is a much more valuable
metric than the others listed.
•TVL – Total Value Per Lot is calculated by the appraiser for each county. This is the
primary job of appraisers. The total value includes both the value of the land as well as
the improvement. The total value of all the accounts located on the same parcel are
summed up to create the total value of all the appraised land and improvements on a
single property (lot).
•IVL – Improvement Value Per Lot consists of the TVL minus the value of the land.
•IVsf – Improvement Value Per Square Foot consists of taking the total value of all
improvements on a lot and dividing it across the total area of those same improvements
or structures (not the area of the lot).
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September 25, 2026 Report No. 2026-060
INFORMAL STATUS REPORT
TO MAYOR AND CITY COUNCIL
SUBJECT:
Pilot Program for a Denton Eviction Advocacy Center
EXECUTIVE SUMMARY:
On August 18, 2026, Councilmember George Ferrie proposed a two-minute pitch regarding a pilot
program for the ‘Denton Eviction Advocacy Center’. This pitch followed conversations with the
Denton County Housing and Homelessness Leadership Team (DCHHLT) support for the Dallas
Eviction Advocacy Center (DEAC) to expand its service area to Southern Denton County. The
City of Denton is served by three Justice of the Peace Precincts, and costs to financially support
DEAC in serving all three precincts would likely cost roughly $385,000-$462,000 annually,
according to DEAC.
BACKGROUND:
The Dallas Eviction Advocacy Center (DEAC) is a nonprofit established in 2020 for the purpose
of providing pro bono legal assistance to renters in eviction court. DEAC is funded by a
combination of foundations, nonprofits, and government awards. DEAC received contracts to
provide free legal representation and legal advice to indigent tenants facing eviction from Dallas
County and Harris County each with an amount not to exceed $1,000,000 for FY26-27. Attorneys
working on behalf of DEAC attend eviction court and offer same-day representation to any tenant
with an eviction trial and an indigent status that day. Most commonly, the attorneys work to
negotiate a settlement, allowing the tenant more time to catch up on their balance, or more time to
vacate without needing an eviction on record. This program model is typically referred to as a
‘Right to Counsel’ program.
In April of 2026, the Dallas Eviction Advocacy Center presented to DCHHLT with projected
outcomes and cost estimates for four options, to launch a pilot expansion in Lewisville (Justice
Court Precinct 3), City of Denton / DISD (Justice Court Precincts 1, 4 & 5), Southeast Denton
County (Precincts 3 & 6) and/or the Dallas/Carrollton area (Justice Court Precinct 6). The Housing
and Homelessness Leadership team approved a letter of support for the DEAC’s prospective
expansion into Denton County on July 29 (Exhibit 1). DEAC communicated the program would:
•Provide competent legal representation to eligible households, settling where we can and
litigating where we must to prevent illegal evictions;
•Decrease eviction recidivism by addressing underlying causes (income instability, housing
affordability, payment problems) through targeted case management and local service
connections;
•Engage property owners to promote sustainable housing outcomes, including entering into
payment or moveout arrangements that get landlords payment and/or possession as quickly as
possible;
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September 25, 2026 Report No. 2026-060
• Reduce county expenditures on shelter beds, emergency healthcare, law enforcement response,
and school intervention services; and
• Generate measurable economic returns through reduced emergency services utilization,
improved employment stability, and lower repeated service involvement.
DISCUSSION:
The eviction process
An eviction begins when a property owner is trying to end the legal right for a person to occupy
property that belongs to the property owner. Evictions must be filed for cause, such as a breach of
lease or squatting. A typical eviction has a maximum of three phases: notice to vacate, trial date,
and writ of possession, and generally is completed in about a month. Residents can learn more
about evictions in Denton County on Denton County’s webpage.
Notice to Vacate: The notice to vacate is a written demand for the defendant to leave the property
within a set period of time. The minimum notice period is three days, unless the property owner
and tenant have contracted for a shorter or longer notice period in a written lease or agreement.
The notice must be mailed to the tenant personally, delivered inside the premises, hand delivered
to the tenant, or delivered by e-mail if the lease allows for electronic notice. A notice to vacate can
only be delivered if the tenancy has been terminated, such as by the tenant’s default by not paying
the rent, or if the property owner has previously delivered a Notice of Termination of Lease, which
gives the tenant at least one payment period (usually a month) to vacate. A property owner may
only successfully file for eviction if the tenant remains after the three-day notice to vacate period.
Trial Date: After the property owner files for eviction, the tenant will be served with a citation by
the court, and a trial date will be set for between 10 and 21 days from the day the property owner
filed the case. Both the property owner and tenant have the right to request a postponement of no
more than seven days as well as the right to request a trial by jury, unless the lease agreement
expressly waives the right to a jury trial. If the tenant does not appear at the trial and fails to file
an answer before the trial, the property owner’s sworn petition will be taken as admitted and the
property owner may be awarded a default judgment. Both the property owner and tenant have the
right to file an appeal to county court or county court at law within five days of the judgment.
However, the appealing party is required to file a bond, make a cash deposit, or file a sworn
statement of inability to pay.
Writ of Possession: After a judgment for the property owner has been rendered, the property
owner is entitled to receive a writ of possession, which is an order issued by the court for the
defendant to be removed from the property. Once issued, the constable or sheriff will post notice
on the door that if the property isn’t vacated on or after a specific time and date (typically 24
hours), the constable or sheriff will come out and supervise the removal of the tenant’s property
144 Table of contents
September 25, 2026 Report No. 2026-060
from the premises by either the tenant or the property owner. The writ authorizes the constable or
sheriff to forcibly remove the tenant if they refuse to leave.
Figure 1 – Typical Eviction Process
Evictions in the City of Denton
Across 2025, 3,506 evictions were filed in Precincts 1, 4, and 5, of which 1,736 evictions were
filed in the City of Denton. The City of Denton had a 2025 average of 63 filings per 1,000 renters
per year. For comparison, Denton County had an average of 94 filings per 1,000 renters per year
in the same timeframe.
Violation or
Termination of
Lease
Notice to Vacate
(3 day notice)
Eviction Filing and
Citation
10 -21 days
until trial Eviction Trial Appeal Period
(5 days)
Writ of Possession
(24 hour notice)
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September 25, 2026 Report No. 2026-060
Figure 2 – Map of JP Precincts and Filings
DEAC reports that of evictions filed, roughly 97% reach trial. Of those reaching trial, roughly 60%
of tenants appear at their trial. DEAC reports that in precincts they are present, DEAC serves 95%
of tenants who appear at their trial. In 66% of DEAC’s cases, a resolution between parties is
reached or an erroneous filing is identified leading to a non-eviction. By that same model, a fully
funded pilot in Precincts 1, 4 & 5 could be projected to find an alternate outcome for 1,279 filed
evictions per year, 650 of which would be in the City of Denton. DEAC reports a recidivism rate
of 16%, meaning that of their clients, 84% do not experience a second eviction within 12 months.
Cost estimate
DEAC has provided an estimated cost of $385,000-$462,000 annually to serve Precincts 1, 4, &
5. Staff would have to work with any proposed contractor to ensure that City-funded services
would be restricted to City of Denton residents, which may change the annual costs. The current
cost estimate is potentially in excess of the City’s total annual general fund allocation for human
services for residents, proposed to be $415,000 supporting 13 organizations.
Funding for eviction prevention at a lower level would be an eligible use under the City’s Human
Services Grants. Funding beyond the human services grant would require Council consideration
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September 25, 2026 Report No. 2026-060
through the annual budget process. Staff will provide information on the application process and
timeline to DEAC and any other organizations that reach out to provide eviction prevention
services. Applications for FY27-28 open on Oct. 5, and more information can be found on the
City’s website.
Upon receipt of the Informal Staff Report, Council Member Ferrie may indicate if the information
provided satisfies their request. The item will be considered by the Agenda Committee for
placement on a future Work Session agenda and routing through an appropriate board,
commission, or committee.
EXHIBITS:
1. DCHHLT Letter of Support
STAFF CONTACT:
Jesse Kent, Director of Community Services
REQUESTOR:
Council Member George Ferrie
STAFF TIME TO COMPLETE REPORT:
Two hours
PARTICIPATING DEPARTMENTS:
Community Services
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July 29, 2026
To Whom It May Concern:
The Denton County Housing & Homelessness Leadership Team strongly supports the Dallas Eviction
Advocacy Center's prospective expansion into Denton County. This partnership addresses a critical gap in
housing stability services and represents a fiscally responsible investment in our community.
Eviction imposes substantial costs on families, employers, and taxpayers. Displacement disrupts employment, K-12 education, family stability, and triggers increased demand for emergency services, law enforcement, and social safety net programs. In 2025 alone, over 10,000 families faced an eviction filing. Without intervention and legal representation, these families cycle through repeated evictions, generating recurring costs to county
services and lost productivity to local employers.
DEAC has demonstrated proven expertise in tenant defense and legal strategy. This proposed program in Denton County combines legal representation, landlord engagement, and traditional case management to break the eviction cycle and give families the stability necessary to thrive. Unlike generic assistance programs, this
targeted intervention focuses on households at imminent risk of displacement, maximizing impact per dollar
invested.
This approach will:
● Provide competent legal representation to eligible households, settling where we can and litigating where we must to prevent illegal evictions;
● Decrease eviction recidivism by addressing underlying causes (income instability, housing affordability,
payment problems) through targeted case management and local service connections; ● Engage property owners to promote sustainable housing outcomes, including entering into payment or moveout arrangements that get landlords payment and/or possession as quickly as possible; ● Reduce county expenditures on shelter beds, emergency healthcare, law enforcement response, and
school intervention services; and
● Generate measurable economic returns through reduced emergency services utilization, improved employment stability, and lower repeated service involvement.
Evidence from Dallas County demonstrates that eviction defense services deliver strong fiscal returns. By preventing displacement and breaking eviction cycles, these programs reduce emergency service costs, improve
school attendance, enhance job retention, and decrease reliance on public programs.
Supporting DEAC's expansion is smart fiscal policy. It advances housing stability, reduces preventable public expenditures, and strengthens Denton County's economic foundation. We urge your consideration of this partnership through funding, resources, or advocacy with county leadership.
Sincerely,
Terry Widmer, Chair
Denton County Housing & Homelessness Leadership Team
148 Table of contents
Friday Report - Council Requests FY 25-26Summary of Request or ItemCouncil Member Requestor Date Received Staff AssignedDepartmentCommentsAction1Unfinished Apartment Complex Council Member Holland 09/16/26 Charlie RosendahlDevelopment ServicesResponse sent.Complete2Bonnie Brae Semi Truck Traffic Council Member Rumohr 09/21/26 Seth GarciaCapital Projects/Engineering/Public Works Response sent.Complete3Utility Service Fee PolicyCouncil Member Ferrie09/13/26 Antonio Puente, Matthew Hamilton DME FinanceResponse sent.Complete4KrateoSky PetitionCouncil Member Rumohr 09/16/26 Mack ReinwandLegalResponse sent.Complete5DME Rate Calculations for Solar Council Member Rumohr 09/18/26 Antonio PuenteDMEResponse sent.Complete6Emergency plans for people withoutvehiclesCouncil Member Ferrie09/20/26 Kenneth HedgesResponse sent.Complete7Street Planning Around New HighSchoolCouncil Member Ferrie09/20/26 Seth GarciaCapital Projects/Engineering/Public Works Response sent.Complete8New Senior Center LocationCouncil Member Ferrie09/20/26 Seth GarciaCapital Projects/Engineering/Public Works Response sent.Complete9N Bell Avenue ConditionMayor Pro Tem Stevens 09/22/26 Seth GarciaCapital Projects/Engineering/Public Works Response sent.Complete10Safe Routes to School Timeline andEngagementCouncil Member Rumohr 09/17/26 Farhan ButtDevelopment ServicesReferred to staff.In Progress11Event Parking by FairgroundsMayor Pro Tem Stevens 09/16/26 Farhan Butt, Tony SalasDevelopment Services PoliceReferred to staff.In Progress12DME Distributed Virtual Power Plants Mayor Pro Tem Stevens 09/24/26 Antonio PuenteDMEReferred to staff.In Progress13Malone Bike Lane StripingCouncil Member Rumohr 09/25/26 Farhan ButtDevelopment ServicesReferred to staff.In Progress14Riney Road Pedestrian Crossings Council Member Rumohr 08/25/26 Farhan Butt, Seth GarciaCapital Projects/Engineering/Public WorksDevelopment ServicesAudit scheduled Sep 24.Findings Oct 1.Scheduled15US 380 and Sprint Valley Median Mayor Pro Tem Stevens 09/01/26 Farhan ButtDevelopment ServicesAudit scheduled Sep 23.Findings Sep 29.Scheduled16Traffic Lights at University and Sherman Mayor Pro Tem Stevens 09/03/26 Farhan ButtDevelopment ServicesAudit scheduled Sep 22.Findings Sep 30.Scheduled17Lakeview Boulevard Speed Bumps Mayor Pro Tem Stevens 09/09/26 Farhan ButtDevelopment ServicesAudit scheduled Sep 30.Findings Oct 7.Scheduled18Hodge Elementary TrafficMayor Pro Tem Stevens 09/22/26 Farhan ButtDevelopment ServicesAudit scheduled Sep 29.Findings Oct 1.Scheduled149Table of contents
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Meeting Calendar
City of Denton City Hall
215 E. McKinney St.
Denton, Texas 76201
www.cityofdenton.com
Criteria : Begin Date: 9/28/2026, End Date: 1/1/2027
Date Time Meeting LocationMeeting Body
September 2026
9/28/2026 9:00 AM Public Utilities Board Council Work Session Room
9/28/2026 3:00 PM Development Code Review Committee Development Services Center
9/28/2026 6:00 PM Zoning Board of Adjustment Development Service Center
9/30/2026 10:00 AM Mobility Committee Council Work Session Room
9/30/2026 11:00 AM Economic Development Partnership
Board
Development Service Center
Training Rooms
October 2026
10/1/2026 8:00 AM Agenda Committee Council Work Session Room
10/1/2026 8:30 AM Downtown Economic Development
Committee
Cancelled
10/1/2026 1:00 PM Civil Service Commission City Hall East
Human Resources Training Room
10/1/2026 4:00 PM Public Art Committee Council Work Session Room
10/1/2026 5:30 PM Board of Ethics Council Work Session Room
10/5/2026 9:00 AM Public Utilities Board Council Work Session Room
10/5/2026 6:00 PM Parks, Recreation and Beautification
Board
Civic Center Community Room
10/7/2026 5:00 PM Planning and Zoning Commission Council Work Session Room
&
Council Chambers
10/8/2026 3:00 PM Health & Building Standards
Commission
CANCELLED
10/9/2026 10:00 AM Community Services Advisory
Committee
Development Service Center
10/12/2026 3:00 PM Development Code Review Committee Development Services Center
10/12/2026 5:30 PM Board of Ethics Council Work Session Room
10/12/2026 5:30 PM Historic Landmark Commission Development Service Center
10/12/2026 5:30 PM Library Board South Branch Library
10/13/2026 12:00 PM City Council Development Services
Page 1City of Denton Printed on 9/24/2026151Table of contents
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
10/13/2026 2:00 PM City Council Council Work Session Room
&
Council Chambers
10/14/2026 11:00 AM Economic Development Partnership
Board
Development Service Center
10/14/2026 3:00 PM Airport Advisory Board Airport Terminal Meeting Room
10/15/2026 9:00 AM Main Street Board Development Service Center
10/19/2026 9:00 AM Public Utilities Board Council Work Session Room
10/21/2026 5:00 PM Planning and Zoning Commission Council Work Session Room
&
Council Chambers
10/23/2026 9:00 AM Community Partnership Committee Council Work Session Room
10/26/2026 3:00 PM Development Code Review Committee Development Services Center
10/26/2026 5:30 PM Zoning Board of Adjustment Development Service Center
10/27/2026 2:00 PM City Council Council Work Session Room
&
Council Chambers
10/28/2026 10:00 AM Mobility Committee Council Work Session Room
10/28/2026 1:00 PM Civil Service Commission City Hall East
Human Resources Training Room
10/28/2026 1:00 PM Sustainability Framework Advisory
Committee
City Council Work Session Room
November 2026
11/2/2026 6:00 PM Parks, Recreation and Beautification
Board
Civic Center Community Room
11/4/2026 11:00 AM Economic Development Partnership
Board
Development Service Center
11/5/2026 8:00 AM Agenda Committee Council Work Session Room
11/5/2026 12:00 PM Bond Oversight Committee Council Work Session Room
11/5/2026 6:00 PM Denton Police Department Chief of
Police Advisory Board
Public Safety Training Center
719 E. Hickory Street
Denton, Texas 76205
11/9/2026 9:00 AM Public Utilities Board Council Work Session Room
11/9/2026 5:30 PM Historic Landmark Commission Development Service Center
11/9/2026 5:30 PM Library Board Emily Fowler Central Library
11/11/2026 3:00 PM Airport Advisory Board Airport Terminal Meeting Room
11/12/2026 3:00 PM Health & Building Standards
Commission
Development Service Center
11/13/2026 10:00 AM Community Services Advisory
Committee
Development Service Center
Page 2City of Denton Printed on 9/24/2026
152 Table of contents
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
11/16/2026 3:00 PM Development Code Review Committee Development Services Center
11/16/2026 5:30 PM Zoning Board of Adjustment Development Service Center
11/17/2026 2:00 PM City Council Council Work Session Room
&
Council Chambers
11/18/2026 10:00 AM Mobility Committee Council Work Session Room
11/18/2026 12:00 PM Tax Increment Reinvestment Zone
Number One Board
Development Service Center
11/18/2026 5:00 PM Planning and Zoning Commission Council Work Session Room
&
Council Chambers
11/19/2026 3:00 PM Committee on Persons with Disabilities Development Service Center
11/20/2026 9:00 AM Community Partnership Committee Council Work Session Room
11/25/2026 1:00 PM Civil Service Commission City Hall East
Human Resources Training Room
December 2026
12/1/2026 2:00 PM City Council Council Work Session Room
&
Council Chambers
12/3/2026 8:00 AM Agenda Committee Council Work Session Room
12/3/2026 8:30 AM Downtown Economic Development
Committee
Development Service Center
12/3/2026 4:00 PM Public Art Committee Civic Center Community Room
12/7/2026 9:00 AM Public Utilities Board Council Work Session Room
12/7/2026 6:00 PM Parks, Recreation and Beautification
Board
Civic Center Community Room
12/9/2026 11:00 AM Economic Development Partnership
Board
Development Service Center
12/9/2026 1:00 PM Sustainability Framework Advisory
Committee
City Council Work Session Room
12/9/2026 3:00 PM Airport Advisory Board Airport Terminal Meeting Room
12/10/2026 3:00 PM Health & Building Standards
Commission
Development Service Center
12/11/2026 9:00 AM Community Partnership Committee Council Work Session Room
12/14/2026 Public Utilities Board Council Work Session Room
12/14/2026 5:30 PM Board of Ethics Council Work Session Room
12/14/2026 5:30 PM Library Board North Branch Library
12/14/2026 5:30 PM Zoning Board of Adjustment Development Service Center
Page 3City of Denton Printed on 9/24/2026153Table of contents
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
12/15/2026 2:00 PM City Council Council Work Session Room
&
Council Chambers
12/16/2026 10:00 AM Mobility Committee Council Work Session Room
12/16/2026 5:00 PM Planning and Zoning Commission Council Work Session Room
&
Council Chambers
12/23/2026 1:00 PM Civil Service Commission City Hall East
Human Resources Training Room
12/31/2026 City Council Council Chambers
Page 4City of Denton Printed on 9/24/2026154Table of contents
Meeting Date Item Legistar ID Departments Involved Type Estimated
Time
A. City-Wide Overtime Audit 26-1581 Internal Audit City Business 0:45
B. Council Developer Meeting Disclosure 26-1536 Internal Audit Council Request 0:45
C. Annual Audit Plan 26-1192 Internal Audit City Business 0:30
D. Two Minute Pitch:26-0633 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Council Appointee Annual
Perfomance Reviews Legal (if any)City Business 2:00
Total Est. Time: 4:30
Other Major Items for Meeting:
A. City of Denton Legislative Program 26-1621 City Manager's Office City Business 0:15
B. City of Denton Capital Projects Update 26-1616 Capital Projects City Business 0:30
C. City of Denton Parks Update 26-1615 Parks and Recreation Council Request 0:15
D. Denton ISD Borman Update 26-1618 Denton ISD Council Request 0:00
Closed Meeting Item(s): Legal (if any)City Business 0:00
Total Est. Time: 1:00
Other Major Items for Meeting:
A. Data Center Moratorium Findings 26-1604 Development Services City Business 0:30
B. Community Forever Village 26-2429 Development Services City Business 0:45
C. Energy Portfolio Mgmt. Audit Follow-Up 26-1187 Internal Audit City Business 0:15
D. Public Safety Communications Audit Follow-Up 26-1188 Internal Audit City Business 0:15
E. Wastewater System Operations Audit Follow-Up 26-1189 Internal Audit City Business 0:15
X. Two Minute Pitch:26-0634 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 3:00
Other Major Items for Meeting:
A. Federal Legislative Update 26-0972 City Manager's Office City Business 0:30
B. Structural Changes to Ethics Ordinance TBD Internal Audit Council Request 1:00
C. Denton Renewable Resource Plan Updates 26-1354 DME City Business 1:00
D. DME Electric Fund Balance TBD Finance City Business 0:30
E. New South Branch Library and Active Adult Center TBD Capital Projects City Business 0:30
X. Two Minute Pitch:26-0635 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Federal Grants Discussion Legal (if any)City Business 0:30
Total Est. Time: 4:30
Other Major Items for Meeting:
A. Council Priority Update (Affordable Housing)TBD Community Services City Business 1:00
B. Franchise Fee Collections Audit Follow-Up 26-1191 Internal Audit City Business 0:15
C. Network Management Audit Follow-Up 26-1190 Internal Audit City Business 0:15
E. Financial Planning Audit 25-2153 Internal Audit City Business 0:15
F: Tree and Landscape Code 26-1608 Development Services City Business 0:30
G: Multifamily Moratorium 26-1395 Development Services City Business 0:45
X. Two Minute Pitch:26-0636 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Review City Manager applicant
pool with SGR.Legal (if any)City Business 1:15
Total Est. Time: 4:45
Other Major Items for Meeting:
A. Citizens' Committee of Art and Culture TBD City Manager's Office Council Request 0:30B. Minimum Parking Reduction Pilot Program 26-1607 Development Services City Business 0:45C. MUD Policy 26-1611 Development Services City Business 0:45
X. Two Minute Pitch:26-0637 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Review candidates
and determine semifinalists for in‑person interviews. Legal (if any)City Business 2:00
Total Est. Time: 4:30
Other Major Items for Meeting:
A. Hold for City Manager Interviews TBD 0:00B.0:00
C. 0:00
X. Two Minute Pitch:26-0638 City Manager's Office Council Request 0:00
Closed Meeting Item(s): Interviews Legal (if any)City Business 4:15
Total Est. Time: 4:15
Other Major Items for Meeting:
~ 2 0 2 7 ~
A. Parks Update TBD Parks City Business 0:00
B. ED Catalyst Projects TBD Economic Development City Business 0:45
C. TBD City Business 1:00
X. Two Minute Pitch:TBD City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 2:45
Other Major Items for Meeting:
A. TBD City Business 0:00
B.TBD City Business 0:00
X. Two Minute Pitch:TBD City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 1:00
Other Major Items for Meeting:
A. TBD City Business 0:00
B.TBD City Business 0:00
X. Two Minute Pitch:TBD City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 1:00
Other Major Items for Meeting:
Affordable Housing Update TBD Community Services City Business
Denton Housing Authority 26-1002 Community Services City Business 0:45
Economic Development Programming TBD Economic Development City Business
Alternative Work Schedules Pilot Program TBD City Manager's Office City Business
City Sponsorship Criteria, Rubric, and Scoring Process TBD City Manager's Office City Business
City Manager Recruitment TBD Human Resources City Business
HOT Funds & Sponsorship Allocation Process TBD City Manager's Office City Business
City Hall West TBD City Manager's Office City Business
Council Priorities and Significant
Work Plan Items to be Scheduled
December 15
Work Session (@2:00 p.m.)
Regular Meeting (@ 6:30 p.m.)
October 13
Work Session (@2:00 p.m.)
Special Called Meeting (Upon
conclusion of the WS)
October 27
Work Session (@2:00 p.m.)
Special Called Meeting (Upon
conclusion of the WS)
January 12
Work Session (@2:00 p.m.)
Special Called Meeting (Upon
conclusion of the WS)
2nd Meeting in January
Work Session (@2:00 p.m.)
Regular Meeting (@ 6:30 p.m.)
1st Meeting in February
Work Session (@2:00 p.m.)
Regular Meeting (@ 6:30 p.m.)
October 13
Joint Meeting with Denton ISD
(@12:00 p.m.)
November 17
Work Session (@1:00 p.m.)
Special Called Meeting (Upon
conclusion of the WS)
September 22
Work Session (@1:00 p.m.)
Special Called Meeting (Upon
conclusion of the WS)
December 1
Work Session (@2:00 p.m.)
Regular Meeting (@ 6:30 p.m.)
Tentative Work Session Topics and Meeting Information
Updated: September 22, 2026
*This is for planning purposes only. Dates are subject to change.
155 Table of contents
1 Street Closure Report: Upcoming ClosuresSCR Sept 28th - Oct 4thStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Exported on September 24, 2026 10:56:58 AM CDT156Table of contents
2 Street Closure Report: Current ClosuresStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Bonnie Brae StUniversity Dr (US 380)Carril Al Lago Dr07/13/26 10/10/26 Contractor is to demo existing southbound lanes of Bonnie Brae EngineeringJesus PerezLane Closure2Bonnie Brae StUniversity Dr (US 380)Elm St (US77)05/11/26 10/10/26 Contractor will continue to demolish and install infrastructure along thewhole length of the project. At times Contractor will need the use of anadditional lane.EngineeringJesus PerezRolling Closure3Bonnie Brae StRiney Rd / Bronco WayElm Street (US77)05/22/26 10/10/26 Contractor to construct the new concrete southbound lanes.EngineeringJesus PerezFull Closure4Carril Al Lago DrAurora LnBonnie Brae St05/25/26 10/10/26 Contractor will be demolishing the street intersection and median to thenew right of way line.EngineeringJesus PerezFull Closure5Carroll Blvd SPrairie St WHickory St08/24/26 10/16/26 Driver to perform gas work at the SE corner of intersection ofCarroll/Mulberry Street.Atmos Public WorksInspectionsZabdiel MotaLane Closure6Hickory Creek RdRiverpass DrCountry Club Rd (FM 1830) 03/13/23 12/31/26 Bridge InstallationEngineeringTracy BeckFull Closure7Highland St WWelch StBernard St08/03/26 10/05/26 Reconstruct on W HighlandStreetsJesse RodriguezFull Closure8McKinney StLoop 288500' east of Loop 28809/07/26 09/30/26 Demo existing curb-gutter and install new D/W approachPublic Works Inspections Jacob O'BriantLane Closure9Micro Surfacing ProgramMultiple Streets and Dayshttps://www.cityofdenton.com/m/newsflash/home/detail/133809/09/26 09/29/26A city contractor will be performing an annual preventative maintenancetreatment to various road surfaces throughout the city. Please visithttps://www.cityofdenton.com/m/newsflash/home/detail/1338 for moredetails.StreetsJesse RodriguezRolling Closure10Oak StCarroll BlvdFry St05/08/26 10/16/26 A&D completing restoration for gas workPublic Works Inspections Stephany TrammellRolling Closure11Oak StWelch StAve C05/08/26 10/16/26 A&D completing restoration for gas workPublic Works Inspections Stephany TrammellRolling Closure12Quail Creek DrStockbridge RdBerry Down Ln05/04/26 10/23/26 Replacing water linesPrivate Development PublicWorks InspectionsAlexander CervantesFull Closure13Redstone RdHercules LnNeptune Dr05/05/25 10/31/26 Utilities and Pavement replacementEngineeringDante HaleFull Closure14Robson Ranch RdI-35WGibbs Road/Ed Robson Blvd 08/10/26 02/06/27 Roadway widening from Sagehawk Drive to I-35W and at the GibbsRoad/Ed Robson Blvd intersectionEngineeringMegan DavidsonLane Closure15Stockbridge DrHudsonwood DrQuail Creek Dr03/30/26 10/23/26 Contractor replacing water lines for Providence Place ProjectPrivate Development PublicWorks InspectionsAlexander Cervantes16Stuart RdSun Valley DrImperial Dr05/15/26 10/23/26 Utility WorkPublic Works Inspections Armando BeltranLane Closure17Vintage Blvd (4301)Edge WayHidden Meadows Trail09/21/26 09/25/26 The right lane on vintage blvd will be closed due to a storm inlet demo.Traffic will be directed into the left lane, contractor on needs one week tofinish demo.Private DevelopmentMichael CollinsLane Closure18Windsor DrNorthwayParkside Dr04/22/26 10/01/26 The Contractor will be demolishing the asphalt roadway that form the (2)west bound lanes West of the Windsor/Bonnie Brae intersection.EngineeringJesus PerezLane Closure19Windsor DrNorthwayBonnie Brae St07/20/26 10/01/26 Contractor will be installing concrete pavement on the eastbound laneswest of the street intersection of Windsor & Bonnie BraeEngineeringJesus PerezLane Closure20Windsor DrBonnie Brae StWestgate Dr03/26/26 10/23/26 Water Tap and Tie in. Closure will be active from 9am-3pmPublic Works Inspections Armando BeltranLane Closure21Yellowstone PlImperial DrSun Valley Dr05/15/26 10/23/26 Utility WorkPublic Works Inspections Armando BeltranLane ClosureExported on September 24, 2026 10:57:53 AM CDT157Table of contents
3 Street Closure Report: Completed ClosuresStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Carroll Blvd NPearl StPrairie St W07/27/26 09/04/26 Driver to use multiple TCP setup while relocating gas main.Public Works Inspections Christopher YanezLane Closure2Chipping Campden Rd Carlisle CtWinthrop Hill Rd08/24/26 08/31/26 BaseFailure WorkStreetsJesus RodriguezLane Closure3Fishtrap Rd5501 Fishtrap Rd (FishtrapBusiness Center)Greenleaf Cir06/22/26 08/31/26 Fink Construction extendingwaterline on Fishtrap for RivieraMobile Home Park.Public Works Inspections Eder TalamantesLane Closure4Frame St (722)Mingo RdFrame St (710)09/08/26 09/10/26 BaseFailureStreetsJesse RodriguezLane Closure5Jupiter DrRedstone RdSelene Dr02/02/26 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure6Neptune DrRedstone RdSelene Dr11/24/25 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure7Pershing DrAtlas DrStuart Rd09/01/26 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure8Pershing DrAtlas DrStuart Rd05/08/25 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure9Royal Acres DrHercules LnSherman Dr02/16/26 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure10Snowshill CtArgle LnCul de Sac09/01/26 09/08/26 BaseFailureStreetsJesus RodriguezLane Closure11Stuart RdSelene DrJuno Ln09/08/26 09/11/26 Utilities and PavementreplacementEngineeringDante HaleFull Closure12Wisteria StWillowwood StLaurel St08/19/26 08/25/26 Basefailure RepairStreetsJesus RodriguezLane ClosureExported on September 24, 2026 10:58:01 AM CDT158Table of contents